What is vtv5 trực tiếp bóng đá hôm nay tax calculation method for individual businesses paying taxes separately in Vietnam?

What is separate tax declaration method in Vietnam?

According to Article 3 ofCircular 40/2021/TT-BTC:

Glossary of Terms

In addition to vtv5 trực tiếp bóng đá hôm nay terms defined in vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration, Tax Laws, and related Decrees, some other terms in this Circular are understood as follows:

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2. "Large-scale business households, individual business" are business households, individual businesses with a scale of revenue, labor that meets vtv5 trực tiếp bóng đá hôm nay highest criteria of a micro-enterprise or higher. To be specific: business households, individual businesses in agriculture, forestry, fisheries, and industry, construction having an average annual number of employees participating in social insurance from 10 people or more, or total revenue of vtv5 trực tiếp bóng đá hôm nay preceding year from 3 billion VND or more; business households, individual businesses in commerce, services having an average annual number of employees participating in social insurance from 10 people or more, or total revenue of vtv5 trực tiếp bóng đá hôm nay preceding year from 10 billion VND or more.

3. "Declaration method" is vtv5 trực tiếp bóng đá hôm nay method of tax declaration and calculation by a fixed percentage on vtv5 trực tiếp bóng đá hôm nay actual revenue arising monthly or quarterly.

4. "Business households, individual businesses pay taxes by vtv5 trực tiếp bóng đá hôm nay declaration method" are large-scale business households, individual businesses; business households, individual businesses that do not meet vtv5 trực tiếp bóng đá hôm nay large-scale but choose to pay taxes by vtv5 trực tiếp bóng đá hôm nay declaration method.

5. "Separate declaration" is vtv5 trực tiếp bóng đá hôm nay method of tax declaration and calculation by a fixed percentage on vtv5 trực tiếp bóng đá hôm nay actual revenue for each arising occurrence.

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vtv5 trực tiếp bóng đá hôm nay separate declaration is understood as vtv5 trực tiếp bóng đá hôm nay method of tax declaration and calculation by a fixed percentage on vtv5 trực tiếp bóng đá hôm nay actual revenue for each arising occurrence.

What is vtv5 trực tiếp bóng đá hôm nay tax calculation method for individual businesses paying taxes separately? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)

What is vtv5 trực tiếp bóng đá hôm nay tax calculation method for individual businesses paying taxes separately in Vietnam?

According to Article 6 ofCircular 40/2021/TT-BTC, vtv5 trực tiếp bóng đá hôm nay tax calculation method for individual businesses paying taxes separately is stipulated as follows:

(1) vtv5 trực tiếp bóng đá hôm nay separate declaration applies to individual businesses that operate irregularly and have no fixed business location.

Irregular business operation is determined based on vtv5 trực tiếp bóng đá hôm nay characteristics of production and business activities in each field, industry, and is self-determined by individuals to choose vtv5 trực tiếp bóng đá hôm nay tax declaration method as guided in this Circular.

A fixed business location is where individuals conduct production and business activities, such as a transaction location, shop, store, workshop, warehouse, terminal, yard, or other similar location.

(2) Individual businesses paying taxes separately include:

- Mobile individual businesses;

- Individuals who are private construction contractors;

- Individuals transferring vtv5 trực tiếp bóng đá hôm nay Vietnam national internet domain name ".vn";

- Individuals with income from digital content products and services if they do not choose to pay taxes using vtv5 trực tiếp bóng đá hôm nay declaration method.

(3) Individual businesses paying taxes separately are not required to implement accounting policies but must retain invoices, receipts, contracts, and documents proving vtv5 trực tiếp bóng đá hôm nay legality of goods and services and present them alongside tax declaration dossiers separately.

(4) Individual businesses paying taxes separately must declare taxes when taxable revenue arises.

Where is vtv5 trực tiếp bóng đá hôm nay place to submit tax declaration dossiers for individual businesses paying taxes separately in Vietnam?

According to Article 12 ofCircular 40/2021/TT-BTC, vtv5 trực tiếp bóng đá hôm nay place to submit tax declaration dossiers for individual businesses paying taxes separately is specified in Clause 1, Article 45 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019. To be specific:

(1) In vtv5 trực tiếp bóng đá hôm nay case of mobile business operations, vtv5 trực tiếp bóng đá hôm nay tax declaration dossier is submitted to vtv5 trực tiếp bóng đá hôm nay Sub-department of Taxation directly managing vtv5 trực tiếp bóng đá hôm nay location where vtv5 trực tiếp bóng đá hôm nay individual conducts business activities.

(2) In vtv5 trực tiếp bóng đá hôm nay case of individuals earning income from digital content products and services, vtv5 trực tiếp bóng đá hôm nay tax declaration dossier is submitted to vtv5 trực tiếp bóng đá hôm nay Sub-department of Taxation directly managing vtv5 trực tiếp bóng đá hôm nay place of residence (permanent or temporary) of vtv5 trực tiếp bóng đá hôm nay individual.

(3) In vtv5 trực tiếp bóng đá hôm nay case of individuals earning income from transferring vtv5 trực tiếp bóng đá hôm nay Vietnam national internet domain name ".vn", vtv5 trực tiếp bóng đá hôm nay tax declaration dossier is submitted to vtv5 trực tiếp bóng đá hôm nay Sub-department of Taxation where vtv5 trực tiếp bóng đá hôm nay individual resides.

In cases where vtv5 trực tiếp bóng đá hôm nay transferring individual is a non-resident, vtv5 trực tiếp bóng đá hôm nay tax declaration dossier is submitted to vtv5 trực tiếp bóng đá hôm nay tax authority directly managing vtv5 trực tiếp bóng đá hôm nay organization managing vtv5 trực tiếp bóng đá hôm nay Vietnam national internet domain name ".vn".

(4) In vtv5 trực tiếp bóng đá hôm nay case of individuals who are private construction contractors, vtv5 trực tiếp bóng đá hôm nay tax declaration dossier is submitted to vtv5 trực tiếp bóng đá hôm nay Sub-department of Taxation directly managing vtv5 trực tiếp bóng đá hôm nay location where vtv5 trực tiếp bóng đá hôm nay individual engages in construction activities.