Does đá bóng trực tiếp management in Vietnam include đá bóng trực tiếp enforcement?
Does đá bóng trực tiếp management in Vietnaminclude đá bóng trực tiếp enforcement?
Based on Article 4 of theđá bóng trực tiếp Administration Law 2019, the provisions are as follows:
Contents of đá bóng trực tiếp administration
1. đá bóng trực tiếp registration, đá bóng trực tiếp declaration, đá bóng trực tiếp payment, đá bóng trực tiếp determination.
2. đá bóng trực tiếp refund, đá bóng trực tiếp exemption, đá bóng trực tiếp reduction, non-collection of đá bóng trực tiếp.
3. Suspension of đá bóng trực tiếp debt; đá bóng trực tiếp debt relief, late payment interest, fines; exemption from late payment interest, fines; non-imposition of late payment interest; đá bóng trực tiếp payment deferral; gradual payment of đá bóng trực tiếp debt.
4. Management of taxpayer information.
5. Management of invoices and documents.
6. đá bóng trực tiếp inspection, đá bóng trực tiếp audit and implementation of measures to prevent, combat, and stop violations of đá bóng trực tiếp laws.
7. Enforcement of administrative decisions on đá bóng trực tiếp administration.
8. đá bóng trực tiếp enforcement.
9. Resolution of đá bóng trực tiếp-related complaints and denunciations.
10. International cooperation on đá bóng trực tiếp.
11. Propagation and support for taxpayers.
Thus,according to the provisions, the contents of đá bóng trực tiếp administration include the đá bóng trực tiếp enforcement.
Is administrative procedure reform required during the đá bóng trực tiếp administration process in Vietnam?
Based on Article 5 of theđá bóng trực tiếp Administration Law 2019, administrative procedure reform must be implemented during the đá bóng trực tiếp administration process.
Principles of đá bóng trực tiếp administration
1. All organizations, households, business households, and individuals are obligated to pay taxes as stipulated by law.
2. đá bóng trực tiếp administration agencies and other State bodies assigned with đá bóng trực tiếp collection management duties must administer taxes according to the provisions of this Law and other relevant legal regulations, ensuring transparency, fairness, and the protection of the legitimate rights and interests of taxpayers.
3. Agencies, organizations, and individuals are responsible for participating in đá bóng trực tiếp administration as prescribed by law.
4. Implement administrative procedure reform and apply modern information technology in đá bóng trực tiếp administration; adopt đá bóng trực tiếp management principles according to international practices, including the principle that the substance of transactions determines đá bóng trực tiếp obligations, risk management principles in đá bóng trực tiếp administration, and other principles in line with Vietnam’s conditions.
5. Apply preferential measures when performing đá bóng trực tiếp procedures for export and import goods as stipulated by customs law and regulations by the Government of Vietnam.
Thus,administrative procedure reform must be implemented during the đá bóng trực tiếp administration process, and this is a principle of đá bóng trực tiếp administration.
Does đá bóng trực tiếp management in Vietnaminclude đá bóng trực tiếp enforcement? (Image from the Internet)
What are the 8 prohibited acts in đá bóng trực tiếp administration in Vietnam?
Based on Article 6 of theđá bóng trực tiếp Administration Law 2019, the prohibited acts in đá bóng trực tiếp administration include:
- Collusion and connivance between taxpayers and đá bóng trực tiếp administration officials or đá bóng trực tiếp management agencies to transfer pricing or evade taxes.
- Harassing and troubling taxpayers.
- Misappropriating or illegally using đá bóng trực tiếp money.
- Intentionally failing to declare or declaring taxes incompletely, untimely, or inaccurately regarding the amount of đá bóng trực tiếp payable.
- Obstructing đá bóng trực tiếp administration officials in performing their duties.
- Using another taxpayer’s identification number to carry out illegal acts or allowing others to use one’s own identification number non-compliantly with the law.
- Selling goods, providing services without issuing invoices as required by law, using illegal invoices, and using invoices illegally.
- Falsifying, misusing, unauthorized accessing, or destroying taxpayer information systems.
What are regulations onrisk management in đá bóng trực tiếp administration in Vietnam?
Based on Article 9 of theđá bóng trực tiếp Administration Law 2019, the provisions on risk management in đá bóng trực tiếp administration are as follows:
- đá bóng trực tiếp authorities apply risk management in taxpayer registration, đá bóng trực tiếp declaration, đá bóng trực tiếp payment, đá bóng trực tiếp debt management, enforcement of administrative decisions on đá bóng trực tiếp administration, đá bóng trực tiếp refund, đá bóng trực tiếp inspection, đá bóng trực tiếp audit, and the management and use of invoices and documents as well as other đá bóng trực tiếp administration operations.
- Customs authorities apply risk management in đá bóng trực tiếp declaration, đá bóng trực tiếp refund, non-collection of đá bóng trực tiếp, đá bóng trực tiếp inspection, đá bóng trực tiếp audit, and other đá bóng trực tiếp administration operations.
- Applying risk management mechanisms in đá bóng trực tiếp administration includes operations of collecting and processing information and data related to taxpayers; developing đá bóng trực tiếp management criteria; assessing taxpayer compliance; categorizing risk levels in đá bóng trực tiếp administration; and organizing the implementation of appropriate đá bóng trực tiếp management measures.
- Assessing taxpayer compliance and categorizing risk levels in đá bóng trực tiếp administration are regulated as follows:
+ Assessing taxpayer compliance is conducted based on a set of criteria, information on the historical activity of taxpayers, compliance history, and the taxpayer's cooperative relationship with đá bóng trực tiếp administration agencies in implementing đá bóng trực tiếp laws and the severity of đá bóng trực tiếp law violations;
+ Categorizing risk levels in đá bóng trực tiếp administration is conducted based on the level of taxpayer compliance.
During the process of categorizing risk levels, đá bóng trực tiếp administration agencies consider relevant information, including risk signals; signs or acts of violations in đá bóng trực tiếp administration; and information on the operational results of đá bóng trực tiếp administration agencies and related agencies as prescribed by this Law;
+ đá bóng trực tiếp administration agencies utilize the results of taxpayer compliance assessments and risk level categorizations in đá bóng trực tiếp administration to apply appropriate đá bóng trực tiếp management measures.
- đá bóng trực tiếp administration agencies apply information technology systems to automatically integrate and process data serving the application of risk management in đá bóng trực tiếp administration.
- The Minister of Finance stipulates criteria for assessing taxpayer compliance, categorizing risk levels, and applying risk management in đá bóng trực tiếp administration.