What documents are required when business individuals pay taxes on a case-by-case basis?
Time Limit for Filing Tax Declarations for Individuals Engaged in Business Subject to Taxation per Occurrence
What is the time limit for filing tax declarations for individuals engaged in business who are taxed per occurrence?Required Documents for Tax Declarations
What documents must individuals engaged in business who are taxed per occurrence prepare when filing tax declarations?What documents should individual business taxpayers submitting per-occurrence tax reports prepare?
According to Clause 1, Article 12 of Circular 40/2021/TT-BTC, the regulations are as follows:
Tax management for individual businesses submitting per-occurrence tax reports
1. Tax declaration dossier
The tax declaration dossier for individual businesses submitting per-occurrence tax reports as specified at point 8.3 Appendix I - List of tax declaration dossiers issued together with Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam. Specifically:
a) The tax declaration form for household businesses and individual businesses according to form No. 01/CNKD issued together with this Circular;
b) The documents accompanying the tax declaration dossier per occurrence include:
- A copy of the economic contract for the supply of goods or services;
- A copy of the acceptance, liquidation contract minutes;
- A copy of documents proving the origin of goods such as: The list of agricultural products purchased if they are domestic agricultural products; The list of goods purchased or exchanged by border residents if they are border residents importing goods; The seller's invoice handed over if the imported goods are purchased from domestic business organizations or individuals; related documents to prove if they are goods produced by individuals themselves;...
The tax authority has the right to request the presentation of originals for comparison and confirmation of the accuracy of the copies with the originals.
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Thus, individual businesses submitting per-occurrence tax reports must prepare the tax declaration dossier, including:
- Tax declaration form
- Documents accompanying the tax declaration dossier per occurrence include:
+ A copy of the economic contract for the supply of goods or services;
+ A copy of the acceptance, liquidation contract minutes;
+ A copy of documents proving the origin of goods.
What documents should individual business taxpayers submitting per-occurrence tax reports prepare? (Image from the Internet)
Deadline for submitting tax declaration dossiers for individual businesses submitting per-occurrence tax reports?
According to Clause 3, Article 12 of Circular 40/2021/TT-BTC, the regulations are as follows:
Tax management for individual businesses submitting per-occurrence tax reports
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3. Deadline for submitting tax declaration dossiers
The deadline for submitting tax declaration dossiers for individual businesses submitting per-occurrence tax reports is specified in Clause 3, Article 44 of the Law on Tax Administration, no later than the 10th day from the date the tax obligation arises.
- Tax payment deadline
The tax payment deadline for individual businesses submitting per-occurrence tax reports is implemented according to the regulations in 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 dossiers. In case of supplemental tax declaration dossiers, the tax payment deadline is the deadline for submitting tax declaration dossiers of the tax period that had errors or omissions.
The deadline for submitting tax declaration dossiers for individual businesses submitting per-occurrence tax reports is no later than the 10th day from the date the tax obligation arises.
Where do individual businesses submitting per-occurrence tax reports submit their tax declaration dossiers?
According to Clause 2, Article 12 of Circular 40/2021/TT-BTC, individual businesses submitting per-occurrence tax reports submit their tax declaration dossiers at the following locations:
The location for submitting tax declaration dossiers for individual businesses submitting per-occurrence tax reports is specified in Clause 1, Article 45 of the Law on Tax Administration 2019. Specifically:
- For mobile business activities, the tax declaration dossiers are submitted to the Tax Department directly managing the place where the individual conducts the business activities.
- For individuals with income from digital content products or services, the tax declaration dossiers are submitted to the Tax Department directly managing the place where the individual resides (permanent or temporary residence).
- For individuals with income from the transfer of the Vietnamese national domain name ".vn", the tax declaration dossiers are submitted to the Tax Department of the place where the individual resides. In case the transferring individual is a non-resident, the tax declaration dossiers are submitted to the tax authority directly managing the organization managing the Vietnamese national domain name ".vn".
- For individuals who are private construction contractors, the tax declaration dossiers are submitted to the Tax Department directly managing the place where the individual conducts the construction activities.
