How long does it take for vtv2 trực tiếp bóng đá hôm nay debts to be subject to enforcement measures in Vietnam?
Is owing vtv2 trực tiếp bóng đá hôm nay considered vtv2 trực tiếp bóng đá hôm nay evasion in Vietnam?
Based on Article 143 of theLaw on vtv2 trực tiếp bóng đá hôm nay Administration 2019, 11 acts are considered vtv2 trực tiếp bóng đá hôm nay evasion under the law as follows:
[1] Failing to submit the taxpayer registration documents; failing to submit vtv2 trực tiếp bóng đá hôm nay return documents; submitting vtv2 trực tiếp bóng đá hôm nay return documents more than 90 days from the due date of the vtv2 trực tiếp bóng đá hôm nay return submission or from the extended due date of the vtv2 trực tiếp bóng đá hôm nay return submission.
[2] Not recording in the accounting books the amounts related to determining the vtv2 trực tiếp bóng đá hôm nay amount payable.
[3] Not issuing invoices when selling goods or services as per legal regulations, or recording the value on the sales invoice lower than the actual payment value of the sold goods or services.
[4] Using illegal invoices or documents, unlawfully using invoices to account for goods and input materials in vtv2 trực tiếp bóng đá hôm nay-obligated activities, thereby reducing the payable vtv2 trực tiếp bóng đá hôm nay amount or increasing the vtv2 trực tiếp bóng đá hôm nay-exempt amount, reduced vtv2 trực tiếp bóng đá hôm nay amount, deductible vtv2 trực tiếp bóng đá hôm nay amount, refundable vtv2 trực tiếp bóng đá hôm nay amount, or the vtv2 trực tiếp bóng đá hôm nay not required to be paid.
[5] Using documents or records that do not reflect the true nature of the transaction or the actual transaction value to incorrectly determine the payable vtv2 trực tiếp bóng đá hôm nay amount, vtv2 trực tiếp bóng đá hôm nay-exempt amount, reduced vtv2 trực tiếp bóng đá hôm nay amount, refundable vtv2 trực tiếp bóng đá hôm nay amount, or vtv2 trực tiếp bóng đá hôm nay not required to be paid.
[6] Incorrectly declaring actual export and import goods without submitting additional vtv2 trực tiếp bóng đá hôm nay declaration documents after the goods have been cleared.
[7] Intentionally not declaring or misdeclaring taxes on export and import goods.
[8] Collaborating with the sender to import goods with the aim of vtv2 trực tiếp bóng đá hôm nay evasion.
[9] Using goods subject to non-taxation, vtv2 trực tiếp bóng đá hôm nay exemption, or vtv2 trực tiếp bóng đá hôm nay examination in ways not according to the legal purposes without declaring the change of use purpose to the vtv2 trực tiếp bóng đá hôm nay administration agency.
[10] The taxpayer conducting business activities during a period of business suspension or temporary cessation but does not notify the vtv2 trực tiếp bóng đá hôm nay administration agency.
[11] Taxpayers not penalized for vtv2 trực tiếp bóng đá hôm nay evasion may be penalized according to Clause 1, Article 141 of theLaw on vtv2 trực tiếp bóng đá hôm nay Administration 2019in the following cases:
+ Failing to submit taxpayer registration documents, failing to submit vtv2 trực tiếp bóng đá hôm nay return documents, submitting vtv2 trực tiếp bóng đá hôm nay return documents after 90 days but no vtv2 trực tiếp bóng đá hôm nay amount arises;
+ Submitting vtv2 trực tiếp bóng đá hôm nay return documents after 90 days with arising payable vtv2 trực tiếp bóng đá hôm nay, and the taxpayer has fully paid the vtv2 trực tiếp bóng đá hôm nay amount and late payment interest to the state budget before the vtv2 trực tiếp bóng đá hôm nay authority announces the vtv2 trực tiếp bóng đá hôm nay inspection or audit decision, or before the vtv2 trực tiếp bóng đá hôm nay authority records the late vtv2 trực tiếp bóng đá hôm nay return submission act.
vtv2 trực tiếp bóng đá hôm nay evasion can be understood as the intentional act of not declaring, incorrectly declaring, or not paying the payable vtv2 trực tiếp bóng đá hôm nay amount, with the intent to evade vtv2 trực tiếp bóng đá hôm nay obligations.
Thus,according to the above regulations, owing vtv2 trực tiếp bóng đá hôm nay is not one of the 11 acts considered as vtv2 trực tiếp bóng đá hôm nay evasion and therefore will not be classified as vtv2 trực tiếp bóng đá hôm nay evasion under the regulations.
How long does it take for vtv2 trực tiếp bóng đá hôm nay debts to be subject to enforcement measures in Vietnam? (Image from the Internet)
How long does it take for vtv2 trực tiếp bóng đá hôm nay debts to be subject to enforcement measures in Vietnam?
According to the provisions at Article 2 ofCircular 215/2013/TT-BTC, the cases subject to vtv2 trực tiếp bóng đá hôm nay enforcement are as follows:
Cases subject to enforcement
1. For taxpayers
a) Taxpayers who owe vtv2 trực tiếp bóng đá hôm nay, late vtv2 trực tiếp bóng đá hôm nay payment interest past 90 (ninety) days from the vtv2 trực tiếp bóng đá hôm nay payment due date,* the extended vtv2 trực tiếp bóng đá hôm nay payment deadline as prescribed by the Law on vtv2 trực tiếp bóng đá hôm nay Administration and the competent state authority.*
b) Taxpayers who owe vtv2 trực tiếp bóng đá hôm nay, fines, late vtv2 trực tiếp bóng đá hôm nay payment interest, with acts of absconding or asset dissipation.
c) Taxpayers failing to comply with the decision on administrative sanctions for vtv2 trực tiếp bóng đá hôm nay violations within 10 (ten) days from the receipt of the decision will be subject to enforcement of the administrative sanction decision. In cases where the vtv2 trực tiếp bóng đá hôm nay violation administrative sanction decision has a compliance period longer than 10 (ten) days and the taxpayer fails to comply within the period specified in the decision, the administrative sanction decision will be enforced (except for cases of delay or suspension of vtv2 trực tiếp bóng đá hôm nay violation administrative sanction enforcement).
2. Credit institutions failing to comply with the decision on administrative sanctions for vtv2 trực tiếp bóng đá hôm nay violations as prescribed by the Law on vtv2 trực tiếp bóng đá hôm nay Administration and the Law on Handling Administrative Violations.
3. Organizations guaranteeing vtv2 trực tiếp bóng đá hôm nay payment for taxpayers: if they fail to pay fully into the state budget within 90 (ninety) days from the vtv2 trực tiếp bóng đá hôm nay payment deadline, fines, late vtv2 trực tiếp bóng đá hôm nay payment interest according to the vtv2 trực tiếp bóng đá hôm nay authority's approval document, the guarantor will be enforced according to the Law on vtv2 trực tiếp bóng đá hôm nay Administration and the Law on Handling Administrative Violations.
4. The State Treasury, provincial state treasury, district state treasury (hereinafter collectively referred to as the state treasury) failing to deduct money from the account of the enforced subject at the state treasury to pay into the state budget according to the vtv2 trực tiếp bóng đá hôm nay authority's administrative sanction decision.
5. Related organizations and individuals failing to comply with administrative sanction decisions on vtv2 trực tiếp bóng đá hôm nay violations from competent authorities.
Thus,according to the regulations, it can be simply understood that vtv2 trực tiếp bóng đá hôm nay debt occurs when a taxpayer has not paid the vtv2 trực tiếp bóng đá hôm nay and other amounts into the state budget after the legal deadline. When a taxpayer owes vtv2 trực tiếp bóng đá hôm nay for over 90 days, enforcement measures will be applied.
What are the regulations on vtv2 trực tiếp bóng đá hôm nay enforcement measures in Vietnam?
According to the provisions at Article 3 ofCircular 215/2013/TT-BTC, which have been replaced by Clause 2, Article 2 ofThông tư 87/2018/TT-BTC, the regulations are as follows:
- Measures for enforcing vtv2 trực tiếp bóng đá hôm nay administrative decisions (hereinafter collectively referred to as enforcement measures):
+ Deduct money from the account of the enforced subject at the state treasury, credit institution; require account freezing.
+ Deduct a part of wages or income.
+ Notify that the invoice is no longer valid for use.
+ Confiscate assets, auction seized assets in accordance with the law to collect vtv2 trực tiếp bóng đá hôm nay debts, fines, late vtv2 trực tiếp bóng đá hôm nay payment interest, and late penalty payments into the state budget.
+ Collect money and other assets of the enforced subject held by other organizations or individuals.
+ Withdraw the business registration certificate, enterprise registration certificate, establishment and operation license, practice license.
- The application of the above enforcement measures is carried out according to the provisions at Articles 11, 12, 13, 14, 15, and 16, Section 2 ofCircular 215/2013/TT-BTC.
In cases where a decision to enforce the next measure has been issued but there is information or conditions to implement the previous enforcement measure, the issuer of the enforcement decision has the right to decide to terminate the ongoing enforcement measure and issue a decision to implement the previous enforcement measure to ensure full collection of vtv2 trực tiếp bóng đá hôm nay, fines, and late vtv2 trực tiếp bóng đá hôm nay payment interest.
