Template for Finalization of Foreign Contractor Tax Declaration for trực tiếp bóng đá việt nam hôm nay Latest Year 2024
Latest 2024 Form for Foreign Contractor Tax Finalization Declaration
At Appendix 2 issued together with Circular 80/2021/TT-BTC, there is a provision for trực tiếp bóng đá việt nam hôm nay latest form for foreign contractor tax finalization declaration.
View details of trực tiếp bóng đá việt nam hôm nay foreign contractor tax finalization declaration form hereDownload
Latest Foreign Contractor Tax Finalization Declaration Form for 2024 (Image from Internet)
When is trực tiếp bóng đá việt nam hôm nay corporate income tax (CIT) finalization point for foreign contractors using trực tiếp bóng đá việt nam hôm nay direct method?
In Clause 6, Article 8 of Decree 126/2020/ND-CP, it provides regulations on taxes declared monthly, quarterly, annually, periodically upon trực tiếp bóng đá việt nam hôm nay arising tax obligation, and tax finalization as follows:
Types of taxes declared monthly, quarterly, annually, periodically upon trực tiếp bóng đá việt nam hôm nay arising tax obligation, and tax finalization
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- Types of taxes and collections declared annually and finalized up to trực tiếp bóng đá việt nam hôm nay point of dissolution, bankruptcy, termination of operation, termination of contracts, or reorganization of enterprises. In trực tiếp bóng đá việt nam hôm nay case of a change in trực tiếp bóng đá việt nam hôm nay type of enterprise (excluding privatized state enterprises) where trực tiếp bóng đá việt nam hôm nay converted enterprise inherits all tax obligations of trực tiếp bóng đá việt nam hôm nay converted enterprise, there is no need to finalize taxes up to trực tiếp bóng đá việt nam hôm nay point of decision on trực tiếp bóng đá việt nam hôm nay conversion of trực tiếp bóng đá việt nam hôm nay enterprise, trực tiếp bóng đá việt nam hôm nay enterprise issues a tax finalization when trực tiếp bóng đá việt nam hôm nay year ends. Specifically, as follows:
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e) Value-added tax and corporate income tax by trực tiếp bóng đá việt nam hôm nay direct method of foreign contractors are finalized at trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay contractor agreement; corporate income tax by trực tiếp bóng đá việt nam hôm nay hybrid method of foreign contractors is finalized at trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay contractor agreement; corporate income tax by trực tiếp bóng đá việt nam hôm nay declaration method of foreign contractors is finalized annually.
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Hence, trực tiếp bóng đá việt nam hôm nay corporate income tax (CIT) finalization point for foreign contractors using trực tiếp bóng đá việt nam hôm nay direct method is upon trực tiếp bóng đá việt nam hôm nay termination of trực tiếp bóng đá việt nam hôm nay contractor agreement.
When is Foreign Contractor Tax to be paid?
According to Article 1, Circular 103/2014/TT-BTC, trực tiếp bóng đá việt nam hôm nay applicable subjects for Foreign Contractor Tax are specified as follows:
Applicable Subjects
trực tiếp bóng đá việt nam hôm nay guidelines in this Circular apply to trực tiếp bóng đá việt nam hôm nay following subjects (except as specified in Article 2, Chapter I):
Foreign organizations doing business with a permanent establishment in Vietnam or without a permanent establishment in Vietnam; foreign individuals doing business categorized as residents in Vietnam or non-residents in Vietnam (hereinafter commonly referred to as foreign contractors, foreign subcontractors) doing business in Vietnam or having income generated in Vietnam based on contracts, agreements, or commitments between foreign contractors and Vietnamese organizations or individuals or between foreign contractors and foreign subcontractors to perform part of trực tiếp bóng đá việt nam hôm nay contractor agreement.
Foreign organizations and individuals supplying goods in Vietnam in trực tiếp bóng đá việt nam hôm nay form of on-spot import and export having income generated in Vietnam based on contracts signed between foreign organizations or individuals and enterprises in Vietnam (except for cases of processing and returning goods to foreign organizations or individuals) or distributing goods in Vietnam, or supplying goods under delivery conditions of international commercial terms - Incoterms where trực tiếp bóng đá việt nam hôm nay seller bears risks related to trực tiếp bóng đá việt nam hôm nay goods until they enter trực tiếp bóng đá việt nam hôm nay territory of Vietnam.
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Thus, Foreign Contractor Tax is to be paid by individuals and organizations under trực tiếp bóng đá việt nam hôm nay following circumstances:
- Foreign organizations or individuals doing business with or without a permanent establishment in Vietnam.
- Foreign organizations or individuals supplying goods in Vietnam in trực tiếp bóng đá việt nam hôm nay form of on-spot import and export having income generated in Vietnam based on contracts or distributing goods in Vietnam, or supplying goods under delivery conditions of international commercial terms - Incoterms.
- Foreign organizations or individuals undertaking part, or trực tiếp bóng đá việt nam hôm nay entirety, of business activities distributing goods or supplying services in Vietnam.
- Foreign organizations or individuals through Vietnamese organizations or individuals to negotiate and sign contracts in trực tiếp bóng đá việt nam hôm nay name of foreign organizations or individuals.
- Foreign organizations or individuals exercising export, import, and distribution rights in trực tiếp bóng đá việt nam hôm nay Vietnamese market, purchasing goods for export, selling goods to Vietnamese traders per commercial law.
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