How to prepare the tax declaration form for individual businesses paying tax separately in Vietnam in 2025?

What is the tax declaration form for individual businesses paying tax separately in Vietnam in 2025?

The tax declaration form for individual businesses paying tax separately is Form No. 01/CNKD issued in conjunction with Circular 40/2021/TT-BTC.

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How to prepare the tax declaration form for individual businesses paying tax separately in Vietnam in 2025?

The method for preparing the tax declaration form for individual businesses paying tax separately is specifically guided by Form No. 01/CNKD issued in conjunction with Circular 40/2021/TT-BTC as follows:

- Mark the X in the box "individual businesses paying tax separately."

- Indicator [01d] is declared for individual businesses paying tax separately.

- Indicator [08a] is only marked if the information in indicator [08] has changed compared to the immediately preceding declaration.

- Indicator [12a] is only marked if the information in indicators [12b], [12c], [12d], [12đ] has changed compared to the immediately preceding declaration.

- In the revenue and output indicator: If it is an individual business taxpayer who pays taxes on a per-occurrence basis, then declare the revenue and output generated on a per-occurrence basis.

- Individual businesses in a cooperative business arrangement with an organization shall have the organization declare on their behalf, accompanied by the detailed listing appendix for business households and individual businesses according to Form 01-1/BK-CNKD and are not required to declare items from [04] to [18].

- Section C only applies to individuals permitted to exploit mineral resources.

How to prepare the tax declaration form for individual businesses paying tax separately in Vietnam in 2025? (Image from Internet)

What are the regulations for tax administration for individual businesses paying tax separately in Vietnam?

The regulations for tax administration for individual businesses paying tax separately are provided in Article 12 of Circular 40/2021/TT-BTC as follows:

(1) Tax declaration dossier

The tax declaration dossier for individual businesses paying tax separately is stipulated in section 8.3 Appendix I - List of tax declaration dossiers issued in conjunction with Decree 126/2020/ND-CP. Specifically:

- Tax declaration for business households and individuals according to Form No. 01/CNKD issued in conjunction with Circular 40/2021/TT-BTC;

- Accompanying documents for the tax declaration dossier for each occurrence include:

+ A copy of the economic contract for supplying goods and services;

+ A copy of the acceptance and liquidation agreement of the contract;

+ A copy of documents proving the origin of the goods such as: Purchase list for agricultural products if they are domestic agricultural products; Purchase and exchange list for goods from border residents if they are goods imported by border residents; Invoice from the seller if they are imported goods purchased from domestic business organizations or individuals; relevant documents to prove if they are goods produced by the individuals themselves;...

The tax authority has the right to request the presentation of the original documents for comparison and confirmation of the accuracy of the copies compared to the originals.

(2) Place of submission of the tax declaration dossier

The place for submission of the tax declaration dossier for individual businesses paying tax separately is specified in clause 1, Article 45 of Tax Administration Law 2019. Specifically:

- In the case of mobile business activities, submit the tax declaration dossier at the Tax Department directly managing where the individual carries out the business activity.

- In the case of individuals with income from digital content products and services, submit the tax declaration dossier at the Tax Department directly managing where the individual resides (permanent or temporary residence).

- In the case of individuals with income from the transfer of the national Vietnam internet domain “.vn”, submit the tax declaration dossier at the Tax Department where the individual resides. In the case of non-resident individual transfers, submit the tax declaration dossier at the tax authority directly managing the organization that controls the Vietnam national internet domain “.vn”.

- In the case of individuals who are private construction contractors, submit the tax declaration dossier at the Tax Department directly managing where the individual undertakes construction activities.

(3) Deadline for submitting the tax declaration dossier

The deadline for submitting the tax declaration dossier for individual businesses paying tax separately is specified in clause 3, Article 44 of Tax Administration Law 2019, which is no later than the 10th day from the day the tax obligation arises.

(4) Deadline for tax payment

The deadline for tax payment for individual businesses paying tax separately is carried out according to the provisions in clause 1, Article 55 of Tax Administration Law 2019, specifically: The deadline for tax payment is no later than the last day of the deadline for submitting the tax declaration dossier. In the case of supplementary tax declaration, the tax payment deadline is the deadline for submitting the tax declaration dossier of the tax period with errors or omissions.