December 18, 2017 23:33

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Manage personal business tax through tax collection commissioners

07:39 | 07/12/2017

VCN - The General Department of Taxation has issued a tax collection management process for personal business that pay tax by a lump-sum method through tax collection commissioners.

quan ly thue ca nhan kinh doanh qua cac to chuc uy nhiem thu thue
Tax Department and tax collection commissioners to make an agreement on a tax receipt form. Photo: Thùy Linh

Accordingly, the General Department of Taxation stipulates that periodically, by the latest on the 15th day of the following quarter, and at the latest on 30/1 of every year, the tax authority hub has to review and submit to the Tax Branch leaders on state budget collection results for personal business paying tax quarterly and annually by a lump-sum method through tax collection commissioners.

The General Department of Taxation requests the Tax Departments and tax collection commissioners to make an agreement on a tax receipt form in order to manage and be used widely in provinces and cities when collecting tax for personal business when paying tax by a lump-sum method with normal or electronic invoices.

In particular, the contents of the tax receipts must have these parameters as follows: name of type of receipt: symbol of receipt, order number of receipt, associated names, name of personal business, and the amount

By Thùy Linh/Thanh Thuy