What forms are included in xoilac tv trực tiếp bóng đá hôm nay VAT declaration dossier in Vietnam?
What forms are included in xoilac tv trực tiếp bóng đá hôm nay VAT declaration dossier in Vietnam?
According to Section 2 Appendix 2 ofCircular 80/2021/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay VAT declaration dossier includes xoilac tv trực tiếp bóng đá hôm nay following forms:
- Form 01/GTGT: Value Added Tax declaration (applicable to taxpayers calculating tax using xoilac tv trực tiếp bóng đá hôm nay deduction method with production and business activities).Here
- Form 01-2/GTGT: Appendix for allocation of payable VAT for hydropower production activities.Here
- Form 01-3/GTGT: Appendix for allocation of payable VAT for computerized lottery business activities.Here
- Form 01-6/GTGT: Appendix for VAT allocation (except hydropower production, computerized lottery business activities).Here
- Form 05/GTGT: VAT declaration (applicable to taxpayers calculating tax using xoilac tv trực tiếp bóng đá hôm nay deduction method with construction activities and real estate transfers in provincial areas other than where xoilac tv trực tiếp bóng đá hôm nay main office is located).Here
- Form 02/GTGT: VAT declaration (applicable to taxpayers calculating tax using xoilac tv trực tiếp bóng đá hôm nay deduction method with investment projects subject to tax refund).Here
- Form 03/GTGT: VAT declaration (applicable to xoilac tv trực tiếp bóng đá hôm nay purchase and processing of gold, silver, and precious stones calculated by xoilac tv trực tiếp bóng đá hôm nay direct method on added value).Here
- Form 04/GTGT: VAT declaration (applicable to taxpayers calculating tax by xoilac tv trực tiếp bóng đá hôm nay direct method on revenue).Here
What forms are included in xoilac tv trực tiếp bóng đá hôm nay VAT declaration dossier in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
How to declare VAT quarterly in Vietnam?
According to point a, clause 1 and clause 2 of Article 9Decree 126/2020/ND-CP, VAT declaration quarterly is regulated as follows:
- Quarterly VAT declaration is applicable to:
+ Taxpayers required to declare VAT monthly as stipulated in point a, clause 1 of Article 8Decree 126/2020/ND-CPif their total revenue from xoilac tv trực tiếp bóng đá hôm nay sale of goods and provision of services in xoilac tv trực tiếp bóng đá hôm nay preceding year is 50 billion VND or less, they are allowed to declare VAT quarterly. xoilac tv trực tiếp bóng đá hôm nay revenue from xoilac tv trực tiếp bóng đá hôm nay sale of goods and provision of services is determined based on xoilac tv trực tiếp bóng đá hôm nay total revenue on VAT declarations for tax periods in xoilac tv trực tiếp bóng đá hôm nay calendar year.
In cases where taxpayers declare tax centrally at xoilac tv trực tiếp bóng đá hôm nay main office for dependent units and business locations, xoilac tv trực tiếp bóng đá hôm nay revenue from xoilac tv trực tiếp bóng đá hôm nay sale of goods and provision of services includes xoilac tv trực tiếp bóng đá hôm nay revenue of xoilac tv trực tiếp bóng đá hôm nay dependent units and business locations.
+ New taxpayers starting their business operations can choose to declare VAT quarterly. After 12 full months of production and business activities, from xoilac tv trực tiếp bóng đá hôm nay next calendar year, xoilac tv trực tiếp bóng đá hôm nay declaration type (monthly or quarterly) will be based on xoilac tv trực tiếp bóng đá hôm nay revenue of xoilac tv trực tiếp bóng đá hôm nay preceding 12-month calendar year.
- Taxpayers are responsible for self-identifying if they meet xoilac tv trực tiếp bóng đá hôm nay criteria for quarterly declaration to comply accordingly.
+ Taxpayers who meet xoilac tv trực tiếp bóng đá hôm nay criteria for quarterly declaration may choose to declare monthly or quarterly consistently for xoilac tv trực tiếp bóng đá hôm nay entire calendar year.
+ Taxpayers currently declaring monthly, if eligible for quarterly declaration and choose to switch, must submit a written request according to Appendix I ofDecree 126/2020/ND-CPno later than January 31st of xoilac tv trực tiếp bóng đá hôm nay year they start quarterly declaration. If xoilac tv trực tiếp bóng đá hôm nay request is not submitted by this deadline, taxpayers must continue monthly declaration for xoilac tv trực tiếp bóng đá hôm nay entire calendar year.
+ If taxpayers self-identify they no longer meet xoilac tv trực tiếp bóng đá hôm nay criteria for quarterly declaration, they must switch to monthly declaration from xoilac tv trực tiếp bóng đá hôm nay first month of xoilac tv trực tiếp bóng đá hôm nay following quarter. They do not need to resubmit monthly declarations for previous quarters but must submit a document determining xoilac tv trực tiếp bóng đá hôm nay additional monthly payable tax compared to xoilac tv trực tiếp bóng đá hôm nay quarterly declarations as stipulated in Appendix I ofDecree 126/2020/ND-CPand calculate late payment interest accordingly.
+ If xoilac tv trực tiếp bóng đá hôm nay tax authority discovers that xoilac tv trực tiếp bóng đá hôm nay taxpayer does not meet xoilac tv trực tiếp bóng đá hôm nay criteria for quarterly declaration, it must recalibrate xoilac tv trực tiếp bóng đá hôm nay additional monthly payable tax compared to xoilac tv trực tiếp bóng đá hôm nay quarterly declarations and calculate late payment interest. Taxpayers must switch to monthly declaration upon receipt of xoilac tv trực tiếp bóng đá hôm nay tax authority's notice.
What are cases that are exempt from VAT declaration and payment in Vietnam?
According to clause 3, Article 3 ofDecree 209/2013/ND-CP, xoilac tv trực tiếp bóng đá hôm nay following cases are exempt from VAT declaration and payment:
- Organizations and individuals receiving compensation, bonuses, support funds, emissions rights transfer funds, and other financial revenues.
- Organizations and individuals producing and trading in Vietnam purchasing services from foreign organizations without permanent establishments in Vietnam, and individuals residing abroad who are non-residents of Vietnam, including: repair of transportation means, machinery, equipment (including materials and replacement parts); advertising, marketing; investment and trade promotion; brokerage of goods and services provision; training; sharing of international postal and telecommunications service fees between Vietnam and foreign countries where these services are performed outside Vietnam.
- Organizations and individuals not conducting business and not being VAT payers when selling assets.
- Organizations and individuals transferring investment projects for xoilac tv trực tiếp bóng đá hôm nay production and trading of VAT-liable goods and services to enterprises and cooperatives.
- Crop, livestock, and aquaculture products not yet processed into other products or only undergone simple preliminary processing sold to enterprises and cooperatives, except for cases specified in Clause 1, Article 5 of xoilac tv trực tiếp bóng đá hôm nay VAT Law 2008.
