What documents are required for trực tiếp bóng đá hôm nay declaration in case of business conversion in Vietnam?
Whatdocuments are required for trực tiếp bóng đá hôm nay declaration in case of business conversion in Vietnam?
According to Article 43 of theLaw on trực tiếp bóng đá hôm nay Administration 2019, the regulation is as follows:
trực tiếp bóng đá hôm nay declaration dossiers
1. The trực tiếp bóng đá hôm nay declaration dossier for taxes declared and paid monthly is the monthly trực tiếp bóng đá hôm nay declaration.
2. The trực tiếp bóng đá hôm nay declaration dossier for taxes declared and paid quarterly is the quarterly trực tiếp bóng đá hôm nay declaration.
3. The trực tiếp bóng đá hôm nay declaration dossier for taxes calculated annually includes:
a) The annual trực tiếp bóng đá hôm nay declaration dossier includes the annual trực tiếp bóng đá hôm nay declaration and other documents related to determining the trực tiếp bóng đá hôm nay amount payable;
b) The trực tiếp bóng đá hôm nay finalization declaration dossier at the end of the year includes the annual trực tiếp bóng đá hôm nay finalization declaration, annual financial statements, transfer pricing declarations; other documents related to trực tiếp bóng đá hôm nay finalization.
4. The trực tiếp bóng đá hôm nay declaration dossier for taxes declared and paid on each occurrence of a trực tiếp bóng đá hôm nay liability includes:
a) trực tiếp bóng đá hôm nay declaration;
b) Invoices, contracts, and other documents related to the trực tiếp bóng đá hôm nay liability as per legal regulations.
5. For exported and imported goods, the customs dossier as prescribed by the Law on Customs is used as the trực tiếp bóng đá hôm nay declaration dossier.
6. The trực tiếp bóng đá hôm nay declaration dossier in cases of termination of activities, termination of contracts, business conversion, or reorganization of the enterprise includes:
a) trực tiếp bóng đá hôm nay finalization declaration;
b) Financial statements up to the point of termination of activities, termination of contracts, or business conversion or reorganization of the enterprise;
c) Other documents related to trực tiếp bóng đá hôm nay finalization.
7. Cross-border profit report in the case where the taxpayer is the ultimate parent company of a group in Vietnam with cross-border related-party transactions and having global consolidated revenue exceeding the specified threshold or the taxpayer has the ultimate parent company abroad, which is required to prepare a cross-border profit report under the laws of the host country.
8. The Government of Vietnam specifies in detail the trực tiếp bóng đá hôm nay declaration dossiers stated in this Article; specifies taxes declared monthly, quarterly, annually, on each occurrence of a trực tiếp bóng đá hôm nay liability, trực tiếp bóng đá hôm nay finalization; declares fees and charges collected by representative agencies of the Socialist Republic of Vietnam abroad; declares, provides, exchanges, and uses information for cross-border profit reports; criteria to identify taxpayers declaring trực tiếp bóng đá hôm nay quarterly.
Thus, the trực tiếp bóng đá hôm nay declaration dossier in case of business conversion includes:
- trực tiếp bóng đá hôm nay finalization declaration;
- Financial statements up to the conversion point of the business type;
- Other documents related to trực tiếp bóng đá hôm nay finalization.
What documents are required for trực tiếp bóng đá hôm nay declaration in case of business conversion in Vietnam?(Image from the Internet)
Vietnam: How many days may the deadline fortax declaration submission be extended?
According to the regulations in Article 46 of theLaw on trực tiếp bóng đá hôm nay Administration 2019, on the extension of trực tiếp bóng đá hôm nay declaration submission:
Extension of trực tiếp bóng đá hôm nay declaration submission
1. Taxpayers unable to submit trực tiếp bóng đá hôm nay declarations on time due to natural disasters, catastrophes, epidemics, fires, unexpected accidents are granted an extension by the head of the directly managing trực tiếp bóng đá hôm nay office.
2. The extension period does not exceed 30 days for monthly trực tiếp bóng đá hôm nay declaration submissions, quarterly trực tiếp bóng đá hôm nay declarations, annual trực tiếp bóng đá hôm nay declarations, trực tiếp bóng đá hôm nay declarations on each occurrence of a trực tiếp bóng đá hôm nay liability; 60 days for the submission of trực tiếp bóng đá hôm nay finalization declarations from the due date of submission.
3. Taxpayers must send to the trực tiếp bóng đá hôm nay office a written request for extension of trực tiếp bóng đá hôm nay declaration submission before the due date, stating the reason for the extension, confirmed by the People's Committee at the commune level or the commune-level police where the case for extension arises as stipulated in clause 1 of this Article.
4. Within 03 working days from the receipt of the written request for an extension of trực tiếp bóng đá hôm nay declaration submission, the trực tiếp bóng đá hôm nay office must respond in writing to the taxpayer about the acceptance or non-acceptance of the extension.
Thus, taxpayers are granted an extension for trực tiếp bóng đá hôm nay declaration submission in case they are unable to submit trực tiếp bóng đá hôm nay declarations on time due to natural disasters, catastrophes, epidemics, fires, or unexpected accidents, and the head of the directly managing trực tiếp bóng đá hôm nay office grants the extension.
Note:The extension period is not more than 30 days for the submission of monthly trực tiếp bóng đá hôm nay declarations, quarterly trực tiếp bóng đá hôm nay declarations, annual trực tiếp bóng đá hôm nay declarations, trực tiếp bóng đá hôm nay declarations on each occurrence of trực tiếp bóng đá hôm nay liability; 60 days for submission of trực tiếp bóng đá hôm nay finalization declarations from the due date of submission.
How to supplement incorrect trực tiếp bóng đá hôm nay declarations in Vietnam?
According to Article 47 of theLaw on trực tiếp bóng đá hôm nay Administration 2019, the regulation is as follows:
Supplementing trực tiếp bóng đá hôm nay declarations
1. Taxpayers who discover errors or omissions in the trực tiếp bóng đá hôm nay declarations submitted to the trực tiếp bóng đá hôm nay office may supplement the trực tiếp bóng đá hôm nay declarations within 10 years from the due date of submission of the trực tiếp bóng đá hôm nay period with errors or omissions but before the trực tiếp bóng đá hôm nay office or competent authority announces a decision on inspection or audit.
2. When the trực tiếp bóng đá hôm nay office or competent authorities have announced a decision on trực tiếp bóng đá hôm nay inspection or audit at the taxpayer’s office, the taxpayer may still supplement the trực tiếp bóng đá hôm nay declarations; the trực tiếp bóng đá hôm nay office imposes administrative penalties for trực tiếp bóng đá hôm nay administration violations as stipulated in Articles 142 and 143 of this Law.
3. After the trực tiếp bóng đá hôm nay office or competent authority has issued conclusions or decisions on handling trực tiếp bóng đá hôm nay after inspection or audit at the taxpayer’s office, the supplementation of trực tiếp bóng đá hôm nay declarations is regulated as follows:
a) Taxpayers may supplement trực tiếp bóng đá hôm nay declarations in cases that increase the trực tiếp bóng đá hôm nay payable, decrease the trực tiếp bóng đá hôm nay deductible, or decrease the trực tiếp bóng đá hôm nay exempted, reduced, or refunded and are subject to administrative penalties for trực tiếp bóng đá hôm nay administration violations as stipulated in Articles 142 and 143 of this Law;
b) In cases where taxpayers discover errors or omissions in trực tiếp bóng đá hôm nay declarations, if supplementing the declarations results in reduced trực tiếp bóng đá hôm nay payable or increased trực tiếp bóng đá hôm nay deductible, increased trực tiếp bóng đá hôm nay exempted, reduced, or refunded, it is handled following the regulations on trực tiếp bóng đá hôm nay complaint resolution.
4. The supplementation dossiers for trực tiếp bóng đá hôm nay declarations include:
a) Supplementary declaration forms;
b) Explanation for the supplementary declaration and related documents.
5. For exported and imported goods, the supplementary declarations are carried out under the customs law.
Thus, when discovering errors or omissions in the trực tiếp bóng đá hôm nay declarations submitted to the trực tiếp bóng đá hôm nay office, within 10 years from the due date of submission of the trực tiếp bóng đá hôm nay period with errors or omissions but before the trực tiếp bóng đá hôm nay office or competent authority announces a decision on inspection or audit, taxpayers may supplement the declarations.