When is the deadline for submitting a excise vtv5 trực tiếp bóng đá hôm nay return for lottery businesses in Vietnam?
Do lottery businesses have to pay excisetax in Vietnam?
Pursuant to Point e, Clause 2, Article 2 of theLaw on excise vtv5 trực tiếp bóng đá hôm nay 2008, the taxed objects are regulated as follows:
Taxed Objects
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- Services:
a) Nightclub business;
b) Massage and karaoke business;
c) Casino business; electronic gaming with prizes including jackpot machines, slot machines, and similar devices;
d) Betting business;
đ) Golf business including membership card sales, golf playing tickets;
e) Lottery business.
Thus, according to the above regulations, the lottery business is subject to a excise vtv5 trực tiếp bóng đá hôm nay.
When is the deadline for submitting a excise vtv5 trực tiếp bóng đá hôm nay return for the lottery business in Vietnam? (Image from the Internet)
When is the deadline for submitting a excisetax return for lottery businesses in Vietnam?
According to Clause 1 and Clause 4, Article 8 ofDecree 126/2020/ND-CP, regarding the types of taxes filed monthly, quarterly, and per occurrence, it is regulated as follows:
Types of Taxes Filed Monthly, Quarterly, Annually, Per Occurrence, and vtv5 trực tiếp bóng đá hôm nay Finalization Declaration
- Types of taxes and other revenue items under the state budget managed by vtv5 trực tiếp bóng đá hôm nay management agencies are submitted monthly, including:
a) Value-added vtv5 trực tiếp bóng đá hôm nay, personal income vtv5 trực tiếp bóng đá hôm nay. In the case that taxpayers meet the criteria specified in Article 9 of this Decree, they can choose to file quarterly.
b) excise vtv5 trực tiếp bóng đá hôm nay.
c) Environmental protection vtv5 trực tiếp bóng đá hôm nay.
d) Resource vtv5 trực tiếp bóng đá hôm nay, except the resource vtv5 trực tiếp bóng đá hôm nay specified at Point e of this clause.
đ) Fees and charges belonging to the state budget (except fees and charges collected by the representative offices of the Socialist Republic of Vietnam abroad under the provisions of Article 12 of this Decree; customs fees; transit goods, luggage, and vehicle charges).
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- Types of taxes and other revenue items under the state budget filed per occurrence, including:
a) Value-added vtv5 trực tiếp bóng đá hôm nay for taxpayers as prescribed in Clause 3, Article 7 of this Decree or taxpayers declaring value-added vtv5 trực tiếp bóng đá hôm nay by the direct method on added value per the provisions of the vtv5 trực tiếp bóng đá hôm nay laws on value-added vtv5 trực tiếp bóng đá hôm nay but arises from vtv5 trực tiếp bóng đá hôm nay obligations on the transfer of real estate activities.
b) excise vtv5 trực tiếp bóng đá hôm nay for taxpayers who have export business, not yet paid excise vtv5 trực tiếp bóng đá hôm nay at the production stage, then instead of exporting, they sell domestically. excise vtv5 trực tiếp bóng đá hôm nay of business establishments buying domestically produced cars, aircraft, yachts not subject to excise vtv5 trực tiếp bóng đá hôm nay but then change the purpose of use to a taxable one.
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Based on the above regulations, the excise vtv5 trực tiếp bóng đá hôm nay is a monthly declared vtv5 trực tiếp bóng đá hôm nay.
However, in the case of excise vtv5 trực tiếp bóng đá hôm nay for taxpayers engaged in export business who have not yet paid excise vtv5 trực tiếp bóng đá hôm nay at the production stage and later sell domestically instead of exporting; the excise vtv5 trực tiếp bóng đá hôm nay of a business facility purchasing domestic cars, aircraft, yachts not subject to excise vtv5 trực tiếp bóng đá hôm nay but subsequently changing the purpose of use to a taxable one, it is declared per occurrence.
Additionally, Clause 1, Article 44 of theLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019stipulates the deadline for vtv5 trực tiếp bóng đá hôm nay submitting as follows:
Deadline for submitting vtv5 trực tiếp bóng đá hôm nay Returns
- The deadline for submitting vtv5 trực tiếp bóng đá hôm nay returns for taxes filed monthly and quarterly is prescribed as follows:
a) No later than the 20th of the month following the month in which the vtv5 trực tiếp bóng đá hôm nay obligation arises in the case of monthly submitting and payment;
b) No later than the last day of the first month of the following quarter in the case of quarterly submitting and payment;
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Thus, the latest deadline for submitting a excise vtv5 trực tiếp bóng đá hôm nay return for the lottery business is the 20th day of the month following the month in which the vtv5 trực tiếp bóng đá hôm nay obligation arises.
Where to submit vtv5 trực tiếp bóng đá hôm nay returns for the lottery business in Vietnam?
According to Article 45 of theLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019, the place for submitting vtv5 trực tiếp bóng đá hôm nay returns for the lottery business is stipulated as follows:
- Taxpayers file vtv5 trực tiếp bóng đá hôm nay returns at the directly managing vtv5 trực tiếp bóng đá hôm nay authority.
- In the case of submitting vtv5 trực tiếp bóng đá hôm nay returns through the one-stop service mechanism, the place for submitting vtv5 trực tiếp bóng đá hôm nay returns shall comply with the provisions of that mechanism.
- The place for submitting vtv5 trực tiếp bóng đá hôm nay returns for export and import goods is in accordance with the provisions of the Customs Law.
- The Government of Vietnam stipulates the place for submitting vtv5 trực tiếp bóng đá hôm nay returns for the following cases:
+ Taxpayers with multiple production and business activities;
+ Taxpayers conducting production and business activities in multiple locations; taxpayers with vtv5 trực tiếp bóng đá hôm nay obligations on taxes filed and paid per occurrence;
+ Taxpayers with vtv5 trực tiếp bóng đá hôm nay obligations related to land revenue; licenses for exploiting water resources and mineral resources;
+ Taxpayers with personal income vtv5 trực tiếp bóng đá hôm nay finalization obligations;
+ Taxpayers declare taxes through electronic transactions and other necessary cases.
