Cơ trực tiếp bóng đá việt nam hôm nay hải trực tiếp bóng đá việt nam hôm nay có phải là cơ
Are customs authorities considered trực tiếp bóng đá hôm nay euro authorities in Vietnam?
trực tiếp bóng đá hôm nay euro authorities are stipulated in Article 2 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019as follows:
Subjects of application
1. Taxpayers include:
a) Organizations, households, business households, and individuals who pay taxes as prescribed by trực tiếp bóng đá hôm nay euro laws;
b) Organizations, households, business households, and individuals who pay other amounts belonging to the state budget;
c) Organizations and individuals who deduct taxes.
2. trực tiếp bóng đá hôm nay euro authorities include:
a) trực tiếp bóng đá hôm nay euro authorities comprising the General Department of Taxation, Departments of Taxation, Sub-departments of Taxation, Sub-departments of Regional Taxation;
b) Customs authorities comprising the General Department of Customs, Departments of Customs, Post-clearance Inspection Departments, and Customs Sub-departments.
3. trực tiếp bóng đá hôm nay euro administration officials include trực tiếp bóng đá hôm nay euro officials and customs officials.
4. Other relevant state agencies, organizations, and individuals.
Thus, according to the above regulations, customs authorities are considered trực tiếp bóng đá hôm nay euro authorities and include the following agencies: the General Department of Customs, Departments of Customs, Post-clearance Inspection Departments, and Customs Sub-departments.
Are customs authorities considered trực tiếp bóng đá hôm nay euro authorities in Vietnam?(Image from the Internet)
When do customs authorities applyrisk management intax procedures in Vietnam?
Pursuant to Article 9 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019, the regulations on risk management in trực tiếp bóng đá hôm nay euro administration are as follows:
Risk management in trực tiếp bóng đá hôm nay euro administration
- trực tiếp bóng đá hôm nay euro authorities apply risk management in taxpayer registration, trực tiếp bóng đá hôm nay euro declaration, trực tiếp bóng đá hôm nay euro payment, trực tiếp bóng đá hôm nay euro debt, enforcement of administrative decisions on trực tiếp bóng đá hôm nay euro administration, trực tiếp bóng đá hôm nay euro refund, trực tiếp bóng đá hôm nay euro inspection, trực tiếp bóng đá hôm nay euro audit, management, and use of invoices, vouchers and other activities related to trực tiếp bóng đá hôm nay euro administration.*
2. Customs authorities apply risk management in trực tiếp bóng đá hôm nay euro declaration, trực tiếp bóng đá hôm nay euro refund, trực tiếp bóng đá hôm nay euro exemption, trực tiếp bóng đá hôm nay euro inspection, trực tiếp bóng đá hôm nay euro audit, and other activities related to trực tiếp bóng đá hôm nay euro administration.
3. The application of a risk management mechanism in trực tiếp bóng đá hôm nay euro administration includes collecting and processing information, data related to taxpayers; developing trực tiếp bóng đá hôm nay euro management criteria; assessing the legal compliance of taxpayers; classifying the level of risk in trực tiếp bóng đá hôm nay euro administration and organizing the implementation of appropriate trực tiếp bóng đá hôm nay euro management measures.
4. Assessing the legal compliance of taxpayers and classifying the level of risk in trực tiếp bóng đá hôm nay euro administration is prescribed as follows:
a) The legal compliance of taxpayers is assessed based on a system of criteria, information on the historical activity of taxpayers, legal compliance process, and the cooperative relationship with trực tiếp bóng đá hôm nay euro authorities in implementing trực tiếp bóng đá hôm nay euro laws and the level of trực tiếp bóng đá hôm nay euro law violations;
b) The classification of risk levels in trực tiếp bóng đá hôm nay euro administration is based on the legal compliance level of taxpayers. During the risk level classification process, trực tiếp bóng đá hôm nay euro authorities consider related contents, including information on risk indicators; signs, behaviors of violations in trực tiếp bóng đá hôm nay euro administration; information on operational results of trực tiếp bóng đá hôm nay euro authorities and other relevant agencies according to the law;
c) trực tiếp bóng đá hôm nay euro authorities use the results of assessing the legal compliance of taxpayers and the classification of risk levels in trực tiếp bóng đá hôm nay euro administration to apply appropriate trực tiếp bóng đá hôm nay euro management measures.
5. trực tiếp bóng đá hôm nay euro authorities apply information technology systems to automatically integrate and process data to serve the application of risk management in trực tiếp bóng đá hôm nay euro administration.
6. The Minister of Finance prescribes the criteria for assessing the legal compliance of taxpayers, classifying risk levels, and applying risk management in trực tiếp bóng đá hôm nay euro administration.
Thus, according to the above regulations, customs authorities apply risk management in trực tiếp bóng đá hôm nay euro declaration, trực tiếp bóng đá hôm nay euro refund, trực tiếp bóng đá hôm nay euro exemption, trực tiếp bóng đá hôm nay euro inspection, trực tiếp bóng đá hôm nay euro audit, and other activities related to trực tiếp bóng đá hôm nay euro administration.
Whendo customs authorities impose taxes on import and export goods in Vietnam?
According to Article 52 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019, the cases in which customs authorities impose taxes on import and export goods are as follows:
- The taxpayer uses illegal documents for declaring taxes, calculating taxes; does not declare taxes or inaccurately, incompletely declares contents related to determining trực tiếp bóng đá hôm nay euro obligations;
- Upon exceeding the prescribed time limit, the taxpayer does not provide, refuses, or delays, prolongs the provision of files, accounting books, documents, vouchers, data, figures related to the accurate determination of the trực tiếp bóng đá hôm nay euro amount payable as prescribed;
- The taxpayer does not prove, explain, or exceeds the prescribed time limit without being able to explain issues related to determining trực tiếp bóng đá hôm nay euro obligations according to legal regulations; does not comply with the inspection and audit decisions of the customs authorities;
- The taxpayer does not reflect or incorrectly, insufficiently, honestly, accurately reflects data in accounting books to determine trực tiếp bóng đá hôm nay euro obligations;
- Customs authorities have sufficient evidence and basis to determine that the declared value is inconsistent with the actual transaction value;
- The transaction is carried out inconsistently with economic nature, does not actually occur, affecting the payable trực tiếp bóng đá hôm nay euro amount;
- The taxpayer cannot self-calculate the payable trực tiếp bóng đá hôm nay euro amount;
- Other cases where customs authorities or other agencies discover trực tiếp bóng đá hôm nay euro declaration and calculation noncompliance with legal regulations.
