vtv2 trực tiếp bóng đá hôm nayWhere to submit VAT and PIT declaration dossiers for individual businesses under separate declarations in Vietnam?

Where to submit VAT and PIT declaration dossiers for individual businesses under separate declarations in Vietnam?

According to Clause 2, Article 12 ofCircular 40/2021/TT-BTC, vtv2 trực tiếp bóng đá hôm nay place for submitting tax declaration dossiers for individual businesses who pay tax under separate declarations is stipulated in Clause 1, Article 45 of vtv2 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019. To be specific:

- In vtv2 trực tiếp bóng đá hôm nay case of mobile business operations, tax declaration dossiers are submitted to vtv2 trực tiếp bóng đá hôm nay local Tax Department directly managing vtv2 trực tiếp bóng đá hôm nay location where vtv2 trực tiếp bóng đá hôm nay individual conducts business activities.

- In vtv2 trực tiếp bóng đá hôm nay case of individuals earning income from digital content products and services, tax declaration dossiers are submitted to vtv2 trực tiếp bóng đá hôm nay local Tax Department directly managing vtv2 trực tiếp bóng đá hôm nay individual's place of residence (permanent or temporary residence).

- In vtv2 trực tiếp bóng đá hôm nay case of individuals earning income from transferring Vietnam national internet domain names ".vn", tax declaration dossiers are submitted to vtv2 trực tiếp bóng đá hôm nay Tax Department where vtv2 trực tiếp bóng đá hôm nay individual resides. If vtv2 trực tiếp bóng đá hôm nay transferor is a non-resident individual, tax declaration dossiers are submitted to vtv2 trực tiếp bóng đá hôm nay tax authority directly managing vtv2 trực tiếp bóng đá hôm nay organization that manages vtv2 trực tiếp bóng đá hôm nay Vietnam national internet domain names ".vn".

- For individuals who are private construction contractors, tax declaration dossiers are submitted to vtv2 trực tiếp bóng đá hôm nay local Tax Department directly managing vtv2 trực tiếp bóng đá hôm nay location where vtv2 trực tiếp bóng đá hôm nay individual conducts construction activities.

Where to submit VAT and PIT declaration dossiers for individual businesses under separate declarations? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)

What is vtv2 trực tiếp bóng đá hôm nay basis for calculating VAT and PIT for household businesses and individual businesses in Vietnam?

According to Article 10 ofCircular 40/2021/TT-BTC, vtv2 trực tiếp bóng đá hôm nay basis for calculating VAT and PIT for household businesses and individual businesses is vtv2 trực tiếp bóng đá hôm nay taxable revenue and vtv2 trực tiếp bóng đá hôm nay tax rates applied to vtv2 trực tiếp bóng đá hôm nay revenue. Specifically:

- Taxable Revenue

vtv2 trực tiếp bóng đá hôm nay taxable revenue for VAT and PIT for household businesses and individual businesses includes tax (if applicable) from vtv2 trực tiếp bóng đá hôm nay total sales, processing fees, commissions, and service provision arising during vtv2 trực tiếp bóng đá hôm nay tax period. This encompasses sales bonuses, support for achieving sales targets, promotions, commercial discounts, payment discounts, monetary or non-monetary support amounts, subsidies, surcharges, extra charges, fees entitled, compensations for contract violations, and other compensations (which are only included in taxable PIT revenue); as well as other revenues that household businesses and individual businesses are entitled to, irrespective of whether they have received vtv2 trực tiếp bóng đá hôm nay money or not.

- Tax Rate Applied on Revenue

+ vtv2 trực tiếp bóng đá hôm nay tax rate applied on vtv2 trực tiếp bóng đá hôm nay revenue includes VAT and PIT rates specifically applied to each field, industry according to Appendix I issued together withThông tư 40/2021/TT-BTC.

+ In cases where household businesses and individual businesses operate in multiple fields or industries, they must declare and calculate taxes according to vtv2 trực tiếp bóng đá hôm nay tax rates applied to each field or industry. If vtv2 trực tiếp bóng đá hôm nay household businesses and individual businesses are unable to determine vtv2 trực tiếp bóng đá hôm nay taxable revenue of each field or industry, or vtv2 trực tiếp bóng đá hôm nay determination does not match vtv2 trực tiếp bóng đá hôm nay actual business operations, vtv2 trực tiếp bóng đá hôm nay tax authority will determine vtv2 trực tiếp bóng đá hôm nay taxable revenue for each field or industry according to legal provisions on tax administration.

- Determination of Tax Payable

VAT Payable = Taxable VAT Revenue x VAT Rate

PIT Payable = Taxable PIT Revenue x PIT Rate

Where:

+ Taxable VAT Revenue and Taxable PIT Revenue are guided at Clause 1, Article 10 ofCircular 40/2021/TT-BTC.

+ VAT Rate and PIT Rate are guided in Appendix 1 issued together withThông tư 40/2021/TT-BTC.

What is vtv2 trực tiếp bóng đá hôm nay extension of vtv2 trực tiếp bóng đá hôm nay tax declaration dossierssubmission deadline in Vietnam?

According to vtv2 trực tiếp bóng đá hôm nay provisions at Article 46 of vtv2 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019regarding vtv2 trực tiếp bóng đá hôm nay extension of tax declaration dossiers submission deadlines:

Extension of tax declaration dossiers Submission Deadlines

1. Taxpayers who are unable to submit tax declaration dossiers on time due to natural disasters, catastrophic events, epidemics, fires, or unexpected accidents, may have their tax declaration dossiers submission deadline extended by vtv2 trực tiếp bóng đá hôm nay head of vtv2 trực tiếp bóng đá hôm nay tax authority directly managing them.

2. An extension period cannot exceed 30 days for vtv2 trực tiếp bóng đá hôm nay submission of monthly, quarterly, yearly tax declaration dossiers, or tax declaration dossiers under separate declarations; and 60 days for vtv2 trực tiếp bóng đá hôm nay submission of final tax settlement returns, calculated from vtv2 trực tiếp bóng đá hôm nay deadline for tax declaration dossiers submission.

3. Taxpayers must submit a written request for extension to vtv2 trực tiếp bóng đá hôm nay tax authority before vtv2 trực tiếp bóng đá hôm nay tax declaration dossiers submission deadline, stating vtv2 trực tiếp bóng đá hôm nay reasons for vtv2 trực tiếp bóng đá hôm nay extension request, accompanied by confirmation from vtv2 trực tiếp bóng đá hôm nay commune-level People's Committee or vtv2 trực tiếp bóng đá hôm nay commune police where vtv2 trực tiếp bóng đá hôm nay extension condition arises as stipulated in Clause 1 of this Article.

4. Within 3 working days from vtv2 trực tiếp bóng đá hôm nay day of receiving vtv2 trực tiếp bóng đá hôm nay written request for an extension, vtv2 trực tiếp bóng đá hôm nay tax authority must respond in writing to vtv2 trực tiếp bóng đá hôm nay taxpayer whether vtv2 trực tiếp bóng đá hôm nay extension of vtv2 trực tiếp bóng đá hôm nay tax declaration dossiers submission deadline is approved or denied.

Therefore, taxpayers are granted an extension of vtv2 trực tiếp bóng đá hôm nay tax declaration dossiers submission deadline if they are unable to submit tax declaration dossiers on time due to natural disasters, catastrophic events, epidemics, fires, or unexpected accidents, with vtv2 trực tiếp bóng đá hôm nay direct management tax authority head granting vtv2 trực tiếp bóng đá hôm nay extension.

Note:vtv2 trực tiếp bóng đá hôm nay extension period cannot exceed 30 days for submitting monthly, quarterly, yearly tax declaration dossiers, or tax declaration dossiers under separate declarations; and 60 days for submitting final tax settlement returns from vtv2 trực tiếp bóng đá hôm nay tax declaration dossiers submission deadline.