When is the deadline for submitting the excise trực tiếp bóng đá euro hôm nay declaration in Vietnam in 2025?
When is the deadline for submitting the excise trực tiếp bóng đá euro hôm nay declaration in Vietnam in2025?
Based on Article 8 ofDecree 126/2020/ND-CP, it is stipulated as follows:
Types of taxes declared monthly, quarterly, annually, on a per-occasion basis, and the finalization trực tiếp bóng đá euro hôm nay declaration
1. Types of taxes and other revenues belonging to the state budget managed by trực tiếp bóng đá euro hôm nay authorities that are declared monthly, including:
a) Value-added trực tiếp bóng đá euro hôm nay, personal income trực tiếp bóng đá euro hôm nay. In cases where taxpayers meet the criteria stipulated in Article 9 of this Decree, they may choose to declare quarterly.
b) excise trực tiếp bóng đá euro hôm nay.
c) Environmental protection trực tiếp bóng đá euro hôm nay.
d) Resource trực tiếp bóng đá euro hôm nay, except for resource trực tiếp bóng đá euro hôm nay as specified in point e of this clause.
đ) Fees and charges belonging to the state budget (except for fees and charges collected by representative offices of the Socialist Republic of Vietnam abroad as specified in Article 12 of this Decree; customs fees; transit goods, luggage, transportation fees).
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4. Types of taxes and other revenues under the state budget declared on a per-occasion basis, include:
a) Value-added trực tiếp bóng đá euro hôm nay for taxpayers as stipulated in clause 3, Article 7 of this Decree or taxpayers who declare value-added trực tiếp bóng đá euro hôm nay directly on the increased value as per the law on value-added trực tiếp bóng đá euro hôm nay but have an obligation for value-added trực tiếp bóng đá euro hôm nay arising from real estate transfer activities.
b) excise trực tiếp bóng đá euro hôm nay for taxpayers engaged in export business who have not paid excise trực tiếp bóng đá euro hôm nay at the production stage but later sell domestically instead of exporting. excise trực tiếp bóng đá euro hôm nay for businesses that purchase automobiles, aircraft, and yachts produced domestically, not subject to excise trực tiếp bóng đá euro hôm nay but later change the purpose of use to those subject to excise trực tiếp bóng đá euro hôm nay.
c) Taxes on exported and imported goods include export trực tiếp bóng đá euro hôm nay, import trực tiếp bóng đá euro hôm nay, safeguard trực tiếp bóng đá euro hôm nay, anti-dumping trực tiếp bóng đá euro hôm nay, countervailing duty, excise trực tiếp bóng đá euro hôm nay, environmental protection trực tiếp bóng đá euro hôm nay, value-added trực tiếp bóng đá euro hôm nay. In cases where exported and imported goods are not declared on a per-occasion basis, they are conducted according to the Ministry of Finance's instructions.
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Based on Article 44 of thetrực tiếp bóng đá euro hôm nay Administration Law 2019, which regulates the deadline for submitting trực tiếp bóng đá euro hôm nay declaration dossiers as follows:
Deadline for submitting trực tiếp bóng đá euro hôm nay declaration dossiers
- The deadline for submitting trực tiếp bóng đá euro hôm nay declaration dossiers for taxes declared monthly and quarterly is as follows:
a) No later than the 20th day of the month following the month when the trực tiếp bóng đá euro hôm nay obligation arises for monthly declaration and payment;
b) No later than the last day of the first month of the quarter following the quarter when the trực tiếp bóng đá euro hôm nay obligation arises for quarterly declaration and payment.
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3. The deadline for submitting trực tiếp bóng đá euro hôm nay declaration dossiers for taxes declared and paid on a per-occasion basis is no later than the 10th day from the date the trực tiếp bóng đá euro hôm nay obligation arises.
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Thus, according to the above regulations, the deadline for submitting the excise trực tiếp bóng đá euro hôm nay declaration for the year 2025 is as follows:
- For monthly excise trực tiếp bóng đá euro hôm nay declarations: No later than the 20th day of the month following the month when the trực tiếp bóng đá euro hôm nay obligation arises.
- For excise trực tiếp bóng đá euro hôm nay declarations on a per-occasion basis: No later than the 10th day from the date the trực tiếp bóng đá euro hôm nay obligation arises.
When is the deadline for submitting the excise trực tiếp bóng đá euro hôm nay declaration in Vietnam in 2025?(Image from the Internet)
Which entities areexcise taxpayers in Vietnamin 2025?
According to Article 4 of theexcise trực tiếp bóng đá euro hôm nay Law 2008regarding the concept of taxpayers:
Taxpayer
Taxpayers of excise trực tiếp bóng đá euro hôm nay are organizations or individuals that produce, import goods, and do business in services subject to excise trực tiếp bóng đá euro hôm nay.
When organizations or individuals engage in export business purchasing goods subject to excise trực tiếp bóng đá euro hôm nay from manufacturers for export but sell domestically instead of exporting, then such organizations or individuals are the excise trực tiếp bóng đá euro hôm nay payers.
Based on the above regulation, taxpayers of excise trực tiếp bóng đá euro hôm nay are individuals or entities that produce, import goods, and do business in services subject to excise trực tiếp bóng đá euro hôm nay.
What types of goods are not subject to excise taxin Vietnam in 2025?
Based on the provisions of Article 3 of theexcise trực tiếp bóng đá euro hôm nay Law 2008, amended by clause 2, Article 1 of theRevised excise trực tiếp bóng đá euro hôm nay Law 2014, the types of goods specified from point (i) to point (x)are not subject to excise trực tiếp bóng đá euro hôm nay in the following cases:
- Goods directly produced, processed for export, or sold, entrusted for export by business enterprises;
- Imported goods include:
+ Humanitarian aid, non-refundable aid gifts to government agencies, political organizations, sociopolitical organizations, sociopolitical-professional organizations, social organizations, social-professional organizations, armed forces units, and gifts to individuals in Vietnam as regulated by the Government of Vietnam;
+ Goods transiting or escorted through Vietnam's border gates and boundaries; goods being transshipped under the Government of Vietnam's regulations;
+ Temporarily imported goods for re-export and temporarily exported goods for re-import do not have to pay import/export taxes within the period specified by law on export and import trực tiếp bóng đá euro hôm nay;
+ Personal effects of foreign organizations, individuals under diplomatic immunity; goods carried by individuals under customs exemption standards; goods imported for duty-free sale as per legal regulations;
- Aircraft, yachts used for business purposes transporting goods, passengers, tourists, and aircraft used for security and defense;
- Ambulance vehicles; prisoner transport vehicles; funeral vehicles; vehicles designed with both seating and standing space for 24 or more persons; vehicles operating in amusement parks, sports, and non-traffic areas not registered for general transport;
- Goods imported from foreign countries into non-tariff zones, goods sold to non-tariff zones from domestic markets and utilized only within non-tariff zones, goods transacted between non-tariff zones, except for vehicles transporting under 24 passengers.
