What is trực tiếp bóng đá hôm nay deadline for submission of trực tiếp bóng đá hôm nay November 2024 tax declaration dossier for enterprises in Vietnam?
What is trực tiếp bóng đá hôm nay deadline for submission of trực tiếp bóng đá hôm nay November 2024 tax declaration dossier for enterprises?
Based on Clause 1, Article 44 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, which stipulates trực tiếp bóng đá hôm nay deadline for submission of tax declaration dossiers as follows:
Deadline for submission of tax declaration dossiers
1. trực tiếp bóng đá hôm nay deadline for submission of tax declaration dossiers for taxes declared monthly or quarterly is prescribed as follows:
a) No later than trực tiếp bóng đá hôm nay 20th of trực tiếp bóng đá hôm nay month following trực tiếp bóng đá hôm nay month in which trực tiếp bóng đá hôm nay tax obligation arises for monthly declarations and submissions;
b) No later than trực tiếp bóng đá hôm nay last day of trực tiếp bóng đá hôm nay first month of trực tiếp bóng đá hôm nay quarter following trực tiếp bóng đá hôm nay quarter in which trực tiếp bóng đá hôm nay tax obligation arises for quarterly declarations and submissions.
Thus, trực tiếp bóng đá hôm nay deadline for submission of trực tiếp bóng đá hôm nay November tax declaration dossier for enterprises this year is December 20, 2024.
What is trực tiếp bóng đá hôm nay deadline for submission of trực tiếp bóng đá hôm nay November 2024 tax declaration dossier for enterprises in Vietnam?(Internet Image)
What should enterprises do when they want to extend trực tiếp bóng đá hôm nay submission of deadline for trực tiếp bóng đá hôm nay November tax declaration dossier in Vietnam?
Based on Article 46 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, it is stipulated:
Extension of tax declaration dossier submission
1. Taxpayers unable to submit tax declaration dossiers on time due to natural disasters, calamities, pandemics, fires, or unexpected accidents shall be granted an extension by trực tiếp bóng đá hôm nay head of trực tiếp bóng đá hôm nay directly managing tax authority.
2. trực tiếp bóng đá hôm nay extension period shall not exceed 30 days for monthly, quarterly, annual, or each occurrence tax declarations; 60 days for submission of settlement tax declaration dossiers from trực tiếp bóng đá hôm nay expiration date for submission of tax declaration dossiers.
3. Taxpayers must submit a written request for extension to trực tiếp bóng đá hôm nay tax authority before trực tiếp bóng đá hôm nay deadline for submission of tax declaration dossiers, clearly stating trực tiếp bóng đá hôm nay reasons for trực tiếp bóng đá hôm nay extension which must be certified by trực tiếp bóng đá hôm nay People’s Committee or Police of trực tiếp bóng đá hôm nay commune, ward, or commune-level town where trực tiếp bóng đá hôm nay extension case arises as stipulated in Clause 1 of this Article.
4. Within 03 working days from trực tiếp bóng đá hôm nay date of receipt of trực tiếp bóng đá hôm nay written request for extension of trực tiếp bóng đá hôm nay tax declaration dossier submission, trực tiếp bóng đá hôm nay tax authority must respond in writing to trực tiếp bóng đá hôm nay taxpayer on trực tiếp bóng đá hôm nay acceptance or rejection of trực tiếp bóng đá hôm nay extension.
Thus, enterprises wishing to extend trực tiếp bóng đá hôm nay November tax declaration dossier submission period must first prove they fall under trực tiếp bóng đá hôm nay cases stipulated in Clause 1 of this Article.
Then, they must send a written request for extension to trực tiếp bóng đá hôm nay tax authority before trực tiếp bóng đá hôm nay expiration of trực tiếp bóng đá hôm nay tax declaration dossier submission deadline,
Note: trực tiếp bóng đá hôm nay request must clearly state trực tiếp bóng đá hôm nay reason for trực tiếp bóng đá hôm nay extension and be certified by trực tiếp bóng đá hôm nay People’s Committee or Police of trực tiếp bóng đá hôm nay commune, ward, commune-level town.
What does trực tiếp bóng đá hôm nay tax declaration dossier includefor November when enterprises convert trực tiếp bóng đá hôm nay type of business in Vietnam?
According to Article 43 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, it is stipulated:
tax declaration dossier
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4. trực tiếp bóng đá hôm nay tax declaration dossier for taxes declared and submitted for each occurrence of tax liability includes:
a) Tax declaration form;
b) Invoices, contracts, and other related documents according to legal regulations.
5. For export and import goods, trực tiếp bóng đá hôm nay customs dossier as prescribed by trực tiếp bóng đá hôm nay Customs Law shall be used as trực tiếp bóng đá hôm nay tax declaration dossier.
6. trực tiếp bóng đá hôm nay tax declaration dossier for cases of cessation of activities, contract termination, conversion of enterprise type, or reorganization of enterprises includes:
a) Finalization tax declaration form;
b) Financial statements up to trực tiếp bóng đá hôm nay time of cessation of activities or contract termination, or conversion of enterprise type or reorganization;
c) Other documents related to tax finalization.
7. Country-by-country profit report in case trực tiếp bóng đá hôm nay taxpayer is trực tiếp bóng đá hôm nay ultimate parent company of a multinational group in Vietnam with cross-border associated transactions and exceeds trực tiếp bóng đá hôm nay prescribed global revenue threshold, or trực tiếp bóng đá hôm nay taxpayer has an ultimate parent company overseas where trực tiếp bóng đá hôm nay parent company is obligated to prepare a country-by-country profit report according to trực tiếp bóng đá hôm nay host country’s regulations.
Thus, trực tiếp bóng đá hôm nay November tax declaration dossier for enterprises when converting trực tiếp bóng đá hôm nay type of business includes:
- Finalization tax declaration form;
- Financial statements up to trực tiếp bóng đá hôm nay time of conversion of trực tiếp bóng đá hôm nay enterprise type;
- Other documents related to tax finalization.
Do enterprises have to pay late payment interest if they submit additional tax declaration dossiers that reduce reimbursed tax amounts in Vietnam?
According to Article 59 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, it is stipulated:
Handling Late Tax Payment
1. Cases that must pay late payment interests include:
a) Taxpayers pay taxes later than trực tiếp bóng đá hôm nay prescribed deadline, extension deadline, notice deadline by tax authorities, tax determination decision deadline, or handling decision by tax authorities;
b) Taxpayers who supplement tax declaration dossiers that increase trực tiếp bóng đá hôm nay tax payable, or tax authorities and competent state agencies inspect or audit and discover under-declaration of taxes resulting in more tax payable must pay late interest on trực tiếp bóng đá hôm nay increased tax amount from trực tiếp bóng đá hôm nay day following trực tiếp bóng đá hôm nay last date of trực tiếp bóng đá hôm nay tax period with mistakes or from trực tiếp bóng đá hôm nay deadline for submission initial customs declaration;
c) Taxpayers submit additional tax declaration dossiers that reduce trực tiếp bóng đá hôm nay reimbursed tax or tax authorities and competent state agencies inspect*, and audit and discover that trực tiếp bóng đá hôm nay reimbursed tax is less than trực tiếp bóng đá hôm nay reimbursed amount, they must pay late interest on trực tiếp bóng đá hôm nay refunded tax amount to be reclaimed from trực tiếp bóng đá hôm nay day of receipt of trực tiếp bóng đá hôm nay refund from trực tiếp bóng đá hôm nay state budget;*
d) Cases of installment payment of tax debt as prescribed in Clause 5 of Article 124 of this Law;
đ) Cases not administratively penalized for tax management violations due to trực tiếp bóng đá hôm nay lapse of penalty but being collected additional tax amounts under Clause 3 of Article 137 of this Law;
e) Cases not administratively penalized for tax management violations for acts prescribed in Clauses 3 and 4 of Article 142 of this Law;
g) Agencies or organizations authorized by tax authorities to collect taxes delay transferring tax amounts, late interest, fines of taxpayers to trực tiếp bóng đá hôm nay state budget must pay late interest on trực tiếp bóng đá hôm nay delayed transfer amount as prescribed.
Thus, enterprises that submit additional tax declaration dossiers reducing trực tiếp bóng đá hôm nay reimbursed tax amount fall under trực tiếp bóng đá hôm nay cases required to pay late payment interest.
