This Decision stipulates the implementation of one-time tax declaration at a fixed rate for a period for small and medium households engaged in business that have not implemented accounting systems and invoices. Households must comply with the tax declaration notice issued by the tax district.
适用范围
Small and medium households engaged in business that have not implemented accounting systems and invoices
要点
- The tax authority implements one-time tax declaration at a fixed rate for a period for small and medium households engaged in business.
- The General Department of Taxation guides the printing, management, and use of tax declaration notices.
- The tax declaration notice includes the following taxes: Mineral Resources Tax, Value Added Tax, Corporate Income Tax, and Special Consumption Tax.
- Households must pay the outstanding tax from the previous period and monthly tax to the State Treasury within the specified deadline.
- If not paid on time, households will be subject to late payment penalties as prescribed by tax laws.
🌐 本文件的社会影响
- Positive impact: Reduces administrative burden for households engaged in business.
- Negative impact: Households must comply with the tax payment deadlines, otherwise they will be penalized.
❓ 常见问题
For how long does a household receive a one-time tax declaration at a fixed rate?
The specific duration is not mentioned in the document but it is a fixed period.
Which agency is responsible for issuing the tax declaration notice?
The tax district issues the one-time tax declaration notice at a fixed rate for small and medium households engaged in business.
To which account must a household pay the outstanding tax from the previous period?
Households must pay the outstanding tax from the previous period to the State Treasury according to the designated account number in the notice.
What penalty will a household face if it fails to pay on time?
Households will be subject to late payment penalties as prescribed by tax laws if they fail to pay on time.
Which agency is responsible for guiding the printing, management, and use of tax declaration notices?
The General Department of Taxation is responsible for guiding the printing, management, and use of tax declaration notices.
全文
DECISION OF THE MINISTER OF FINANCE
Regarding the Implementation of One-Time Tax Declaration at a Fixed Rate for a Period for Small and Medium-Sized Businesses
for a period of time for small and medium households engaged in business
THE MINISTER OF FINANCE
Pursuant to Article 13 of Decree No. 79/2000/NĐ-CP dated December 29, 2000 of the Government detailing the implementation of the Law on Value Added Tax.
Pursuant to Article 17 of Decree No. 30/1998/NĐ-CP dated May 13, 1998 of the Government detailing the implementation of the Law on Corporate Income Tax.
To implement administrative reform, promote thrift, create favorable conditions, and enhance the responsibility of small and medium-sized businesses that pay taxes;
PURSUANT TO THE PROPOSAL OF THE DIRECTOR GENERAL OF THE STATE TAX ADMINISTRATION;
DECISION:
Article 1. The tax authority shall implement one-time tax declaration at a fixed rate for a period for small and medium-sized business subjects that have not implemented accounting records and invoices (the attached form of one-time tax declaration).
Article 2. The General Department of Taxation is tasked with guiding, implementing printing, managing, and instructing the use of one-time tax declarations at a fixed rate for a period for the subjects mentioned in Article 1.
Article 3. This Decision takes effect 15 days after the date of signature..
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DEPUTY MINISTER DEPUTY MINISTER (Signed) Truong Chi Trung |
TAX DECLARATION
(APPLICABLE TO SMALL AND MEDIUM-SIZED BUSINESSES THAT PAY TAXES AT A FIXED RATE FOR A PERIOD)From month ... to month ... year 200...
(Tax Declaration No....)
Name of Business Owner:
Industry, Trade (Product): ...................................................................................................................
Chapter:...Type:...Clause:... .....................................................................................................................
Tax code:
Fax:
Based on the taxable revenue of the business owner, the percentage of value added and corporate income tax calculated from the revenue specified by the Tax Department and the tax rates prescribed by the Tax Law, the Tax Sub-Department declares the amount of tax the business owner must pay from month ... to month ... year ... as follows:
Natural Resources Tax: Item 012 Sub-item: (4)
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Serial number 1 |
Index 2 |
(thousand dong/year) (3=4+5+6+7) |
Value Added Tax: Item 014 Sub-item: |
Corporate Income Tax: Item: 002 Sub-item: (6) (5) |
Special Consumption Tax: Item: 015 Sub-item (7) |
Amount of tax owed from previous period |
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1 |
Monthly tax payable |
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2 |
Total tax payable for the entire period (Monthly tax payable x number of months of stability) |
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3 |
Total tax payable |
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4 |
Total tax payable in words: (4= 1+3) |
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Request (Mr./Mrs.) to pay the amount of tax owed from the previous period (if any) and monthly tax into the State Treasury ..., account number:...
Deadline for monthly tax payment before the ... day of the month of tax payment.
If (Mr./Mrs.) fails to pay within the deadline, late payment penalties will be imposed according to the provisions of the tax laws.
Head of the Tax Sub-Department
Date ... Month ... Year ...
Director of the Tax Revenue Collection Office
(Signature, stamp)
DEPUTY MINISTER
关系图
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