What is xem bóng đá trực tiếp vtv2 Tax report submission schedule in Vietnam for February 2025? What is xem bóng đá trực tiếp vtv2 penalty for late submission of tax returns?
What is xem bóng đá trực tiếp vtv2 Tax report submission schedule in Vietnamfor February 2025?
Below is a detailed summary of xem bóng đá trực tiếp vtv2 tax reporting schedule for February 2025 that enterprises need to keep in mind for compliance:
| Deadline | Type of Tax, Labor, Insurance Report | Legal Basis |
| February 3 (As January 30 is xem bóng đá trực tiếp vtv2 Second day of Lunar New Year, it is moved to xem bóng đá trực tiếp vtv2 first working day after xem bóng đá trực tiếp vtv2 holiday, i.e., February 3) |
Submission of business license fee for 2025 | Clause 1 Article 10Decree 126/2020/ND-CP Clause 1 Article 1Decree 91/2022/ND-CP |
| February 3 (As January 30 is xem bóng đá trực tiếp vtv2 Second day of Lunar New Year, it is moved to xem bóng đá trực tiếp vtv2 first working day after xem bóng đá trực tiếp vtv2 holiday, i.e., February 3) |
Advance corporate income tax payment for Q4/2024 | Clause 1 Article 55Law on Tax Administration 2019 Clause 1 Article 1Decree 91/2022/ND-CP |
| February 3 (As January 30 is xem bóng đá trực tiếp vtv2 Second day of Lunar New Year, it is moved to xem bóng đá trực tiếp vtv2 first working day after xem bóng đá trực tiếp vtv2 holiday, i.e., February 3) |
VAT declaration for Q4/2024 | Clause 1 Article 44Law on Tax Administration 2019 Clause 1 Article 1Decree 91/2022/ND-CP |
| February 3 (As January 30 is xem bóng đá trực tiếp vtv2 Second day of Lunar New Year, it is moved to xem bóng đá trực tiếp vtv2 first working day after xem bóng đá trực tiếp vtv2 holiday, i.e., February 3) |
PIT declaration for Q4/2024 | Clause 1 Article 44Law on Tax Administration 2019 Clause 1 Article 1Decree 91/2022/ND-CP |
| February 3 | Report on labor fluctuation for January 2025 | Clause 2 Article 16Circular 28/2015/TT-BLDTBXH Clause 3 Article 20Circular 28/2015/TT-BLDTBXH |
| February 20 | VAT declaration for January 2025 | Clause 1 Article 44Law on Tax Administration 2019 |
| February 20 | PIT declaration for January 2025 | Clause 1 Article 44Law on Tax Administration 2019 |
| February 28 | Contributions to social insurance, health insurance, unemployment insurance, and trade union fees for February | Article 7, Article 16, Article 19Decision 595/QD-BHXH 2017 Clause 5 Article 2Decision 490/QD-BHXH 2023 Clause 2 Article 6 Decree 191/2013/ND-CP |
What is xem bóng đá trực tiếp vtv2 Tax report submission schedule in Vietnam for February 2025?What is xem bóng đá trực tiếp vtv2 penalty for late submission of tax returns? (Image from Internet)
What is xem bóng đá trực tiếp vtv2 penalty for late submission of tax returns in Vietnam?
According to Article 13Decree 125/2020/ND-CP, regulations on penalties for late submission of tax returns are as follows:
- Warning is issued for late submission of tax returns from 1 day to 5 days with mitigating circumstances.
- A fine from 2,000,000 VND to 5,000,000 VND for late submission from 1 day to 30 days, except as specified in Clause 1 of this Article.
- A fine from 5,000,000 VND to 8,000,000 VND for late submission from 31 days to 60 days.
- A fine from 8,000,000 VND to 15,000,000 VND for any of xem bóng đá trực tiếp vtv2 following acts:
+ Late submission from 61 days to 90 days;
+ Late submission from 91 days or more but no payable tax arises;
+ Non-submission of tax returns but no payable tax arises;
+ Non-submission of appendices as required by tax management regulations for enterprises with related party transactions, attached to xem bóng đá trực tiếp vtv2 corporate income tax finalization dossier.
- A fine from 15,000,000 VND to 25,000,000 VND for late submission over 90 days from xem bóng đá trực tiếp vtv2 deadline, with taxable amount incurred, and if xem bóng đá trực tiếp vtv2 taxpayer has fully paid xem bóng đá trực tiếp vtv2 tax amount and late payment interest into xem bóng đá trực tiếp vtv2 state budget before xem bóng đá trực tiếp vtv2 tax authority announces xem bóng đá trực tiếp vtv2 decision to inspect or audit xem bóng đá trực tiếp vtv2 tax or before xem bóng đá trực tiếp vtv2 tax authority makes a memorandum regarding xem bóng đá trực tiếp vtv2 act of late submission as specified in Clause 11 Article 143Law on Tax Administration 2019.
If xem bóng đá trực tiếp vtv2 penalty amount exceeds xem bóng đá trực tiếp vtv2 tax amount on xem bóng đá trực tiếp vtv2 tax return, xem bóng đá trực tiếp vtv2 maximum penalty is equal to xem bóng đá trực tiếp vtv2 tax amount due on xem bóng đá trực tiếp vtv2 return, but not below xem bóng đá trực tiếp vtv2 average of xem bóng đá trực tiếp vtv2 fine bracket stipulated in Clause 4 Article 13Decree 125/2020/ND-CP(xem bóng đá trực tiếp vtv2 average fine level is 11.5 million VND).
Note:xem bóng đá trực tiếp vtv2 fines mentioned above are for organizations. xem bóng đá trực tiếp vtv2 fines for individuals committing xem bóng đá trực tiếp vtv2 same acts are 1/2 of xem bóng đá trực tiếp vtv2 fines for organizations according to Clause 5 Article 5Decree 125/2020/ND-CP.
Whenis an extension for tax return submission granted in Vietnam?
According to Article 46Law on Tax Administration 2019, an extension for tax return submission is granted when xem bóng đá trực tiếp vtv2 taxpayer is unable to submit xem bóng đá trực tiếp vtv2 tax return on time due to natural disasters, catastrophes, epidemics, fires, or unexpected accidents. In such cases, xem bóng đá trực tiếp vtv2 head of xem bóng đá trực tiếp vtv2 directly managing tax authority will grant an extension.
xem bóng đá trực tiếp vtv2 deadline and procedure for extending xem bóng đá trực tiếp vtv2 time for tax return submission are as follows:
- xem bóng đá trực tiếp vtv2 extension period is not more than 30 days for monthly, quarterly, yearly tax returns, or each occurrence of a taxable obligation; 60 days for tax finalization returns from xem bóng đá trực tiếp vtv2 deadline for submission.
- xem bóng đá trực tiếp vtv2 taxpayer must send a written request for extension to xem bóng đá trực tiếp vtv2 tax authority before xem bóng đá trực tiếp vtv2 tax return submission deadline, stating xem bóng đá trực tiếp vtv2 reason for xem bóng đá trực tiếp vtv2 extension and must have confirmation from xem bóng đá trực tiếp vtv2 commune-level People's Committee or commune-level police station of where xem bóng đá trực tiếp vtv2 extendable case occurs.
- Within 3 working days from receiving xem bóng đá trực tiếp vtv2 extension request, xem bóng đá trực tiếp vtv2 tax authority must reply in writing to xem bóng đá trực tiếp vtv2 taxpayer about whether xem bóng đá trực tiếp vtv2 extension of tax return submission is accepted or not.
