Thuế tiêu thụ đặc biệt được kết quả bóng đá trực tiếp theo từng lần phát
Whenis excise trực tiếp bóng đá hôm nay declared separately in Vietnam?
Based on point b, clause 4, Article 8 ofDecree 126/2020/ND-CPregulating the types of taxes declared separately of trực tiếp bóng đá hôm nay obligations as follows:
Types of taxes declared monthly, quarterly, annually, for each occurrence of trực tiếp bóng đá hôm nay obligation, and final trực tiếp bóng đá hôm nay settlement
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- Types of taxes and other revenues belonging to the state budget declared separately, including:
a) Value-added trực tiếp bóng đá hôm nay of taxpayers as stipulated in clause 3, Article 7 of this Decree or taxpayers implementing value-added trực tiếp bóng đá hôm nay declaration using the direct method on added value according to the laws on value-added trực tiếp bóng đá hôm nay but have arising trực tiếp bóng đá hôm nay obligations in real estate transfer activities.
b) Excise trực tiếp bóng đá hôm nay of taxpayers engaged in export business who have not yet paid excise trực tiếp bóng đá hôm nay at the production stage and subsequently do not export but sell domestically. Excise trực tiếp bóng đá hôm nay of business establishments purchasing automobiles, aircraft, yachts produced domestically that are not subject to excise trực tiếp bóng đá hôm nay but later convert usage to subjects under excise trực tiếp bóng đá hôm nay.
c) Taxes on exported and imported goods, including: export trực tiếp bóng đá hôm nay, import trực tiếp bóng đá hôm nay, safeguard trực tiếp bóng đá hôm nay, anti-dumping trực tiếp bóng đá hôm nay, countervailing trực tiếp bóng đá hôm nay, excise trực tiếp bóng đá hôm nay, environmental protection trực tiếp bóng đá hôm nay, value-added trực tiếp bóng đá hôm nay. In cases where exported and imported goods do not need to be declared separately, they shall be carried out according to the guidelines of the Ministry of Finance.
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Thus, excise trực tiếp bóng đá hôm nay is declared separately in the following cases:
- Taxpayers engaged in export business who have not yet paid excise trực tiếp bóng đá hôm nay at the production stage and subsequently do not export but sell domestically.
- Excise trực tiếp bóng đá hôm nay of business establishments purchasing automobiles, aircraft, yachts produced domestically that are not subject to excise trực tiếp bóng đá hôm nay but later convert usage to subjects under excise trực tiếp bóng đá hôm nay.
When is excise trực tiếp bóng đá hôm nay declared separately in Vietnam?(Image from internet)
Vietnam: What does the excise trực tiếp bóng đá hôm nay declaration dossier include?
According to the provisions in clause 4, Article 43 of theLaw on trực tiếp bóng đá hôm nay Administration 2019, the trực tiếp bóng đá hôm nay declaration dossier for the type of trực tiếp bóng đá hôm nay declared and paid for each occurrence of trực tiếp bóng đá hôm nay obligation includes:
- trực tiếp bóng đá hôm nay declaration form;
- Invoices, contracts, and other documents related to trực tiếp bóng đá hôm nay obligations as prescribed by law.
In addition, clause 1, Article 7 ofDecree 126/2020/ND-CPalso provides guidance on the trực tiếp bóng đá hôm nay declaration dossier as follows:
- The trực tiếp bóng đá hôm nay declaration dossier includes the trực tiếp bóng đá hôm nay declaration form and supporting documents, materials related to determining the taxpayer’s trực tiếp bóng đá hôm nay obligations with the state budget, prepared and submitted to the trực tiếp bóng đá hôm nay management agency either electronically or in paper form.
- Taxpayers must declare the trực tiếp bóng đá hôm nay declaration form, schedule, and annex (if any) according to the prescribed format of the Minister of Finance and bear legal responsibility for the accuracy, truthfulness, and completeness of the content in the trực tiếp bóng đá hôm nay declaration form, schedule, annex; fully submit the required documents, materials in the trực tiếp bóng đá hôm nay declaration dossier to the trực tiếp bóng đá hôm nay management agency.
- For certain documents in the trực tiếp bóng đá hôm nay declaration dossier not standardized by the Ministry of Finance but are prescribed in related laws, follow the provisions of the relevant laws.
- Taxpayers, based on the trực tiếp bóng đá hôm nay declaration dossier and supplementary declaration dossier, must self-calculate the amount of trực tiếp bóng đá hôm nay payable, additional trực tiếp bóng đá hôm nay payable, late payment interest (if any) and pay it into the state budget as prescribed (except for cases provided in Article 13 ofDecree 126/2020/ND-CP). The trực tiếp bóng đá hôm nay management agency determines trực tiếp bóng đá hôm nay as provided in Articles 50 and 52 of theLaw on trực tiếp bóng đá hôm nay Administration 2019in cases where taxpayers fail to fully or accurately declare trực tiếp bóng đá hôm nay bases, trực tiếp bóng đá hôm nay payable in the trực tiếp bóng đá hôm nay declaration dossier.
- The trực tiếp bóng đá hôm nay management agency, based on the taxpayer’s trực tiếp bóng đá hôm nay declaration dossier, information from competent state agencies, and trực tiếp bóng đá hôm nay management information to calculate the trực tiếp bóng đá hôm nay payable amount and notify the amount to be paid to taxpayers as per provisions in Article 13 ofDecree 126/2020/ND-CP.
Where to submit the excise trực tiếp bóng đá hôm nay declaration dossier in Vietnam?
According to point d, clause 1, Article 11 ofDecree 126/2020/ND-CP, the regulations on the location to submit the excise trực tiếp bóng đá hôm nay declaration dossier are as follows:
Location to submit trực tiếp bóng đá hôm nay declaration dossiers
Taxpayers perform the regulations on the location to submit trực tiếp bóng đá hôm nay declaration dossiers as per clauses 1, 2, and 3, Article 45 of the Law on trực tiếp bóng đá hôm nay Administration and the following regulations:
- Location to submit trực tiếp bóng đá hôm nay declaration dossiers for taxpayers with multiple activities, business across multiple provincial-level jurisdictions as stipulated in points a and b, clause 4, Article 45 of the Law on trực tiếp bóng đá hôm nay Administration is the trực tiếp bóng đá hôm nay agency where business activities occur in provinces, cities other than where the main office is located in the following cases:
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d) Declaring excise trực tiếp bóng đá hôm nay at the place of production, processing of goods subject to excise trực tiếp bóng đá hôm nay or at the place of providing services subject to excise trực tiếp bóng đá hôm nay (excluding electronic lottery business activities).
In cases where taxpayers directly import goods subject to excise trực tiếp bóng đá hôm nay and subsequently sell them domestically, the taxpayer must declare excise trực tiếp bóng đá hôm nay with the trực tiếp bóng đá hôm nay agency directly managing where the taxpayer's main office is located.
đ) Declaring environmental protection trực tiếp bóng đá hôm nay at the place of production of goods subject to environmental protection trực tiếp bóng đá hôm nay, except for environmental protection trực tiếp bóng đá hôm nay of petroleum business activities as stipulated at point a, clause 4 of this Article.
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Thus, the location to submit the excise trực tiếp bóng đá hôm nay declaration dossier is as follows:
- Declaring excise trực tiếp bóng đá hôm nay at the place of production, processing of goods subject to excise trực tiếp bóng đá hôm nay, or at the place of providing services subject to excise trực tiếp bóng đá hôm nay (excluding electronic lottery business activities).
- In cases where taxpayers directly import goods subject to excise trực tiếp bóng đá hôm nay and subsequently sell them domestically, the taxpayer must declare excise trực tiếp bóng đá hôm nay with the trực tiếp bóng đá hôm nay agency directly managing where the taxpayer's main office is located.
