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!
Which subjects does the 5% value-added tax rate apply to in Vietnam?
Statement of cash delivered to/from international zone/restricted areas in Vietnam
Final accounts of duty-free business in Vietnam
Delivery note for goods transported between duty-free goods warehouses and aircraft in Vietnam
How much is the penalty for failing to sign the tax inspection report in Vietnam?
Notification of goods exceeding duty-free allowance in Vietnam
Statement of cash delivered from duty-free goods warehouse to aircraft and vice versa in Vietnam
List of goods sold to persons exiting Vietnam
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