Legal grounds:
- Clause 1 Article 4; Clause 3, Article 7 of Decree 126/2020/ND-CP.
- Clause 4 Article 44; Point b, Clause 2, Article 79 of the Law on Tax Administration.
Specifically, those cases are:
- Taxpayers only have activities and businesses that are not subject to tax according to the provisions of tax law for each type of tax.
- Individuals whose incomes are exempt from tax according to the provisions of the law on personal income tax and individuals whose tax amounts are payable annually after finalization of personal income tax from salaries and wages is from VND 50,000. or less, except for individuals receiving inheritances or gifts being real estate; real estate transfer.
- Export processing enterprises that only export activities are not required to submit value added tax declaration dossiers.
- Taxpayers who temporarily stop operating or doing business as prescribed in Clause 1, Article 4 of Decree 126/2020/ND-CP: During the time taxpayers suspend their operations or business, they are not required to submit tax returns, except for cases where taxpayers temporarily stop operating or doing business for less than a full month, quarter, calendar year or fiscal year, they still have to submit monthly and quarterly tax declaration dossiers; annual settlement records.
- Taxpayers who submit dossiers for TIN deactivation, except in case of operation termination, contract termination or enterprise reorganization, must still submit tax declaration dossiers no later than the 45th day from the date of tax registration. out event.
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