Are personal income taxpayers entitled to request trực tiếp bóng đá hôm nay authorities to explain trực tiếp bóng đá hôm nay calculations in Vietnam?
Are personal income taxpayers entitled to request trực tiếp bóng đá hôm nay authorities to explain trực tiếp bóng đá hôm nay calculations in Vietnam?
Based on Article 16 of theLaw on trực tiếp bóng đá hôm nay Administration 2019as stipulated:
Rights of taxpayers
1. To receive support and guidance in the performance of trực tiếp bóng đá hôm nay payment obligations; to be provided with information and documents to fulfill trực tiếp bóng đá hôm nay obligations and benefits.
2. To receive documents related to trực tiếp bóng đá hôm nay obligations from competent authorities during inspection, examination, and audit processes.
3. To request trực tiếp bóng đá hôm nay authorities to explain trực tiếp bóng đá hôm nay calculations and trực tiếp bóng đá hôm nay determinations; to request inspection of the quantity, quality, and type of exported or imported goods.
4. To maintain confidentiality of information, except information required to be provided to competent state authorities or information publicly disclosed in accordance with the law.
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Personal income taxpayers are entitled to request trực tiếp bóng đá hôm nay authorities to explain trực tiếp bóng đá hôm nay calculations.
Are personal income taxpayers entitled to request trực tiếp bóng đá hôm nay authorities to explain trực tiếp bóng đá hôm nay calculations in Vietnam? (Image from the Internet)
Do non-resident individuals have to pay personal income trực tiếp bóng đá hôm nay in Vietnam?
Based on Article 2 of theLaw on Personal Income trực tiếp bóng đá hôm nay 2007, taxpayers are defined as follows:
Taxpayers
1. Taxpayers on personal income trực tiếp bóng đá hôm nay include resident individuals with taxable income as specified in Article 3 of this Law arising within and outside the territory of Vietnam, and non-resident individuals with taxable income as specified in Article 3 of this Law arising within the territory of Vietnam.
2. Resident individuals are those who satisfy one of the following conditions:
a) Being present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from the first day of arrival in Vietnam;
b) Having a regular place of residence in Vietnam, including registered permanent residence or a rented house in Vietnam based on a lease agreement.
3. Non-resident individuals are those who do not satisfy the conditions specified in Clause 2 of this Article.
Non-resident individuals are also subject to personal income trực tiếp bóng đá hôm nay. A non-resident individual is someone who:
- Is not present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from the first day of arrival in Vietnam;- Does not have a regular place of residence in Vietnam, including registered permanent residence or a rented house in Vietnam based on a lease agreement.
What are the responsibilities of non-resident individual taxpayers in Vietnam?
According to Article 17 of theLaw on trực tiếp bóng đá hôm nay Administration 2019, the responsibilities of taxpayers (including non-resident individuals) are as follows:
- To carry out taxpayer registration, use trực tiếp bóng đá hôm nay identification numbers as required by law.
- To accurately, honestly, and fully declare taxes and submit trực tiếp bóng đá hôm nay dossiers on time; to be responsible before the law for the accuracy, honesty, and completeness of trực tiếp bóng đá hôm nay dossiers.
- To pay taxes, late trực tiếp bóng đá hôm nay payments, fines fully, on time, and at the correct location.
- To comply with regulations on accounting, statistics, and management, and use invoices and documents as prescribed by law.
- To accurately, honestly, and fully record activities generating trực tiếp bóng đá hôm nay obligations, trực tiếp bóng đá hôm nay deductions, and transactions that require trực tiếp bóng đá hôm nay information declaration.
- To prepare and deliver invoices and documents to buyers according to the correct quantity, type, and actual payment value when selling goods and providing services as prescribed by law.
- To provide accurate, complete, and prompt information and documents related to trực tiếp bóng đá hôm nay determination, including investment value; account numbers and transaction content of accounts opened at commercial banks and other credit institutions; to explain trực tiếp bóng đá hôm nay calculations, trực tiếp bóng đá hôm nay declarations, and trực tiếp bóng đá hôm nay payments as requested by trực tiếp bóng đá hôm nay authorities.
- To comply with decisions, notices, and requests from trực tiếp bóng đá hôm nay authorities and trực tiếp bóng đá hôm nay officers as prescribed by law.- To be responsible for fulfilling trực tiếp bóng đá hôm nay obligations as prescribed by law in cases where legal representatives or authorized representatives perform trực tiếp bóng đá hôm nay procedures incorrectly.
- Taxpayers conducting business activities in areas equipped with information technology infrastructure must declare, pay taxes, and transact with trực tiếp bóng đá hôm nay authorities via electronic means as required by law.
- Based on actual conditions and information technology equipment, the Government of Vietnam stipulates detailed matters on taxpayers not having to submit documents in trực tiếp bóng đá hôm nay declaration dossiers, trực tiếp bóng đá hôm nay payment dossiers, trực tiếp bóng đá hôm nay refund dossiers, and other trực tiếp bóng đá hôm nay dossiers that state management agencies already have.
- To build, manage, and operate the technical infrastructure system ensuring electronic transactions with trực tiếp bóng đá hôm nay authorities, and to apply information connection related to fulfilling trực tiếp bóng đá hôm nay obligations with trực tiếp bóng đá hôm nay authorities.
- Taxpayers with associated transactions must prepare, store, declare, and provide records of trực tiếp bóng đá hôm nay information and related parties' information, including information on related parties residing in countries and territories outside Vietnam as stipulated by the Government of Vietnam.