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Tax accounting

WHAT IS AN INITIAL TAX RETURN? PROCEDURES AND PROCEDURES FOR INITIAL TAX DECLARATION

KÊ KHAI THUẾ BAN ĐẦU LÀ GÌ? THỦ TỤC VÀ QUY TRÌNH KÊ KHAI THUẾ BAN ĐẦU

It must be said that the initial tax return is considered a very important step when the business has received a business license as well as a seal from the department of investment planning. Therefore, entrepreneurs can not make mistakes in this regard. Let's find out more about the initial tax declaration procedures and procedures right under the following article!

Initial tax declaration – A new concept that is extremely familiar

The original tax plan is also one of the e-Tax services that taxpayers (businesses) will file on a computer and file their tax returns right there through the internet. One of the prerequisites not to be ignored in this form is that businesses must have internet-connected computers and stable transmission lines to avoid problems during the filing process. It is evident that all businesses that are already eligible for online tax returns can voluntarily apply.

Procedures and procedures for initial tax declaration that businesses need to complete

The initial post-establishment tax registration documents and procedures are a very important and not to be missed "step" for new businesses. Business records need to be prepared when making an initial tax declaration that requires documents:

– Declaration of registration of implementation of forms of accounting and use of invoices

– Registration table of methods of depreciation of fixed assets

– Decision on appointment of accountants

– Decision on appointment of director

– Card fee declaration (depending on the county)

– Business information registration form (depending on the county)

– Business registration certificate, authentication papers of legal representative (photo or copy – depending on the county)

– Power of trust (in case of authorization for individuals to submit dossiers)

After having all the necessary documents above, the enterprise needs to bring that dossier to submit it to the district tax department where the business is headquartered. If the enterprise is managed by the tax department, it is necessary to submit the dossier to the tax department of the province/city where the enterprise is headquartered. Especially, businesses need to make 2 copies to submit: 1 copy for tax authorities to keep and 1 copy for the business itself to bring after signing the full approval.

If the enterprise does not know where its tax administration agency is, which agency it belongs to, it is quite possible for the enterprise to find it through the website of the General Department of Taxation. And the time to process the business will depend on the tax department – it will probably be processed on the same day or after the filing date about 2-3 days.

But before the application is transferred to the county tax department, the business needs to complete the procedures:

  • Signs must be hung at the company's headquarters: This signboard needs to fully show information such as company name, tax code, head office address in accordance with the registered papers. As soon as the business is put into operation (or not) the person in charge of tax administration will come to the headquarters to check the status of the operation as well as the signboard has met the requirements set out.
  • Digital signature: digital certificate/token. This is "Mandatory" as it will be located on the website of the General Department of Taxation.
  • Open a corporate bank account to pay the card fee to the State Treasury.

Important note not to be missed when making an initial tax return

1. Comply with the deadline for submitting initial tax returns

After preparing all the documents to bring to the tax department, businesses need to pay attention and pay great attention to the deadline for submitting dossiers properly.

This deadline will be the last day of the month inscribed on the business registration certificate issued by the Department of Planning and Investment, which applies to cases where the enterprise has started production as soon as it receives its business license.

For enterprises that have received business licenses but have not yet come into operation for some reason, the time limit will be 30 days from the date in which the business license was granted earlier.

Specific example: The company established in May 2020, the deadline for submitting the declaration of the card fee is 30/05/2020.

For enterprises established from September 25, 2020 2020 10 years 1st year of establishment. Therefore, these enterprises shall submit their declarations and fees (of the year after the year of establishment) no later than October 31 of the following year.

Businesses should be aware of these two important deadlines to avoid unnecessary cases and cause legal trouble.

2. Regulations on where to submit initial tax declaration dossiers

Currently, the initial tax declarations of the enterprise will be taken over by the tax authorities.

3. Some other documents need to be submitted in parallel with the first tax return

In addition to the first tax declaration dossier, the person in charge of tax payment should also pay attention to fully prepare and submit relevant documents such as: sheets when registering information using electronic invoices; declaration of card fee; pay the fee for the lesson to ensure the completeity of the initial dossier of his/her business:

Hopefully, the above article has provided information related to the initial tax return for you, especially the documents as well as procedures for the initial laafnn tax declaration that the newly established business needs to submit to the tax authorities.