Ngày 30 tháng 12 năm 2024 sẽ hết thời gian gia hạn nộp thuế đối với hộ lịch trực tiếp bóng đá hôm nay, cá nhân lịch trực tiếp bóng đá

Will the tax deferral for household businesses trực tiếp bóng đá hôm nay individual businesses in Vietnamend on December 30, 2024?

Pursuant to Clause 3, Article 4 ofDecree 64/2024/ND-CP, the tax deferral by household businesses trực tiếp bóng đá hôm nay individual businesses is stipulated as follows:

Deferral of tax trực tiếp bóng đá hôm nay land rents

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3. For the value-added tax, personal income tax of household businesses, trực tiếp bóng đá hôm nay individual businesses

Extension of the value-added tax trực tiếp bóng đá hôm nay personal income tax payment deadline for tax amounts due in 2024 for household businesses trực tiếp bóng đá hôm nay individual businesses operating in the economic sectors trực tiếp bóng đá hôm nay fields mentioned in Clauses 1, 2, trực tiếp bóng đá hôm nay 3, Article 3 of this Decree. household businesses, individual businesses must pay the deferred tax amounts no later than December 30, 2024.

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Therefore, the extension period for value-added tax trực tiếp bóng đá hôm nay personal income tax for household businesses trực tiếp bóng đá hôm nay individual businesses will end on December 30, 2024.

Will the tax deferral for household businesses trực tiếp bóng đá hôm nay individual businesses in Vietnam end on December 30, 2024? (Image from the Internet)

Which household businesses trực tiếp bóng đá hôm nay individuals are granted a tax deferral in Vietnam?

According to Article 3 ofDecree 64/2024/ND-CP, household businesses trực tiếp bóng đá hôm nay individual businesses are granted a tax deferral as follows:

(1) household businesses, individuals operating in the following economic sectors:

- Agriculture, forestry, trực tiếp bóng đá hôm nay fisheries;

- Manufacture, processing of food products; textiles; clothing manufacturing; leather trực tiếp bóng đá hôm nay related products manufacturing; processing of wood trực tiếp bóng đá hôm nay production of wood, bamboo, trực tiếp bóng đá hôm nay rattan products (except for beds, cabinets, tables, trực tiếp bóng đá hôm nay chairs); production of products from straw trực tiếp bóng đá hôm nay braided materials; production of paper trực tiếp bóng đá hôm nay paper products; production of rubber trực tiếp bóng đá hôm nay plastic products; production of other non-metallic mineral products; metal production; mechanical metal processing; metal treatment trực tiếp bóng đá hôm nay coating; production of electronic products, computers, trực tiếp bóng đá hôm nay optical products; production of automobiles trực tiếp bóng đá hôm nay other motor vehicles; production of beds, cabinets, tables, chairs;

- Construction;

- Publishing activities; cinematographic activities, television program production, sound recording trực tiếp bóng đá hôm nay music publishing;

- Extraction of crude oil trực tiếp bóng đá hôm nay natural gas (excluding corporate income tax deferral for crude oil, condensate, contractually collected natural gas);

- Production of beverages; printing, duplication of various recordings; production of coke trực tiếp bóng đá hôm nay refined petroleum products; production of chemicals trực tiếp bóng đá hôm nay chemical products; production of fabricated metal products (except for machinery trực tiếp bóng đá hôm nay equipment); production of motorcycles, scooters; repair, maintenance trực tiếp bóng đá hôm nay installation of machinery trực tiếp bóng đá hôm nay equipment;

- Waste water disposal trực tiếp bóng đá hôm nay sewerage.

(2) household businesses, individual businesses in the following economic sectors:

- Transportation trực tiếp bóng đá hôm nay warehousing; accommodation trực tiếp bóng đá hôm nay catering services; education trực tiếp bóng đá hôm nay training; healthcare trực tiếp bóng đá hôm nay social assistance activities; real estate business activities;

- Labor trực tiếp bóng đá hôm nay employment service activities; activities of travel agencies, tour operation trực tiếp bóng đá hôm nay services supporting, related to advertising trực tiếp bóng đá hôm nay organizing tours;

- Creative, artistic trực tiếp bóng đá hôm nay entertainment activities; activities of libraries, archives, museums trực tiếp bóng đá hôm nay other cultural activities; sports, amusement trực tiếp bóng đá hôm nay recreation activities; cinema activities;

- Broadcasting activities; computer programming, consultancy trực tiếp bóng đá hôm nay related activities; information service activities;

- Mining support service activities.

The economic sectors mentioned above are determined according toDecision 27/2018/QD-TTgon issuing the Vietnamese economic sector classification system.

The economic sector classification as per Appendix 1 issued withDecision 27/2018/QD-TTgincludes 5 levels trực tiếp bóng đá hôm nay the determination of the economic sector applies as follows:

+ If the name of an economic sector mentioned above belongs to a Level 1 sector, then the extension applies to all economic sectors belonging to sub-levels 2, 3, 4, 5 of Level 1;

+ If belonging to a Level 2 sector, then the extension applies to all economic sectors belonging to sub-levels 3, 4, 5 of Level 2;

+ If belonging to a Level 3 sector, the extension applies to all economic sectors belonging to sub-levels 4, 5 of Level 3;

+ If belonging to a Level 4 sector, the extension applies to all economic sectors belonging to sub-levels 5 of Level 4.

(3) household businesses, individuals producing industrial support products prioritized for development; key mechanical products.

Industrial support products prioritized for development are defined according toNghị định 111/2015/NĐ-CP; key mechanical products are defined according toDecision 319/QD-TTg in 2018.

Note: The economic sector trực tiếp bóng đá hôm nay field of the household businesses, individual businesses mentioned above are those in which they have business, production activities trực tiếp bóng đá hôm nay generate revenue in 2023 or 2024.

Vietnam: Are household businesses, individuals penalized for late tax payment if the extension period ends?

Pursuant to point a, clause 1, Article 59 ofTax Administration Law 2019, the handling of late tax payments is regulated as follows:

Handling of late tax payments

1. Circumstances where late payment interest applies include:

a) Taxpayers late in paying taxes compared to the prescribed deadline, extension deadline, as stated in the tax authority's notice, fixed decision, or handling decision of the tax authority;

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Therefore, in the event that the extension period lapses trực tiếp bóng đá hôm nay household businesses, individual businesses have not paid their taxes, they will be subject to late payment interest.