Who are applicable subjects of Form 04/DTV-TNCN for personal income trực tiếp bóng đá việt nam hôm nay returns in Vietnam?
Who are applicable subjects of Form 04/DTV-TNCN for personal income taxreturns in Vietnam?
Form 04/DTV-TNCN for personal income trực tiếp bóng đá việt nam hôm nay returns applies to individuals with income from capital transfers, individuals transferring shares who file directly with trực tiếp bóng đá việt nam hôm nay authorities, and organizations or individuals who file and pay taxes on behalf of others as stipulated in Appendix 2 issued together withCircular 80/2021/TT-BTC, as follows:
Download Form 04/CNV-TNCN for personal income trực tiếp bóng đá việt nam hôm nay returns:Here
Who are applicable subjects ofForm 04/DTV-TNCN forpersonal income taxreturns in Vietnam? (Image from the Internet)
What is the deadline for submitting personal income trực tiếp bóng đá việt nam hôm nay in Vietnam?
According to Clause 1, Article 55 of theLaw on trực tiếp bóng đá việt nam hôm nay Administration 2019, the regulations are as follows:
trực tiếp bóng đá việt nam hôm nay Payment Deadline
1. In the case where the taxpayer calculates the trực tiếp bóng đá việt nam hôm nay, the trực tiếp bóng đá việt nam hôm nay payment deadline is no later than the last day of the deadline for submitting the trực tiếp bóng đá việt nam hôm nay return. In the case of amending the trực tiếp bóng đá việt nam hôm nay return, the trực tiếp bóng đá việt nam hôm nay payment deadline is the deadline for submitting the trực tiếp bóng đá việt nam hôm nay return of the trực tiếp bóng đá việt nam hôm nay period having errors or omissions.
For corporate income trực tiếp bóng đá việt nam hôm nay, it is temporarily paid on a quarterly basis, with the trực tiếp bóng đá việt nam hôm nay payment deadline being no later than the 30th of the first month of the following quarter.
For crude oil, the deadline for paying resource trực tiếp bóng đá việt nam hôm nay and corporate income trực tiếp bóng đá việt nam hôm nay per export sale of crude oil is 35 days from the date of sale for domestically sold crude oil or from the date of customs clearance for exported crude oil as per customs regulations.
For natural gas, the deadline to pay resource trực tiếp bóng đá việt nam hôm nay and corporate income trực tiếp bóng đá việt nam hôm nay is monthly.
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According to Clause 1, Article 44 of theLaw on trực tiếp bóng đá việt nam hôm nay Administration 2019, the regulations are as follows:
Deadline for Submitting trực tiếp bóng đá việt nam hôm nay Returns
1. The deadline for submitting trực tiếp bóng đá việt nam hôm nay returns for taxes filed monthly or quarterly is as follows:
a) No later than the 20th day of the month following the month in which the trực tiếp bóng đá việt nam hôm nay obligation arises for monthly filings;
b) No later than the last day of the first month of the following quarter in which the trực tiếp bóng đá việt nam hôm nay obligation arises for quarterly filings.
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Thus, the deadlines for filing and paying taxes monthly and quarterly are determined as follows:
- For personal income trực tiếp bóng đá việt nam hôm nay paid monthly: No later than the 20th day of the month following the month in which the trực tiếp bóng đá việt nam hôm nay obligation arises.
- For personal income trực tiếp bóng đá việt nam hôm nay paid quarterly: No later than the last day of the first month of the following quarter in which the trực tiếp bóng đá việt nam hôm nay obligation arises.
What are the penalties for failing to submit personal income taxreturns in Vietnam?
Based on the provisions of Article 13 ofDecree 125/2020/ND-CP, acts of late submission or non-submission of personal income trực tiếp bóng đá việt nam hôm nay returns are subject to warnings or fines ranging from VND 2 million to VND 25 million, depending on the level of violation. Specifically:
| No. | Violation | Fine Range | Remedial Measures |
|---|---|---|---|
| 1 | Late submission from 1-5 days with mitigating circumstances | Warning | Must pay the outstanding trực tiếp bóng đá việt nam hôm nay amount in case the late submission leads to late payment of trực tiếp bóng đá việt nam hôm nay |
| 2 | Late submission from 1-30 days, except case (1) | VND 2-5 million | Must pay the outstanding trực tiếp bóng đá việt nam hôm nay amount in case the late submission leads to late payment of trực tiếp bóng đá việt nam hôm nay |
| 3 | Late submission from 31-60 days | VND 5-8 million | Must pay the outstanding trực tiếp bóng đá việt nam hôm nay amount in case the late submission leads to late payment of trực tiếp bóng đá việt nam hôm nay |
| 4 | Late submission from 61-90 days | VND 8-15 million | - Must pay the outstanding trực tiếp bóng đá việt nam hôm nay amount in case the late submission leads to late payment of trực tiếp bóng đá việt nam hôm nay |
| 5 | Late submission from 91 days or more without incurring trực tiếp bóng đá việt nam hôm nay payable | VND 8-15 million | - Must pay the outstanding trực tiếp bóng đá việt nam hôm nay amount in case the late submission leads to late payment of trực tiếp bóng đá việt nam hôm nay |
| 6 | Non-submission of trực tiếp bóng đá việt nam hôm nay return without incurring trực tiếp bóng đá việt nam hôm nay payable | VND 8-15 million | - Must pay the outstanding trực tiếp bóng đá việt nam hôm nay amount in case the late submission leads to late payment of trực tiếp bóng đá việt nam hôm nay - Must submit the trực tiếp bóng đá việt nam hôm nay return in case of non-submission |
| 7 | - Late submission of more than 90 days - trực tiếp bóng đá việt nam hôm nay payable arises, and the taxpayer has paid the trực tiếp bóng đá việt nam hôm nay and late payment fine before the trực tiếp bóng đá việt nam hôm nay authority issues a decision on trực tiếp bóng đá việt nam hôm nay inspection, trực tiếp bóng đá việt nam hôm nay audit, or records the act of late submission |
- VND 15-25 million - If the fine exceeds the trực tiếp bóng đá việt nam hôm nay payable on the trực tiếp bóng đá việt nam hôm nay return, the maximum fine is equal to the trực tiếp bóng đá việt nam hôm nay payable but not less than VND 11.5 million |
Must pay the outstanding trực tiếp bóng đá việt nam hôm nay amount in case the late submission leads to late payment of trực tiếp bóng đá việt nam hôm nay |
