When may taxpayers in Vietnam apply for trực tiếp bóng đá euro hôm nay deferral?

When may taxpayers in Vietnam apply fortax deferral?

According to Clause 1, Article 62 of thetrực tiếp bóng đá euro hôm nay Administration Law of 2019, ataxpayer may apply for trực tiếp bóng đá euro hôm nay deferral in one of the following cases:

- The taxpayer’s business suffers damage due to the followingforce majeure events:

+ Taxpayers suffering from physical damage caused by natural disasters, catastrophes, epidemics, fire, sudden accidents;

+ Other force majeure situations as prescribed by the Government.

- The taxpayer has to relocate the business location as requested by a competent authority and such relocation affects the business performance.

When may taxpayers in Vietnam apply for trực tiếp bóng đá euro hôm nay deferral? (Image from the Internet)

What is the trực tiếp bóng đá euro hôm nay deferral period in Vietnam?

According to Clause 2, Article 62 of thetrực tiếp bóng đá euro hôm nay Administration Law of 2019, trực tiếp bóng đá euro hôm nay may be deferred:

- For up to 02 yearsthe taxpayer’s business suffers damage due to the followingforce majeure events:

+ Taxpayers suffering from physical damage caused by natural disasters, catastrophes, epidemics, fire, sudden accidents;

+ Other force majeure situations as prescribed by the Government.

-For up to 01 yearforthe taxpayer has to relocate the business location as requested by a competent authority and such relocation affects the business performance.

What arethe procedures for extension of the deadline for submitting trực tiếp bóng đá euro hôm nay declaration dossiersinVietnam?

According to Article 46 of thetrực tiếp bóng đá euro hôm nay Administration Law of 2019, the procedures for extension of the deadline for submitting trực tiếp bóng đá euro hôm nay declaration dossiers are as follows:

- In case a taxpayer is unable to submit the trực tiếp bóng đá euro hôm nay declaration dossier by the deadline due to a natural disaster, epidemic, fire or accident, the head of the supervisory trực tiếp bóng đá euro hôm nay authority will consider extending the deadline for submission.

- The deadline shall be extended for up to 30 more days for monthly, quarterly, annual declarations and declaration upon trực tiếp bóng đá euro hôm nay incurrence; 60 more days for terminal trực tiếp bóng đá euro hôm nay declaration.

- The taxpayer shall send a written request for deadline extension to the trực tiếp bóng đá euro hôm nay authority before the deadline, provide explanation and confirmation by the People’s Committee or police authority of the commune in which the event mentioned in Clause 1 of this Article occurred.

- Within 03 working days from the day on which the taxpayer’s request is received, the trực tiếp bóng đá euro hôm nay authority shall inform the taxpayer in writing of whether such request is granted.

When is the deadline for submitting trực tiếp bóng đá euro hôm nay declaration dossiersinVietnam?

According to Article 44 of thetrực tiếp bóng đá euro hôm nay Administration Law of 2019, the deadlines are as follows:

Deadlines for submission of trực tiếp bóng đá euro hôm nay declaration dossiers

1. Deadlines for submission of trực tiếp bóng đá euro hôm nay declaration dossiers of taxes declared monthly and quarterly:

a) For taxes declared monthly: the 20thof the month succeeding the month in which trực tiếp bóng đá euro hôm nay is incurred;

b) For taxes declared quarterly: the last day of the first month of the succeeding quarter.

2. For taxes declared annually:

a) For annual trực tiếp bóng đá euro hôm nay statement dossiers: the last day of the 3rdmonth from the end of the calendar year or fiscal year. For annual trực tiếp bóng đá euro hôm nay declaration dossiers: the last day of the first month from the end of the calendar year or fiscal year

b) For annual personal income trực tiếp bóng đá euro hôm nay statements prepared by income earners: the last day of the 4thmonth from the end of the calendar year;

c) For presumptive trực tiếp bóng đá euro hôm nay declarations prepared by household businesses and individual businesses: the 15thof December of the preceding year. For new household businesses and individual businesses: within 10 days from the date of commencement of the business.

3. For declaration of taxes that are declared and paid upon incurrence: the 10thday from the day on which trực tiếp bóng đá euro hôm nay is incurred.

4. For trực tiếp bóng đá euro hôm nay declaration dossiers upon shutdown, contract termination, business conversion or business re-arrangement: the 45thday from the occurrence of the event.

5. The Government shall specify the deadlines for submission of statements of farming land levies, non-farming land levies; land levies; land rents, water surface rents; mineral extraction licensing fee; water resource extraction licensing fee; registration fee; licensing fees; other amounts payable to state budget in accordance with regulations of law on management and use of public property; multinational profit reports.

6. Deadlines for submission of customs dossiers of exports and imports are specified by the Law on Customs.

7. In case a taxpayer declares trực tiếp bóng đá euro hôm nay electronically on the last day of the time limit for declaration and the information portal of the trực tiếp bóng đá euro hôm nay authority is not functional, the taxpayer may submits the electronic declaration on the next day after the online portal is functional again.

The deadlines for submitting trực tiếp bóng đá euro hôm nay declaration dossiers for taxes declared monthly or quarterly are as follows:

- For taxes declared monthly: the 20thof the month succeeding the month in which trực tiếp bóng đá euro hôm nay is incurred;

- For taxes declared quarterly: the last day of the first month of the succeeding quarter.