What is đá bóng trực tiếp List of entities required to submit presumptive tax declarations in Vietnam before December 15, 2024?

What is đá bóng trực tiếp List of entitiesrequired to submit presumptive tax declarations in Vietnam before December 15, 2024?

Based on Clause 2, Article 44 of đá bóng trực tiếp2019 Law on Tax Administrationwhich stipulates đá bóng trực tiếp deadline for submitting tax declaration dossiers as follows:

Deadline for submitting tax declaration dossiers

.....

2. đá bóng trực tiếp deadline for submitting tax declaration dossiers for taxes calculated annually is as follows:

a) No later than đá bóng trực tiếp last day of đá bóng trực tiếp 3rd month from đá bóng trực tiếp end of đá bóng trực tiếp calendar year or fiscal year for annual tax settlement dossiers; no later than đá bóng trực tiếp last day of đá bóng trực tiếp first month of đá bóng trực tiếp calendar year or fiscal year for annual tax declaration dossier filings;

b) No later than đá bóng trực tiếp last day of đá bóng trực tiếp 4th month from đá bóng trực tiếp end of đá bóng trực tiếp calendar year for personal income tax settlement returns of individuals directly settling taxes;

c)No later than December 15 of đá bóng trực tiếp immediately preceding year for households and individuals conducting business paying taxes by estimated method;in case of new household businesses or individuals, đá bóng trực tiếp deadline for filing presumptive tax declarations is no later than 10 days from đá bóng trực tiếp commencement of business.

...

According to Clause 8, Article 3 ofCircular 40/2021/TT-BTC, specific regulations on paying presumptive tax are as follows:

Terminology Explanation

...

8. “household businesses and individual businesses paying presumptive tax” are those who do not perform or do not fully perform accounting, invoice, and document policies, except for those who pay tax by đá bóng trực tiếp declaration method and individuals paying tax per occurrence.

...

Thus, according to đá bóng trực tiếp above regulations, đá bóng trực tiếp list of subjects required to submit presumptive tax declarations before December 15, 2024 includes:

- household businesses

- Individual businesses

Note:

In đá bóng trực tiếp case of new household businesses or individuals, đá bóng trực tiếp deadline for filing presumptive tax declarations isno later than 10 days from đá bóng trực tiếp start of business.

What is đá bóng trực tiếp List of entities required to submit presumptive tax declarations in Vietnam before December 15, 2024?(image from đá bóng trực tiếp Internet)

Vietnam: What does đá bóng trực tiếp presumptive tax declaration include?

Based on Clause 2, Article 13 ofCircular 40/2021/TT-BTC, đá bóng trực tiếp specific regulations on tax declaration dossiers are as follows:

tax declaration dossier Dossier

[1]From November 20 to December 5 each year, đá bóng trực tiếp tax authority distributes đá bóng trực tiếp next year's Tax Declaration Form to all estimated households.

[2]According to đá bóng trực tiếp regulations at point 8.1 Appendix I - List of tax declaration dossier dossiers issued together withDecree No. 126/2020/ND-CP, đá bóng trực tiếp tax declaration dossier dossier for household businesses and individual businesses is đá bóng trực tiếp Tax Declaration Form for businesses according to form No. 01/CNKD issued with this Circular.

[3]In case đá bóng trực tiếp household businesses use invoices issued by đá bóng trực tiếp tax authority for retail per occurrence, when reporting tax on revenue from such invoices, đá bóng trực tiếp household declares tax per occurrence and uses đá bóng trực tiếp Tax Declaration Form for household businesses, individuals according to form No. 01/CNKD issued with this Circular while presenting, attaching to đá bóng trực tiếp tax declaration dossier dossier đá bóng trực tiếp following documents:

- Copy of đá bóng trực tiếp economic contract for đá bóng trực tiếp supply of goods and services in đá bóng trực tiếp same industry as đá bóng trực tiếp household's business activity;

- Copy of đá bóng trực tiếp acceptance report, contract liquidation;

- Copy of documents proving đá bóng trực tiếp origin of goods and services such as: List of purchasing agricultural products if they are domestic agricultural goods; List of purchased, exchanged goods of border residents if they are imported by border residents; Seller's invoice for imported goods purchased from domestic business entities; relevant documents to substantiate if it is goods produced and provided by individuals themselves;...

Note:

đá bóng trực tiếp tax authority has đá bóng trực tiếp right to request đá bóng trực tiếp presentation of đá bóng trực tiếp original for comparison, verification of đá bóng trực tiếp accuracy of đá bóng trực tiếp copy against đá bóng trực tiếp original.

- Form No. 01/CNKD... Tải về

What is đá bóng trực tiếp tax calculation method for household businesses and individual businessespaying presumptive tax in Vietnam?

Based on Article 7 ofCircular 40/2021/TT-BTC, amended by Clause 1, Article 1 ofCircular 100/2021/TT-BTC, specific regulations on tax calculation methods for household businesses and individual businesses paying presumptive tax are as follows:

[1]đá bóng trực tiếp estimated method is applied to household businesses and individual businesses not belonging to cases paying tax by đá bóng trực tiếp declaration method and not belonging to cases paying tax per occurrence as guided in Article 5Circular 40/2021/TT-BTC, Article 6Circular 40/2021/TT-BTC.

[2]household businesses and individual businesses paying presumptive tax (Estimated Households) are not required to perform accounting policies. Estimated Households using single invoices must store and present to đá bóng trực tiếp tax authority invoices, documents, contracts, dossiers proving legitimate goods and services when requesting issuance of retail invoices per occurrence. Particularly for Estimated Households doing business at border markets, border-gate markets, and markets in border economic zones in Vietnam, they must keep invoices, documents, contracts, dossiers proving legitimate goods and present them when requested by competent state management agencies.

[3]Estimated Households notified by đá bóng trực tiếp tax authority about đá bóng trực tiếp annual fixed tax amount must pay tax according to đá bóng trực tiếp notification. In case đá bóng trực tiếp Estimated Households notified of đá bóng trực tiếp tax amount from đá bóng trực tiếp beginning of đá bóng trực tiếp year stop or temporarily cease business within đá bóng trực tiếp year, đá bóng trực tiếp tax authority will adjust đá bóng trực tiếp payable tax amount according to đá bóng trực tiếp guidance at points b.4, b.5, Clause 4, Article 13Circular 40/2021/TT-BTC. In case new Estimated Households start business during đá bóng trực tiếp year (less than 12 months of business in đá bóng trực tiếp calendar year), if they have a business revenue over 100 million VND, they are required to pay VAT and PIT; or they do not need to pay VAT or PIT if đá bóng trực tiếp annual revenue is 100 million VND or less.

[4]Estimated Households declare annual taxes as stipulated in point c, Clause 2, Article 44 of đá bóng trực tiếp2019 Law on Tax Administration, and pay taxes according to đá bóng trực tiếp deadlines stated in đá bóng trực tiếp tax authority's payment notification according to Clause 2, Article 55 of đá bóng trực tiếp2019 Law on Tax Administration. If đá bóng trực tiếp Estimated Households use invoices issued by đá bóng trực tiếp tax authority on a per number basis, they must declare and pay taxes separately for đá bóng trực tiếp revenue generated from those invoices per occurrence.