What documents are required for đá bóng trực tiếp tax declaration dossier of taxes that are declared and paid annually in Vietnam?

What documents are required for đá bóng trực tiếp tax declaration dossier of taxes that are declared and paid annually in Vietnam?

According to Clause 3 Article 43 of đá bóng trực tiếpLaw on Tax Administration 2019, đá bóng trực tiếp tax declaration dossier of taxes that are declared and paid annually includes:

- đá bóng trực tiếp annual tax declaration dossier includes đá bóng trực tiếp annual tax return and other related documents used to determine đá bóng trực tiếp amount of tax payable;

- đá bóng trực tiếp tax finalization declaration file at đá bóng trực tiếp end of đá bóng trực tiếp year includes đá bóng trực tiếp annual tax finalization return, đá bóng trực tiếp annual financial statement, đá bóng trực tiếp transfer pricing declaration; and other related documents for tax finalization.

What documents are required for đá bóng trực tiếp tax declaration dossier of taxes that are declared and paid annually in Vietnam? (Image from đá bóng trực tiếp Internet)

What is đá bóng trực tiếp deadline for submitting đá bóng trực tiếp tax declaration dossier of taxes that are declared and paid annually in Vietnam?

According to Clause 2 Article 44 of đá bóng trực tiếpLaw on Tax Administration 2019, đá bóng trực tiếp deadlines for submitting đá bóng trực tiếp tax declaration dossier of taxes that are declared and paid annually are as follows:

- No later than đá bóng trực tiếp last day of đá bóng trực tiếp third month from đá bóng trực tiếp end of đá bóng trực tiếp calendar year or fiscal year for đá bóng trực tiếp annual tax finalization file; no later than đá bóng trực tiếp last day of đá bóng trực tiếp first month of đá bóng trực tiếp calendar year or fiscal year for đá bóng trực tiếp annual tax declaration dossier;

- No later than đá bóng trực tiếp last day of đá bóng trực tiếp fourth month from đá bóng trực tiếp end of đá bóng trực tiếp calendar year for đá bóng trực tiếp personal income tax finalization file for individuals who directly finalize their taxes;

- No later than December 15 of đá bóng trực tiếp preceding year for đá bóng trực tiếp tax declaration dossier of business households and individual businesses paying tax According to đá bóng trực tiếp presumed method; in đá bóng trực tiếp case of new business households and individual businesses, đá bóng trực tiếp deadline for submitting đá bóng trực tiếp tax declaration dossier is no later than 10 days from đá bóng trực tiếp start of business.

What are regulations on đá bóng trực tiếp tax declaration dossier in Vietnam?

According to Article 43 of đá bóng trực tiếpLaw on Tax Administration 2019, đá bóng trực tiếp tax declaration dossier includes:

- đá bóng trực tiếp tax declaration dossier for taxes declared and paid monthly is đá bóng trực tiếp monthly tax return.

- đá bóng trực tiếp tax declaration dossier for taxes declared and paid quarterly is đá bóng trực tiếp quarterly tax return.

- đá bóng trực tiếp tax declaration dossier of taxes that are declared and paid annually includes:

+ đá bóng trực tiếp annual tax declaration dossier includes đá bóng trực tiếp annual tax return and other related documents used to determine đá bóng trực tiếp amount of tax payable;

+ đá bóng trực tiếp tax finalization declaration file at đá bóng trực tiếp end of đá bóng trực tiếp year includes đá bóng trực tiếp annual tax finalization return, đá bóng trực tiếp annual financial statement, đá bóng trực tiếp transfer pricing declaration; and other related documents for tax finalization.

- đá bóng trực tiếp tax declaration dossier for taxes declared and paid per each occurrence of tax obligation includes:

+ Tax return;

+ Invoice, contract, and other documents related to đá bóng trực tiếp tax obligation as prescribed by law.

- For exported, imported goods, đá bóng trực tiếp customs dossier as prescribed by đá bóng trực tiếpLuật Hải trực tiếpis used as đá bóng trực tiếp tax declaration dossier.

- đá bóng trực tiếp tax declaration dossier for cases of terminating activities, terminating contracts, changing types of enterprises, reorganizing enterprises includes:

+ Tax finalization return;

+ Financial statement up to đá bóng trực tiếp point of activity termination, contract termination, type of enterprise change, or company reorganization;

+ Other related documents for tax finalization.

- đá bóng trực tiếp country-by-country profit report in cases where đá bóng trực tiếp taxpayer is đá bóng trực tiếp ultimate parent company of a group in Vietnam that engages in cross-border transactions and has global consolidated revenue exceeding đá bóng trực tiếp prescribed threshold or đá bóng trực tiếp taxpayer has an ultimate parent company overseas, where đá bóng trực tiếp ultimate foreign parent company is obligated to prepare đá bóng trực tiếp country-by-country profit report under đá bóng trực tiếp laws of its home country.

Whenare tax declaration dossiers not required in Vietnam?

According to Clause 3 Article 7 ofDecree 126/2020/ND-CPas supplemented by Clause 2 Article 1 ofDecree 91/2022/ND-CP, taxpayers are not required to submit tax declaration dossiers in đá bóng trực tiếp following cases:

- Taxpayers only have activities or businesses that fall under đá bóng trực tiếp category not subject to tax as prescribed by tax law for each type of tax.

- Individuals with income exempt from taxes according to đá bóng trực tiếp tax laws and as stipulated in Point b Clause 2 Article 79 of đá bóng trực tiếpLaw on Tax Administration 2019, except for individuals receiving inheritances, gifts in đá bóng trực tiếp form of real estate or transferring real estate.

- Export processing enterprises that only have export activities are not required to submit value-added tax declaration dossiers.

- Taxpayers temporarily ceasing their activities or businesses as prescribed in Article 4 ofDecree 126/2020/ND-CP.

- Taxpayers submitting dossiers to terminate đá bóng trực tiếp validity of tax codes, except in cases of terminating activities, terminating contracts, or reorganizing enterprises according to Clause 4 Article 44 of đá bóng trực tiếpLaw on Tax Administration 2019.