What is trực tiếp bóng đá euro hôm nay application form for value-added tax deferral in Vietnam?

Are wood product manufacturing enterprises in storm-affected areas eligible for a deferral of VAT in Vietnam?

Based on Point a, Clause 1, Article 3 ofDecree 64/2024/ND-CPregarding trực tiếp bóng đá euro hôm nay subjects eligible for extension as follows:

Subjects eligible for extension

1. Enterprises, organizations, households, business households, individuals engaged in production activities in trực tiếp bóng đá euro hôm nay following economic sectors:

a) Agriculture, forestry, and fisheries;

b) Production, food processing; textiles; garment production; leather production and related products; wood processing and wood product manufacturing*, bamboo, reed (excluding beds, wardrobes, tables, chairs); production of products from straw, and woven materials; production of paper and paper products; production of rubber and plastic products; production of other non-metallic mineral products; metal production; mechanical processing; metal treating and coating; production of electronic products, computers, and optical products; production of automobiles and other motor vehicles; production of beds, wardrobes, tables, chairs;*

c) Construction;

d) Publishing activities; film industry; production of television programs, sound recording, and music publishing;

dd) Crude oil and natural gas extraction (no extension for corporate income tax from crude oil, condensate, natural gas collected under agreements or contracts);

e) Beverage production; printing, copying of all types of records; production of coke, refined petroleum products; production of chemicals and chemical products; production of fabricated metal products (except machinery and equipment); production of motorcycles and motorbikes; repair, maintenance, and installation of machinery and equipment;

g) Wastewater drainage and treatment.

...

Thus, wood product manufacturing enterprises in areas affected by storms are among trực tiếp bóng đá euro hôm nay subjects eligible for a deferral of VAT payment.

What is trực tiếp bóng đá euro hôm nay application form for value-added tax deferral in Vietnam? (Image from Internet)

Which form do wood product manufacturing enterprises in storm-affected areas use to request a deferral of VAT payment?

According to trực tiếp bóng đá euro hôm nay Appendix issued withDecree 64/2024/ND-CP, wood product manufacturing enterprises in storm-affected areas use trực tiếp bóng đá euro hôm nay following application form to request a deferral of VAT payment:

Downloadtrực tiếp bóng đá euro hôm nay latest value-added tax extension request form for 2024.

What are trực tiếp bóng đá euro hôm nay regulations on trực tiếp bóng đá euro hôm nay deferral period for monthly, quarterly value-added tax payment?

According to Article 4 ofDecree 64/2024/ND-CPgoverning trực tiếp bóng đá euro hôm nay extension of trực tiếp bóng đá euro hôm nay deadline for tax and land rent payment as follows:

- For value-added tax (excluding import value-added tax)

+ Extension of tax payment deadline for trực tiếp bóng đá euro hôm nay value-added tax payable (including trực tiếp bóng đá euro hôm nay tax amounts allocated to other provincial-level localities where trực tiếp bóng đá euro hôm nay taxpayer's main office is located, tax payments made each time they arise) for trực tiếp bóng đá euro hôm nay tax periods from May to September 2024 (for those declaring value-added tax monthly) and trực tiếp bóng đá euro hôm nay tax periods of trực tiếp bóng đá euro hôm nay second and third quarters of 2024 (for those declaring value-added tax quarterly) of enterprises, organizations stated in Article 3 of Decree 64/2024/ND-CP.

trực tiếp bóng đá euro hôm nay deferral period is 5 months for trực tiếp bóng đá euro hôm nay value-added tax amounts for May 2024, June 2024, and trực tiếp bóng đá euro hôm nay second quarter of 2024, 4 months for trực tiếp bóng đá euro hôm nay tax amounts for July 2024, 3 months for trực tiếp bóng đá euro hôm nay tax amounts for August 2024, 2 months for trực tiếp bóng đá euro hôm nay tax amounts for September 2024 and trực tiếp bóng đá euro hôm nay third quarter of 2024.

trực tiếp bóng đá euro hôm nay deferral period mentioned herein is calculated from trực tiếp bóng đá euro hôm nay day following trực tiếp bóng đá euro hôm nay deadline for value-added tax payment as prescribed by law on tax administration.

Eligible enterprises, organizations are required to file trực tiếp bóng đá euro hôm nay monthly or quarterly value-added tax declarations according to existing laws, but are not required to pay trực tiếp bóng đá euro hôm nay tax amounts declared in trực tiếp bóng đá euro hôm nay filed declarations.

trực tiếp bóng đá euro hôm nay extended deadlines for value-added tax payment for trực tiếp bóng đá euro hôm nay monthly and quarterly tax periods are as follows:

trực tiếp bóng đá euro hôm nay deadline for value-added tax payment of trực tiếp bóng đá euro hôm nay May 2024 tax period is November 20, 2024.

trực tiếp bóng đá euro hôm nay deadline for value-added tax payment of trực tiếp bóng đá euro hôm nay June 2024 tax period is December 20, 2024.

trực tiếp bóng đá euro hôm nay deadline for value-added tax payment of trực tiếp bóng đá euro hôm nay July 2024 tax period is December 20, 2024.

trực tiếp bóng đá euro hôm nay deadline for value-added tax payment of trực tiếp bóng đá euro hôm nay August 2024 tax period is December 20, 2024.

trực tiếp bóng đá euro hôm nay deadline for value-added tax payment of trực tiếp bóng đá euro hôm nay September 2024 tax period is December 20, 2024.

trực tiếp bóng đá euro hôm nay deadline for value-added tax payment for trực tiếp bóng đá euro hôm nay second quarter of 2024 tax period is December 31, 2024.

trực tiếp bóng đá euro hôm nay deadline for value-added tax payment for trực tiếp bóng đá euro hôm nay third quarter of 2024 tax period is December 31, 2024.

+ In cases where enterprises, organizations mentioned in Article 3Decree 64/2024/ND-CPhave branches, affiliated units that file separate value-added tax declarations with trực tiếp bóng đá euro hôm nay directly managing tax authorities of trực tiếp bóng đá euro hôm nay branches, affiliated units, these branches or units are also eligible for trực tiếp bóng đá euro hôm nay tax payment extension.

In cases where trực tiếp bóng đá euro hôm nay branches, affiliated units of trực tiếp bóng đá euro hôm nay enterprises, organizations mentioned in Clauses 1, 2, and 3, Article 3Decree 64/2024/ND-CPdo not engage in production or business activities in eligible economic sectors, fields, these branches, units are not subject to trực tiếp bóng đá euro hôm nay tax payment extension.

Moreover, regarding trực tiếp bóng đá euro hôm nay extension procedure, it will follow Article 5Decree 64/2024/ND-CPwhere aquaculture farming households affected by Storm Yagi extend their value-added tax payment according to trực tiếp bóng đá euro hôm nay following procedure:

- Taxpayers who directly declare and pay taxes with trực tiếp bóng đá euro hôm nay tax authorities and are eligible for an extension shall submit a Request for Tax Payment and Land Rent Extension (hereinafter referred to as trực tiếp bóng đá euro hôm nay Extension Request) for trực tiếp bóng đá euro hôm nay first time or as a replacement when errors are detected (electronically; Sent directly by paper to trực tiếp bóng đá euro hôm nay tax authority or through postal services) according to trực tiếp bóng đá euro hôm nay Form in trực tiếp bóng đá euro hôm nay Appendix issued with this Decree to trực tiếp bóng đá euro hôm nay directly managing tax authorities once for trực tiếp bóng đá euro hôm nay entire tax, land rent amounts arising in trực tiếp bóng đá euro hôm nay tax periods eligible for trực tiếp bóng đá euro hôm nay extension along with trực tiếp bóng đá euro hôm nay time of filing tax declarations monthly (or quarterly) in accordance with trực tiếp bóng đá euro hôm nay law on tax administration.

In cases where trực tiếp bóng đá euro hôm nay Extension Request is not submitted with trực tiếp bóng đá euro hôm nay tax declaration filing time for trực tiếp bóng đá euro hôm nay month (or quarterly), trực tiếp bóng đá euro hôm nay latest submission deadline is September 30, 2024. Tax authorities still shall extend trực tiếp bóng đá euro hôm nay tax, land rent payment for trực tiếp bóng đá euro hôm nay eligible periods before trực tiếp bóng đá euro hôm nay extension Request filing date.

In cases where a taxpayer has amounts eligible for extension under multiple tax authorities' management areas, trực tiếp bóng đá euro hôm nay tax authority directly managing trực tiếp bóng đá euro hôm nay taxpayer is responsible for transmitting trực tiếp bóng đá euro hôm nay information to trực tiếp bóng đá euro hôm nay relevant tax authorities.

- Taxpayers are responsible for determining and taking responsibility for proposing an extension that ensures they belong to trực tiếp bóng đá euro hôm nay eligible subjects for trực tiếp bóng đá euro hôm nay extension according to this Decree.

If taxpayers submit trực tiếp bóng đá euro hôm nay Extension Request to tax authorities after September 30, 2024, they will not be extended trực tiếp bóng đá euro hôm nay payment for taxes or land rent according to this Decree.

In cases where taxpayers supplement tax declaration dossiers of trực tiếp bóng đá euro hôm nay tax period eligible for extension leading to an increase in trực tiếp bóng đá euro hôm nay payable amount and send it to tax authorities before trực tiếp bóng đá euro hôm nay expiry of trực tiếp bóng đá euro hôm nay extended tax payment deadline, trực tiếp bóng đá euro hôm nay tax amount eligible for extension includes trực tiếp bóng đá euro hôm nay additional payable amount due to trực tiếp bóng đá euro hôm nay supplementary declaration.

If taxpayers supplement tax declaration dossiers of trực tiếp bóng đá euro hôm nay eligible tax period after trực tiếp bóng đá euro hôm nay expiry of trực tiếp bóng đá euro hôm nay extended payment deadline, trực tiếp bóng đá euro hôm nay additional payable amount due to supplementation will not qualify for an extension.