What is the Form 01-6/GTGT on distribution of VAT payable in Vietnam according to Circular 80?

Download Form 01-6/GTGT on distribution of VAT Payable according to Circular 80?

Form 01-6/GTGT - Appendix on the distribution of value-added tax payable (excluding hydroelectric production, electronic lottery business) is stipulated in Section II, Appendix II issued together with Circular 80/2021/TT-BTC.

DOWNLOAD Form 01-6/GTGT on distribution of VAT payable (excluding hydroelectric production, electronic lottery business)

What is the Form 01-6/GTGT on distribution of VAT payable in Vietnam according to Circular 80? (Image from Internet)

How to declare Form 01-6/GTGT on distribution of VAT payable in Vietnam according to Circular 80?

Below are instructions on how to declare the Appendix on the distribution of VAT payable (excluding hydroelectric production, electronic lottery business) according to Form 01-6/GTGT issued together with Circular 80/2021/TT-BTC as follows:

* Indicator [01a]: Taxpayers choose one of the following distribution activities:

- Dependent units, business locations are production facilities.

- Dependent units engaging in postpaid telecommunications services.

* Indicators [06], [07]:

- In case of distribution to production facilities: The taxpayer determines the payable tax amount and revenue without VAT of the production facility but not exceeding the payable tax amount and total revenue without VAT on the VAT declaration form 01/GTGT.

- In case of distribution to postpaid telecommunications services: The taxpayer determines the payable tax amount of postpaid telecommunications services at indicator [06] but cannot exceed the payable tax amount on the VAT declaration form 01/GTGT; leave indicator [07] blank.

DOWNLOAD >>> Form 01/GTGT

* Indicators [11], [12]: Declare the name of the district, province where the dependent unit, business location is different from the province of the main office.

How to determine the deadline for submitting VAT declaration dossiers?

According to regulations in Article 44 of the Law on Tax Administration 2019 regarding the deadline for submitting tax declaration dossiers as follows:

Deadline for submitting tax declaration dossiers

1. The deadline for submitting tax declaration dossiers for taxes declared monthly or quarterly is stipulated as follows:

a) No later than the 20th day of the following month for monthly declarations and payments;

b) No later than the last day of the first month of the following quarter for quarterly declarations and payments.

2. The deadline for submitting tax declaration dossiers for taxes calculated annually is stipulated as follows:

a) No later than the last day of the third month from the end of the calendar year or fiscal year for annual tax finalization dossiers; no later than the last day of the first month of the calendar year or fiscal year for annual tax declaration dossiers;

b) No later than the last day of the fourth month following the end of the calendar year for individual income tax finalization dossiers of individuals directly finalizing taxes;

c) No later than December 15 of the preceding year for tax declaration dossiers of household businesses, individual businesses paying tax by the presumptive method; in the case of new businesses, no later than 10 days from the start of business for tax declaration dossiers.

3. The deadline for submitting tax declaration dossiers for taxes declared and paid per occurrence of tax liability is no later than the 10th day from the date of tax liability occurrence.

4. The deadline for submitting tax declaration dossiers for the termination of activities, termination of contracts, or reorganization of enterprises is no later than the 45th day from the occurrence of the event.

5. The Government of Vietnam stipulates the deadline for submitting tax declaration dossiers for land use tax; non-agricultural land use tax; land levies; land rent, water surface rent; mining rights fees; water resource exploitation rights fees; registration fee; license tax; revenues into the state budget according to the law on management and use of public property; international profit reporting.

6. The deadline for submitting tax declaration dossiers for exported or imported goods follows the provisions of the Customs Law.

7. In case of electronic tax declaration by the taxpayer on the last day of the deadline for tax declaration submission and the tax authority's portal encounters an issue, the taxpayer must submit the tax declaration dossier and electronic tax payment proof on the day after the tax authority's portal resumes operation.

Therefore, depending on the VAT declaration period of enterprises or businesses, the deadline for submitting the VAT declaration dossiers is stipulated as follows: