Cơ quan vtv2 trực tiếp bóng đá hôm nayế có phải hạch toán kế toán tiền thuế đối với các khoản thu khác thuộc ngân sách nhà nước không?

Are đá bóng trực tiếp authorities in Vietnamrequired to carry out bookkeeping of taxes on other amounts payable to the state budget?

Pursuant to the provisions of Article 13 of theLaw on đá bóng trực tiếp Administration 2019, it is stipulated as follows:

Accounting and statistics on taxes

1. đá bóng trực tiếp authorities shall carry out bookkeeping of taxes, late payment money, fines, and other amounts payable to the state budget that đá bóng trực tiếp authorities must collect, have collected, have exempted, have reduced, have written off debts, do not collect taxes, refund according to the provisions of law on accounting and the provisions of law on state budget.

2. đá bóng trực tiếp authorities shall perform statistics on the amount of đá bóng trực tiếp incentives, exemptions, reductions and other statistical information regarding taxes, taxpayers as provided by law on statistics and law on taxes.

3. Annually, đá bóng trực tiếp authorities shall submit reports on accounting and statistics concerning taxes to competent authorities and shall publicize such information as prescribed by law.

Thus, in light of the above provisions, the đá bóng trực tiếp authorities must perform accounting policies, i.e., must carry out bookkeeping of taxes on other amounts payable to the state budget that đá bóng trực tiếp authorities must collect, have collected, have exempted, have reduced, have written off debts, do not collect taxes, refund according to the provisions of law on accounting and law on state budget.

Aretax authorities in Vietnamrequired tocarry out bookkeeping of taxesonother amounts payable to the state budget? (Image from Internet)

Do đá bóng trực tiếp authoritiesin Vietnam manage the collection of fees for the licensing of water resource exploitation?

Based on Clause 2 Article 3 of theLaw on đá bóng trực tiếp Administration 2019, stipulating other amounts payable to the state budget managed by đá bóng trực tiếp authorities as follows:

Interpretation of terms

In this Law, the following terms are understood as follows:

1. đá bóng trực tiếp is a compulsory state budget contribution by organizations, households, business households, individuals as stipulated by the đá bóng trực tiếp laws.

2. other amounts payable to the state budget managed by đá bóng trực tiếp authorities include:

a) Fees and charges as stipulated by the Law on Fees and Charges;

b) Land use fees payable to the state budget;

c) Land rent, water surface rent;

d) Fees for the licensing of mineral resource exploitation;

dd) Fees for the licensing of water resource exploitation;

e) Payments to the state budget from the sale of assets on land, transfer of land use rights in accordance with the Law on Management and Use of Public Assets;

g) Revenues from administrative violation fines as stipulated by the law on the handling of administrative violations related to taxes and customs;

h) Late payment money and other revenues as stipulated by law.

...

Therefore,based on the above provisions, among other amounts payable to the state budget managed by đá bóng trực tiếp authorities, there is the fee for the licensing of water resource exploitation.

What are duties and powers of đá bóng trực tiếp authorities in đá bóng trực tiếp administration in Vietnam?

Accordingly, the 11 duties of đá bóng trực tiếp authorities are specifically stipulated in Article 18 of theLaw on đá bóng trực tiếp Administration 2019as follows:

Duty 1.Organize and perform đá bóng trực tiếp collection management and other amounts payable to the state budget according to the provisions of the đá bóng trực tiếp law and other relevant legal provisions.

Duty 2.Propagate, disseminate, and guide the law on taxes; publicize đá bóng trực tiếp procedures at the office, on the đá bóng trực tiếp administration authority's website, and through mass media.

Duty 3.Explain and provide information related to determining đá bóng trực tiếp obligations for taxpayers; the đá bóng trực tiếp authority is responsible for publicizing the payable đá bóng trực tiếp amount of business households, individual businesses at the commune (xa), ward (phuong), commune-level town.

Duty 4.Keep taxpayer information confidential, except for information provided to competent authorities or information publicized as prescribed by law.

Duty 5.Implement đá bóng trực tiếp exemptions; đá bóng trực tiếp reductions; write-off đá bóng trực tiếp debts, late payment interest, fines; exempt late payment interest, fines; not calculate late payment interest; extend đá bóng trực tiếp payment; pay đá bóng trực tiếp debts in installments; freeze đá bóng trực tiếp debts, not collect taxes; handle overpaid taxes, late payment interest, fines; and return taxes according to the provisions of this Law and other related legal provisions.

Duty 6.Confirm the fulfillment of đá bóng trực tiếp obligations of taxpayers upon request as prescribed by law.

Duty 7.Resolve complaints and denunciations related to the implementation of đá bóng trực tiếp laws within their authority.

Duty 8.Deliver documents, conclusions, and decisions on đá bóng trực tiếp handling after đá bóng trực tiếp inspections and audits to taxpayers and explain upon request.

Duty 9.Compensate for damage to taxpayers as prescribed by the law on state liability compensation.

Duty 10.Assess to determine the payable đá bóng trực tiếp amount of taxpayers per the request of competent state agencies.

Duty 11.Build and organize information systems and apply information technology to conduct electronic transactions in đá bóng trực tiếp administration.

In addition, the 19 powers of đá bóng trực tiếp authorities are stipulated in Article 19 of theLaw on đá bóng trực tiếp Administration 2019as follows:

Power [1]Request taxpayers to provide information and materials related to the determination of đá bóng trực tiếp obligations, including information on investment value; account numbers, transaction contents of accounts opened at commercial banks, other credit institutions, and explain đá bóng trực tiếp calculation, đá bóng trực tiếp declaration, đá bóng trực tiếp payment.

Power [2]Request organizations and individuals involved to provide information and materials related to the determination of đá bóng trực tiếp obligations and cooperate with đá bóng trực tiếp authorities to implement đá bóng trực tiếp laws.

Power [3]Inspect and audit taxes as prescribed by law.

Power [4]Impose taxes.

Power [5]Enforce administrative decisions on đá bóng trực tiếp administration.

Power [6] Handle administrative violations in đá bóng trực tiếp administration according to authority; publicize on mass media cases of đá bóng trực tiếp law violations.

Power [7]Apply preventive measures and ensure the handling of administrative violations in đá bóng trực tiếp administration according to the law.

Power [8]Commission agencies, organizations, individuals to collect some types of taxes as stipulated by the Government of Vietnam.

Power [9]đá bóng trực tiếp authorities apply the advance pricing agreement mechanism with taxpayers and foreign đá bóng trực tiếp authorities, jurisdictions with which Vietnam has signed an agreement to avoid double taxation and prevent đá bóng trực tiếp evasion for income taxes.

Power [10]Purchase information, materials, data from domestic and foreign suppliers to serve đá bóng trực tiếp administration; pay for đá bóng trực tiếp collection commissions from collected đá bóng trực tiếp money or from the đá bóng trực tiếp administration authority's budget as stipulated by the Government of Vietnam.