Post by account_disabled on Feb 27, 2024 5:21:26 GMT
The individuals leasing property the revenue level of million VNDyear or less to determine that the individual does not have to pay value added tax and does not have to pay personal income tax is the total revenue generated in the year. calendar of property lease contracts. In case an individual coowns a rental property the revenue level of million VNDyear or less to determine whether the individual does not have to pay value added tax or personal income tax is determined for sole representative during the tax year.
Revenue for personal income Buy Bulk SMS Service tax calculation for property leasing activities includes fines and compensation that the lessor receives as agreed in the lease contract. In case the lessee pays the property rental in advance for many years the revenue for calculating valueadded tax and personal income tax is determined according to the onetime payment revenue. . of presumptive tax revenue for business individuals Flat taxable revenue for individuals paying flat tax is stable revenue for year. Individuals paying flat tax determine their flat taxable revenue in the year as a basis for determining the tax amount payable on declaration form No.
CNKD issued with this Circular. In case the business individual cannot determine flat revenue does not submit a tax declaration or the flat taxable revenue is determined not in accordance with business reality the tax authority has the authority to determine flat taxable revenue. according to the provisions of law on tax administration. The Tax Department announces and redetermines the taxpayers taxable revenue for the year. In case an individual paying flat tax stopsstops doing business notify the tax authority no later than one day before stoppingstopping business. . Supplement Regulations on tax declaration principles and tax declaration documents for business individuals. Individuals who pay tax each time it arises declare valueadded tax and personal income tax each time it arises.
Revenue for personal income Buy Bulk SMS Service tax calculation for property leasing activities includes fines and compensation that the lessor receives as agreed in the lease contract. In case the lessee pays the property rental in advance for many years the revenue for calculating valueadded tax and personal income tax is determined according to the onetime payment revenue. . of presumptive tax revenue for business individuals Flat taxable revenue for individuals paying flat tax is stable revenue for year. Individuals paying flat tax determine their flat taxable revenue in the year as a basis for determining the tax amount payable on declaration form No.
CNKD issued with this Circular. In case the business individual cannot determine flat revenue does not submit a tax declaration or the flat taxable revenue is determined not in accordance with business reality the tax authority has the authority to determine flat taxable revenue. according to the provisions of law on tax administration. The Tax Department announces and redetermines the taxpayers taxable revenue for the year. In case an individual paying flat tax stopsstops doing business notify the tax authority no later than one day before stoppingstopping business. . Supplement Regulations on tax declaration principles and tax declaration documents for business individuals. Individuals who pay tax each time it arises declare valueadded tax and personal income tax each time it arises.