When will the Tax Department issue the tax declaration form for 2025? Where to submit the fixed tax declaration dossier for household businesses in Vietnam?

Vietnam: When will the Tax Department issue the Tax Declaration Form for the year 2025?

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

Official Dispatch 8478/CTNDI-HKDCN... Download

1.1. Tax Declaration Dossier

Based on the guidance of Clause 2, Article 13, Circular No. 40/2021/TT-BTC:

- From November 20, 2024 to December 5, 2024, the Tax Department issues the Tax Declaration Form for the following year to all household businesses paying fixed tax (form 01/CNKD).

- household businesses paying fixed tax using invoices issued by the tax authorities and selling retail for each occurrence, when declaring tax on revenue from single-use invoices, the household businesses paying fixed tax declare tax for each occurrence and use the Tax Declaration Form for business households in accordance with 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 household business paying fixed tax;

+ A copy of the acceptance and settlement record of the contract;

+ A copy of documents proving the origin of goods or services such as: a list of purchased agricultural products if they are domestic agricultural products; a list of goods bought, sold, exchanged by border residents if they are goods imported by border residents; the seller’s invoice if the goods are imported and bought from domestic businesses or individuals; documents proving if they are self-produced, self-supplied goods...

- The tax authority has the right to request the presentation of the originals to verify and confirm the accuracy of the copies compared to the originals.

Referring to Clause 2, Article 13 Circular 40/2021/TT-BTC on tax management for household businesses paying fixed tax as follows:

Tax Management for household businesses paying fixed tax

...

2. Tax Declaration Dossier

a) From November 20 to December 5 annually, the tax authority issues the Tax Declaration Form for the following year to all household businesses paying fixed tax.

b) The tax declaration dossier for household businesses paying fixed tax as prescribed at point 8.1, Appendix I - List of tax declaration dossiers issued with Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam is the Tax Declaration Form for business households, business individuals in accordance with form 01/CNKD issued with this Circular.

c) In case a household business paying fixed tax uses invoices issued by the tax authority, selling retail per occurrence, when declaring tax on revenue from single-use invoices, the household declares tax per occurrence and uses the Tax Declaration Form for business households, business individuals in accordance with form 01/CNKD issued with this Circular and presents, submits the following documents with the tax declaration dossier:

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

- A copy of the acceptance and settlement record of the contract;

- A copy of documents proving the origin of goods or services such as a list of purchased agricultural products if they are domestic agricultural products; a list of goods bought, sold, exchanged by border residents if they are goods imported by border residents; the seller’s invoice if the goods are imported and bought from domestic businesses or individuals; documents proving if they are self-produced, self-supplied goods;...

The tax authority has the right to request the presentation of the originals to verify and confirm the accuracy of the copies compared to the originals.

.....

Thus, according to the above regulations from November 20, 2024, to December 5, 2024, the Tax Department will issue the Tax Declaration Form for the following year to all household businesses paying fixed tax.

When will the Tax Department issue the tax declaration form for 2025? Where to submit the tax declaration dossier for household businesses paying fixed tax in Vietnam? (Image from Internet)

Vietnam: What does the fixed tax declaration dossier include?

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

- From November 20, 2024, to December 5, 2024, the Tax Department issues the Tax Declaration Form for the following year to all household businesses paying fixed tax (form 01/CNKD).

- household businesses paying fixed tax using invoices issued by the tax authority and selling retail per occurrence, when declaring tax on revenue from single-use invoices, the household businesses paying fixed tax declare tax per occurrence and 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 household business paying fixed tax;

+ A copy of the acceptance and settlement record of the contract;

+ A copy of documents proving the origin of goods or services such as: a list of purchased agricultural products if they are domestic agricultural products; a list of goods bought, sold, exchanged by border residents if they are goods imported by border residents; the seller’s invoice if the goods are imported and bought from domestic businesses or individuals; documents proving if they are self-produced, self-supplied goods...

- The tax authority has the right to request the presentation of the originals to verify and confirm the accuracy of the copies compared to the originals.

Where to submit the fixed tax declaration dossier in Vietnam?

According to Article 45 Law on Tax Administration 2019 the specific provisions on where to submit 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 according to the one-stop shop mechanism, the place of submission follows the provisions of that mechanism.

[3] The place to submit the tax declaration dossier for import and export goods is as prescribed by the Customs Law.

[4] the Government of Vietnam specifies the place of submission for the following cases:

- Taxpayers with multiple production and business activities;

- Taxpayers conducting production and business activities in multiple locations; taxpayers with tax obligations arising from taxes declared and paid per occurrence;

- Taxpayers with tax obligations arising from land revenues; granting water resource and mineral resource exploitation rights;

- Taxpayers with obligations to finalize personal income tax;

- Taxpayers conducting tax declarations via electronic transactions and other necessary cases.