Tax Declaration Dossier for Taxes Declared and Paid Per Each Tax Obligation Incurrence: Contents and Requirements
Dossier for Tax Declaration and Payment upon Each Occurrence of Tax Obligation:
What documents are included in the dossier for tax declaration with respect to taxes declared and paid upon each occurrence of tax obligation?When is the deadline for submitting the tax declaration dossier for taxes declared and paid upon each occurrence of tax obligation?Tax Declaration Dossier for Taxes Declared and Paid on Each Occurrence of Tax Obligation Includes What?
Pursuant to Article 43 of the Tax Administration Law 2019, the tax declaration dossier is regulated as follows:
Tax Declaration Dossier
The tax declaration dossier for taxes declared and paid monthly includes the monthly tax declaration form.
The tax declaration dossier for taxes declared and paid quarterly includes the quarterly tax declaration form.
The tax declaration dossier for taxes with an annual calculation period includes:
a) The annual tax declaration dossier includes the annual tax declaration form and other documents related to determining the payable tax amount;
b) The annual tax finalization dossier at the end of the year includes the annual tax finalization form, annual financial statements, transfer pricing declaration form, and other documents related to tax finalization.
- The tax declaration dossier for taxes declared and paid on each occurrence of tax obligation includes:
a) The tax declaration form;
b) Invoice, contract, and other documents related to the tax obligation as stipulated by law.
- For exported and imported goods, the customs dossier as stipulated by the Customs Law is used as the tax declaration dossier.
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According to the above regulation, the tax declaration dossier for taxes declared and paid on each occurrence of a tax obligation includes the following documents:
- Tax declaration form
- Invoice, contract, and other documents related to the tax obligation as stipulated by law.
Tax declaration dossier for taxes declared and paid on each occurrence of a tax obligation includes what? (Image from the Internet)
When is the Deadline for Submitting the Tax Declaration Dossier for Taxes Declared and Paid on Each Occurrence of Tax Obligation?
Pursuant to Article 44 of the Tax Administration Law 2019, the deadline for submitting the tax declaration dossier is regulated as follows:
Deadline for Submitting the Tax Declaration Dossier
- The deadline for submitting the tax declaration dossier for taxes declared monthly and quarterly is regulated as follows:
a) No later than the 20th day of the month following the month in which the tax obligation arises for monthly declarations and payments;
b) No later than the last day of the first month of the quarter following the quarter in which the tax obligation arises for quarterly declarations and payments.
- The deadline for submitting the tax declaration dossier for taxes with an annual calculation period is regulated as follows:
a) No later than the last day of the third month from the end of the calendar or fiscal year for annual tax finalization dossiers; no later than the last day of the first month of the calendar or fiscal year for annual tax declaration dossiers;
b) No later than the last day of the fourth month from the end of the calendar year for personal income tax finalization dossiers of individuals directly finalizing tax;
c) No later than December 15 of the preceding year for tax declaration dossiers of business households and individuals paying tax according to the flat rate method; in case of new business households or individuals, the deadline for submitting the tax declaration dossier is no later than 10 days from the start of the business.
- The deadline for submitting the tax declaration dossier for taxes declared and paid on each occurrence of tax obligation is no later than the 10th day from the occurrence of the tax obligation.
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Therefore, the deadline for submitting the tax declaration dossier for taxes declared and paid on each occurrence of a tax obligation is no later than the 10th day from the occurrence of the tax obligation.
Where Do Taxpayers Submit the Tax Declaration Dossier When They Have Tax Obligations from Land-Related Revenues?
Pursuant to Article 45 of the Tax Administration Law 2019, the location for submitting the tax declaration dossier is regulated as follows:
Location for Submitting the Tax Declaration Dossier
Taxpayers shall submit the tax declaration dossier to the tax authority managing them directly.
In case of submitting the tax declaration dossier through a one-stop-shop mechanism, the location for submission shall follow the regulations of that mechanism.
The location for submitting the tax declaration dossier for exported and imported goods shall follow the regulations of the Customs Law.
The Government of Vietnam shall regulate the location for submitting the tax declaration dossier in the following cases:
a) Taxpayers have multiple production and business activities;
b) Taxpayers conduct production and business activities in multiple locations; taxpayers have tax obligations for taxes declared and paid on each occurrence;
c) Taxpayers have tax obligations for revenues from land; rights to exploit water resources and mineral resources;
d) Taxpayers have tax obligations for personal income tax finalization;
e) Taxpayers file taxes through electronic transactions and other necessary cases.
Therefore, taxpayers with tax obligations related to revenues from land shall submit the tax declaration dossier at the location regulated by the Government of Vietnam.
