General Department of Taxation Requests Inspection of Declarations đá bóng trực tiếp Tax Payments for Livestream Online Sales
General Department of Taxation Requires Inspection of Tax Declaration đá bóng trực tiếp Payment for Livestream Online Sales?
On June 4, 2024, the General Department of Taxation issued Official Telegram 01/CD-TCT in 2024 on the resolute đá bóng trực tiếp effective implementation of tax management for e-commerce activities đá bóng trực tiếp electronic invoices generated from point-of-sale systems.
In Section 1 of Official Telegram 01/CD-TCT in 2024, the General Department of Taxation requires as follows:
1. Conduct a comprehensive đá bóng trực tiếp synchronized review đá bóng trực tiếp inspection of tax declaration, payment, đá bóng trực tiếp use of electronic invoices by organizations, business households, đá bóng trực tiếp individuals engaged in e-commerce, trading on e-commerce platforms, affiliate marketing, providing digital content products, đá bóng trực tiếp receiving income from advertising activities, software provision... especially organizations đá bóng trực tiếp individuals conducting online business, livestreaming for selling goods đá bóng trực tiếp services,...
- Implement solutions to apply electronic invoices generated from point-of-sale systems from August 1, 2024, for the following types of businesses:
- Selling golf tickets đá bóng trực tiếp providing services within the golf course.
- Trading apparel, equipment, accessories, etc., used for playing golf.
Develop plans đá bóng trực tiếp implement inspection đá bóng trực tiếp auditing activities for the aforementioned types to ensure that business entities understand đá bóng trực tiếp fully recognize their responsibilities đá bóng trực tiếp commit to accurately declaring đá bóng trực tiếp paying taxes as required, promoting the deployment of electronic invoices generated from point-of-sale systems, đá bóng trực tiếp combating tax revenue loss for the state budget.
Urgently deploy the mandate to the heads of Tax Departments, leaders of the Departments, Sub-departments, đá bóng trực tiếp specifically to the officials managing the units to work, propagate policies, đá bóng trực tiếp legal regulations concerning tax declaration, payment, đá bóng trực tiếp the use of electronic invoices in transactions to each business entity in the fields of e-commerce, golf course business, golf support services...
Direct the review, statistics, đá bóng trực tiếp assessment of tax management activities to plan for the application of electronic invoices generated from point-of-sale systems for business types with revenue from selling tickets to tourist spots, entertainment activities,... report to the General Department of Taxation before August 1, 2024.
Thus, to improve management efficiency đá bóng trực tiếp prevent tax loss for e-commerce activities, the General Director of the General Department of Taxation requires the Directors of the Provincial Tax Departments, City Tax Departments, đá bóng trực tiếp the Large Business Tax Department to urgently đá bóng trực tiếp comprehensively check the tax declaration đá bóng trực tiếp payment, đá bóng trực tiếp the use of electronic invoices by organizations, business households, đá bóng trực tiếp individuals conducting online business đá bóng trực tiếp livestreaming sales.
General Department of Taxation requires inspection of tax declaration đá bóng trực tiếp payment for livestream online sales? (Image from the Internet)
How Much Income from Online Sales Requires Personal Income Tax Declaration?
According to Article 4 of Circular 40/2021/TT-BTC, the principles for tax calculation are stipulated as follows:
Tax Calculation Principles
Tax calculation principles for business households đá bóng trực tiếp individuals are implemented according to the current legal provisions on VAT, personal income tax (PIT), đá bóng trực tiếp related normative documents.
Business households đá bóng trực tiếp individuals with an annual revenue from production đá bóng trực tiếp business activities of VND 100 million or less are exempt from VAT đá bóng trực tiếp PIT as per the legal provisions on VAT đá bóng trực tiếp PIT. Business households đá bóng trực tiếp individuals are responsible for accurately, honestly, đá bóng trực tiếp fully declaring taxes đá bóng trực tiếp submitting tax documents on time; being accountable before the law for the accuracy, honesty, đá bóng trực tiếp completeness of tax documents as required.
For business households đá bóng trực tiếp individuals operating as a group of individuals or households, the annual revenue threshold of VND 100 million or less to determine exemption from VAT đá bóng trực tiếp PIT for each year is considered for one (01) sole representative of the group of individuals or households.
Thus, if an individual engaging in online business has an annual income of VND 100 million or more, they must declare đá bóng trực tiếp pay PIT.
When is Personal Income Tax Reduction Applicable?
According to Article 5 of the Personal Income Tax Law 2007, tax reduction is applicable in the following cases:
Taxpayers facing difficulties due to natural disasters, fires, accidents, or serious illnesses affecting their ability to pay taxes may be considered for a tax reduction corresponding to the extent of the damage but not exceeding the tax payable amount.
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