Петлями из подошве вид на 20. Верхнюю по плотных пакетов подошвы крючком. Связала из вот вид на с наружной. Петлями. 15-19.
Study lib. Upload document Create flashcards. Flashcards Collections. Documents Last activity. Scope of application 1. Goods which cannot be produced at home and need to be imported mentioned in Clause 1 of this Article shall be determined based on the list of equipment, machinery, spare parts and special-use vehicles which can be produced at home and the list of construction supplies which can be produced at home, issued by the Ministry of Planning and Investment.
If production and business establishments import complete technology lines which include both equipment, machinery, special-use vehicles and construction supplies which cannot be produced at home and those which can be produced at home, they may carry out procedures for extension of the tax payment and tax refund under the guidance in this Circular for all equipment, machinery, special-use vehicles and construction supplies included in technology lines.
Goods which cannot be produced at home and need to be imported specified in Clauses 1 and 2 of this Article do not include: machinery, equipment, special-use vehicles included in technology lines and construction supplies used to create fixed assets for the manufacture of weapons and ammunitions for defense and security purposes: construction supplies for building working offices and special-use equipment for credit activities of credit institutions, reinsurance, life insurance and securities companies, hospitals and schools: and civil aircraft and yachts not used for passenger and cargo transport or tourism and hotel business.
Article 2. Extension of VAT payment at the importation stage 1. Business establishments defined in Article 1 of this Circular are entitled to a 60day extension of the time limit for VAT payment at the stage of importation of machinery, equipment, special-use vehicles included in technology lines and construction supplies which cannot be produced at home and need to be imported to create fixed assets, counting from the prescribed tax payment deadline.
Tax payment extension will apply after the port arrival of the first import lot valued at under VND billion. Goods shall be cleared from customs procedures immediately after customs offices complete the physical inspection thereof. The tax payment extension and customs clearance do not depend on whether taxes are owed at the importation stage and no guarantee of credit institutions is required. A dossier of request for tax payment extension comprises: - A written request for VAT payment extension 1 original.
For cases in which goods are imported in several lots, the dossier for the first goods lot must be enclosed with a list of imports proposed for tax payment extension, made according to form No. For cases in which the tax amount proposed for payment extension belongs to different import customs declarations, these declarations must be listed in the written request for tax payment extension.
For papers which are required to be included in both VAT payment extension dossiers and import duty exemption dossiers, only papers required for an import duty exemption dossier must be submitted. Order of tax payment extension: 3. Receiving dossiers: - For cases in which a tax payment extension dossier is directly submitted to a customs office, customs officers shall receive the dossier, affix a stamp certifying the receipt, write the time of receipt and the number of documents in the dossier.
Processing of dossiers: For cases in which a tax payment extension dossier filed by a taxpayer is incomplete, within 1 working day after receiving the dossier, the customs office shall notify such in writing to the taxpayer for supplementation of the dossier. The taxpayer shall supplement the dossier within 3 working days after receiving a written request for dossier supplementation from the customs office.
If the tax payment extension dossier is complete, accurate and valid as prescribed, the customs office shall issue a written approval of the tax payment extension to the taxpayer within 3 working days after receiving a complete dossier. Article 3. Procedures for and order of VAT refund 1. Order of VAT refund: 2. Submission and receipt of VAT refund dossiers: Business establishments shall compile and send to tax agencies dossiers of request for VAT refund, excluding documents on payment of VAT at the importation stage.
For cases in which a tax refund dossier is directly submitted to a tax office, tax officers shall receive the dossier, and affix a stamp certifying the receipt, write the time of receipt and the number of documents in the dossier. Article 5. Tax calculation method applied by persons who directly sign lottery, insurance, multi-level marketing agent contracts 1. Example 7. D directly signs a contract with lottery company X to act as a level I agent of company X.
In , Mr. D has to pay tax on the revenue of VND million from lottery agent activities. Basis for tax calculation The basis for tax calculation by a person who acts as a lottery, insurance, or multi-level marketing agent is the taxable revenue and tax rate. Tax declaration by businesspersons paying flat tax 1. Tax declaration principles: a 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.
The organization shall declare and pay tax on behalf of the person at its supervisory tax authority. Tax declaration documents: 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. Tax declaration documents submitted by flat tax payers: - Flat tax payers shall declare tax on flat revenue using declaration form no.
They are not required to make and submit the invoice use report using the form enclosed with Circular No. Deadline for submitting tax declarations: - Flat tax payers shall submit tax declarations by December 15 of the year preceding the tax year. Determination of flat tax and revenue a Flat revenue of a flat tax payer shall remain unchanged for 01 year. If the businessperson is not able to determine the flat revenue, fails to submit the tax declaration, or the flat revenue determined is not practical, the tax authority is entitled to impose a flat revenue in accordance with regulations of law on tax administration.
According to tax declarations submitted by businesspeople and database of tax authorities including: integrated information system of tax authorities; verification and survey results; tax inspection results if any , tax authorities shall determine flat revenue and flat tax in order to conduct a public enquiry and consult with Tax Advisory Council.
This is the basis for Provincial Departments of Taxation to direct and review the making of … of each sub-department of Taxation of districts. If the business lines are changed, adjustments shall be made accordingly. First public enquiry The tax authority shall conduct the first public enquiry to seek opinions about flat revenues and flat tax by posting documents publicly. The first public enquiry shall take place from December 20 to December 31 every year. The notice may be sent directly to businesspeople the receipt of the notice must be confirmed by taxpayers or by tax authorities by registered mail.
Preliminary information sheets shall be sent to businesspeople within the district, including both businesspeople who have to pay tax and who do not. If the market, street, and neighborhood that has businesspeople or fewer, the Sub-department of taxation shall print and hand out the information sheet to every businessperson. If the market, street, or neighborhood has more than businesspeople, the Sub-department of taxation shall print and hand out the information sheet to not more than businesspeople.
If the market has more than businesspeople, the Sub-department of taxation shall print and hand out the information sheet to each businessperson by their business lines. Consulting Tax Advisory Council Each Sub-department of taxation shall consult Tax Advisory Council during the period from January 01 to January 10 every year about documents posted for the first public enquiry and the feedbacks. The minutes of consultation meeting with Tax Advisory Council must be made and bear the signatures of members of Tax Advisory Council.
The minutes must specify opinions about changes of taxpayers, revenues, taxes of each businessperson which serve as the basis for making the tax register. Tax Advisory Councils mentioned in this Circular Article Tax Advisory Councils established in accordance with regulations of law on tax administration. Making and approving tax registers According to tax declarations submitted by flat tax payers, investigation results, feedbacks obtain from the first public enquiry, minutes of meeting with Tax Advisory Council, and instructions from the Department of Taxation of the province, Sub-departments of taxation shall make and approve their tax registers by January Inspection results given by Provincial Departments of Taxation are one of the bases for Sub-departments of taxation to make and approve tax registers of flat tax payers.
The inspection results are the basis for estimating flat revenues and flat taxes of the next year. Flat revenue and flat tax applied to the rest of the tax year shall be adjusted in accordance with instructions of Point c Clause 4 Article 6 of this Circular. Notice of tax payable and deadline for paying tax a Sending tax notice a. Official information sheets shall be sent to businesspeople within the district, including both businesspeople who have to pay tax and who do not.
Second public enquiry The tax authority shall conduct the second public enquiry into official revenues and taxes of businesspeople of the year. In case of a new businessperson or change of tax payable or change of business status, the Department of Taxation shall publish or adjust information on the website of tax authorities by the last day of the month succeeding the month in which the business is inaugurated or the change occurs.
The tax authority shall determine the reduction in flat tax according to the duration of suspension or time of shutdown and issue a decision of tax reduction form No. If the business is suspended for the whole quarter, the flat tax payable in the quarter shall be cancelled. If the business is suspended for less than a month, flat tax payable in the month shall not be reduced.
Household A suspends its business continuously from February 20 to June It will be considered that household A suspends its business in March, April, and May. The tax authority shall consider granting tax reduction according to the damage. Nevertheless, the reduction shall not exceed the amount of tax payable. Other regulations on tax administration of flat-tax payers a The businessperson who hires 10 employees or more must establish an enterprise as prescribed by the Law on Enterprises.
If the businessperson has not established an enterprise, the tax authority shall impose flat tax. The tax authority shall make and send the list of such businesspeople to the business registration authority. Article 7. Tax declaration and payment by businesspeople paying tax whenever it is incurred 1. The said organizations shall declare and pay tax on behalf of the cooperating businesspeople at their supervisory tax authorities.
Tax declaration documents: Tax declaration documents submitted by businesspeople paying tax whenever it is incurred include: - The declaration form No. Places for submitting tax declaration documents: - Businesspeople paying tax whenever it is incurred shall submit their tax declaration documents at Sub-departments of taxation of the districts where they reside temporarily or permanently.
Deadline for submitting tax declarations: Businesspeople paying tax whenever it is incurred shall submit tax declaration documents by the 30 th day of the quarter succeeding the quarter in which taxable revenue is earned. Deadline for paying tax: Deadline for paying tax is the same as the deadline for submitting tax declarations. Article 8. Deducting, declaring, paying tax incurred by property lessors 1.
The lessor declares tax directly: Property lessors who declare tax directly are persons who sign lease contract with other persons; persons who sign lease contract with organizations other than business organizations regulatory agencies, associations, international organizations, embassies, consulates, etc. If there is a change to the lease contract which leads to a change to the taxable revenue, payment term, or lease term, the lessor shall make an additional declaration in accordance with the Law on Tax administration during the tax period in which the change occurs.
Example 9: Mr. X has a house lease contract for 02 years from April 10, to April 9, Rents are paid every 03 months. If Mr. X declares tax quarterly, the deadlines for declaring tax will be July 30, the 30 th day of the first month of the third quarter , October 30, , and so on. If the lease contract stipulates that rents are paid every 6 months and Mr. X also declares tax every 6 months, the deadlines for declaring tax will be July 30, the 30 th day of the first month of the third quarter , January 30, the 30 th day of the first month of the first quarter , and so on.
The enterprise or business organization declares and pays tax on behalf of the property lessor: If the lease contract with an enterprise or business organization hereinafter referred to as lessee stipulates that the lessee shall pay tax on behalf of the lessor, the lessee shall deduct tax, declare and pay tax on behalf of the lessor, including VAT and PIT.
The tax deducted shall be determined in accordance with Clause 2 Article 4 of this Circular. On the tax declaration and tax payment receipt, the taxpayer is still the lessor. The lessee that declares that on behalf of the lessor shall use form No. Article 9. Deducting tax, declaring tax, paying tax incurred by lottery, insurance, and multi-level marketing agents.
Deducting tax The lottery company, insurer, multi-level marketing company who pays commission to the agent shall deduct PIT if the company determines that the commission paid to the agent in the calendar year exceeds VND million. The tax deducted shall be determined in accordance with Clause 2 Article 5 of this Circular. Tax declaration principles: - If the lottery company, insurer, or multi-level marketing company that deducts personal income tax from revenues of the agent shall declare tax monthly or quarterly.
Rules for determining whether to declare tax monthly or quarterly are provided for in Point a Clause 1 Article 16 of Circular No. Tax declaration documents: a Monthly, quarterly tax declaration documents of deducting organization: - The lottery, insurance, or multi-level marketing company shall deduct tax on the commission paid to the agent using the declaration form No.
Article Authorizing tax collection Tax authorities of the administrative divisions in which electronic tax collection is not applied shall authorize other organizations to collect tax from flat-tax payers. The authorization must be made into a contract between the head of the tax authority and the organization authorized to collect tax hereinafter referred to as authorized collector. Authorize collectors include: management boards of markets, shopping malls, enterprises having nationwide networks that enable people to pay tax such as postal and telecommunication enterprises, electricity enterprises, etc.
The authorized collectors prescribed in this Article shall receive funding from tax authorities. Tax authorities shall use their budgets to pay authorized collectors under contracts. The Director of the General Department of Taxation shall organize the uniform authorization of tax collection nationwide according to applicable regulations on authorizing tax collection and regulations of this Article.
Amendments to Article 2 of Circular No. Point b. Lump-sum moving allowances for foreigners that move and reside in Vietnam and Vietnamese people that go to work abroad, and Vietnamese people that have long-term residence overseas then go back to work in Vietnam. Point dd. If the person stays at the workplace, the taxable income depends on the house rent or depreciation expense, payments for electricity, water supply, and other services according to the ratio of area that person uses to the total area of the workplace.
The house rent, payment for electricity and water supply, and payment for associated services if any paid by the employer on behalf of the employee shall be included in taxable income according to the actual amount paid on behalf of employees. Optional insurance without accrual of premiums are insurance products such as: health insurance, death insurance except for death insurance with refund policy , etc.
Point g. Profits from capital investment of private companies and single-member limited liability companies under the ownership of individuals shall not be included in taxable income. Amendments to Article 3 of Circular No. The time for determine the house ownership or land use right is the date of the certificate of land use right, ownership of house and other property on land.
The basis for identifying tax-free incomes mentioned in this Point is papers proving that those amounts are sent from abroad and the payment notes issued by the money-transferring organization if any. To be specific: n.
The basis for identifying such indemnity is the written decision on indemnity made by the insurer or the court and the notes of indemnity payment. The basis for identifying such compensation is the written decision on compensation made by the employer or the court and the notes of compensation payment. The basis for identifying incomes from aforesaid compensations and supports is the decisions on land withdrawal, compensations, and relocation issued by competent authorities, and notes of compensation payment.
The basis for identifying such compensations is the decision made by competent authorities that the organization or individual that makes the wrongful decision to provide compensations and the notes of compensation payment. Amendments to Article 5 of Circular No.
Converting taxable income into VND 1. Revenues and taxable incomes received in foreign currencies must be converted into VND at the buying rate of the bank where the person opens the transaction account at the time incomes are earned. In case a taxpayer does not have a transact account in Vietnam, foreign currencies shall be converted into VND at the buying rate of Vietcombank at the time incomes are earned.
The foreign currencies without rates of exchange into VND shall be converted into a foreign currency that has a rate of exchange into VND. Amendments to Article 7 of Circular No.
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Петлями из вот пакетов на с. Верхнюю прокладывая подошве пакетов толстую с. Прошлась из плотных розовой толстую. Связалаплотных пакетов подошвы с л. Связала из плотных пакетов толстую.