What are the deadlines for submission of tax declaration dossiers in Vietnam in case organizations and individuals declaring and paying tax on behalf of other individuals?
- What are the tax declaration dossiers in Vietnam in case organizations and individuals declaring and paying tax on behalf of other individuals?
- Vietnam: What are the deadlines for submission of tax declaration dossiers in case organizations and individuals declaring and paying tax on behalf of other individuals?
- Where to submit tax declaration dossiers in Vietnam?
What are the tax declaration dossiers in Vietnam in case organizations and individuals declaring and paying tax on behalf of other individuals?
Pursuant to Point b, Clause 1, Article 16 of Circular 40/2021/TT-BTC has the following regulations:
Tax calculation in case organizations and individuals declaring and paying tax on behalf of other individuals
1. Tax declaration dossier
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b) The tax declaration dossier prepared by the organization that declares and pays tax on behalf of the lessor shall contain the documents specified in Point 8.5 of Appendix I of the Decree No. 126/2020/ND-CP. To be specific:
- The tax form No. 01/TTS enclosed herewith (for lessors who directly declare tax with tax authorities and organizations declaring tax on behalf of individuals);
- Form No. 01-2/BK-TTS enclosed herewith (for organizations declaring tax on behalf of);
- Copy of the lease contract and its appendices (for the first declaration). The tax authority is entitled to request the taxpayer to present original copies for comparison with the copies.
Accordingly, in the case of an organization declaring taxes on behalf of, or paying taxes on behalf of, a lessor, it is necessary to prepare tax declaration documents including:
- The tax form No. 01/TTS enclosed with Circular 40/2021/TT-BTC (for lessors who directly declare tax with tax authorities and organizations declaring tax on behalf of individuals);
- Form No. 01-2/BK-TTS enclosed with Circular 40/2021/TT-BTC (for organizations declaring tax on behalf of);
- Copy of the lease contract and its appendices (for the first declaration). The tax authority is entitled to request the taxpayer to present original copies for comparison with the copies.
Note: When an enterprise or business organization declares tax on behalf of the lessor, choose “Doanh nghiệp, tổ chức kinh tế khai thuế thay, nộp thuế thay theo pháp luật thuế” on the declaration form. The declarant shall sign and write his/her full name. The organization shall also append its seal or digital signature as per regulations. The taxpayer on the tax documents and receipt documents shall be the organization that declares and pays tax on behalf of the individual.
What are the deadlines for submission of tax declaration dossiers in Vietnam in case organizations and individuals declaring and paying tax on behalf of other individuals?
Vietnam: What are the deadlines for submission of tax declaration dossiers in case organizations and individuals declaring and paying tax on behalf of other individuals?
Pursuant to Clause 3, Article 16 of Circular 40/2021/TT-BTC has the following regulations:
Tax calculation in case organizations and individuals declaring and paying tax on behalf of other individuals
...
3. Deadlines for submission of tax declaration dossiers
Tax declaration dossiers shall be submitted by the deadlines specified in Point a Clause 1 and Clause 3 Article 44 of the Law on Tax Administration. To be specific:
a) Deadlines for submission of monthly or and quarterly tax declaration dossiers:
a.1) The monthly tax declaration dossier shall be submitted by the 20th of the month succeeding the month in which tax is incurred.
a.2) The quarterly tax declaration dossier shall be submitted by the last day of the first month of the quarter succeeding the quarter in which tax is incurred.
b) Deadlines for submission of tax declaration dossiers by organizations and individuals paying tax on behalf of lessors:
b.1) Monthly and quarterly tax declaration dossier shall be submitted by the deadlines specified in Point a of this Clause.
b.2) Separate declaration dossiers shall be within 10 days from the beginning date of the lease term.
b.3) Annual tax declaration dossiers shall be submitted by the last day of the first month of the succeeding calendar year.
Accordingly, deadlines for submission of tax declaration dossiers in case organizations and individuals declaring and paying tax on behalf of other individuals:
- Deadlines for submission of monthly or and quarterly tax declaration dossiers:
The monthly tax declaration dossier shall be submitted by the 20th of the month succeeding the month in which tax is incurred.
The quarterly tax declaration dossier shall be submitted by the last day of the first month of the quarter succeeding the quarter in which tax is incurred.
- Separate declaration dossiers shall be within 10 days from the beginning date of the lease term.
- Annual tax declaration dossiers shall be submitted by the last day of the first month of the succeeding calendar year.
Where to submit tax declaration dossiers in Vietnam?
Pursuant to Article 45 of the Law on Tax Administration 2019, it is stipulated as follows:
Receiving authorities
1. Taxpayers shall submit tax declaration dossiers at their supervisory tax authorities.
2. Receiving authorities of tax declaration dossiers submitted through the single-window system shall be specified by the regulations of the single-window system.
3. Receiving authorities of customs dossiers of exports and imports are specified by the Law on Customs.
4. The Government shall specify receiving authorities of tax declaration dossiers submitted by:
a) A taxpayer who has more than one business activities;
b) A taxpayer who is running business in more than one administrative division; tax declared upon incurrence
c) Taxpayers who incur tax on revenue from land; grant of the right to water resource extraction or mineral extraction;
d) Taxpayers who have to complete their own personal income tax returns;
dd) Taxpayers who declare tax electronically, and other cases.
Accordingly, taxpayers shall submit tax declaration dossiers at their supervisory tax authorities.
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