Declare tax business the obligation of the business for state every year. Today, with the improvement in the implementation process, the filing of tax has been implemented through the electronic form and get a lot of positive feedback. Track articles of AccNet to learn clear about the rules and procedures declare for business in 2022 and early 2023 latest.
Here are 4 procedure which business you need to perform when tax declaration:
Select Business > Sign in > enter the account information > click the login button.
1. Declare tax what is the business?
Declare tax business is the act of the taxpayer presents the data, the profile is related to the obligation to pay tax to the tax authority. Meanwhile, taxpayers have the obligation and responsibility to declare fully and accurately the content according to the form which the finance Ministry has prescribed. The taxpayer responsible for the accuracy and truthfulness of the information declared.
2. The procedures need to do before performing declare tax for the first time
Process declare tax business need to undergo several stages and steps, with each government agency different. It is therefore necessary to follow a specific process, apparently to ensure every job is done fast and save time.
Here are 4 procedure which business you need to perform when tax declaration:
2.1 Open a bank account business
The first, taxpayers need to open a bank account business. The document should be prepared according to the requirements as follows:- Copy of the certificate of business registration
- Copy papers attest to the person's personal representative on the law.
- The decision to appoint accounting.
- Copy documents for personal accounting in case the company has accounting
2.2 register and buy digital signature to declare tax business
The registration and purchase of a digital signature is a very important step in the procedure declare tax business. Because today, most of the tax department will receive and work with the filings and tax money electronically. Today there are quite a lot of units offer digital signature different with varied prices. You should select the unit provides digital certificates that support technical credibility and the best.2.3 declare and pay tax
After you have completed the procedure to open a bank account and buy digital signature, businesses need to declare and pay tax. Businesses should note submitted on time to avoid penalties and deadlines as late as the last day of the month began operations.2.4 Choice of form of declaration, the declaration of corporate tax
Declare tax business usually done in 2 common form below:2.4.1 form declaration of corporate INCOME tax, invoicing, tax, VAT
- Duration declare tax business
- Declaration of indirect taxes
- Tax declaration directly
2.4.2 form of accounting, depreciation of fixed assets
To perform declare tax business, first, need to determine the scale of the business from which to select the mode of proper accounting. In case, the business can scale, medium and small, then use the accounting circular 133, also big business shall apply in circular 200. After selecting the mode, proper accounting of, next you need to register method of depreciation of fixed assets (fixed assets). As circular 45/2013/TT-BTC was specified, then the business must decide on the method and duration depreciation of fixed assets and notified to the tax authority directly before starting implementation.3. Make tax declaration, annual corporate
Every year, businesses must undertake to declare and pay taxes more taxes for the government. So where are the taxes that businesses need to file?3.1 corporate taxes need to perform declaration of the year
In business process, business is obliged to pay a lot of taxes. The taxes that business must pay each year include:- Fees anal lesson
- CIT
- Value added tax
- Personal income tax
- Tax resources
- Excise tax
- Import
3.2 tax returns, business details 2022
Each type of tax will have time limits as well as distinct characteristics, follow up article of AccNet to better understand each type of tax.
3.2.1 Declare tax
An excise tax is a tax required constant is that the business must submit to the state budget. The following is some information on that on that business needs note: Time limit pay excise 2022- The slowest is on 30/01 every year.
- In the case of new business production activities, trading or newly established business premises, then submit free license no later than the last day of the time limit for filing fees.
- Private enterprise can charter capital/investment of over 10 billion, the filing is 3,000,000 per year.
- Private enterprise can charter capital/capital investment of less than 10 billion, then the submission is 500,000/year.
- For representative offices, affiliates, business locations, business units and international organizations, other then the submission is 1,000,000/year.
3.2.2 Declare business income tax
The deadline for submission of corporate INCOME tax- The deadline for submission of INCOME tax interim quarterly: no later than the last day of the month of the next quarter has incurred obligations tax.
- The deadline for submission of preliminary settlement tax year: Late is the last day of the 3rd month from the end of the calendar year or financial year.
3.2.3 declaration of value added tax
The term establishment declaration form and send to tax authorities- The deadline to declare VAT in January: the latest on the 20th of the month following the month incurred.
- The deadline to declare quarterly VAT: the latest on the 30th day of the quarter following the quarter incurred obligations tax.
- Submit declare tax business directly at the tax authority.
- Sent through the postal.
- Filed via electronic transactions (electronic portal of the tax authorities).
3.2.4 Declare taxes on personal income tax
The deadline for filing personal income tax- For the record settlement tax year: slowest is the last day of the 3rd month, the end date of the calendar year or financial year.
- For the record settlement tax for individuals tax settlement directly: at least the 4th month from the end of the calendar year.
- For households and individuals, business tax payment according to the method of exchange: the latest on the day 15/12 of years ago.
3.2.5 declaration excise tax
The term tax return- For the case of declaration by month: the latest on the 20th day of the following month.
- For each arises: Within 10 days from the date of the tax obligations.
- Business to produce goods and services business subject to excise duty.
- Personal, business, business directory purchases not paid the excise tax, but then re-sold in countries that do not export.
- Businesses produce goods subject to special income tax and sales through affiliated entities, agents, or consignment sales.
4. How to declare tax business online fast
The deployment and application methods declare tax online through the Website's e-Tax has help taxpayers save the majority of the time, the cost. Besides, through electronic tax which tax authorities can manage your profile and rigorously more efficient. Following AccNet will guide in detail how to declare tax business online:- Step 1: log into the Tax System of the General department of Taxation
Select Business > Sign in > enter the account information > click the login button.
- Step 2: sign up the declaration you need to submit
- Step 3: Download the declaration XML system
- Step 4: Submit a declaration
- Step 5: research results
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