Guide of VAT declaration under circular 80 right law

Early in the year 2022, the guide of VAT declaration under circular 80 there have been some significant changes. Surely that many businesses still embarrassing and meet difficult problem when making the declaration under circular 80 new this. Following AccNet will guide how the tax declaration according to the circular 80 best standard. The same track, okay!

1. Declaration of VAT according to circular 80 is the new point and how?

Since states tax year 2022, The state there have been many changes in the form of declarations, special declaration form circular 80. Accordingly, the declaration form 01/VAT according to guide of VAT declaration under circular 80 (80/2021-BCT) has a few differences compared with the old sample is issued under circular no. 26/2015/TT-BTC dated earlier. Specifically, the indicator changes as follows:

• Additional criteria [01a]: in accordance with the regulations declare individual of some activity in ND 126/2020/ND-CP.
• Additional criteria [23a], [24a]: Provides information about the amount of VAT has been paid when importing and collated with customs data, support The tax authority controlling the declaration of the taxpayer to the accuracy, timeliness.
• Additional criteria [39a]: To define own VAT in the case of the VAT deduction not offer refund from the investment project, for taxpayers to continue to deduct when the project goes into operation. Or in case, VAT is deducted from production activities of business unit depends upon inactivation
• Remove targets [39]: “VAT was filed in the local's other business activities construction, installation, sales, real estate foreign state”, to handle the state transfer tax paid into the tax is also deductible, but there is no mechanism refunded to the taxpayer as the provisions of those years ago.

Download the forms here:

2. Guide of VAT declaration under circular 80

Is this part of the business, business establishments are choosing to use the declarative form tax return online and by month. Through circular instructions of VAT declaration latest taxpayers can use software support declaration (HTKK) to make the report, the fastest okay. Following are the steps guide of VAT declaration under circular 80 details when making the declaration on software HTKK Step 1: log in to the software HTKK

• Log in to the system software by tax code of the Business.
• Select Value added tax increase > press the select Declaration form VAT (01/VAT).

Step 2: inform the tax administration, the category of practice and tax Taxpayers declare the information it should have such as management agencies, tax, business type of business. Namely:

• States tax in months or years.
• The category practice.
• Appendix declaration.

Step 3: declare tax on “declarations of VAT” Taxpayers enter the data according to guide of VAT declaration under circular 80the indicators need to provide to The tax authorities is:

Indicators	Content made
Indicator 21	Analysis if in any tax does not arise bill head off/on.
Indicators 22	Number, VAT is also deductible of states before and need the corresponding tax declaration on the VAT declaration states before (at only goal 43).
Indicator 23	The total value of goods and services bought in the states, but without VAT.
Indicators 24	Total VAT of goods and services purchased.
Indicators 25	Total VAT goods and services bought on deduction.
Indicators 26	The total revenue of the sale of goods and services not subject to VAT.
Indicators 27, 28, 34, 35, 39, 40, 41, 42, 43	Software updates automatically.
Indicators 29	The total revenue from the sale of goods and services with tax rate is 0%.
Norm 30,31	The total revenue from the sale of goods and services with tax rate is 5% and the VAT amount.
Only target 32, 33	The total revenue from the sale of goods and services with tax rate is 10% and VAT amount.
Norm 32a	Is the total sales of goods and services is not required to declare and money to pay VAT.
Norm 37	Adjustment reduce.
Indicators 38	Adjustment increase.

After completing the declaration and the information it should have according to guide of VAT declaration under circular 80taxpayers need to export XML online to complete before.

3. How to submit tax returns, VAT, online fastest

Sau khi hoàn thiện tờ khai thuế GTGT và tải báo cáo về, người nộp thuế cần nộp báo cáo với Cơ quan thuế. Hiện nay, các doanh nghiệp đều chọn hình thức nộp báo cáo trực tuyến thông qua website Thuế điện tử của Tổng cục thuế - Bộ tài chính https://thuedientu.gdt.gov.vn. Step 1: login to the web portal of the General department of taxation at the address: https://thuedientu.gdt.gov.vn. Step 2: Download the tax declarations of XML was finishing up system. Step 3: Select Sign electronic. Step 4: Press Filing. Step 5: Select Lookup to make sure that the report has been sent. Article on is guide of VAT declaration under circular 80 detailed and easy to implement. Hope that through the article you can be more active in the declaration and submission of VAT. If there are any questions about the process or procedure for reporting, then please contact AccNet. ACCOUNTING SOFTWARE ACCNET CLOUD  Address: 23 Nguyen Thi Huynh, Ward 8, Phu Nhuan District Hotline: 0901 555 063 Website: https://accnet.vn Mail: accnet@lacviet.com.vn