How to change from declaring vtv5 trực tiếp bóng đá hôm nay monthly to declaring vtv5 trực tiếp bóng đá hôm nay quarterly in Vietnam in 2024?

How to change from declaring vtv5 trực tiếp bóng đá hôm nay monthly to declaring vtv5 trực tiếp bóng đá hôm nay quarterly in Vietnam in 2024?

Pursuant to Clause 2 Article 9 of the Decree 126/2020/ND-CP stipulating instructions on change from declaring vtv5 trực tiếp bóng đá hôm nay monthly to declaring vtv5 trực tiếp bóng đá hôm nay quarterly:

Conditions for quarterly declaration of VAT and personal income vtv5 trực tiếp bóng đá hôm nay

...

2. Taxpayers shall determine their eligibility to declare vtv5 trực tiếp bóng đá hôm nay quarterly themselves.

a) Taxpayers that fulfill all requirements for quarterly declaration may choose between monthly or quarterly declaration throughout the calendar year.

b) In case a taxpayer who is declaring vtv5 trực tiếp bóng đá hôm nay monthly fulfills the requirements for quarterly declaration and wishes to declare vtv5 trực tiếp bóng đá hôm nay quarterly, the taxpayer shall submit a written request (Appendix I hereof) to the supervisory vtv5 trực tiếp bóng đá hôm nay authority by January 31 of the year in which quarterly declaration is applied. If such a written request is not submitted by this deadline, the taxpayer shall keep declaring vtv5 trực tiếp bóng đá hôm nay monthly throughout the calendar year.

c) In case a taxpayer finds that the requirements for quarterly declaration are not fulfilled, the taxpayer shall declare vtv5 trực tiếp bóng đá hôm nay monthly from the first month of the next quarter. In this case, the taxpayer is not required to submit vtv5 trực tiếp bóng đá hôm nay declaration dossiers of the previous quarters. However, the taxpayer shall submit a document specifying the difference between monthly declared vtv5 trực tiếp bóng đá hôm nay and quarterly declared vtv5 trực tiếp bóng đá hôm nay (Appendix I hereof) and pay the late payment interest as per regulations.

d) In case the vtv5 trực tiếp bóng đá hôm nay authority finds that a taxpayer is not eligible to declare vtv5 trực tiếp bóng đá hôm nay quarterly, the vtv5 trực tiếp bóng đá hôm nay authority shall determine the difference between monthly declared vtv5 trực tiếp bóng đá hôm nay and quarterly declared vtv5 trực tiếp bóng đá hôm nay and charge late payment interest (if any) as per regulations and the taxpayer shall declare vtv5 trực tiếp bóng đá hôm nay monthly from the receipt of the vtv5 trực tiếp bóng đá hôm nay authority’s notice.

As regulations above, in case a taxpayer who is declaring vtv5 trực tiếp bóng đá hôm nay monthly fulfills the requirements for quarterly declaration and wishes to declare vtv5 trực tiếp bóng đá hôm nay quarterly, the taxpayer shall:

- Submit a written request (Appendix I hereof) to the supervisory vtv5 trực tiếp bóng đá hôm nay authority;

- Submit the written request by January 31 of the year in which quarterly declaration is applied.

If such a written request is not submitted by this deadline, the taxpayer shall keep declaring vtv5 trực tiếp bóng đá hôm nay monthly throughout the calendar year.

How to change from declaring vtv5 trực tiếp bóng đá hôm nay monthly to declaring vtv5 trực tiếp bóng đá hôm nay quarterly in Vietnam in 2024? - image from internet

What is the deadline for submission of vtv5 trực tiếp bóng đá hôm nay declaration dossiers of taxes declared quarterly in Vietnam in 2024?

Pursuant to Clause 1 Article 44 of the Law on vtv5 trực tiếp bóng đá hôm nay Administration in 2019 stipulating the deadline for submission of vtv5 trực tiếp bóng đá hôm nay declaration dossiers of taxes declared quarterly in Vietnam:

Deadlines for submission of vtv5 trực tiếp bóng đá hôm nay declaration dossiers

1. Deadlines for submission of vtv5 trực tiếp bóng đá hôm nay declaration dossiers of taxes declared monthly and quarterly:

a) For taxes declared monthly: the 20^thof the month succeeding the month in which vtv5 trực tiếp bóng đá hôm nay is incurred;

b) For taxes declared quarterly: the last day of the first month of the succeeding quarter.

2. For taxes declared annually:

a) For annual vtv5 trực tiếp bóng đá hôm nay statement dossiers: the last day of the 3^rdmonth from the end of the calendar year or fiscal year. For annual vtv5 trực tiếp bóng đá hôm nay declaration dossiers: the last day of the first month from the end of the calendar year or fiscal year

b) For annual personal income vtv5 trực tiếp bóng đá hôm nay statements prepared by income earners: the last day of the 4^thmonth from the end of the calendar year;

c) For presumptive vtv5 trực tiếp bóng đá hôm nay declarations prepared by household businesses and individual businesses: the 15^thof December of the preceding year. For new household businesses and individual businesses: within 10 days from the date of commencement of the business.

...

As regulations above, the deadline for submission of vtv5 trực tiếp bóng đá hôm nay declaration dossiers in 2024 is as follows:

- The deadline for submission of vtv5 trực tiếp bóng đá hôm nay declaration dossiers in first quarter in 2024: by the end of 02/5/2024.

According to the regulations, the deadline for submission of vtv5 trực tiếp bóng đá hôm nay declaration dossiers in first quarter in 2024 will be April 30, 2024. However, April 30, 2024, and May 1, 2024, are national holidays according to the Labor Code in 2019. Therefore, the deadline for submitting the vtv5 trực tiếp bóng đá hôm nay declaration dossiers in the first quarter in 2024 will be May 2, 2024.

- The deadline for submission of vtv5 trực tiếp bóng đá hôm nay declaration dossiers in second quarter in 2024: by the end of 31/7/2024.

- The deadline for submission of vtv5 trực tiếp bóng đá hôm nay declaration dossiers in third quarter in 2024: by the end of 31/10/2024.

- The deadline for submission of vtv5 trực tiếp bóng đá hôm nay declaration dossiers in fourth quarter in 2024: by the end of 31/01/2025.

What documents are included in the vtv5 trực tiếp bóng đá hôm nay declaration dossier in Vietnam?

Pursuant to Article 43 of the Law on vtv5 trực tiếp bóng đá hôm nay Administration in 2019 stipulating vtv5 trực tiếp bóng đá hôm nay declaration dossier in Vietnam:

vtv5 trực tiếp bóng đá hôm nay declaration

1. The vtv5 trực tiếp bóng đá hôm nay declaration dossier of taxes that are declared and paid monthly is the monthly vtv5 trực tiếp bóng đá hôm nay return.

2. The vtv5 trực tiếp bóng đá hôm nay declaration dossier of taxes that are declared and paid quarterly is the quarterly vtv5 trực tiếp bóng đá hôm nay return.

3. The vtv5 trực tiếp bóng đá hôm nay declaration dossier of taxes that are declared and paid annually is:

a) The annual vtv5 trực tiếp bóng đá hôm nay declaration dossier, which consists of the annual vtv5 trực tiếp bóng đá hôm nay return and other documents relevant to the vtv5 trực tiếp bóng đá hôm nay payable; or

b) The terminal vtv5 trực tiếp bóng đá hôm nay declaration dossier, which consists of the annual vtv5 trực tiếp bóng đá hôm nay statement, the annual financial statement, the declaration of related-party transactions and other documents relevant to vtv5 trực tiếp bóng đá hôm nay statement.

...

As regulations above, the vtv5 trực tiếp bóng đá hôm nay declaration dossier of taxes that are declared and paid quarterly is the quarterly vtv5 trực tiếp bóng đá hôm nay return.

Best regards!