What is lịch trực tiếp bóng đá hôm nay deadline for submission of CIT declaration dossiers in case lịch trực tiếp bóng đá hôm nay specified deadline coincides with a weekly break or public holiday in Vietnam?
What is lịch trực tiếp bóng đá hôm nay deadline for submission of CIT declaration dossiers in case lịch trực tiếp bóng đá hôm nay specified deadline coincides with a weekly break or public holiday in Vietnam?
According to Article 86 ofCircular 80/2021/TT-BTC, lịch trực tiếp bóng đá hôm nay regulation is as follows:
Deadlines for submission of tax declaration dossiers and tax payment
Deadlines for submission of tax declaration dossiers shall comply with Clauses 1, 2, 3, 4, 5 Article 44 of lịch trực tiếp bóng đá hôm nay Law on Tax Administration and Article 10 of Decree No. 126/2020/ND-CP. Deadlines for tax payment shall comply with Clauses 1, 2, 3 Article 55 of lịch trực tiếp bóng đá hôm nay Law on Tax Administration and Article 18 of Decree No. 126/2020/ND-CP. In case lịch trực tiếp bóng đá hôm nay deadline is not a working day, it shall be lịch trực tiếp bóng đá hôm nay succeeding working day according to lịch trực tiếp bóng đá hôm nay Civil Code.
Referencing Clause 5, Article 148 of lịch trực tiếp bóng đá hôm nay Civil Code 2015, lịch trực tiếp bóng đá hôm nay provision on lịch trực tiếp bóng đá hôm nay end of lịch trực tiếp bóng đá hôm nay deadline is as follows:
End of lịch trực tiếp bóng đá hôm nay deadline
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5. When lịch trực tiếp bóng đá hôm nay last day of lịch trực tiếp bóng đá hôm nay deadline is a weekly breakor public holiday, lịch trực tiếp bóng đá hôm nay deadline shall end at lịch trực tiếp bóng đá hôm nay end of lịch trực tiếp bóng đá hôm nay next working day following lịch trực tiếp bóng đá hôm nay holiday.
Thus, lịch trực tiếp bóng đá hôm nay deadline for submission of CIT declaration dossiers in case lịch trực tiếp bóng đá hôm nay deadline coincides with aweekly break or public holiday in Vietnam isthe next working day following lịch trực tiếp bóng đá hôm nay weekly break or public holiday.
However, currently, most tax declaration dossiers are filed electronically (e-tax declaration dossiers). Therefore, according to Article 8 ofCircular 19/2021/TT-BTC:
Method for determining lịch trực tiếp bóng đá hôm nay time taxpayers submit e-tax dossiers and pay tax electronically and time tax authorities send notifications, decisions and documents to taxpayers
1. Time for submission of e-tax dossiers and e-tax payment
a) Taxpayers may carry out e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, public holidays and Tet holidays. A dossier is considered to be submitted in lịch trực tiếp bóng đá hôm nay day if it is successfully signed and submitted from 00:00:00 to 23:59:59 of lịch trực tiếp bóng đá hôm nay day.
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Therefore, for electronic CITdeclaration dossiers, lịch trực tiếp bóng đá hôm nay submission deadline is still in accordance with lịch trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers stated in Article 44 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019.
What is lịch trực tiếp bóng đá hôm nay deadline for submission of CIT declaration dossiers in case lịch trực tiếp bóng đá hôm nay specified deadline coincides with a weekly break or public holiday in Vietnam? (Photo from Internet)
What is lịch trực tiếp bóng đá hôm nay deadline for submission of quarterly CIT declaration dossiers in Vietnam?
According to point b, clause 1, Article 44 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, it is stated as follows:
Deadlines for submission of tax declaration dossiers
1. Deadlines for submission of tax declaration dossiers of taxes declared monthly and quarterly:
a) For taxes declared monthly: lịch trực tiếp bóng đá hôm nay 20thof lịch trực tiếp bóng đá hôm nay month succeeding lịch trực tiếp bóng đá hôm nay month in which tax is incurred;
b) For taxes declared quarterly: lịch trực tiếp bóng đá hôm nay last day of lịch trực tiếp bóng đá hôm nay first month of lịch trực tiếp bóng đá hôm nay succeeding quarter.
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Thus, lịch trực tiếp bóng đá hôm nay deadline for submission of quarterly CIT declaration dossiers in Vietnam is lịch trực tiếp bóng đá hôm nay last day of lịch trực tiếp bóng đá hôm nay first month of lịch trực tiếp bóng đá hôm nay succeeding quarter.
What are lịch trực tiếp bóng đá hôm nay cases wherequarterly CIT declaration dossiers are required in Vietnam?
According to clause 2, Article 8 ofDecree 126/2020/ND-CP:
Taxes declared monthly, quarterly, annually, separately; tax finalization
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2. lịch trực tiếp bóng đá hôm nay following taxes and other amounts shall be declared quarterly:
a) Corporate income tax incurred by foreign airliners and foreign reinsurers.
b) VAT, corporate income tax, personal income tax declared on behalf of pledgors by credit institutions and third parties authorized by credit institutions to manage lịch trực tiếp bóng đá hôm nay collateral pending settlement.
c) Personal income tax deducted by income payers that are eligible to declare VAT quarterly and also decide to declare personal income tax quarterly; individuals earning salaries or remunerations (hereinafter referred to as “salary earners”) who decide to declare personal income tax quarterly with tax authorities.
d) Taxes and other amounts payable to state budget declared and paid on behalf of individuals by other organizations or individuals that are eligible to declare VAT quarterly and decide to declare tax on behalf of these individuals quarterly, except for lịch trực tiếp bóng đá hôm nay case specified in Point g Clause 4 of this Article.
dd) Surcharges when crude oil price increases (except petroleum activities of Vietsovpetro JV in block 09.1).
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Thus, quarterly corporate income tax declaration dossiers are required for:
-Corporate income tax incurred by foreign airliners and foreign reinsurers.
- Corporate income taxdeclared on behalf of pledgors by credit institutions and third parties authorized by credit institutions to manage lịch trực tiếp bóng đá hôm nay collateral pending settlement.
