What is trực tiếp bóng đá k+ deadline for trực tiếp bóng đá k+ first taxpayer registration of a Vietnamese resident when a personal income tax obligation arises?
What is trực tiếp bóng đá k+ deadline for trực tiếp bóng đá k+ first taxpayer registration of a Vietnamese resident when a personal income tax obligation arises?
Based on Article 33 of trực tiếp bóng đá k+Law on Tax Administration 2019, trực tiếp bóng đá k+ deadline for trực tiếp bóng đá k+ first taxpayer registration is as follows:
Deadline for trực tiếp bóng đá k+ first taxpayer registration
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2. For taxpayers registering directly with tax authorities, trực tiếp bóng đá k+ deadline for taxpayer registration is 10 working days from trực tiếp bóng đá k+ following dates:
a) Issuance of trực tiếp bóng đá k+ business registration certificate, establishment and operation license, investment registration certificate, or establishment decision;
b) Commencement of business activities for organizations not required to register a business or business households and business individuals required to register but not yet issued a business registration certificate;
c) Incurrence of trực tiếp bóng đá k+ responsibility to withhold and pay taxes on behalf of others or a contractual obligation to do so;
d) Signing of a contract for trực tiếp bóng đá k+ engagement by foreign contractors and subcontractors who declare and pay taxes directly with tax authorities or signing of a petroleum contract;
dd) Incurrence of a personal income tax obligation;
e) Incurrence of a tax refund request;
g) Incurrence of other obligations to trực tiếp bóng đá k+ state budget.
3. Organizations and individuals paying income are responsible for registering taxpayers on behalf of income recipients no later than 10 working days from trực tiếp bóng đá k+ date of incurrence of a tax obligation in case trực tiếp bóng đá k+ individual does not yet have a tax identification number; registering taxpayers on behalf of dependents of trực tiếp bóng đá k+ taxpayer no later than 10 working days from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ taxpayer registers for family deductions as per trực tiếp bóng đá k+ law in case trực tiếp bóng đá k+ dependents do not yet have a tax identification number.
Thus, trực tiếp bóng đá k+ deadline for trực tiếp bóng đá k+ first taxpayer registration of a Vietnamese resident when a personal income tax obligation arises is 10 days.
What is trực tiếp bóng đá k+ deadline for trực tiếp bóng đá k+ first taxpayer registration of a Vietnamese resident for personal income tax? (Image from Internet)
How to calculatethe tax period for personal income tax for Vietnamese residents?
Based on Article 7 of trực tiếp bóng đá k+Law on Personal Income Tax 2007(amended by Clause 3, Article 1 of trực tiếp bóng đá k+Law on Amendments to trực tiếp bóng đá k+ Personal Income Tax 2012), trực tiếp bóng đá k+ regulations are as follows:
Tax period
- trực tiếp bóng đá k+ tax period for Vietnamese residents is regulated as follows:
a) trực tiếp bóng đá k+ annual tax period applies to income from business activities and wages or salaries;
b) trực tiếp bóng đá k+ tax period for each instance of income generation applies to income from capital investment; capital transfer, except for securities transfer; real estate transfer; lottery winnings; royalties; franchise income; inheritance; and gifts;
c) trực tiếp bóng đá k+ tax period for each instance of securities transfer or annually for securities transfer income.
- trực tiếp bóng đá k+ tax period for non-Vietnamese residents applies to each instance of income generation for all taxable income.
Thus, trực tiếp bóng đá k+ tax period for personal income tax for Vietnamese residents is calculated annually for income from business activities and wages or salaries.
trực tiếp bóng đá k+ tax period for personal income tax for Vietnamese residents is calculated for each instance of income generation for income from capital investment; capital transfer, except securities transfer; real estate transfer; lottery winnings; royalties; franchise income; inheritance; and gifts.
Where is trực tiếp bóng đá k+ place to submit trực tiếp bóng đá k+ first taxpayer registration dossier in Vietnam?
Based on Article 32 of trực tiếp bóng đá k+Law on Tax Administration 2019, trực tiếp bóng đá k+ place to submit trực tiếp bóng đá k+ first taxpayer registration dossier is as follows:
- Taxpayers registering along with enterprise registration, cooperative registration, or business registration shall submit trực tiếp bóng đá k+ taxpayer registration dossier at trực tiếp bóng đá k+ place of submitting trực tiếp bóng đá k+ enterprise, cooperative, or business registration dossier as per trực tiếp bóng đá k+ law.
- Taxpayers registering directly with tax authorities shall submit trực tiếp bóng đá k+ taxpayer registration dossier as follows:
+ Organizations, business households, and business individuals shall submit trực tiếp bóng đá k+ taxpayer registration dossier at trực tiếp bóng đá k+ tax office where trực tiếp bóng đá k+ organization, business household, or individual is headquartered;
+ Organizations, individuals responsible for tax withholding and payment shall submit trực tiếp bóng đá k+ taxpayer registration dossier at trực tiếp bóng đá k+ tax office directly managing trực tiếp bóng đá k+ organization or individual;
+ Non-business households and individuals shall submit trực tiếp bóng đá k+ taxpayer registration dossier at trực tiếp bóng đá k+ tax office where taxable income arises, trực tiếp bóng đá k+ place of permanent residence registration, trực tiếp bóng đá k+ place of temporary residence registration, or trực tiếp bóng đá k+ place of incurrence of budget obligations.
- Individuals authorizing organizations or individuals paying income to register taxpayers on their behalf and for their dependents shall submit trực tiếp bóng đá k+ taxpayer registration dossier through trực tiếp bóng đá k+ paying organization or individual. trực tiếp bóng đá k+ organization or individual paying income is responsible for compiling and submitting trực tiếp bóng đá k+ taxpayer registration dossier on behalf of trực tiếp bóng đá k+ individuals to trực tiếp bóng đá k+ tax office directly managing trực tiếp bóng đá k+ paying organization or individual.
