When is the deadline for submitting a excise tax return for lottery businesses in Vietnam?

Do lottery businesses have to pay excise tax in Vietnam?

Pursuant to Point e, Clause 2, Article 2 of the Law on excise Tax 2008, the taxed objects are regulated as follows:

Taxed Objects

...

2. Services:

a) Nightclub business;

b) Massage and karaoke business;

c) Casino business; electronic gaming with prizes including jackpot machines, slot machines, and similar devices;

d) Betting business;

đ) Golf business including membership card sales, golf playing tickets;

e) Lottery business.

Thus, according to the above regulations, the lottery business is subject to a excise tax.

When is the deadline for submitting a excise tax return for the lottery business in Vietnam? (Image from the Internet)

When is the deadline for submitting a excise tax return for lottery businesses in Vietnam?

According to Clause 1 and Clause 4, Article 8 of Decree 126/2020/ND-CP, regarding the types of taxes filed monthly, quarterly, and per occurrence, it is regulated as follows:

Types of Taxes Filed Monthly, Quarterly, Annually, Per Occurrence, and Tax Finalization Declaration

1. Types of taxes and other revenue items under the state budget managed by tax management agencies are submitted monthly, including:

a) Value-added tax, personal income tax. In the case that taxpayers meet the criteria specified in Article 9 of this Decree, they can choose to file quarterly.

b) excise tax.

c) Environmental protection tax.

d) Resource tax, except the resource tax specified at Point e of this clause.

đ) Fees and charges belonging to the state budget (except fees and charges collected by the representative offices of the Socialist Republic of Vietnam abroad under the provisions of Article 12 of this Decree; customs fees; transit goods, luggage, and vehicle charges).

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4. Types of taxes and other revenue items under the state budget filed per occurrence, including:

a) Value-added tax for taxpayers as prescribed in Clause 3, Article 7 of this Decree or taxpayers declaring value-added tax by the direct method on added value per the provisions of the tax laws on value-added tax but arises from tax obligations on the transfer of real estate activities.

b) excise tax for taxpayers who have export business, not yet paid excise tax at the production stage, then instead of exporting, they sell domestically. excise tax of business establishments buying domestically produced cars, aircraft, yachts not subject to excise tax but then change the purpose of use to a taxable one.

...

Based on the above regulations, the excise tax is a monthly declared tax.

However, in the case of excise tax for taxpayers engaged in export business who have not yet paid excise tax at the production stage and later sell domestically instead of exporting; the excise tax of a business facility purchasing domestic cars, aircraft, yachts not subject to excise tax but subsequently changing the purpose of use to a taxable one, it is declared per occurrence.

Additionally, Clause 1, Article 44 of the Law on Tax Administration 2019 stipulates the deadline for tax submitting as follows:

Deadline for submitting Tax Returns

1. The deadline for submitting tax returns for taxes filed monthly and quarterly is prescribed as follows:

a) No later than the 20th of the month following the month in which the tax obligation arises in the case of monthly submitting and payment;

b) No later than the last day of the first month of the following quarter in the case of quarterly submitting and payment;

...

Thus, the latest deadline for submitting a excise tax return for the lottery business is the 20th day of the month following the month in which the tax obligation arises.

Where to submit tax returns for the lottery business in Vietnam?

According to Article 45 of the Law on Tax Administration 2019, the place for submitting tax returns for the lottery business is stipulated as follows:

- Taxpayers file tax returns at the directly managing tax authority.

- In the case of submitting tax returns through the one-stop service mechanism, the place for submitting tax returns shall comply with the provisions of that mechanism.

- The place for submitting tax returns for export and import goods is in accordance with the provisions of the Customs Law.

- The Government of Vietnam stipulates the place for submitting tax returns for the following cases:

+ Taxpayers with multiple production and business activities;

+ Taxpayers conducting production and business activities in multiple locations; taxpayers with tax obligations on taxes filed and paid per occurrence;

+ Taxpayers with tax obligations related to land revenue; licenses for exploiting water resources and mineral resources;

+ Taxpayers with personal income tax finalization obligations;

+ Taxpayers declare taxes through electronic transactions and other necessary cases.