What is vtv5 trực tiếp bóng đá hôm nay declaration form for property leasing activities in Vietnam?

Whatisthe tax declaration form for property leasing activities in Vietnam?

vtv5 trực tiếp bóng đá hôm nay declaration form for property leasing activities is Form No. 01/TTS, issued together withCircular 40/2021/TT-BTCas follows:

Download vtv5 trực tiếp bóng đá hôm nay declaration form for property leasing activities.

Whatisthe tax declaration form for property leasing activities in Vietnam? (Image from the Internet)

How to calculatetax for lessors who are individuals in Vietnam?

Based on Clause 1, Article 9 ofCircular 40/2021/TT-BTCamended by Clause 3, Article 1 ofCircular 100/2021/TT-BTC, the regulations are as follows:

- lessors who are individuals include those who generate revenue from leasing properties such as houses, premises, shops, factories, warehouses (excluding lodging services); leasing transportation means, machines, and equipment without operators; and leasing other properties without accompanying services. Lodging services excluded from property leasing activities under this guidance include:

+ Providing short-term lodging for tourists and other transient visitors.+ Providing long-term lodging not in apartment form for students, workers, and similar groups.+ Providing lodging along with food services or entertainment facilities.

- lessors who are individuals declare taxes on each payment cycle occurrence (determined by the start of the lease period of each payment cycle) or annually on a calendar year basis. Individuals can declare taxes for each contract or multiple contracts on one declaration form if the leased properties are within the same tax authority jurisdiction.

- Individuals only leasing property for part of the year with an annual rental income of 100 million VND or less are exempt from VAT and personal income tax (PIT). If the tenant pays for multiple years in advance, the revenue for determining tax liability is prorated annually.

- For individuals receiving advance payments for multiple years, vtv5 trực tiếp bóng đá hôm nay is declared and paid once for the total advance revenue. The lump-sum tax is the aggregate tax of each calendar year according to regulations. If there are changes in the lease terms resulting in changes to the taxable revenue, payment cycles, or lease duration, individuals must adjust and supplement their tax declarations according to the Law on Tax Administration for the relevant taxation period with changes.

Does vtv5 trực tiếp bóng đá hôm nay declaration dossier for lessors who are individuals require a tax declaration form in Vietnam?

Based on Clause 1, Article 14 ofCircular 40/2021/TT-BTC, vtv5 trực tiếp bóng đá hôm nay declaration dossier for lessors who are individuals is as follows:

- vtv5 trực tiếp bóng đá hôm nay declaration dossier for direct tax declaration by lessors who are individuals with vtv5 trực tiếp bóng đá hôm nay authority as specified in sub-point a, point 8.5, Appendix I - List of tax declaration dossiers issued together withDecree 126/2020/ND-CPof the Government of Vietnam. Specifically:

+ Tax declaration form for property leasing activities (applicable to lessors who are individuals directly declaring tax with vtv5 trực tiếp bóng đá hôm nay authority and organizations declaring on behalf of individuals) as per Form No. 01/TTSDownloadissued together withCircular 40/2021/TT-BTC;

+ Annex detailing property lease contracts (applicable to lessors who are individuals directly declaring tax with vtv5 trực tiếp bóng đá hôm nay authority if it is the first tax declaration of the contract or contract annex) per Form No. 01-1/BK-TTSDownloadissued together withCircular 40/2021/TT-BTC;

+ Copy of the property lease contract, contract annex (if it is the first tax declaration of the contract or contract annex);

+ Copy of the Power of Attorney as per legal regulations (in case the individual leasing property authorizes a legal representative to perform tax procedures).

vtv5 trực tiếp bóng đá hôm nay authority has the right to request the original documents for verification of the copy's accuracy against the originals.

Thus,vtv5 trực tiếp bóng đá hôm nay declaration dossier for lessors who are individuals directly must include vtv5 trực tiếp bóng đá hôm nay declaration form for property leasing activities.

What are the procedures for submitting tax declaration dossiers for direct tax declaration by lessors who are individuals in Vietnam?

Based on Clause 1, Article 14 ofCircular 40/2021/TT-BTC, the procedures for submitting tax declaration dossiers for lessors who are individuals are as follows:

* Regarding the place of submitting vtv5 trực tiếp bóng đá hôm nay declaration dossier

The place for submitting vtv5 trực tiếp bóng đá hôm nay declaration dossier for lessors who are individuals, directly declaring tax with vtv5 trực tiếp bóng đá hôm nay authority, as stipulated in Clause 1, Article 45 of theLaw on Tax Administration 2019. Specifically:

+ Individuals with income from leasing property (excluding real estate in Vietnam) submit tax declaration dossiers to vtv5 trực tiếp bóng đá hôm nay Department that directly manages the place of residence.

+ Individuals with income from leasing real estate in Vietnam submit vtv5 trực tiếp bóng đá hôm nay declaration dossier to vtv5 trực tiếp bóng đá hôm nay Department that directly manages the location of the leased real estate.

* Regarding the deadline for submitting vtv5 trực tiếp bóng đá hôm nay declaration dossier

- The deadline for submitting vtv5 trực tiếp bóng đá hôm nay declaration dossier for lessors who are individuals directly declaring tax with vtv5 trực tiếp bóng đá hôm nay authority is specified in point a, Clause 2 and Clause 3, Article 44 of theLaw on Tax Administration 2019. Specifically:

+ The deadline for submitting vtv5 trực tiếp bóng đá hôm nay declaration dossier for individuals declaring tax on each payment cycle occurrence is no later than the 10th day from the start of the lease period for that payment cycle.

+ The deadline for submitting vtv5 trực tiếp bóng đá hôm nay declaration dossier for individuals declaring one-time annual tax is no later than the last day of the first month of the following calendar year.

* Regarding the deadline for tax payment

vtv5 trực tiếp bóng đá hôm nay payment deadline for lessors who are individuals directly declaring tax with vtv5 trực tiếp bóng đá hôm nay authority is as stipulated in Clause 1, Article 55 of theLaw on Tax Administration 2019. Specifically, vtv5 trực tiếp bóng đá hôm nay payment deadline is the last day of vtv5 trực tiếp bóng đá hôm nay declaration dossier submission deadline. In the case of supplementary tax declarations, vtv5 trực tiếp bóng đá hôm nay payment deadline is vtv5 trực tiếp bóng đá hôm nay declaration dossier submission deadline for the taxation period with the error.