What is vtv5 trực tiếp bóng đá hôm nay application form for tax deferral in case of relocation of vtv5 trực tiếp bóng đá hôm nay business establishment in Vietnam?

What is vtv5 trực tiếp bóng đá hôm nay application form for tax deferralin case of relocation of vtv5 trực tiếp bóng đá hôm nay business establishment in Vietnam?

vtv5 trực tiếp bóng đá hôm nay application for tax deferral submitted by taxpayers is in accordance with form number 01/GHAN issued along with Appendix I ofCircular 80/2021/TT-BTCas follows:

DownloadForm number 01/GHAN to apply for an tax deferral in case of relocation of vtv5 trực tiếp bóng đá hôm nay business establishment.

What is vtv5 trực tiếp bóng đá hôm nay application form for tax deferral in case of relocation of vtv5 trực tiếp bóng đá hôm nay business establishment in Vietnam?(Photo from Internet)

What does vtv5 trực tiếp bóng đá hôm nay application for tax deferralinclude in case of relocation of vtv5 trực tiếp bóng đá hôm nay business establishment in Vietnam?

According to Clause 2, Article 24 ofCircular 80/2021/TT-BTC, vtv5 trực tiếp bóng đá hôm nay application for tax deferral in cases of relocation of production and business facilities, as stipulated in point b, clause 1, Article 62 of vtv5 trực tiếp bóng đá hôm nay Tax Administration Law 2019 includes:

- vtv5 trực tiếp bóng đá hôm nay taxpayer's request for an tax deferral, following form number 01/GHAN issued with Appendix I of this Circular;

- Decision by a competent state authority regarding vtv5 trực tiếp bóng đá hôm nay relocation of production and business facilities concerning vtv5 trực tiếp bóng đá hôm nay taxpayer (original or a certified copy by vtv5 trực tiếp bóng đá hôm nay taxpayer);

- Scheme or relocation plan that clearly shows vtv5 trực tiếp bóng đá hôm nay taxpayer's plan and progress for relocation (original or a certified copy by vtv5 trực tiếp bóng đá hôm nay taxpayer).

Which authority decides on tax deferral in special cases in Vietnam?

Pursuant to Article 63 of vtv5 trực tiếp bóng đá hôm nayTax Administration Law 2019, vtv5 trực tiếp bóng đá hôm nay following is prescribed:

tax deferral in Special Cases

vtv5 trực tiếp bóng đá hôm nay Government of Vietnam decides on tax deferrals for subjects and business sectors experiencing special difficulties during specific periods. Extensions do not lead to adjustments in vtv5 trực tiếp bóng đá hôm nay state budget estimates ratified by vtv5 trực tiếp bóng đá hôm nay National Assembly.

vtv5 trực tiếp bóng đá hôm nay special case tax deferral is further guided by Article 19 ofDecree 126/2020/ND-CPas follows:

During particular periods when subjects or business sectors encounter special difficulties, vtv5 trực tiếp bóng đá hôm nay Ministry of Finance shall take vtv5 trực tiếp bóng đá hôm nay lead, cooperate with related ministries and central authorities to propose to vtv5 trực tiếp bóng đá hôm nay Government of Vietnam to stipulate vtv5 trực tiếp bóng đá hôm nay subjects, types of taxes, and other state budget revenues, vtv5 trực tiếp bóng đá hôm nay duration, procedural order, authority, and dossiers for tax deferrals. tax deferrals do not lead to adjustments in vtv5 trực tiếp bóng đá hôm nay state budget estimates ratified by vtv5 trực tiếp bóng đá hôm nay National Assembly.

Thus, vtv5 trực tiếp bóng đá hôm nay Government of Vietnam is vtv5 trực tiếp bóng đá hôm nay authority that decides on vtv5 trực tiếp bóng đá hôm nay tax deferral in special cases.

What are procedures for processingtax deferralapplications in Vietnam?

According to Article 65 of vtv5 trực tiếp bóng đá hôm nayTax Administration Law 2019, vtv5 trực tiếp bóng đá hôm nay receipt and processing of tax deferral applications are regulated as follows:

- vtv5 trực tiếp bóng đá hôm nay tax administration authority receives tax deferral applications from taxpayers through vtv5 trực tiếp bóng đá hôm nay following methods:

+ Direct submission at vtv5 trực tiếp bóng đá hôm nay tax management authority;

+ Submission via postal service;

+ Electronic submission through vtv5 trực tiếp bóng đá hôm nay tax administration authority's electronic portal.

- vtv5 trực tiếp bóng đá hôm nay tax administration authority processes tax deferral applications according to vtv5 trực tiếp bóng đá hôm nay following regulations:

+ In vtv5 trực tiếp bóng đá hôm nay case of legal, complete, and correctly formatted applications, a written notification of tax deferral shall be sent to vtv5 trực tiếp bóng đá hôm nay taxpayer within 10 working days of receipt of vtv5 trực tiếp bóng đá hôm nay complete application;

+ If vtv5 trực tiếp bóng đá hôm nay application is incomplete as per regulations, a written notification shall be sent to vtv5 trực tiếp bóng đá hôm nay taxpayer within 3 working days of receipt of vtv5 trực tiếp bóng đá hôm nay application.

Where and How Should Taxes Be Paid?

Based on Article 56 of vtv5 trực tiếp bóng đá hôm nayTax Administration Law 2019, vtv5 trực tiếp bóng đá hôm nay regulations on locations and methods of tax payment are as follows:

Location and Method of Tax Payment

1. Taxpayers shall pay taxes into vtv5 trực tiếp bóng đá hôm nay state budget as follows:

a) At vtv5 trực tiếp bóng đá hôm nay State Treasury;

b) At vtv5 trực tiếp bóng đá hôm nay tax management agency where tax declarations are submitted;

c) Through an organization authorized by vtv5 trực tiếp bóng đá hôm nay tax management authority to collect taxes;

d) Through commercial banks, other credit institutions, and service organizations as permitted by law.

2. vtv5 trực tiếp bóng đá hôm nay State Treasury, commercial banks, other credit institutions, and service organizations as regulated by law must arrange locations, facilities, officials, and staff to ensure convenience for taxpayers to promptly remit taxes into vtv5 trực tiếp bóng đá hôm nay state budget.

3. When receiving tax money or deducting taxes, vtv5 trực tiếp bóng đá hôm nay authorities or organizations must provide taxpayers with tax receipt documents.

4. Within 8 working hours from vtv5 trực tiếp bóng đá hôm nay time of collecting taxes from a taxpayer, vtv5 trực tiếp bóng đá hôm nay authority or organization receiving vtv5 trực tiếp bóng đá hôm nay tax must transfer vtv5 trực tiếp bóng đá hôm nay funds into vtv5 trực tiếp bóng đá hôm nay state budget. In vtv5 trực tiếp bóng đá hôm nay case of cash tax collection in remote, offshore, and difficult-to-access areas, vtv5 trực tiếp bóng đá hôm nay time limit for transferring tax into vtv5 trực tiếp bóng đá hôm nay state budget is as specified by vtv5 trực tiếp bóng đá hôm nay Minister of Finance.

Thus, taxpayers can directly pay their taxes at vtv5 trực tiếp bóng đá hôm nay State Treasury; at vtv5 trực tiếp bóng đá hôm nay tax management agency where tax declarations are received or through an organization authorized by vtv5 trực tiếp bóng đá hôm nay tax authority to collect taxes.

Moreover, taxes can also be paid through commercial banks, other credit institutions, and service organizations as permitted by law.