What is trực tiếp bóng đá k+ deadline for submitting tax returns for December 2024 in Vietnam?
What is trực tiếp bóng đá k+ deadline for submitting tax returns for December 2024 in Vietnam?
Pursuant to Clause 1, Article 44 of trực tiếp bóng đá k+Law on Tax Administration 2019, trực tiếp bóng đá k+ specific regulation regarding trực tiếp bóng đá k+ time for submitting tax declarations is as follows:
Deadline for Submitting Tax Dossiers
- trực tiếp bóng đá k+ deadline for submitting tax dossiers for taxes declared on a monthly or quarterly basis is stipulated as follows:
a) No later than trực tiếp bóng đá k+ 20th day of trực tiếp bóng đá k+ month following trực tiếp bóng đá k+ month in which trực tiếp bóng đá k+ tax liability arises for cases of monthly declaration and payment;
b) No later than trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ first month of trực tiếp bóng đá k+ subsequent quarter in which trực tiếp bóng đá k+ tax liability arises for cases of quarterly declaration and payment.
- trực tiếp bóng đá k+ deadline for submitting tax dossiers for taxes with an annual tax period is stipulated as follows:
a) No later than trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ third month from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ calendar year or fiscal year for annual tax finalization dossiers; and no later than trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ first month of trực tiếp bóng đá k+ calendar year or fiscal year for annual tax declaration dossiers;
b) No later than trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ fourth month from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ calendar year for personal income tax finalization dossiers for individuals conducting direct tax finalization;
c) No later than December 15 of trực tiếp bóng đá k+ preceding year for tax declaration dossiers for household businesses and individual businesses paying presumptive tax; in cases of new businesses, trực tiếp bóng đá k+ deadline for submitting tax declaration dossiers is no later than 10 days from trực tiếp bóng đá k+ commencement of business.
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Thus, according to trực tiếp bóng đá k+ above regulation, trực tiếp bóng đá k+ exact deadline for submitting trực tiếp bóng đá k+ VAT return for December 2024 is January 20, 2025.
What quarter is December 2024?
A year is divided into 4 quarters as follows:
- Quarter 1: January, February, March
- Quarter 2: April, May, June
- Quarter 3: July, August, September
- Quarter 4: October, November, December
Therefore, December 2024 falls in trực tiếp bóng đá k+ fourth quarter of 2024.
What is trực tiếp bóng đá k+ deadline for submitting tax returns for December 2024 in Vietnam?(Image from Internet)
What are regulations on VAT deferral in Vietnam?
According to Clause 1, Article 4 ofDecree 64/2024/ND-CP, trực tiếp bóng đá k+ specific regulation is as follows:
- For value-added tax (excluding value-added tax on imports)
+ trực tiếp bóng đá k+ deadline for trực tiếp bóng đá k+ payment of payable value-added tax (including tax allocated to different provincial localities where trực tiếp bóng đá k+ taxpayer's headquarters are located, and tax paid on each occasion of occurrence) for tax periods from May to September 2024 (for cases declaring value-added tax monthly) and trực tiếp bóng đá k+ tax periods of trực tiếp bóng đá k+ second quarter of 2024, third quarter of 2024 (for cases declaring value-added tax quarterly) of businesses and organizations specified in Article 3 of this Decree. trực tiếp bóng đá k+ extension period is 05 months for trực tiếp bóng đá k+ value-added tax of May 2024, June 2024, and trực tiếp bóng đá k+ second quarter of 2024; trực tiếp bóng đá k+ extension period is 04 months for trực tiếp bóng đá k+ value-added tax of July 2024; trực tiếp bóng đá k+ extension period is 03 months for trực tiếp bóng đá k+ value-added tax of August 2024; and trực tiếp bóng đá k+ extension period is 02 months for trực tiếp bóng đá k+ value-added tax of September 2024 and trực tiếp bóng đá k+ third quarter of 2024. This extension period is calculated from trực tiếp bóng đá k+ deadline for submitting value-added tax as prescribed by trực tiếp bóng đá k+ law on tax administration.
- Businesses and organizations eligible for trực tiếp bóng đá k+ extension shall still declare and submit monthly and quarterly VAT returns as per current regulations, but are not yet required to pay trực tiếp bóng đá k+ value-added tax payable as declared on their VAT returns. trực tiếp bóng đá k+ extended deadline for VAT is as follows:
+ trực tiếp bóng đá k+ deadline for submitting value-added tax for trực tiếp bóng đá k+ tax period of May 2024 is no later than November 20, 2024.
+ trực tiếp bóng đá k+ deadline for submitting value-added tax for trực tiếp bóng đá k+ tax period of June 2024 is no later than December 20, 2024.
+ trực tiếp bóng đá k+ deadline for submitting value-added tax for trực tiếp bóng đá k+ tax period of July 2024 is no later than December 20, 2024.
+ trực tiếp bóng đá k+ deadline for submitting value-added tax for trực tiếp bóng đá k+ tax period of August 2024 is no later than December 20, 2024.
+ trực tiếp bóng đá k+ deadline for submitting value-added tax for trực tiếp bóng đá k+ tax period of September 2024 is no later than December 20, 2024.
+ trực tiếp bóng đá k+ deadline for submitting value-added tax for trực tiếp bóng đá k+ second quarter of 2024 is no later than December 31, 2024.
+ trực tiếp bóng đá k+ deadline for submitting value-added tax for trực tiếp bóng đá k+ third quarter of 2024 is no later than December 31, 2024.
- In cases where businesses and organizations specified in Article 3 of Decree 64/2024/ND-CP have branches or dependent units that separately declare VAT with trực tiếp bóng đá k+ tax authority directly managing trực tiếp bóng đá k+ branches or dependent units, then these branches or dependent units are also eligible for trực tiếp bóng đá k+ VAT extension.
- In cases where trực tiếp bóng đá k+ branches or dependent units of businesses or organizations specified in Clauses 1, 2, and 3 of Article 3 ofDecree 64/2024/ND-CPdo not engage in business activities within trực tiếp bóng đá k+ economic sectors or fields granted an extension, they shall not be eligible for trực tiếp bóng đá k+ VAT extension.
