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.
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