How does a business cooperation organization with an individual of Viettel Post Joint Stock Corporation make tax declaration and payment in Vietnam?
- In what cases do business households and individuals have to comply with the accounting and tax payment regime in Vietnam according to the declaration method?
- Tax calculation method in case organizations and individuals declare tax on behalf of individuals, pay tax in Vietnam on behalf of individuals?
- Tax declaration and payment in Vietnam in business cooperation activities of Viettel Post Joint Stock Corporation with individuals in over 63 provinces and cities?
In what cases do business households and individuals have to comply with the accounting and tax payment regime in Vietnam according to the declaration method?
Clause 5, Article 51 of the Law on Tax Administration 2019 stipulates that business households and individuals must comply with the accounting and tax payment regime in Vietnam according to the declaration method, including:
- Business households and individuals with a scale of revenue and labor that meet the highest standards of micro-enterprises in accordance with the law on supporting small and medium-sized enterprises to comply with the accounting and tax payment according to the declaration method.
How does a business cooperation organization with an individual of Viettel Post Joint Stock Corporation make tax declaration and payment in Vietnam?
Tax calculation method in case organizations and individuals declare tax on behalf of individuals, pay tax in Vietnam on behalf of individuals?
Pursuant to Article 8 of Circular 40/2021/TT-BTC and Article 1 of Circular 100/2021/TT-BTC stipulating the tax calculation method for cases where organizations and individuals declare tax on behalf of and pay tax in Vietnam instead. individuals as follows:
Organizations and individuals declare tax on behalf of individuals or pay taxes on behalf of individuals in the following cases:
- An organization that leases an individual's property in which the lease agreement contains an agreement that the lessee is the taxpayer;
- Organization of business cooperation with individuals;
- Organizing the payment of bonuses, sales support, sales promotion, trade discount, payment discount, cash or non-cash support, compensation for breach of contract, other compensation for contracted households;
- An organization in Vietnam that is a partner of an overseas digital platform provider (without a permanent establishment in Vietnam) paying income from digital information content products and services to individuals under an agreement with an overseas digital platform provider;
- Organizations, including the owner of the E-commerce trading floor, shall declare and pay tax on behalf of individuals on the basis of authorization in accordance with civil law;
- Individuals declare tax on behalf of individuals, pay taxes on behalf of individuals who are taxpayers on the basis of authorization according to the provisions of civil law.
Organizations and individuals that declare and pay tax on behalf of business individuals as guided in Clause 1 of this Article declare and pay tax as follows:
- In case of tax declaration and payment on behalf of the subjects guided at Point a, Clause 1 of this Article, the organization shall declare and pay tax on a monthly or quarterly basis or each time a payment period or calendar year arises according to regulations. regulations on tax administration.
- In case of tax declaration on behalf of the subjects guided at Points b, c, d, dd, Clause 1 of this Article, tax declaration and payment shall be made monthly or quarterly according to the provisions of law on tax management. tax administration.
- In case of tax declaration and payment on behalf of the subjects guided at Point e, Clause 1 of this Article, organizations and individuals shall declare and pay tax according to the provisions of law on tax administration for individuals authorized by law on tax administration. permission.
In case an individual generates a revenue of 100 million VND/year or less in many places in the year, he or she expects or determines a total revenue of more than 100 million VND/year, he may authorize organizations to pay declare tax on behalf of, pay tax on behalf of the revenue generated at the authorized unit in the tax year. Particularly for contracted households, in addition to the contracted revenue, the contracted households also receive bonuses, sales support, sales promotions, trade discounts, payment discounts, cash or non-cash support payments. In case of compensation for breach of contract or other compensation, the paying organization shall declare tax on behalf of and pay tax on behalf of the actual payment of these amounts in the tax in Vietnam year. In case the organization declares, pays taxes on behalf of the lessor, the determination of a turnover of 100 million dong/year or less shall be applied to determine the object not having to pay tax according to the guidance at point c. Clause 1, Article 9 of this Circular.
Tax declaration and payment in Vietnam in business cooperation activities of Viettel Post Joint Stock Corporation with individuals in over 63 provinces and cities?
Pursuant to Official Letter 1805/TCT-DNL in 2022, the General Department of Taxation received Official Letter No. 1762/CNVTQ-TCKT dated April 16, 2022 from the Military Industry - Telecommunication Group (hereinafter referred to as "Viettel"). requesting guidance on tax declaration and payment in Vietnam in business cooperation activities of Viettel Post Corporation, a subsidiary of Viettel (hereinafter referred to as “VTP”) with individuals in 63 provinces, city to provide Viettel's telecommunications and information technology services to customers, on this issue, the General Department of Taxation has the following comments:
- In case VTP signs a business cooperation contract with an individual, VTP is responsible for declaring value-added tax on the entire revenue of business cooperation activities in accordance with the provisions of the law on tax in Vietnam and tax administration. of the organization, regardless of the form of division of business cooperation results, and at the same time declare and pay tax instead of personal income tax for business cooperation individuals.
- In case VTP signs a business cooperation contract with a business individual as prescribed in Clause 5, Article 51 of the Law on Tax Administration, and the individual is operating in the same business line as VTP, then VTP and individuals shall make their own tax declarations corresponding to the actual results of business cooperation as prescribed.
- Tax calculation methods, tax bases, tax declaration dossiers, place to submit tax declaration dossiers, time limit for submitting tax declaration dossiers and tax payment deadlines in Vietnam shall comply with the provisions of Articles 8, Articles 10 and 10 of this Decree. Article 16 Circular No. 40/2021/TT-BTC dated June 1, 2021 of the Ministry of Finance.
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