What is E-commerce Tax? Is it required to pay taxes when doing business on an xem bóng đá trực tiếp nhà cái in Vietnam?
What is xem bóng đá trực tiếp nhà cái Tax in Vietnam?
According to Clause 1, Article 3 of theLaw on Tax Administration 2019, tax is defined as a compulsory amount payable to the state budget by organizations, households, household businesses, and individuals in accordance with tax laws.
xem bóng đá trực tiếp nhà cái tax can be understood as a compulsory amount payable to the state budget for individuals and organizations conducting business activities on xem bóng đá trực tiếp nhà cái trading floors.
What is E-commerce Tax? Is it required to pay taxes when doing business on an xem bóng đá trực tiếp nhà cái in Vietnam? (Image from the Internet)
What is an xem bóng đá trực tiếp nhà cái in Vietnam?
An xem bóng đá trực tiếp nhà cái is defined in Clause 9, Article 3 ofDecree 52/2013/ND-CPas an xem bóng đá trực tiếp nhà cái website that allows merchants, organizations, and individuals who are not the website owners to carry out all or part of the process of buying and selling goods and services.
Note:xem bóng đá trực tiếp nhà cái trading floors inNghị định 52/2013/NĐ-CPdo not include online stock trading websites.
Key points:
- xem bóng đá trực tiếp nhà cái activities involve carrying out all or part of the commercial process using electronic means connected to the Internet, mobile telecommunications networks, or other open networks.
- An xem bóng đá trực tiếp nhà cái website (hereinafter referred to as the website) is an electronic information page set up to serve all or part of the process of purchasing goods or providing services, from displaying goods and services, entering into contracts, providing services, making payments, and after-sales services.
Is it required to pay taxes when doing business on an xem bóng đá trực tiếp nhà cái in Vietnam?
An xem bóng đá trực tiếp nhà cái is an e-commerce website that allows merchants, organizations, and individuals who are not the website owners to carry out all or part of the process of buying and selling goods and services. (Clause 9, Article 3 ofDecree 52/2013/ND-CP)
The responsibilities of sellers on xem bóng đá trực tiếp nhà cái trading floors are stipulated in Article 37 ofDecree 52/2013/ND-CPas follows:
Responsibilities of sellers on xem bóng đá trực tiếp nhà cái trading floors
1. Provide accurate and complete information as required in Article 29 of this Decree to the merchant or organization providing the xem bóng đá trực tiếp nhà cái service when registering to use the service.
2. Provide complete information about goods and services in accordance with Articles 30 to 34 of this Decree when selling goods or providing services on the xem bóng đá trực tiếp nhà cái.
3. Ensure the accuracy and truthfulness of information about the goods and services provided on the xem bóng đá trực tiếp nhà cái.
4. Comply with the provisions of Section 2, Chapter II of this Decree when utilizing the online ordering functions of the xem bóng đá trực tiếp nhà cái.
5. Provide information about their business activities upon request by competent state agencies to support xem bóng đá trực tiếp nhà cái statistics operations.
6. Comply with laws on payments, advertising, promotions, intellectual property rights protection, consumer rights protection, and other relevant legal regulations when selling goods or providing services on the xem bóng đá trực tiếp nhà cái.
7. Fulfill all tax obligations as required by law.
Sellers on xem bóng đá trực tiếp nhà cái trading floors must fulfill all tax obligations as required by law.
What responsibilities do businesses and individuals engaging in xem bóng đá trực tiếp nhà cái have?
Pursuant to Article 17 of theLaw on Tax Administration 2019and guided by Official Dispatch 3723/CTCTH-TTHT in 2024, taxpayers, including businesses and individuals engaged in xem bóng đá trực tiếp nhà cái, have the following responsibilities:
- Accurately, truthfully, and fully declare taxes, and submit tax returns on time; be accountable for the accuracy, truthfulness, and completeness of tax returns.
- Pay taxes, late payment interest, and fines fully, on time, and at the correct locations.
- Comply with accounting, statistical policies, and manage and use invoices and documents as prescribed by law.
- Record accurately, truthfully, and fully any activities that incur tax obligations, tax deductions, and transactions that must be reported for tax information.
- Prepare and provide invoices and documents to buyers according to the correct quantity, type, and actual payment value when selling goods or providing services as prescribed by law.
See details of Official Dispatch 3723/CTCTH-TTHT in 2024:Download
