Vietnam: What is the deadline for submission of tax declaration dossiers for an e-commerce that declares tax on behalf of an individual who has activities of buying and selling goods on the e-commerce?
- What is the deadline for submission of tax declaration dossiers for an e-commerce that declares tax on behalf of an individual who has activities of buying and selling goods on the e-commerce?
- What are the tax payment deadlines for an e-commerce that declares tax on behalf of an individual who has trading activities on the e-commerce?
- Where to pay taxes?
What is the deadline for submission of tax declaration dossiers for an e-commerce that declares tax on behalf of an individual who has activities of buying and selling goods on the e-commerce?
Pursuant to the provisions of Article 44 of the 2019 Law on Tax Administration of Vietnam on deadlines for submission of tax declaration dossiers in Vietnam as follows:
Deadlines for submission of tax declaration dossiers in Vietnam
1. Deadlines for submission of tax declaration dossiers of taxes declared monthly and quarterly:
a) For taxes declared monthly: the 20th of the month succeeding the month in which tax is incurred;
b) For taxes declared quarterly: the last day of the first month of the succeeding quarter.
Thus, the deadlines for submitting tax returns for organizations and individuals that declare tax on behalf of individuals or pay taxes on behalf of individuals in the case of monthly or quarterly declarations are as follows:
- Organizations and individuals that declare tax on behalf of or pay tax on behalf of individuals in the case of submitting monthly tax declaration dossiers, the deadline for submitting tax declaration dossiers is the 20th of the month succeeding the month in which tax is incurred.
- Organizations and individuals that declare tax on behalf of or pay tax on behalf of individuals in the case of submitting quarterly tax declaration dossiers, the deadline for submitting tax declaration dossiers is the last day of the first month of the succeeding quarter.
Vietnam: What is the deadline for submission of tax declaration dossiers for an e-commerce that declares tax on behalf of an individual who has activities of buying and selling goods on the e-commerce?
What are the tax payment deadlines for an e-commerce that declares tax on behalf of an individual who has trading activities on the e-commerce?
Pursuant to Clause 1, Article 55 of the 2019 Law on Tax Administration of Vietnam stipulating as follows:
Tax payment deadlines
1. In case tax is calculated by the taxpayer, the tax payment deadline is the deadline for submission of the tax declaration dossier. In case of submission of supplementary tax documents, the tax payment deadline is the deadline for submission of the erroneous tax declaration dossier.
The deadline for paying corporate income tax, which is paid quarterly, is the 30th of the first month of the next quarter.
The deadline for paying resource royalty and corporate income tax on crude oil is 35 days from the date of selling domestically or the date of customs clearance in case of export.
Resource royalty and corporate income tax on natural gas shall be paid monthly.
Thus, the tax payment deadlines comply with the above provisions, specifically as follows:
The tax payment deadline is the deadline for submission of the tax declaration dossier.
In case of submission of supplementary tax documents, the tax payment deadline is the deadline for submission of the erroneous tax declaration dossier.
Where to pay taxes?
Pursuant to Clause 1, Article 56 of the 2019 Law on Tax Administration of Vietnam on tax payment locations as follows:
Receiving authorities
1. Taxpayers shall pay tax:
a) at State Treasuries;
b) at the tax authorities that receive the tax declaration dossiers;
c) via a organization authorized by the tax authority to collect tax; or
d) via a commercial bank or credit institution or service provider as prescribed by law.
Thus, taxpayers pay taxes to the state budget according to the following provisions:
- at State Treasuries;
- at the tax authorities that receive the tax declaration dossiers;
- via a organization authorized by the tax authority to collect tax; or
- via a commercial bank or credit institution or service provider as prescribed by law.
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