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WEEKLY LEGAL NEWSLETTER FINANCIAL STATEMENTS

SUBJECT TO PAY TAXES

The tax law does not have separate terms applicable to people #bán_hàng_online because "online sales" is a way of selling goods, which sell through Facebook, Zalo is the most common. The provisions in this article apply only to individual business filing tax by the securities method.

In accordance with clause 1, article 38 of Tax Management Act 2006, the tax authority determines the tax payable by tax payment method for the following cases:

️ Business households, business individuals do not perform or perform incomplete accounting, invoicing, and voucher modes.

️ Business households, personal business does not have business registration, no tax registration.

In accordance with paragraph 1 article 1 Circular No. 92/2015/TT-BTC, personal business must pay tax as individual resident including individual, group of individuals and households having activities of production and trading of goods and services in all fields, production and business sectors as prescribed by law.

In clause 2 Article 1 Circular No. 92/2015/TT-BTC provisions: "Taxpayers referred to in clause 1 of this article do not include individual business revenue from 100 million/year or less".

As such 👉👉, online sales individuals with revenue in the calendar year > 100 million are required to pay personal income tax (pit) and value-added tax (VAT).

❌❌❌ how TO CALCULATE tax ON ONLINE Sales

* Tax Calculation formula

VAT Amounts payable = VAT turnover x VAT rate

The number of PIT must be paid = turnover calculated in Pit X at the rate of PIT

Which:

️ The tax revenues as follows:

 + Turnover of calculating VAT and turnover of revenue calculation is the turnover including tax (cases subject to tax) of the entire sale, pre-machining, commission, Money supply and service arising during the tax period from production and trading activities of goods and services.

If individual tax payment is used by the tax authority, the tax revenues are based on the revenue and revenue on the invoice.

+ The individual business case does not determine the revenue on the tax or determine the actual mismatch, the tax authority has the authority to assign the revenue to the tax in accordance with the Law on Tax Administration.

️ The Tax rate calculated on turnover:

The rate of tax charged on sales for distribution and delivery of goods: The percentage of VAT is 1%; The INCOME tax rate is 0.5%.

👉Note: Individual tax payment method is paid once a year at the Tax Office in the tax branch where individuals have business locations and do not have to settle taxes.

Date Submitted: 21/05/2020 View: 14.981 Print the article
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