How much is trực tiếp bóng đá hôm nay euro fine for employers delaying taxpayer registration for employees in Vietnam?
Shall trực tiếp bóng đá hôm nay euro employer registertaxfor employees in Vietnam?
Based on Clause 3, Article 33 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019regulating trực tiếp bóng đá hôm nay euro time limit for taxpayer registration as follows:
Initial taxpayer registration time limit
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3. Organizations and individuals that pay income are responsible for taxpayer registration on behalf of individuals earning income, no later than 10 working days from trực tiếp bóng đá hôm nay euro date tax obligation arises if trực tiếp bóng đá hôm nay euro individual does not have a tax identification number; taxpayer registration on behalf of trực tiếp bóng đá hôm nay euro taxpayer's dependents no later than 10 working days from trực tiếp bóng đá hôm nay euro date trực tiếp bóng đá hôm nay euro taxpayer registers for family deduction according to legal regulations if trực tiếp bóng đá hôm nay euro dependent does not have a tax identification number.
Therefore, employers are responsible for taxpayer registration for employees no later than 10 working days from trực tiếp bóng đá hôm nay euro date tax obligations arise if trực tiếp bóng đá hôm nay euro employees do not have a tax identification number.
How much is trực tiếp bóng đá hôm nay euro fine for employers delaying taxpayer registration for employees in Vietnam? (Image from trực tiếp bóng đá hôm nay euro Internet)
How much is trực tiếp bóng đá hôm nay euro fine for employers delaying taxpayer registration for employees in Vietnam?
Based on Clause 1, Article 3 ofDecree 125/2020/ND-CPregulating trực tiếp bóng đá hôm nay euro subjects of administrative penalties for tax and invoice violations as follows:
Subjects of Administrative Penalties for Tax and Invoice Violations
- Subjects of administrative penalties for tax and invoice violations include:
a) Taxpayers committing administrative violations of tax and invoices.
If trực tiếp bóng đá hôm nay euro taxpayer authorizes another organization or individual to perform tax-related obligations as stipulated by tax and tax management law responsibilities for trực tiếp bóng đá hôm nay euro authorized party, and trực tiếp bóng đá hôm nay euro authorized party commits administrative violations as regulated in this Decree, trực tiếp bóng đá hôm nay euro authorized organization or individual will be penalized according to this Decree.
In cases where tax and tax management law mandates organizations and individuals to register, declare, and pay taxes on behalf of trực tiếp bóng đá hôm nay euro taxpayer, and these organizations or individuals commit administrative violations as stipulated in this Decree, such organizations or individuals will face administrative penalties related to tax according to this regulation.
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Furthermore, based on Article 10 ofDecree 125/2020/ND-CPregulating penalties for violations of trực tiếp bóng đá hôm nay euro taxpayer registration time limit, trực tiếp bóng đá hôm nay euro following applies:
Penalties for Violations of trực tiếp bóng đá hôm nay euro taxpayer registration time limit; Notification of Temporary Business Suspension; Notification of Business Resumption Before trực tiếp bóng đá hôm nay euro Announced Date
- A warning will be issued for acts of taxpayer registration; notification of temporary business suspension; or notification of business resumption before trực tiếp bóng đá hôm nay euro announced date that exceeds trực tiếp bóng đá hôm nay euro prescribed time limit from 01 day to 10 days and with mitigating circumstances.
- A fine from 1,000,000 VND to 2,000,000 VND for one of trực tiếp bóng đá hôm nay euro following acts:
a) Tax registration; notification of business resumption before trực tiếp bóng đá hôm nay euro announced date exceeding trực tiếp bóng đá hôm nay euro prescribed time limit from 01 day to 30 days, excluding cases specified in Clause 1 of this Article;
b) Notification of temporary business suspension exceeding trực tiếp bóng đá hôm nay euro prescribed time limit, excluding cases specified in Clause 1 of this Article;
c) Failure to notify trực tiếp bóng đá hôm nay euro temporary business suspension.
- A fine from 3,000,000 VND to 6,000,000 VND for acts of taxpayer registration; notification of business resumption before trực tiếp bóng đá hôm nay euro announced date exceeding trực tiếp bóng đá hôm nay euro prescribed time limit from 31 to 90 days.
- A fine from 6,000,000 VND to 10,000,000 VND for one of trực tiếp bóng đá hôm nay euro following acts:
a) Tax registration; notification of business resumption before trực tiếp bóng đá hôm nay euro announced date exceeding trực tiếp bóng đá hôm nay euro prescribed time limit from 91 days onward;
b) Failure to notify trực tiếp bóng đá hôm nay euro resumption of business before trực tiếp bóng đá hôm nay euro announced date but no tax payment required;
Based on trực tiếp bóng đá hôm nay euro above regulations, employers delaying taxpayer registration for employees will be fined as follows:
- A warning for taxpayer registration exceeding trực tiếp bóng đá hôm nay euro stipulated time limit from 01 day to 10 days with mitigating circumstances.
- A fine from 1,000,000 VND to 2,000,000 VND for taxpayer registration exceeding trực tiếp bóng đá hôm nay euro time limit from 01 day to 30 days.
- A fine from 3,000,000 VND to 6,000,000 VND for taxpayer registration; notification of business resumption before trực tiếp bóng đá hôm nay euro announced date exceeding trực tiếp bóng đá hôm nay euro time limit from 31 to 90 days.
- A fine from 6,000,000 VND to 10,000,000 VND for tax registration exceeding trực tiếp bóng đá hôm nay euro time limit from 91 days onward.
Thus, a company delayed in registering a tax identification number on behalf of employees for violations of trực tiếp bóng đá hôm nay euro registration time limit will face a maximum fine of 10,000,000 VND.
Note:trực tiếp bóng đá hôm nay euro monetary fine mentioned above applies to organizations. For households and household businesses, trực tiếp bóng đá hôm nay euro fine is half of that applied to organizations (Clause 4, Article 7Decree 125/2020/ND-CPand Clause 5, Article 5Decree 125/2020/ND-CP).
Where to submit employee taxpayer registration applications in Vietnam?
Based on Clause 3, Article 32 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019stipulated as follows:
Location to Submit Initial taxpayer registration applications
- Taxpayers registering taxpayers along with business registration, cooperative registration, and business registration shall submit taxpayer registration applications at trực tiếp bóng đá hôm nay euro location stated in business registration, cooperative registration, and business registration according to law.
- Taxpayers registering directly with trực tiếp bóng đá hôm nay euro tax authority shall submit registration files at trực tiếp bóng đá hôm nay euro following locations:
a) Organizations, business households, and individual businesses shall submit taxpayer registration applications at trực tiếp bóng đá hôm nay euro tax authority where they have their headquarters;
b) Organizations and individuals responsible for deduction and tax payment on behalf shall submit taxpayer registration applications at trực tiếp bóng đá hôm nay euro tax office directly managing those organizations and individuals;
c) Households and non-business individuals shall submit registration files at trực tiếp bóng đá hôm nay euro tax office where taxable income arises, permanent residence registration, temporary residence registration, or where obligations to trực tiếp bóng đá hôm nay euro state budget arise.
- Individuals authorizing organizations and individuals paying income to register taxpayers on behalf of themselves and dependents shall submit registration files through trực tiếp bóng đá hôm nay euro organization and individuals paying trực tiếp bóng đá hôm nay euro income. Those organizations and individuals are responsible for aggregating and submitting trực tiếp bóng đá hôm nay euro taxpayer registration applications to trực tiếp bóng đá hôm nay euro tax authority directly managing trực tiếp bóng đá hôm nay euro organization and individual paying trực tiếp bóng đá hôm nay euro income.
According to trực tiếp bóng đá hôm nay euro above regulation, if an employer registers taxpayers on behalf of employees, trực tiếp bóng đá hôm nay euro employer is responsible for aggregating and submitting trực tiếp bóng đá hôm nay euro taxpayer registration applications on behalf of employees to trực tiếp bóng đá hôm nay euro direct managerial tax authority of trực tiếp bóng đá hôm nay euro employer.
