Vietnam: Tax declaration documents for businesspersons paying flat tax

Vietnam: Tax declaration documents for businesspersons paying flat tax
Lê Trang

From November 20 to December 05 every year, the tax authority shall hand out tax declarations of the next year to all businesspeople who pay flat tax.

According to Circular No. 92/2015/TT-BTC of the Ministry of Finance of Vietnam, tax declaration documents submitted by flat tax payers are specified as follows:

- Flat tax payers shall declare tax on flat revenue using declaration form no. 01/CNKD enclosed with Circular No. 92/2015/TT-BTC.

- Flat tax payers using invoices of tax authorities shall declare their revenues according to the invoices in form No. 01/BC-SDHĐ-CNKD enclosed herewith. They are not required to make and submit the invoice use report using the form enclosed with Circular No. 39/2014/TT-BTC.

- In case a businessperson engages in business cooperation with an organization and authorizes it to declare and pay tax on his/her behalf, the organization shall use form No. 01/CNKD and form No. 01-1/BK-CNKD enclosed where with and submit a photocopy of the business cooperation contract (for the first time of tax declaration of the contract).

Persons who pay flat tax shall declare tax once per year at the Sub-departments of taxation of the district where their business premises are located and are not required to make annual tax statements.

Flat tax payers shall submit tax declarations by December 15 of the year preceding the tax year.

View more details at Circular No. 92/2015/TT-BTC of the Ministry of Finance of Vietnam, effective from July 30, 2015.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

43 lượt xem



  • Address: 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City
    Phone: (028) 7302 2286
    E-mail: info@lawnet.vn
Parent company: THU VIEN PHAP LUAT Ltd.
Editorial Director: Mr. Bui Tuong Vu - Tel. 028 3935 2079
P.702A , Centre Point, 106 Nguyen Van Troi, Ward 8, Phu Nhuan District, HCM City;