Business households and individual business entities paying taxes by the declaration method – what does this mean?
Based on Clauses 4 and 5, Article 3 of Circular 40/2021/TT-BTC (Effective from August 1, 2021) as stipulated:
"Business households and individual business owners paying tax by the declaration method" are large-scale business households and individual business owners; business households and individual business owners who do not meet the criteria of large-scale but choose to pay tax by the declaration method.
"The method of tax declaration for each arising instance" is the method of tax declaration and calculation based on the actual revenue ratio for each arising instance.
Respectfully!
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