When should trực tiếp bóng đá k+ PIT declaration for December 2024 be submitted in Vietnam?
Vietnam: When should trực tiếp bóng đá k+ PIT declaration for December 2024 be submitted?
According to Clause 1, Article 44 of trực tiếp bóng đá k+Law on Tax Administration 2019, specific provisions on trực tiếp bóng đá k+ deadline for tax declaration submission are as follows:
Deadline for submission of tax declaration dossiers
- trực tiếp bóng đá k+ deadline for submitting tax declaration dossiers for taxes declared monthly or quarterly is stipulated as follows:
a) No later than trực tiếp bóng đá k+ 20th day of trực tiếp bóng đá k+ following month for monthly declarations and payments;
b) No later than trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ first month of trực tiếp bóng đá k+ following quarter for quarterly declarations and payments.
- trực tiếp bóng đá k+ deadline for submitting tax declaration dossiers for taxes calculated on an annual basis is stipulated as follows:
a) No later than trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ third month from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ calendar year or fiscal year for annual tax finalization dossiers; no later than trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ first month of trực tiếp bóng đá k+ calendar year or fiscal year for annual tax declaration dossiers;
b) No later than trực tiếp bóng đá k+ last day of trực tiếp bóng đá k+ fourth month from trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ calendar year for personal income tax finalization dossiers of individuals directly finalizing tax;
c) No later than December 15 of trực tiếp bóng đá k+ previous year for trực tiếp bóng đá k+ tax declaration dossiers of household businesses, individuals paying tax according to trực tiếp bóng đá k+ presumptive method; for new businesses, no later than 10 days from trực tiếp bóng đá k+ commencement of business.
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Thus, according to trực tiếp bóng đá k+ above regulation, trực tiếp bóng đá k+ exact deadline for submitting trực tiếp bóng đá k+ PIT declaration for December 2024 is January 20, 2025.
When should trực tiếp bóng đá k+ PIT declaration for December 2024 be submitted in Vietnam? (Image from trực tiếp bóng đá k+ Internet)
Where is trực tiếp bóng đá k+ place to submit trực tiếp bóng đá k+ PIT declaration in Vietnam?
According to Article 45 of trực tiếp bóng đá k+Law on Tax Administration 2019, trực tiếp bóng đá k+ specific provisions about trực tiếp bóng đá k+ place to submit tax declaration dossiers are as follows:
- Taxpayers submit tax declaration dossiers at trực tiếp bóng đá k+ directly managing tax authority.
- In cases of submitting tax declaration dossiers under a single-window system, trực tiếp bóng đá k+ submission location is in accordance with that system's regulation.
- For export and import goods, trực tiếp bóng đá k+ submission location follows trực tiếp bóng đá k+ regulations of trực tiếp bóng đá k+ Customs Law.
- trực tiếp bóng đá k+ Government of Vietnam regulates trực tiếp bóng đá k+ submission location for trực tiếp bóng đá k+ following cases:
+ Taxpayers with multiple production and business activities;
+ Taxpayers conducting production and business in various locations; taxpayers with tax obligations arising from each specific type of tax declaration and payment at trực tiếp bóng đá k+ occurrence time;
+ Taxpayers with tax obligations related to land revenues; granting exploitation rights for water resources, mineral resources;
+ Taxpayers with tax obligations for personal income tax finalizations;
+ Taxpayers filing taxes through electronic transactions and other necessary cases.
What income is exempt from PIT in Vietnam?
According to Article 4 of trực tiếp bóng đá k+Personal Income Tax Law 2007supplemented by Clause 3, Article 2 of trực tiếp bóng đá k+Law amending tax laws 2014and Clause 10 amended by Clause 2, Article 1 of trực tiếp bóng đá k+Amended Personal Income Tax Law 2012, trực tiếp bóng đá k+ specific exempted incomes include:
- Income from real estate transfers between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; fathers-in-law and sons-in-law; grandparents and grandchildren; siblings.
- Income from transferring houses, homestead land use rights, and assets attached to homestead land of individuals who only have one house and homestead land.
- Income from land use rights of individuals assigned by trực tiếp bóng đá k+ State.
- Income from inheritance, gifts as real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; fathers-in-law and sons-in-law; grandparents and grandchildren; siblings.
Household and individual income directly involved in agricultural, forestry production, salt-making, aquaculture, and fishing without further processing into other products or just usual preliminary processing.
- Income from trực tiếp bóng đá k+ conversion of agricultural land allocated by trực tiếp bóng đá k+ State for production to households and individuals.
- Income from interest on deposits at credit institutions, interest from life insurance contracts.
- Income from remittances.
- Night work salary, overtime salary paid higher than daytime working and legal working hours as regulated by law.
- Retirement pensions paid by trực tiếp bóng đá k+ Social Insurance Fund; pensions paid by voluntary retirement funds monthly.
- Income from scholarships, including:
+ Scholarships from trực tiếp bóng đá k+ state budget;
+ Scholarships from domestic and foreign organizations as part of trực tiếp bóng đá k+ organization's education promotion support program.
- Income from indemnity of life insurance contracts, non-life insurance, compensation for occupational accidents, government compensation, and other compensation as prescribed by law.
- Income received from charitable funds allowed to be established or recognized by competent state agencies, operating for non-profit humanitarian and charitable purposes.
- Income received from foreign aid for charitable, humanitarian purposes in trực tiếp bóng đá k+ form of government and non-government approved by competent state agencies.
- Income from salaries and wages of Vietnamese seafarers working for foreign shipping companies or Vietnamese shipping companies engaging in international transport.
- Income of individuals who are shipowners, have trực tiếp bóng đá k+ right to use ships, and work on ships from providing goods and services directly serving offshore fishing activities.
