What are vtv5 trực tiếp bóng đá hôm nay responsibilities of taxpayers when declaring VAT quarterly in Vietnam?

What are vtv5 trực tiếp bóng đá hôm nay responsibilities of taxpayers when declaring VAT quarterly in Vietnam?

According to Clause 2, Article 9 ofDecree 126/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay regulations are as follows:

Criteria for quarterly tax declaration for value-added tax and personal income tax

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2. Taxpayers are responsible for determining if they qualify for quarterly tax declaration to comply with vtv5 trực tiếp bóng đá hôm nay regulations.

a) Taxpayers who meet vtv5 trực tiếp bóng đá hôm nay criteria for quarterly tax declaration may choose to declare taxes monthly or quarterly consistently throughout vtv5 trực tiếp bóng đá hôm nay calendar year.

b) In cases where taxpayers who are declaring taxes monthly qualify for quarterly declaration and choose to switch to quarterly declaration, they must submit a request as stipulated in Annex I attached to this Decree to change vtv5 trực tiếp bóng đá hôm nay tax calculation period to vtv5 trực tiếp bóng đá hôm nay directly managing tax authority no later than January 31 of vtv5 trực tiếp bóng đá hôm nay year they begin quarterly declaration. If taxpayers do not send vtv5 trực tiếp bóng đá hôm nay request by this deadline, they must continue with monthly declarations consistently throughout vtv5 trực tiếp bóng đá hôm nay calendar year.

c) If taxpayers discover they do not meet vtv5 trực tiếp bóng đá hôm nay criteria for quarterly tax declaration, they must switch to monthly tax declarations starting from vtv5 trực tiếp bóng đá hôm nay first month of vtv5 trực tiếp bóng đá hôm nay following quarter. They are not required to resubmit monthly tax declaration files for previous quarters, but must submit a Statement of Additional Tax Amounts Due based on monthly calculations versus quarterly calculations as stipulated in Annex I of this Decree and account for delayed payment fees as per regulations.

d) If a tax authority discovers that a taxpayer does not qualify for quarterly tax declaration, vtv5 trực tiếp bóng đá hôm nay authority must recalculate vtv5 trực tiếp bóng đá hôm nay additional tax amount due on a monthly basis compared to what vtv5 trực tiếp bóng đá hôm nay taxpayer declared and account for delayed payment fees as per regulations. Taxpayers must commence monthly tax declarations upon receiving written notice from vtv5 trực tiếp bóng đá hôm nay tax authority.

Thus, to comply with quarterly VAT declarations, taxpayers are responsible for determining whether they qualify for quarterly declarations to fulfill tax obligations as required.

Responsibilities of taxpayers when declaring VAT quarterly in Vietnam(Image from vtv5 trực tiếp bóng đá hôm nay Internet)

What are vtv5 trực tiếp bóng đá hôm nay requirements for VAT declaration documents in Vietnam?

Based on Clause 1, Article 7 ofDecree 126/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay VAT declaration documents are defined as follows:

- A tax declaration dossier consists of vtv5 trực tiếp bóng đá hôm nay tax return and all related documents and evidence used to determine vtv5 trực tiếp bóng đá hôm nay taxpayer's obligations to vtv5 trực tiếp bóng đá hôm nay state budget, compiled and submitted electronically or in paper form to vtv5 trực tiếp bóng đá hôm nay tax authority by vtv5 trực tiếp bóng đá hôm nay taxpayer. Taxpayers must accurately fill out vtv5 trực tiếp bóng đá hôm nay tax return, schedules, and appendices (if applicable) according to vtv5 trực tiếp bóng đá hôm nay templates prescribed by vtv5 trực tiếp bóng đá hôm nay Minister of Finance and are responsible before vtv5 trực tiếp bóng đá hôm nay law for vtv5 trực tiếp bóng đá hôm nay accuracy, truthfulness, and completeness of all information in vtv5 trực tiếp bóng đá hôm nay tax return, schedules, and appendices; and submit all required documents as specified in vtv5 trực tiếp bóng đá hôm nay tax declaration dossier to vtv5 trực tiếp bóng đá hôm nay tax authority. For certain documents related to vtv5 trực tiếp bóng đá hôm nay tax declaration dossier not issued by vtv5 trực tiếp bóng đá hôm nay Ministry of Finance but governed by another legal regulation, vtv5 trực tiếp bóng đá hôm nay templates set forth by related laws shall be followed.

In addition, taxpayers shall base on vtv5 trực tiếp bóng đá hôm nay tax declaration dossier and supplemental declarations to self-calculate vtv5 trực tiếp bóng đá hôm nay amount of tax payable, additional tax payable, and late payment fees (if any) for submission to vtv5 trực tiếp bóng đá hôm nay state budget following regulations (except where specified in Article 13 ofDecree 126/2020/ND-CP). vtv5 trực tiếp bóng đá hôm nay tax authority is tasked with determining taxes as per Articles 50 and 52 of vtv5 trực tiếp bóng đá hôm nayTax Administration Law 2019should it find vtv5 trực tiếp bóng đá hôm nay taxpayer has incorrectly or incompletely declared tax calculation data in vtv5 trực tiếp bóng đá hôm nay tax declaration dossier.

- vtv5 trực tiếp bóng đá hôm nay tax authority will calculate vtv5 trực tiếp bóng đá hôm nay tax amount payable and notify vtv5 trực tiếp bóng đá hôm nay taxpayer in accordance with Article 13 ofDecree 126/2020/ND-CP, based on vtv5 trực tiếp bóng đá hôm nay taxpayer's tax declaration dossier, information from relevant state authorities, and tax management information.

- Tax authorities will determine vtv5 trực tiếp bóng đá hôm nay presumptive tax level based on vtv5 trực tiếp bóng đá hôm nay tax declarations of business households and individuals using a flat-rate method and relevant tax management information.

What are vtv5 trực tiếp bóng đá hôm nay criteria for quarterly VAT declaration in Vietnam?

vtv5 trực tiếp bóng đá hôm nay criteria for quarterly tax declaration related to value-added tax and personal income tax are delineated in Clause 1, Article 9 ofDecree 126/2020/ND-CPas follows:

Quarterly VAT declaration applies to:

- Taxpayers eligible for monthly VAT declaration under point a, clause 1 of Article 8 inDecree 126/2020/ND-CPwhose total sales revenue of goods and services from vtv5 trực tiếp bóng đá hôm nay preceding calendar year does not exceed 50 billion VND may declare VAT quarterly.

+ Sales revenue is determined as vtv5 trực tiếp bóng đá hôm nay total revenue on vtv5 trực tiếp bóng đá hôm nay VAT declaration forms for each tax period within vtv5 trực tiếp bóng đá hôm nay calendar year.

+ If vtv5 trực tiếp bóng đá hôm nay taxpayer conducts centralized tax declarations at vtv5 trực tiếp bóng đá hôm nay head office for subsidiaries or business locations, sales revenue also encompasses vtv5 trực tiếp bóng đá hôm nay revenue from these subsidiaries or locations.

- New taxpayers beginning operations can choose to declare VAT quarterly. After operating for a full 12 months, vtv5 trực tiếp bóng đá hôm nay following calendar year's declarations will be based on vtv5 trực tiếp bóng đá hôm nay revenue of vtv5 trực tiếp bóng đá hôm nay preceding full 12-month year and determine whether VAT is declared monthly or quarterly for vtv5 trực tiếp bóng đá hôm nay subsequent periods.