What is the deadline for extension of value-added kết quả bóng đá trực tiếp in Vietnam for the kết quả bóng đá trực tiếp period of August 2024?
What is the deadline for extension of value-added kết quả bóng đá trực tiếp in Vietnam for the kết quả bóng đá trực tiếp period of August 2024?
According to Article 4 ofDecree 64/2024/ND-CP, which stipulates the extension for submitting value-added kết quả bóng đá trực tiếp (VAT) as follows:
Extension of kết quả bóng đá trực tiếp payment deadlines and land rent
1. For value-added kết quả bóng đá trực tiếp (excluding value-added kết quả bóng đá trực tiếp on imports)
a) An extension of the kết quả bóng đá trực tiếp payment deadline applies to the amount of value-added kết quả bóng đá trực tiếp payable (including the kết quả bóng đá trực tiếp amount allocated to provincial-level localities other than where the taxpayer's head office is located and the kết quả bóng đá trực tiếp amount paid on an occurrence basis) for the kết quả bóng đá trực tiếp periods from May to September 2024 (for monthly value-added kết quả bóng đá trực tiếp declarations) and the second quarter of 2024, third quarter of 2024 (for quarterly value-added kết quả bóng đá trực tiếp declarations) of enterprises and organizations mentioned in Article 3 of this Decree. The extension is 05 months for the value-added kết quả bóng đá trực tiếp of May 2024, June 2024, and the second quarter of 2024; 04 months for the value-added kết quả bóng đá trực tiếp of July 2024; 03 months for the value-added kết quả bóng đá trực tiếp of August 2024; and 02 months for the value-added kết quả bóng đá trực tiếp of September 2024 and the third quarter of 2024. The extension period mentioned in this point is counted from the end of the statutory deadline for value-added kết quả bóng đá trực tiếp payment according to kết quả bóng đá trực tiếp management law.
Enterprises and organizations eligible for the extension must declare and submit monthly and quarterly value-added kết quả bóng đá trực tiếp returns according to the current laws, but are not required to pay the amount of value-added kết quả bóng đá trực tiếp declared on the value-added kết quả bóng đá trực tiếp returns. The extended value-added kết quả bóng đá trực tiếp payment deadlines for months and quarters are as follows:
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The deadline for submitting the value-added kết quả bóng đá trực tiếp of the kết quả bóng đá trực tiếp period August 2024 is no later than December 20, 2024.
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For value-added kết quả bóng đá trực tiếp (excluding value-added kết quả bóng đá trực tiếp on imports), the deadline for the value-added kết quả bóng đá trực tiếp for the kết quả bóng đá trực tiếp period of August 2024 is extended to no later than December 20, 2024.
What is the deadline for extension ofvalue-added kết quả bóng đá trực tiếp in Vietnamfor the kết quả bóng đá trực tiếp period of August 2024?(Image from the Internet)
Which industries are eligible for an extension of the value-added kết quả bóng đá trực tiếp payment deadline in Vietnam for the kết quả bóng đá trực tiếp period of August 2024?
According to Article 3 ofDecree 64/2024/ND-CP, enterprises operating in the following industries are eligible for an extension of the value-added kết quả bóng đá trực tiếp payment deadline for the kết quả bóng đá trực tiếp period of August 2024:
(1) Agriculture, forestry, and fisheries;
(2) Manufacturing, processing food; textile; apparel production; leather production and related products; wood processing and product manufacturing from wood, bamboo, rattan (excluding beds, cabinets, tables, chairs); manufacturing products from straw, thatch and plaiting materials; paper and paper product manufacturing; rubber and plastic product manufacturing; non-metal mineral product manufacturing; metal production; mechanical processing; metal treatment and coating; electronic product, computer and optical product manufacturing; car production and other motor vehicles; manufacturing beds, cabinets, tables, and chairs;
(3) Construction;
(4) Publishing activities; cinematographic activities, television program production, audio recording and music publication;
(5) Crude oil and natural gas extraction (excluding corporate income kết quả bóng đá trực tiếp on crude oil, condensate, and natural gas dividends paid under agreements and contracts);
(6) Beverage production; printing and reproduction of recorded media of all kinds; production of coke and refined petroleum products; chemical and chemical product production; manufacturing products from pre-formed metals (excluding machinery and equipment); motorcycle and vehicle production; repair, maintenance and installation of machinery and equipment;
(7) Water drainage and wastewater treatment.
When is the deadline for submitting value-added kết quả bóng đá trực tiếp returns in Vietnam for the kết quả bóng đá trực tiếp period of August 2024?
According to Article 8 ofDecree 126/2020/ND-CP, concerning types of taxes declared monthly, quarterly, annually, on an occurrence basis, and final kết quả bóng đá trực tiếp settlements:
Types of taxes declared monthly, quarterly, annually, on an occurrence basis, and final kết quả bóng đá trực tiếp settlements
1. Types of taxes and other budget revenues managed by kết quả bóng đá trực tiếp authorities declared on a monthly basis include:
a) Value-added kết quả bóng đá trực tiếp and personal income kết quả bóng đá trực tiếp. In cases where the taxpayer meets the criteria stipulated in Article 9 of this Decree, they may choose to declare taxes quarterly.
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According to Article 44 of thekết quả bóng đá trực tiếp Administration Law 2019, the deadline for submitting kết quả bóng đá trực tiếp returns is stipulated as follows:
Deadline for submitting kết quả bóng đá trực tiếp returns
1. The deadline for submitting kết quả bóng đá trực tiếp returns for monthly or quarterly declared taxes is stipulated as follows:
a) No later than the 20th of the following month for monthly declared taxes;
b) No later than the last day of the first month of the quarter following the quarter in which the kết quả bóng đá trực tiếp obligations arise for quarterly declared taxes.
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Therefore, the deadline for submitting value-added kết quả bóng đá trực tiếp returns for the kết quả bóng đá trực tiếp period of August 2024 is September 20, 2024.
