Deadline for Filing Tax Declarations for Individuals Engaged in Business Who Pay Taxes on a Per-Occasion Basis
Where should individuals who pay taxes on each transaction submit their tax declaration files?
According to Clause 2, Article 12 of Circular 40/2021/TT-BTC, the regulations are as follows:
Tax management for individuals paying taxes on each transaction
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2. Place for filing tax declaration files
The place for filing tax declaration files for individuals paying taxes on each transaction is prescribed in Clause 1, Article 45 of the Law on Tax Administration. Specifically:
a) In the case of mobile business, submit the tax declaration file at the Tax Department directly managing the place where the individual carries out the business activity.
b) In the case of individuals earning income from digital content products and services, submit the tax declaration file at the Tax Department directly managing the place of residence (permanent or temporary).
c) In the case of individuals earning income from transferring the national domain name ".vn" of Vietnam, submit the tax declaration file at the Tax Department of the place of residence. In the case of non-resident individuals transferring, submit the tax declaration file at the tax authority directly managing the organization managing the national domain name ".vn" of Vietnam.
d) In the case of individuals acting as private construction contractors, submit the tax declaration file at the Tax Department directly managing the place where the individual carries out the construction activity.
The place for filing tax declaration files for individuals paying taxes on each transaction is:
- In the case of mobile business, submit the tax declaration file at the Tax Department directly managing the place where the individual carries out the business activity.
- In the case of individuals earning income from digital content products and services, submit the tax declaration file at the Tax Department directly managing the place of residence (permanent or temporary).
- In the case of individuals earning income from transferring the national domain name ".vn" of Vietnam, submit the tax declaration file at the Tax Department of the place of residence. In the case of non-resident individuals transferring, submit the tax declaration file at the tax authority directly managing the organization managing the national domain name ".vn" of Vietnam.
- In the case of individuals acting as private construction contractors, submit the tax declaration file at the Tax Department directly managing the place where the individual carries out the construction activity.
When is the deadline for submitting tax declaration files for individuals paying taxes on each transaction?
What is the deadline for submitting tax declaration files for individuals paying taxes on each transaction?
According to Clause 3, Article 12 of Circular 40/2021/TT-BTC, the regulations are as follows:
Tax management for individuals paying taxes on each transaction
...
3. Deadline for submitting tax declaration files
The deadline for submitting tax declaration files for individuals paying taxes on each transaction as prescribed in Clause 3, Article 44 of the Law on Tax Administration is no later than the 10th day from the date the tax obligation arises.
Thus, the deadline for submitting tax declaration files for individuals paying taxes on each transaction is no later than the 10th day from the date the tax obligation arises.
What documents are included in the tax declaration file for individuals paying taxes on each transaction?
Based on Clause 1, Article 12 of Circular 40/2021/TT-BTC, the content is regulated as follows:
Tax management for individuals paying taxes on each transaction
1. Tax declaration file
The tax declaration file for individuals paying taxes on each transaction is prescribed in point 8.3, Appendix I - List of tax declaration files issued with Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam. Specifically:
a) Tax declaration form for households and individual businesses using Form No. 01/CNKD issued with this Circular;
b) Documents accompanying the tax declaration file for each transaction include:
- Copy of the economic contract for the supply of goods and services;
- Copy of the acceptance, liquidation report of the contract;
- Copy of documents proving the origin of goods, such as: Purchase statement of agricultural products if it is domestic agricultural products; Purchase statement of border residents if it is imported goods; Invoice from the seller if it is imported goods bought from domestic business organizations, individuals; relevant documents to prove if it is self-produced goods;...
The tax authority has the right to request the original for comparison and verification of the accuracy of the copy against the original.
Individuals paying taxes on each transaction should prepare a tax declaration file consisting of:
- Tax declaration form
- Documents accompanying the tax declaration file for each transaction include:
+ Copy of the economic contract for the supply of goods and services;
+ Copy of the acceptance, liquidation report of the contract;
+ Copy of documents proving the origin of goods.
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