Instructions on how to submit tax 2022 the rules
Tax is mandatory fees of most of the business enterprises in Vietnam. Finding out about excise tax as well as how pay excise 2022 help business update latest information, regulations related to the type of this tax. In this article, AccNet will provide to you the right knowledge about Tax cards.
1. Tax what is?
Excise also known as fee-this is kind of direct taxes every year based on the regulatory capital, capital investment, registered year revenues of businesses, organizations, households and individuals have operated manufacturing business.
This type of tax required to submit annually to the state budget. Therefore businesses need utmost attention and learn in detail about how to submit tax 2022 as well as related information such as tax payers, tax-free or the application process, the tax rules out stars yourself.
2. Objects need to submit the tax 2022
Objects need to implement payment of fees is the organization, business, individual, household business activities, producing goods and providing services. Specific:
- The organization was established under the law on cooperatives
- The business registration of establishment under the provisions of the law
- The business units established in accordance with
- The organization for economic, social and political unit, people's armed
- The office, branches, representative of the organization on.
- The group, the personal, household planning, business operations, production.
3. For excise 2022 for any subject?
Besides the object pay excise 2022 the following subjects will be tax-free, a part or the whole:
- The individual household production activities business has annual sales of 100 million, manufacturing operations, business casual or locations are not fixed.
- Household, personal, salt production, fishing products, logistics fisheries.
- The news agencies, the main post office
- The cooperative unions, cooperatives in the agricultural sector.
- Organization, new business establishment will be free of fees article subjects in the first year.
- the people's credit funds, office branches operational in mountain areas according to the regulations of the committee for ethnic minorities.
- The department of education and training common public preschool.
4. Rank fees paid for tax year 2022
Depending on the form of different business that ranks fees submit the excise 2022 also will be different as follows:
- Business to business goods and services
| RANK |
CHARTER CAPITAL/CAPITAL INVESTMENT * |
SUBMITTED LEVELS |
| 1 |
> 10 billion |
3,000,000/year |
| 2 |
< 10 tỷ đồng |
2,000,000 vnd/year |
| 3 |
Representative offices, affiliates, business locations, business units, organizations, economic and other |
1,000,000/year |
- The case of personal and household business
| RANK |
REVENUE * |
SUBMITTED LEVELS |
| 1 |
> 500.000.000 vnd/year |
1,000,000/year |
| 2 |
> 300.000.000 vnd/year to 500.000.000 vnd/year |
500,000/year |
| 3 |
> Vnd 100,000,000/year to 300.000.000 vnd/year |
300.000/year |
5. Instructions for filing excise 2022 details
After performing professional accounting tax chartered accountant will follow the process to submit an excise tax as below.
5.1 Establishment of the declaration fees anal lesson
Apply for new business establishment or business can change the charter capital will have to submit the records are the declaration fees in this form 01-LPMB in circular 80/2021/TT-BTC. Note, the fee for this will be calculated into the cost when business conduct settlement tax business at the end of year 2022.
5.2 Submit a declaration to the competent authorities
Submit a declaration to the tax that the business has previously registered.
With enterprise branch independent accounting shall submit declaration at the department of tax administration that branch.
With affiliates enterprise depends, then filed at the tax authority of the headquarters of the same Province. If other Province, with its headquarters, it shall be remitted at the department of tax administration that branch.
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6. The way of filing tax 2022
Nowadays when modern technologies digitized gradually popular, the state promoted apply digital technology, the license tax is also easy and quick more for the business. There are 2 ways submit the excise 2022 is submitted directly to the tax authority or submitted online via the internet.
6.1 Submitted directly to the tax authority
The specified case, the taxpayer directly in the Decree 139/2016/ND-CP, Decree no. 20/2020, Decree 126/202, circular 302/2016 and circular 80/2021 as follows:
- The taxpayer filing fees anal lesson at the registered tax management directly.
- With the case of taxpayers who have multiple business locations on many of the Province's location to pay tax is the tax authority in the dependent units or places of business.
6.2 How to pay the excise 2022 through the network
- Log into the tax system, electronic road link https://thuedientu.gdt.gov.vn account the digital signature of business
- Check the registered tax return this or not. Select click on “tax” => “registration of the declaration”. At this time, the system will display the entire declaration-registered business. If the business is registered, then the declaration will be displayed. If no, then business registration declaration tax.
- Registration of the declaration: the declaration online. In the declaration pick 01/MBAI and fill in the related information on the tax type declarations official and states declaration is the year of implementation of the declaration. Click continue and fill in the information in the declaration and click on completing the declaration and sign of submission online.
- After filing the declaration, to conduct business pay excise 2022 to complete the procedure.
7. The deadline for submission of excise 2022
The deadline for submission of fees, this is specified in Point b, Clause 1, Article 5 of Decree 139/2016/ND-CP as follows:
- Filing fee in this once when established, the slowest time is the last day of the month began operations manufacturing business
- When established but not yet come into operation, it must file a fee for this within 30 days since got the certificate of business registration.
- The deadline for submission of fee in this final is on may 30, January 1 every year. With new business establishment, a fee must be paid no later than the last day of the deadline for filing your declaration fee.
AccNet has detailed instructions how to pay excise 2022 the most correct according to the law. If there are any questions or related questions please contact with AccNet or leave a comment below the post to be answered quickly. Hope the article that provides more useful information for the business.
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