Who are required to pay taxes separately in Vietnam?

Who are required to pay taxes separately in Vietnam?

Based on Clause 2, Article 6 of Circular 40/2021/TT-BTC, which stipulates the tax calculation method for individuals paying taxes separately as follows:

Tax calculation method for individuals paying taxes separately

1. The tax declaration method separately applies to individuals who conduct irregular business activities and do not have a fixed business location. Irregular business activities are determined based on the characteristics of production and business activities in various fields and industries, and are self-determined by individuals to choose the tax declaration method as guided in this Circular. A fixed business location is where individuals conduct production, business activities such as: transaction locations, stores, shops, factories, warehouses, docks, yards, or other similar places.

2. Individuals paying taxes separately include:

a) Mobile business individuals;

b) Individuals who are private construction contractors;

c) Individuals transferring the national domain name of Vietnam ".vn";

d) Individuals earning income from digital information content products and services if they do not opt for the declaration method.

...

Individuals paying taxes separately include:

- Mobile business individuals;

- Private construction contractors;

- Individuals transferring the national domain name of Vietnam ".vn";

- Individuals earning income from digital information content products and services if they do not opt for the declaration method.

Who are required to pay taxes separately in Vietnam? (Image from the Internet)

Where to submit tax declaration documents for individuals paying taxes separately in Vietnam?

Based on Clause 2, Article 12 of Circular 40/2021/TT-BTC, which stipulates the place to submit tax declaration documents for individuals paying taxes separately as stipulated in Clause 1, Article 45 of the Law on Tax Administration 2019. Specifically:

(1) In the case of mobile business, tax declaration documents are submitted at the Tax Department directly managing the location where the individual engages in business activities.

(2) For individuals earning income from digital information content products and services, tax declaration documents are submitted at the Tax Department directly managing the location where the individual resides (permanent or temporary).

(3) For individuals earning income from transferring the national domain name of Vietnam ".vn", tax declaration documents are submitted at the Tax Department of the individual's place of residence.

In case the transferring individual is a non-resident, tax declaration documents are submitted at the tax authority managing the organization in charge of the national domain name of Vietnam ".vn".

(4) For individuals who are private construction contractors, tax declaration documents are submitted at the Tax Department directly managing the location where the individual is engaged in construction activities.

When is the deadline for submitting tax declaration documents for individuals paying taxes separately in Vietnam ?

Based on Clause 3, Article 12 of Circular 40/2021/TT-BTC:

Tax management for individuals paying taxes separately

...

3. Deadline for submitting tax declaration documents

The deadline for submitting tax declaration documents for individuals paying taxes separately as stipulated in Clause 3, Article 44 of the Law on Tax Administration is no later than the 10th day from the date of the tax obligation arising.

4. Deadline for tax payment

The deadline for paying tax for individuals paying separately is in accordance with Clause 1, Article 55 of the Law on Tax Administration, specifically: The tax payment deadline is no later than the last day of the deadline for submitting tax declaration documents. If supplementary tax declaration documents are submitted, the tax payment deadline is the same deadline as that for submitting tax declaration documents of the tax period having errors or omissions.

Based on Article 44 of the Law on Tax Administration 2019:

Deadline for submitting tax declaration documents

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

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

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

2. The deadline for submitting annual tax declaration documents 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; no later than the last day of the first month of the calendar or fiscal year for annual declarations;

b) No later than the last day of the fourth month from the end of the calendar year for the personal income tax finalization of individuals who perform self-finalization;

c) No later than December 15 of the preceding year for tax declaration documents of household businesses and individuals applying presumptive tax; for new household businesses and individual businesses, the tax declaration deadline is 10 days after the start of business.

3. The deadline for submitting tax declaration documents for separately is no later than the 10th day from the date of the tax obligation arising.

...

The deadline for submitting tax declaration documents for individuals paying taxes separately is no later than the 10th day from the date of the tax obligation arising.