What is the notice template of non-adjustment of vtv2 trực tiếp bóng đá hôm nay - Template No. 01/TBKDC-CNKD in Vietnam?

What is the notice template ofnon-adjustment of vtv2 trực tiếp bóng đá hôm nay- Template No. 01/TBKDC-CNKD in Vietnam?

The notice template of non-adjustment of vtv2 trực tiếp bóng đá hôm nay - Template No. 01/TBKDC-CNKD applicable to household andindividual businesses paying fixed taxesis Template No. 01/TBKDC-CNKD, issued in conjunction withCircular 40/2021/TT-BTCas follows:

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What is the definition of fixed vtv2 trực tiếp bóng đá hôm nay payment in Vietnam?

Under Article 3 ofCircular 40/2021/TT-BTC:

Definitions

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7. “fixed vtv2 trực tiếp bóng đá hôm nay payment” means payment of a fixed amount of proportional vtv2 trực tiếp bóng đá hôm nay on a fixed amount of revenue determined by the vtv2 trực tiếp bóng đá hôm nay authority as prescribed by Article 51 of the Law on vtv2 trực tiếp bóng đá hôm nay Administration.

8. “household businesses and individual businesses paying fixed vtv2 trực tiếp bóng đá hôm nay” are household businesses and individual businesses that fail to comply with or fully comply with regulations on accounting, invoices and documents, except household businesses and individual businesses paying vtv2 trực tiếp bóng đá hôm nay under periodic or separate declarations.

9. “fixed vtv2 trực tiếp bóng đá hôm nay” means a fixed amount of vtv2 trực tiếp bóng đá hôm nay and other amounts payable to state budgetby household businesses and individual businesses that have to pay fixed vtv2 trực tiếp bóng đá hôm nay determined by vtv2 trực tiếp bóng đá hôm nay authorities as prescribed in Article 51 of the Law on vtv2 trực tiếp bóng đá hôm nay Administration.

According to this regulation, the fixedtax payment is understood as the method of calculating VAT andPIT by the proportional tax on a fixed amount of revenue determined by the tax authority tocalculate the vtv2 trực tiếp bóng đá hôm nay.

Thus, fixed vtv2 trực tiếp bóng đá hôm nay payment canbe understood as household orindividual businesses paying VAT and PIT by theproportional vtv2 trực tiếp bóng đá hôm nay on a fixed amount of revenue determined by the vtv2 trực tiếp bóng đá hôm nay authority.

Household businesses and individual businesses paying fixed taxare household businesses and individual businesses that fail to comply with or fully comply with regulations on accounting, invoices and documents, except household businesses and individual businesses paying vtv2 trực tiếp bóng đá hôm nay under periodic or separate declarations.

What is the notice template of non-adjustment of vtv2 trực tiếp bóng đá hôm nay - Template No. 01/TBKDC-CNKD in Vietnam? (Image from the Internet)

Are household businesses and individual businesses paying fixed taxes in Vietnam required todo accounting?

Under Article 7Circular 40/2021/TT-BTCon the method and basis for calculating vtv2 trực tiếp bóng đá hôm nay by household businesses and individual businesses:

Article 7. Method and basis for calculating vtv2 trực tiếp bóng đá hôm nay by household businesses and individual businesses

1. Fixed vtv2 trực tiếp bóng đá hôm nay shall be paid by household businesses and individual businesses other than those paying vtv2 trực tiếp bóng đá hôm nay under periodic declarations and separate declarations prescribed in Article 5 and Article 6 of this Circular.

2. Household businesses and individual businesses paying fixed vtv2 trực tiếp bóng đá hôm nay (hereinafter referred to as “fixed vtv2 trực tiếp bóng đá hôm nay payers”) are not required to do accounting. Fixed vtv2 trực tiếp bóng đá hôm nay payers shall retain and present to vtv2 trực tiếp bóng đá hôm nay authorities the invoices, contracts, documents proving the legality of their goods and services when applying for issuance or sale of separate invoices. Fixed vtv2 trực tiếp bóng đá hôm nay payers having business operation at bordering markets, checkpoint markets, markets within border-gate economic zones in Vietnam shall retain invoices, contracts, documents proving the legality of their goods and present them at the request of competent authorities.

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Thus, household businesses and individual businesses paying fixed vtv2 trực tiếp bóng đá hôm nay (hereinafter referred to as “fixed vtv2 trực tiếp bóng đá hôm nay payers”) are not required to do accounting.

What is the determination of fixed vtv2 trực tiếp bóng đá hôm nay payablein Vietnam?

The vtv2 trực tiếp bóng đá hôm nay is regulated by Article 51 of thevtv2 trực tiếp bóng đá hôm nay Administration Law 2019as follows:

vtv2 trực tiếp bóng đá hôm nay by household businesses and individual businesses

1. Tax authorities shall determine the vtv2 trực tiếp bóng đá hôm nay by household businesses and individual businesses who fail to comply with or fully comply with regulations on accounting, invoices and documents, except for the cases in Clause 5 of this Article.

2. vtv2 trực tiếp bóng đá hôm nay authority shall impose fixed vtv2 trực tiếp bóng đá hôm nay according to declarations of household businesses and individual businesses, the database of vtv2 trực tiếp bóng đá hôm nay authorities, and comments of vtv2 trực tiếp bóng đá hôm nay Advisory Council of the commune.

3. Fixed vtv2 trực tiếp bóng đá hôm nay shall be imposed by calendar year (or by month for seasonal business). Fixed vtv2 trực tiếp bóng đá hôm nay shall be published in the commune. The taxpayers shall inform the vtv2 trực tiếp bóng đá hôm nay authority when changing their business lines or scale, suspend or shut down the business in order to adjust the fixed vtv2 trực tiếp bóng đá hôm nay.

4. The Minister of Finance shall specify the bases and procedures for determination of vtv2 trực tiếp bóng đá hôm nay by household businesses and individual businesses.

5. Household businesses and individual businesses whose revenues and employees reach the upper limit for extra-small enterprises prescribed by regulations of law on small and medium enterprises shall do accounting and declare vtv2 trực tiếp bóng đá hôm nay.

The fixed vtv2 trực tiếp bóng đá hôm nay shall be imposed by calendar year (or by month for seasonal business).