Decision 3078/QD-BTC on the announcement of amended and supplemented administrative procedures in the field of tax management under the management scope of the Ministry of Finance has outlined many new points in tax declaration procedures for business households paid under the contract method.
From September 3, tax declaration procedures for business households paying under the contract method are regulated as follows:
Step 1: Business households and individuals pay contract tax and prepare tax declarations for value added tax, personal income tax, special consumption tax, environmental protection tax, and annual resource tax and submit tax declarations no later than December 15 of the year immediately preceding the tax calculation year.
In case a business household or individual pays new contract tax to do business (including a declaring household converting to a contract method), or a contract household converting to a declaration method, or changing the industry or business scale in the year, the deadline for submitting tax declaration documents is no later than the 10th day from the date of business establishment, or changing the tax calculation method, or changing the industry, or changing the business scale.
Step 2: Tax authority receives taxpayer's documents
In case the dossier is submitted directly to the tax authority or the dossier is sent by post: the tax authority shall receive and process the dossier according to regulations.
In case the dossier is submitted to the tax authority via electronic transactions, the dossier is received, checked, accepted, and processed (and the results are returned if there are results) via the electronic data processing system of the tax authority.
Regarding how to do it:
Business households can submit directly to the tax office headquarters or send via the postal system;
In addition, business households can send electronic documents to tax authorities via electronic transactions (Electronic Information Portal of the Tax Department Electronic Information Portal of a competent state agency or a T-VAN service provider).
Regarding composition and quantity of documents:
The dossier components include: Tax declaration for business households and individuals with form No. 01/CNKD according to Appendix I - List of tax declaration documents issued with Decree 126/2020/ND-CP and Appendix II - List of forms issued with Circular 40/2021/TT-BTC.
Number of documents: 1 set
Regarding the settlement period:
The tax authority shall send a Notice of payment according to form No. 01/TB-CNKD issued with Decree 126/2020/ND-CP together with the Publicate Table to the household for the amount issued with Circular 40/2021/TT-BTC (including taxable contract households and non-taxable contract households) no later than January 20 of each year.
In case the tax authority issues a Notice of adjustment of the contract tax rate according to the notice of the tax family, the deadline for issuing the notice is no later than the 20th of the month following the month in which the tax amount is changed.
In case a business household or individual pays a new tax amount to do business, the tax authority shall send a notice of payment according to form No. 01/TB-CNKD issued with Decree 126/2020/ND-CP no later than the 20th of the month following the month in which the tax amount arises and must be paid.
