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When is VAT declared quarterly in Vietnam?

Based on Point a, Clause 1, Article 9 ofDecree 126/2020/ND-CP, đá bóng trực tiếp quarterly VAT tax declaration is applicable for:

- Taxpayers subject to monthly value-added tax declaration as stipulated in Point a, Clause 1, Article 8 ofDecree 126/2020/ND-CP, if their total revenue from sales of goods and provision of services of đá bóng trực tiếp previous year is 50 billion VND or less, they are entitled to declare VAT on a quarterly basis. Revenue from sales of goods and provision of services is determined as đá bóng trực tiếp total revenue on VAT declarations of đá bóng trực tiếp tax periods in đá bóng trực tiếp calendar year.

In cases where đá bóng trực tiếp taxpayer performs centralized tax declaration at đá bóng trực tiếp head office for đá bóng trực tiếp dependent unit, business location, đá bóng trực tiếp revenue from sales of goods and provision of services includes đá bóng trực tiếp revenue of đá bóng trực tiếp dependent unit and business location.

- In đá bóng trực tiếp case of taxpayers who have just started their operations and business, they are entitled to select quarterly VAT tax declaration. After engaging in business for a full 12 months, from đá bóng trực tiếp subsequent calendar year adjacent to đá bóng trực tiếp year that has completed 12 months, đá bóng trực tiếp level of revenue of đá bóng trực tiếp adjacent previous calendar year (complete 12 months) is used to implement VAT tax declaration on a monthly or quarterly basis.

Currently, taxpayers on a quarterly basis must belong to đá bóng trực tiếp category of monthly taxpayers and meet đá bóng trực tiếp following conditions: total revenue from sales of goods and provision of services in đá bóng trực tiếp previous year is 50 billion VND or less, or they have just started operations and business, then they can choose to declare VAT on a quarterly basis.

Thus,according to đá bóng trực tiếp regulations, taxpayers with a total revenue from sales of goods and provision of services in đá bóng trực tiếp previous year of 50 billion VND or less are permitted to declare VAT quarterly.

In đá bóng trực tiếp case of taxpayers who have just started their production and business activities, VAT declaration is performed quarterly.

When is VAT declared quarterly in Vietnam?(Image from Internet)

Vietnam: When is đá bóng trực tiếp deadline for VAT declaration for Quarter 3, 2024?

According to Article 44 of đá bóng trực tiếpLaw on Tax Administration 2019, đá bóng trực tiếp deadline for submitting tax declaration dossiers is as follows:

- đá bóng trực tiếp deadline for submitting tax declaration dossiers for taxes declared monthly or quarterly is stipulated as follows:

+ No later than đá bóng trực tiếp 20th of đá bóng trực tiếp following month after đá bóng trực tiếp month in which đá bóng trực tiếp tax obligation arises for cases of monthly declaration and payment.

+ No later than đá bóng trực tiếp last day of đá bóng trực tiếp first month of đá bóng trực tiếp following quarter for cases of quarterly declaration and payment.

- đá bóng trực tiếp deadline for submitting tax declaration dossiers for taxes with an annual tax period is stipulated as follows:

+ No later than đá bóng trực tiếp last day of đá bóng trực tiếp third month from đá bóng trực tiếp end of đá bóng trực tiếp calendar year or fiscal year for annual tax finalization dossiers; no later than đá bóng trực tiếp last day of đá bóng trực tiếp first month of đá bóng trực tiếp calendar year or fiscal year for annual tax declaration dossiers;

+ No later than đá bóng trực tiếp last day of đá bóng trực tiếp fourth month from đá bóng trực tiếp end of đá bóng trực tiếp calendar year for individual income tax finalization dossiers of individuals directly settling tax;

+ No later than December 15 of đá bóng trực tiếp previous year for presumptive tax declaration dossiers of household businesses, individual businesses paying tax by đá bóng trực tiếp presumptive method; in đá bóng trực tiếp case of new household businesses, individuals starting business, đá bóng trực tiếp deadline for submitting đá bóng trực tiếp presumptive tax declaration dossier is no later than 10 days from đá bóng trực tiếp starting date of business.

Thus,according to đá bóng trực tiếp above regulation, it can be seen that đá bóng trực tiếp deadline for submitting đá bóng trực tiếp VAT quarterly declaration dossier for Quarter 3 of 2024 is October 31, 2024.

Vietnam: What is đá bóng trực tiếp VAT declaration form for Quarter 3 of 2024?

Accordingly, đá bóng trực tiếp VAT quarterly declaration for Quarter 3 of 2024 is to be made according to đá bóng trực tiếp form in đá bóng trực tiếp Appendix issued withCircular 80/2021/TT-BTCas follows:

Download VAT Quarterly Declaration Form for Quarter 3 of 2024.

What are đá bóng trực tiếp cases in which enterprises, household businesses must declare VAT in Vietnam?

Pursuant to đá bóng trực tiếp provisions of Article 3 ofCircular 219/2013/TT-BTC, enterprises and household businesses must declare and pay value-added tax (VAT) which includes enterprises and household businesses producing, trading goods, and services subject to VAT in Vietnam, regardless of industry, form, business organization, and enterprises, household businesses importing goods, purchasing services from abroad which are subject to VAT, specifically:

- Enterprises and household businesses established and registered in accordance with đá bóng trực tiếp Law on Enterprises 2020 and other specialized business laws.

- Enterprises with foreign investment and foreign parties participating in business cooperation contracts according to đá bóng trực tiếp Investment Law 2020.

- Enterprises and household businesses engaging in production and business in Vietnam purchasing services (including in cases of purchasing services associated with goods) from foreign organizations that do not have permanent establishments in Vietnam, or individuals from abroad who are non-residents in Vietnam, then đá bóng trực tiếp purchasing enterprises, household businesses are đá bóng trực tiếp VAT payers, except for cases not required to declare and pay VAT stipulated in Section 2 below.

- Branches of export processing enterprises established to operate in đá bóng trực tiếp purchase and sale of goods and activities directly related to đá bóng trực tiếp purchase and sale of goods in Vietnam according to đá bóng trực tiếp provisions of đá bóng trực tiếp law on industrial zones, export processing zones, and economic zones.