VCN – Hanoi Tax Department has issued instructions on tax declaration, tax payment for businesspeople paying flat tax in 2022.
|flat tax payers can pay tax into the state budget or pay tax through an authorized collection organization. Source: Internet|
According to the instructions, payers of flat tax declare flat tax once a year following declaration form 01/CNKD issued together with Circular No. 40/2021/TT-BTC dated June 1, 2021 of the Ministry of Finance issued by the Tax authority from November 20, 2021 to December 15, 2021.
Payers of flat tax wishing to use invoices to deliver to customers should request the tax authority issue an invoice every time it is incurred. Payers of flat tax are responsible for storing and presenting to the Tax authority the invoices, vouchers, contracts and documents proving lawful goods and services when requesting invoices. Particularly, in the case of payers of flat tax doing business at border markets, border-gate markets, and markets in border-gate economic zones in Vietnamese territory, they must keep invoices, vouchers, contracts and documents proving the conformity of goods and present it as the request of competent authorities.
If payers of flat tax use invoices issued by the tax authority every time it is incurred, the revenue and flat tax rate are determined from the beginning of the year, excluding revenue and tax due to the use of invoices.
Regarding tax declaration, Hanoi Tax Department guides payers of flat tax to submit the stable tax declaration at the beginning of the year (Form 01/CNKD) to the working group in charge of receiving the tax declaration located at the People’s Committee of communes, wards and townships no later than 15th December 2021.
For the case of flat tax payers that has just started doing business (including a household that has been dissolved or temporarily stopped doing business and then returned to business, the household declares to convert to the flat method), household that has a change in the year (flat tax payers change to the method of declaration, change business, change their scale of operation during the year), they should submit tax declaration form 01/CNKD to the inter-communal tax team or single window no later than the 10th day from the date of starting the business, change the tax calculation method, change business, or change scale of operation.
Regarding flat tax payment, the tax authority guides the flat tax payers to pay tax into the state budget or pay tax through an authorized collection organization (if any) following the tax authority’s payment notice.
The tax agency’s payment notice shall be sent to flat tax payers by January 20, 2022 for households that have operated stably since the beginning of the year, or by the 20th of every month for flat tax payers that have just started doing business in the year and households experienced changes in operation during the year.
For the case of households operating stably at the beginning of the year, the tax authority will send a notice of payment together with a list of flat tax payers in the same area/industry. If the tax authority has publicized on the tax authority’s web portal, the list of flat tax payers in the same geographical area/category shall not be sent. The flat tax payers should access the web portal of the tax authority to look up, compare and give opinions on the above list.
The tax payment deadline is the last day of the month. If the flat tax payers have just started doing business or have changed in the year, the deadline for tax payment is the last day of the following month.
If the flat tax payers apply for issuing an invoice every time it is incurred, the time limit for paying tax is the time limit for declaring tax on the revenue on the invoice.
After paying tax into the state budget, the flat tax payer will receive a tax payment receipt, which is a payment receipt certified by a commercial bank or the State Treasury as a basis for determining the flat tax payers fulfilled payment obligations. In case the flat tax payers made the payment through an authorized collection organization, they would receive a tax collection receipt from the authorized collection organization.
According to the Hanoi Tax Department, flat tax payers can pay taxes electronically on the eTax Mobile application through a link with the bank’s payment application.
By Thùy Linh/Thanh Thuy