What are cases in which the Government of Vietnam stipulates the locations for submitting tax declaration dossiers?
What are cases of exemption of export and import duties in Vietnam?
Pursuant to Clause 4, Article 2 of the Law on Export and Import Duties 2016, the taxable objects are stipulated as follows:
Taxable Objects
Goods exported or imported through Vietnam’s border gates and borders.
Goods exported from the domestic market to non-tariff zones, goods imported from non-tariff zones to the domestic market.
Goods exported, imported on the spot, and goods exported, imported by enterprises exercising the right to export, import, and distribute.
4. The taxable objects of export and import duties do not apply in the following cases:
a) Goods in transit, transshipped, or transited;
b) Humanitarian aid goods, non-refundable aid goods;
c) Goods exported from non-tariff zones to abroad; goods imported from abroad into non-tariff zones and only used within the non-tariff zones; goods transferred from one non-tariff zone to another;
d) The part of petroleum used to pay resource tax to the State when exported.
Thus, the taxable objects of export and import duties do not apply in the following cases:
- Goods in transit, transshipped, or transited;
- Humanitarian aid goods, non-refundable aid goods;
- Goods exported from non-tariff zones to abroad; goods imported from abroad into non-tariff zones and only used within the non-tariff zones; goods transferred from one non-tariff zone to another;
- The part of petroleum used to pay resource tax to the State when exported.
What is the deadline for submitting tax declaration dossiers for types of taxes calculated annually in Vietnam? (Image from the Internet)
What are cases in which the Government of Vietnam stipulates the locations for submitting tax declaration dossiers?
Pursuant to Article 45 of the Law on Tax Administration 2019, the locations for submitting tax declaration dossiers are stipulated as follows:
Location for Submission of Tax Declaration Dossiers
The taxpayer submits the tax declaration dossier at the directly managing tax authority.
In cases of submitting tax declaration dossiers under a one-stop-shop mechanism, the location for submission shall comply with the provisions of that mechanism.
The location for submission of tax declaration dossiers for exported and imported goods shall comply with the provisions of the Law on Customs.
4. The Government stipulates the location for submission of tax declaration dossiers in the following cases:
a) Taxpayers engaged in multiple production and business activities;
b) Taxpayers conducting production and business activities in multiple locations; taxpayers incurring tax liabilities for each occurrence of tax payment;
c) Taxpayers incurring tax liabilities for land-related revenues; licensing rights to exploit water resources and mineral resources;
d) Taxpayers incurring tax liabilities for personal income tax finalization;
dd) Taxpayers declaring taxes through electronic transactions and other necessary cases.
Thus, the Government stipulates the location for submission of tax declaration dossiers in the following cases:
- Taxpayers engaged in multiple production and business activities
- Taxpayers conducting production and business activities in multiple locations; taxpayers incurring tax liabilities for each occurrence of tax payment
- Taxpayers incurring tax liabilities for land-related revenues; licensing rights to exploit water resources and mineral resources
- Taxpayers incurring tax liabilities for personal income tax finalization
- Taxpayers declaring taxes through electronic transactions and other necessary cases
What is the deadline for submitting tax declaration dossiers for types of taxes calculated annually in Vietnam?
Pursuant to Clause 2, Article 44 of the Law on Tax Administration 2019, the deadlines for submitting tax declaration dossiers for taxes calculated annually are stipulated as follows:
- No later than the last day of the third month since the end of the calendar year or fiscal year for annual tax finalization dossiers; no later than the last day of the first month of the calendar year or fiscal year for annual tax declaration dossiers;
- No later than the last day of the fourth month since the end of the calendar year for personal income tax finalization dossiers for individuals directly finalizing taxes;
- No later than December 15 of the preceding year for presumptive tax declaration dossiers of business households and individuals paying taxes by the presumptive method; in case of newly established business households or individuals, the deadline for submitting presumptive tax declaration dossiers is no later than 10 days from the start of business.
What documents are included in the tax declaration dossiers for types of taxes calculated annually in Vietnam?
Pursuant to Article 43 of the Law on Tax Administration 2019, the tax declaration dossiers are stipulated as follows:
Tax Declaration Dossiers
The tax declaration dossier for monthly declared and paid taxes includes the monthly tax declaration form.
The tax declaration dossier for quarterly declared and paid taxes includes the quarterly tax declaration form.
3. The tax declaration dossier for taxes calculated annually includes:
a) The annual tax declaration form and other relevant documents for determining the payable tax amount;
b) The annual tax finalization dossier includes the annual tax finalization form, the annual financial statement, the transfer pricing declaration form; other documents related to tax finalization.
- The tax declaration dossier for taxes declared and paid per occurrence includes:
a) The tax declaration form;
b) Invoices, contracts, and other documents related to the tax obligation as per legal regulations.
- For exported and imported goods, the customs dossier as stipulated by the Law on Customs is used as the tax declaration dossier.
Thus, the tax declaration dossier for taxes calculated annually includes the following documents:
- The annual tax declaration dossier includes the annual tax declaration form and other relevant documents for determining the payable tax amount
- The annual tax finalization dossier includes the annual tax finalization form, the annual financial statement, the transfer pricing declaration form; other documents related to tax finalization
