Cơ quan quản lý trực tiếp bóng đá việt nam hôm nayế không trực tiếp bóng đá việt nam hôm nay các khoản trực tiếp bóng đá việt nam hôm nay nào

What are tax authorities in Vietnam?

Pursuant to Article 2 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019stipulates as follows:

Subjects of Application

1. Taxpayers include:

a) Organizations, households, business households, and individuals paying taxes as per lịch trực tiếp bóng đá hôm nay law on taxation;

b) Organizations, households, business households, and individuals paying other amounts into lịch trực tiếp bóng đá hôm nay state budget;

c) Organizations and individuals withholding tax.

2. tax authorities include:

a) Tax authorities including lịch trực tiếp bóng đá hôm nay General Department of Taxation, Department of Taxation, Sub-department of Taxation, Regional Sub-department of Taxation;

b) Customs authorities including lịch trực tiếp bóng đá hôm nay General Department of Customs, Department of Customs, Post-clearance Inspection Department, Sub-department of Customs.

3. Tax administration officials include tax officials and customs officials.

4. Other state agencies, organizations, and individuals involved.

Thus, lịch trực tiếp bóng đá hôm nay tax authority includes lịch trực tiếp bóng đá hôm nay General Department of Customs, Department of Customs, Post-clearance Inspection Department, Sub-department of Customs.

Which amounts are not collected by lịch trực tiếp bóng đá hôm nay tax authority into lịch trực tiếp bóng đá hôm nay state budget in Vietnam? (Image from lịch trực tiếp bóng đá hôm nay Internet)

Which amounts are not collected by lịch trực tiếp bóng đá hôm nay tax authority into lịch trực tiếp bóng đá hôm nay state budget in Vietnam?

Pursuant to Article 3 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019stipulates as follows:

Interpretation of Terms

In this Law, lịch trực tiếp bóng đá hôm nay following terms are construed as follows:

1. Tax is a mandatory contribution to lịch trực tiếp bóng đá hôm nay state budget by organizations, households, business households, and individuals according to tax laws.

2. Other amounts collected into lịch trực tiếp bóng đá hôm nay state budget managed by lịch trực tiếp bóng đá hôm nay tax authority include:

a) Fees as stipulated by lịch trực tiếp bóng đá hôm nay Law on Fees and Charges;

b) Land use fees paid into lịch trực tiếp bóng đá hôm nay state budget;

c) Land and water surface rental fees;

d) Fees for granting mining rights;

dd) Fees for granting water resource exploitation rights;

e) Proceeds from selling assets on land, transferring land use rights as stipulated by lịch trực tiếp bóng đá hôm nay Law on Management and Use of Public Assets;

g) Proceeds from administrative penalties according to lịch trực tiếp bóng đá hôm nay laws on handling of administrative violations in lịch trực tiếp bóng đá hôm nay fields of taxation and customs;

h) Late payment fees and other amounts according to lịch trực tiếp bóng đá hôm nay law.

3. Other amounts collected into lịch trực tiếp bóng đá hôm nay state budget not managed by lịch trực tiếp bóng đá hôm nay tax authority include:

a) Fees for using marine zones for dumping according to lịch trực tiếp bóng đá hôm nay laws on marine resources and environment;

b) Fees for protecting and developing rice cultivation land as per lịch trực tiếp bóng đá hôm nay land laws;

c) Proceeds from administrative penalties according to lịch trực tiếp bóng đá hôm nay law on handling of administrative violations, except in lịch trực tiếp bóng đá hôm nay fields of taxation and customs;

d) Proceeds paid into lịch trực tiếp bóng đá hôm nay state budget from managing, using, exploiting public assets for business purposes, leasing, joint ventures, and alliances, after fulfilling lịch trực tiếp bóng đá hôm nay obligations of taxes, fees, and charges as stipulated by lịch trực tiếp bóng đá hôm nay law on management, use of public assets;

dd) Aid proceeds;

e) Other amounts as stipulated by law.

Six other amounts collected into lịch trực tiếp bóng đá hôm nay state budget but not managed by lịch trực tiếp bóng đá hôm nay tax authority include:

- Fees for using marine zones for dumping;

- Fees for protecting and developing rice cultivation land;

- Proceeds from administrative penalties;

- Proceeds paid into lịch trực tiếp bóng đá hôm nay state budget from managing, using, exploiting public assets for business purposes, leasing, joint ventures, and alliances, after fulfilling lịch trực tiếp bóng đá hôm nay obligations of taxes, fees, and charges as stipulated by lịch trực tiếp bóng đá hôm nay law on management, use of public assets;

- Aid proceeds;

- Other amounts as stipulated by law.

Vietnam: What are cases where annual tax declarations are not required?

According to Clause 3, Article 7 ofDecree 126/2020/ND-CPsupplemented by Clause 2, Article 1 ofDecree 91/2022/ND-CP, taxpayers are not required to submit tax declarations for taxes calculated annually in lịch trực tiếp bóng đá hôm nay following cases:

- Taxpayers only engage in activities or businesses that are not subject to tax according to lịch trực tiếp bóng đá hôm nay tax laws applicable to each type of tax.

- Individuals with incomes exempt from tax according to lịch trực tiếp bóng đá hôm nay law on personal income tax and as prescribed in Point b, Clause 2, Article 79 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019except for individuals receiving inheritances or gifts that are real estate; transferring real estate.

- Export processing enterprises only engaging in export activities are not required to submit VAT declaration dossiers.

- Taxpayers temporarily suspension of activities or business as prescribed in Article 4 ofDecree 126/2020/ND-CP.

- Taxpayers submitting dossiers to terminate lịch trực tiếp bóng đá hôm nay validity of their tax identification numbers, except in cases of terminating operations, terminating contracts, reorganizing enterprises as prescribed in Clause 4, Article 44 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019.