Tax Declaration Dossier for Business Households and Individuals when Paying Taxes
Pursuant to Clause 1, Article 11 of Circular 40/2021/TT-BTC (Effective from August 01, 2021) stipulating tax declaration dossiers for business households and individual businesses when submitting taxes as follows:
- Tax declaration dossiers
Tax declaration dossiers for business households and individual businesses submitting taxes by the declaration method are regulated at point 8.2, Appendix I - List of tax declaration dossiers issued together with Decree 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam. Specifically:
a) Tax declaration form for business households and individual businesses according to form No. 01/CNKD issued together with this Circular;
b) Appendix of business activities during the period of business households and individual businesses (applicable to business households and individual businesses submitting taxes by the declaration method) according to form No. 01-2/BK-HDKD issued together with this Circular. In case business households and individual businesses that submit taxes by the declaration method have grounds to determine revenue by the confirmation of competent authorities, they are not required to submit the business activities Appendix form No. 01-2/BK-HDKD issued together with this Circular.
Respectfully!
