What documents are included in the tax declaration dossier for household businesses paying fixed tax in Vietnam?

What documents are included in the tax declaration dossier for household businesses paying fixed tax in Vietnam?

Based on the guidance in Clause 2, Article 13 of Circular No. 40/2021/TT-BTC, specific regulations on the tax declaration dossier for fixed tax are as follows:

household businesses paying fixed tax using invoices issued by tax authorities, which are retailed per occurrence, must declare tax per occurrence. Such households use the Tax Declaration Form for the tax declaration dossier according to form 01/CNKD. The tax declaration dossier includes:

+ A copy of the economic contract for providing goods and services related to the business activities of the fixed tax household;

+ A copy of the acceptance report, contract liquidation document;

+ A copy of documents proving the origin of goods and services such as: A purchase list of agricultural products if they are domestic agricultural goods; A list of goods purchased and exchanged by border residents if they are goods imported by border residents; The seller's invoice if they are goods imported from domestic business organizations or individuals; related documents to prove if they are goods produced and supplied by individuals themselves...

- The tax authority has the right to request the original documents for comparison and verification of the accuracy of the copies against the originals.

What documents are included in the tax declaration dossier for household businesses paying fixed tax in Vietnam? (Image from the Internet)

Where is the tax declaration dossier for fixed tax submitted in Vietnam?

According to Article 45 of the Law on Tax Administration 2019, specific regulations on the place for submitting the tax declaration dossier are as follows:

[1] Taxpayers submit the tax declaration dossier at the directly managing tax authority.

[2] In case of submitting the tax declaration dossier under the single-window mechanism, the place for submitting the tax declaration dossier is in accordance with the regulations of that mechanism.

[3] The place for submitting the tax declaration dossier for exported and imported goods is in accordance with the provisions of the Customs Law.

[4] The Government of Vietnam prescribes the place for submitting the tax declaration dossier in the following cases:

- Taxpayers engaged in multiple production and business activities;

- Taxpayers carrying out production and business activities in multiple locations;

- Taxpayers having tax obligations occurring for taxes declared and paid per occasion;

- Taxpayers having tax obligations occurring from land-related revenues; the granting of rights to exploit water resources, or mineral resources;

- Taxpayers having tax obligations occurring from personal income tax finalization;

- Taxpayers declaring tax through electronic transactions and other necessary cases.

What is the latest deadline for submitting the tax declaration dossier for household businesses paying fixed tax in Vietnam in 2024?

According to Official Dispatch 8478/CTNDI-HKDCN on tax management for business households and individuals in 2024, specific regulations are as follows:

Official Dispatch 8478/CTNDI-HKDCN... Download

Deadline for submitting the tax declaration dossier

Based on Clause 3, Article 13 of Circular 40/2021/TT-BTC:

The deadline for submitting the tax declaration dossier for household businesses paying fixed tax is no later than December 15, 2024.

In case a fixed tax household newly starts a business (including those declaring a transition to the presumptive method), or changes to a declaration method, changes industry, or changes business scale within the year, the deadline for submitting the tax declaration dossier for household businesses paying fixed tax is no later than the 10th day from the date of starting business, changing the tax calculation method, changing the industry, or changing the business scale.

The deadline for submitting the tax declaration dossier for the case where the fixed tax household uses invoices issued by the tax authority and retails per occurrence is no later than the 10th day from the date of revenue generation requiring invoice usage.

Reference to Clause 3, Article 13 of Circular 40/2021/TT-BTC provides specific regulations on the deadline for submitting the tax declaration dossier for household businesses paying fixed tax as follows:

Tax Management for fixed tax Households

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3. Deadline for submitting the tax declaration dossier

The deadline for submitting the tax declaration dossier for household businesses paying fixed tax is stipulated at point c, Clause 2, Clause 3, Article 44 of the Law on Tax Administration. To be specific:

a) The deadline for submitting the tax declaration dossier for household businesses paying fixed tax is no later than December 15 of the year preceding the tax year.

b) In case a fixed tax household newly starts a business, changes to a declaration method, changes industry, or changes business scale within the year, the deadline for submitting the tax declaration dossier is no later than the 10th day from the date of starting business, changing the tax calculation method, changing the industry, or changing the business scale.

c) The deadline for submitting the tax declaration dossier for cases where the fixed tax household uses invoices issued by the tax authority and retails per occurrence is no later than the 10th day from the date of revenue generation requiring invoice usage.

....

Thus, according to the above regulations, the deadline for submitting the tax declaration dossier for household businesses paying fixed tax in 2024 is no later than December 15, 2024.