What if trực tiếp bóng đá k+ deadline for submitting trực tiếp bóng đá k+ Q4 PIT declaration falls during trực tiếp bóng đá k+ Tet holiday in Vietnam?
What if trực tiếp bóng đá k+ deadline for submitting trực tiếp bóng đá k+ Q4 PIT declaration falls during trực tiếp bóng đá k+ Tet holiday in Vietnam?
According to Clause 1, Article 1 ofDecree 91/2022/ND-CP, amendingNghị định 126/2020/NĐ-CPguiding trực tiếp bóng đá k+ Law on Tax Administration, trực tiếp bóng đá k+ regulation is as follows:
Supplement Article 6a as follows:
“Article 6a. Deadline conclusion”
trực tiếp bóng đá k+ deadline for submitting tax declaration dossiers, tax payment deadlines, trực tiếp bóng đá k+ time limit for tax administration authorities to handle dossiers, and trực tiếp bóng đá k+ validity of enforcement decisions of administrative decisions on tax management are implemented according to trực tiếp bóng đá k+ Law on Tax Administration and this Decree. If trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ deadline for submitting tax declaration dossiers, tax payment deadlines, trực tiếp bóng đá k+ time limit for tax administration authorities to handle dossiers, or trực tiếp bóng đá k+ validity of enforcement decisions coincides with a day off according to regulations, trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ deadline is considered trực tiếp bóng đá k+ next working day following that holiday.
Thus, if trực tiếp bóng đá k+ deadline for submitting trực tiếp bóng đá k+ Q4 tax declaration falls during trực tiếp bóng đá k+ Tet holiday, trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ deadline shall be considered trực tiếp bóng đá k+ next working day following that holiday.
Who is subject to tax declaration for each arising occasion?
According to Clause 3, Article 30 ofDecree 65/2013/ND-CP, tax declarations for each arising occasion are specifically prescribed as follows:
- Income from real estate transfer;
- Income from capital transfer of resident individuals;
- Income from inheritance and gifts;
- Income arising from business activities producing goods or services of individuals or business groups that are issued a single invoice by trực tiếp bóng đá k+ tax authority;
- Income arising abroad of resident individuals, except for income from salaries and wages;
- Income arising in Vietnam but received abroad by non-resident individuals, except for income from salaries and wages.
What if trực tiếp bóng đá k+ deadline for submitting trực tiếp bóng đá k+ Q4 PIT declaration falls during trực tiếp bóng đá k+ Tet holiday in Vietnam? (Image from trực tiếp bóng đá k+ Internet)
What are trực tiếp bóng đá k+ penalties for late submission of PIT declarations in Vietnam?
According to trực tiếp bóng đá k+ provisions of Article 13Decree 125/2020/ND-CPregarding administrative violations on trực tiếp bóng đá k+ deadline for submitting tax declaration dossiers, penalties are as follows:
- Warning for submitting tax declaration dossiers later than trực tiếp bóng đá k+ deadline from 01 to 05 days with mitigating circumstances.
- Fine from 2,000,000 VND to 5,000,000 VND for submitting tax declaration dossiers later than trực tiếp bóng đá k+ deadline from 01 to 30 days, except for cases specified in Clause 1 of this Article.
- Fine from 5,000,000 VND to 8,000,000 VND for submitting tax declaration dossiers later than trực tiếp bóng đá k+ specified deadline from 31 to 60 days.
- Fine from 8,000,000 VND to 15,000,000 VND for trực tiếp bóng đá k+ following acts:
+ Submitting tax declaration dossiers later than trực tiếp bóng đá k+ specified deadline from 61 to 90 days;
+ Submitting tax declaration dossiers later than trực tiếp bóng đá k+ specified deadline from 91 days and beyond but no tax payable arises;
+ Not submitting tax declaration dossiers but no tax payable arises;
+ Not submitting appendices as per tax management regulations for enterprises with related transactions, accompanying corporate income tax finalization dossiers.
- Fine from 15,000,000 VND to 25,000,000 VND for submitting tax declaration dossiers over 90 days from trực tiếp bóng đá k+ expiration date with tax payable arising and taxpayers have paid trực tiếp bóng đá k+ full amount of tax, late payment charges into trực tiếp bóng đá k+ state budget before trực tiếp bóng đá k+ tax authority announces a tax inspection, audit decision, or before trực tiếp bóng đá k+ tax authority issues a tax violation record according to Clause 11, Article 143 of trực tiếp bóng đá k+ Law on Tax Administration.
Note:trực tiếp bóng đá k+ above penalties apply to organizations. trực tiếp bóng đá k+ fine for individuals will be 1/2 of trực tiếp bóng đá k+ penalty for organizations.
What are trực tiếp bóng đá k+ regulations on tax payment deadlines in Vietnam?
According to Article 55 of trực tiếp bóng đá k+Law on Tax Administration 2019, trực tiếp bóng đá k+ regulations on tax payment deadlines are specifically provided as follows:
- In cases where taxpayers calculate taxes, trực tiếp bóng đá k+ deadline for tax payment is trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ deadline for submitting tax declaration dossiers. In cases of additional tax declaration submissions, trực tiếp bóng đá k+ tax payment deadline is trực tiếp bóng đá k+ deadline for submitting tax declaration dossiers of trực tiếp bóng đá k+ tax period with errors or omissions.
+ For corporate income tax, provisional tax payment is made quarterly, and trực tiếp bóng đá k+ tax payment deadline is trực tiếp bóng đá k+ 30th day of trực tiếp bóng đá k+ first month of trực tiếp bóng đá k+ following quarter.
+ For crude oil, trực tiếp bóng đá k+ deadline for paying resource tax and corporate income tax per crude oil export sale is 35 days from trực tiếp bóng đá k+ sale date for domestically sold crude oil or from trực tiếp bóng đá k+ date of goods clearance according to customs laws for exported crude oil.
+ For natural gas, trực tiếp bóng đá k+ deadline for paying resource tax and corporate income tax is monthly.
- In cases where trực tiếp bóng đá k+ tax authority calculates taxes, trực tiếp bóng đá k+ deadline for tax payment is trực tiếp bóng đá k+ date specified in trực tiếp bóng đá k+ tax authority's notification.
- For other state budget revenues from land, water resource exploitation licenses, mineral resource licenses, registration fees, and business license fees, trực tiếp bóng đá k+ payment deadlines are as prescribed by trực tiếp bóng đá k+ Government of Vietnam.
- For export and import goods subject to taxes under trực tiếp bóng đá k+ tax laws, trực tiếp bóng đá k+ tax payment deadline is specified by trực tiếp bóng đá k+ Law on Export and Import Taxes; in cases where trực tiếp bóng đá k+ tax payable is identified after customs clearance or goods release, trực tiếp bóng đá k+ payment deadline is as follows:
+ trực tiếp bóng đá k+ tax payment deadline for filing additional tax declarations, and paying assessed tax money applies according to trực tiếp bóng đá k+ initial customs declaration tax deadline;
+ trực tiếp bóng đá k+ tax payment deadline for goods requiring analysis or assessment to accurately determine tax payable; goods without official prices at trực tiếp bóng đá k+ customs declaration registration time; goods with additional amounts to trực tiếp bóng đá k+ customs value not determined at trực tiếp bóng đá k+ customs declaration registration time are as prescribed by trực tiếp bóng đá k+ Minister of Finance.
