What is the deadline for submitting value-added trực tiếp bóng đá việt nam hôm nay return for the trực tiếp bóng đá việt nam hôm nay period of August 2024 in Vietnam?
When shall taxpayers in Vietnamnot eligible to declare VAT monthly?
Based on Clause 1, Article 8 ofDecree 126/2020/ND-CP:
Types of taxes declared monthly, quarterly, annually, on each occasion of trực tiếp bóng đá việt nam hôm nay liability, and final trực tiếp bóng đá việt nam hôm nay settlement
1. Types of taxes and other revenue sources belonging to the state budget managed by the trực tiếp bóng đá việt nam hôm nay authority are to be declared monthly, including:
a) Value-added trực tiếp bóng đá việt nam hôm nay, personal income trực tiếp bóng đá việt nam hôm nay. In case the taxpayer meets the criteria specified in Article 9 of this Decree, they may choose to declare quarterly.
b) Special consumption trực tiếp bóng đá việt nam hôm nay.
c) Environmental protection trực tiếp bóng đá việt nam hôm nay.
d) Resource trực tiếp bóng đá việt nam hôm nay, excluding the resource trực tiếp bóng đá việt nam hôm nay specified in Point e of this Clause.
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Value-added trực tiếp bóng đá việt nam hôm nay is a type of trực tiếp bóng đá việt nam hôm nay that organizations and individuals file monthly. However, if the taxpayer meets the conditions to file quarterly, they may choose either monthly or quarterly filing.
What is the deadline for submitting value-added trực tiếp bóng đá việt nam hôm nay return for the trực tiếp bóng đá việt nam hôm nay period of August 2024 in Vietnam?
According to the provisions of Article 8 ofDecree 126/2020/ND-CPon types of taxes declared monthly, quarterly, annually, on each occasion of trực tiếp bóng đá việt nam hôm nay liability, and final trực tiếp bóng đá việt nam hôm nay settlement:
Types of taxes declared monthly, quarterly, annually, on each occasion of trực tiếp bóng đá việt nam hôm nay liability, and final trực tiếp bóng đá việt nam hôm nay settlement
1. Types of taxes and other revenue sources belonging to the state budget managed by the trực tiếp bóng đá việt nam hôm nay authority are to be declared monthly, including:
a) Value-added trực tiếp bóng đá việt nam hôm nay, personal income trực tiếp bóng đá việt nam hôm nay. In case the taxpayer meets the criteria specified in Article 9 of this Decree, they may choose to declare quarterly.
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According to the provisions of Article 44 of thetrực tiếp bóng đá việt nam hôm nay Administration Law 2019, the deadline for submitting trực tiếp bóng đá việt nam hôm nay returns is stipulated as follows:
Deadline for Submitting trực tiếp bóng đá việt nam hôm nay Returns
1. The deadline for submitting trực tiếp bóng đá việt nam hôm nay returns for taxes declared monthly or quarterly is stipulated as follows:
a) No later than the 20th day of the following month for monthly filing;
b) No later than the last day of the first month of the following quarter for quarterly filing.
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Thus, the deadline for submitting VAT returns for the trực tiếp bóng đá việt nam hôm nay period of August 2024 is September 20, 2024.
What is the deadline for submitting value-added trực tiếp bóng đá việt nam hôm nay return for the trực tiếp bóng đá việt nam hôm nay period of August 2024 in Vietnam? (Image from the Internet)
What are penaltiesfor late submission of trực tiếp bóng đá việt nam hôm nay returns in Vietnam?
Based on the provisions of Article 13 ofDecree 125/2020/ND-CP, the penalty for late submission of trực tiếp bóng đá việt nam hôm nay returns is as follows:
(1)A warning will be issued for submitting trực tiếp bóng đá việt nam hôm nay returns late from 01 to 05 days with mitigating circumstances.
(2)A fine from VND 2,000,000 to VND 5,000,000 will be imposed for submitting trực tiếp bóng đá việt nam hôm nay returns late from 01 to 30 days, except for the case specified in Clause 1, Article 13 ofDecree 125/2020/ND-CP.
(3)A fine from VND 5,000,000 to VND 8,000,000 will be imposed for late submission of trực tiếp bóng đá việt nam hôm nay returns from 31 to 60 days.
(4)A fine from VND 8,000,000 to VND 15,000,000 will be imposed for one of the following acts:
- Submitting trực tiếp bóng đá việt nam hôm nay returns late from 61 to 90 days;
- Submitting trực tiếp bóng đá việt nam hôm nay returns late from 91 days or more but without trực tiếp bóng đá việt nam hôm nay payable;
- Not submitting trực tiếp bóng đá việt nam hôm nay returns but without trực tiếp bóng đá việt nam hôm nay payable;
- Not submitting attachments as prescribed for managing taxes related to associated enterprises along with corporate income trực tiếp bóng đá việt nam hôm nay finalization dossiers.
(5)A fine from VND 15,000,000 to VND 25,000,000 will be imposed for submitting trực tiếp bóng đá việt nam hôm nay returns more than 90 days late from the due date, having trực tiếp bóng đá việt nam hôm nay payable, and the taxpayer has fully paid the trực tiếp bóng đá việt nam hôm nay amount and late payment amount into the state budget before the trực tiếp bóng đá việt nam hôm nay authority announces the trực tiếp bóng đá việt nam hôm nay inspection decision or before the trực tiếp bóng đá việt nam hôm nay authority records the late submission of trực tiếp bóng đá việt nam hôm nay returns as specified in Clause 11, Article 143 of thetrực tiếp bóng đá việt nam hôm nay Administration Law 2019.
Note: The above penalties apply to organizations. The penalty for individuals is half of that for organizations. For taxpayers who are households, the penalty applies as for individuals.
Additionally, based on the provisions of Clause 6, Article 13 ofDecree 125/2020/ND-CP, the remedial measures for late submission of trực tiếp bóng đá việt nam hôm nay returns are as follows:
- Required to pay the late trực tiếp bóng đá việt nam hôm nay amount into the state budget for the acts specified in Clauses 1, 2, 3, 4, and 5, Article 13 ofDecree 125/2020/ND-CPin case of late submission leading to late trực tiếp bóng đá việt nam hôm nay payment;
- Required to submit trực tiếp bóng đá việt nam hôm nay returns and accompanying appendices for the acts specified in Points c and d, Clause 4, Article 13 ofDecree 125/2020/ND-CP.
