What is the latest deadline for submitting trực tiếp bóng đá hôm nay declaration dossiers for household businesses paying fixed trực tiếp bóng đá hôm nay in Vietnam?
What is the latest deadline for submitting trực tiếp bóng đá hôm nay declaration dossiers for household businesses paying fixed trực tiếp bóng đá hôm nay in Vietnam?
According to Clause 3, Article 13 ofCircular 40/2021/TT-BTC, the deadline for submitting trực tiếp bóng đá hôm nay declaration dossiers for individuals doing business and paying fixed trực tiếp bóng đá hôm nay is specifically as follows:
[1] The latest deadline for submitting the trực tiếp bóng đá hôm nay declaration dossier by individuals in business paying fixed trực tiếp bóng đá hôm nay is December 15 of the year preceding the trực tiếp bóng đá hôm nay assessment year.
[2] In cases where individuals are newly entering business, convert to declaration methods, or change business lines, or expand business scale within the year, the latest deadline for submitting trực tiếp bóng đá hôm nay declaration dossiers is the 10th day from the starting business date, or changing the trực tiếp bóng đá hôm nay computation method, or changing the business line, or changing business scale.
[3] The deadline for submitting trực tiếp bóng đá hôm nay declaration dossiers for individuals in business who use invoices issued by the trực tiếp bóng đá hôm nay authorities and for retail on an incidence basis is the 10th day from the day revenue arises requiring the use of invoices.
Thus,according to the above regulations, the deadline for submitting trực tiếp bóng đá hôm nay declaration dossiers for household businesses paying fixed trực tiếp bóng đá hôm nay at the latest is December 15 of the year preceding the trực tiếp bóng đá hôm nay assessment year.
What is the latest deadline for submitting trực tiếp bóng đá hôm nay declaration dossiers for household businesses paying fixed trực tiếp bóng đá hôm nay in Vietnam?(Image from the Internet)
What is a household business paying fixed trực tiếp bóng đá hôm nay in Vietnam?
Individual businesses paying fixed trực tiếp bóng đá hôm nay are stipulated in Clause 8, Article 3 ofCircular 40/2021/TT-BTCas follows:
Interpretation of Terms
In addition to the terms explained in the trực tiếp bóng đá hôm nay Management Law, trực tiếp bóng đá hôm nay laws, and related decrees, several other terms in this Circular shall be understood as follows:
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7. “Presumptive method” is a trực tiếp bóng đá hôm nay computation method based on a ratio on presumed revenue determined by the trực tiếp bóng đá hôm nay authority to compute the presumptive trực tiếp bóng đá hôm nay level as stipulated in Article 51 of the trực tiếp bóng đá hôm nay Management Law.
8. “household business, individual business paying fixed trực tiếp bóng đá hôm nay” refers to household businesses, individuals who do not implement or fully implement accounting, invoices, documents policies, except for household businesses, individuals subjected to taxation by declaration method and individuals subjected to taxation on an incident basis.
9. “Presumptive trực tiếp bóng đá hôm nay level” is the trực tiếp bóng đá hôm nay and other payments required to be paid to the state budget by household businesses, individuals paying fixed trực tiếp bóng đá hôm nay as determined by the trực tiếp bóng đá hôm nay authority according to the guidelines in Article 51 of the trực tiếp bóng đá hôm nay Management Law.
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The presumptive method is a trực tiếp bóng đá hôm nay calculation method based on a ratio on presumed revenue as determined by the trực tiếp bóng đá hôm nay authority to compute the presumptive trực tiếp bóng đá hôm nay level.
According to the above regulations, household businesses paying fixed trực tiếp bóng đá hôm nay are those that do not implement or fully implement accounting, invoices, documents policies.
*Note:Except for household businesses, individuals subjected to taxation by declaration method and individuals subjected to taxation on an incident basis.
Does a household business paying fixed trực tiếp bóng đá hôm nay need to present individual invoices to the trực tiếp bóng đá hôm nay authority in Vietnam?
The use of individual invoices by individual businesses is regulated in Clause 2, Article 7 ofCircular 40/2021/TT-BTCas follows:
trực tiếp bóng đá hôm nay computation methods for household businesses and individuals paying fixed trực tiếp bóng đá hôm nay
1. The presumptive method is applied to household businesses, individuals not subjected to taxation by declaration method and not subjected to taxation on an incident basis as guided in Article 5, Article 6 of this Circular.
2. household businesses, individuals paying fixed trực tiếp bóng đá hôm nay (Presumptive households) are not required to implement accounting policies. Presumptive households using individual invoices must store and present to the trực tiếp bóng đá hôm nay authority the invoices, documents, contracts, and dossiers proving lawful goods and services when applying for issuance and retail invoices on an incident basis. In particular, presumptive households conducting business at border markets, border-gate markets, and markets in border-gate economic zones within Vietnam's territory must implement the storage of invoices, documents, contracts, dossiers proving lawful goods and present them when requested by competent state management agencies.
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Thus,according to the regulation, household businesses paying fixed trực tiếp bóng đá hôm nay, when using individual invoices, must store and present to the trực tiếp bóng đá hôm nay authorities the invoices, documents, contracts, and dossiers proving lawful goods and services when applying for issuance and retail invoices on an incidence basis.
Specifically, household businesses conducting business at border markets, border-gate markets, and markets within border-gate economic zones in Vietnam's territory must implement the storage of invoices, documents, contracts, and dossiers proving lawful goods and present them when requested by competent state management agencies.
