Hướng dẫn xác định số tiền thuế phải nộp đối với trường hợp doanh nghiệp bỏ trốn, không nộp báo cáo quyết trực tiếp bóng đá hôm
How to calculate xem bóng đá trực tiếp vtv2 payable when a taxpayermakes a getaway or fails to submitstatements in Vietnam?
Pursuant to clause 3 of Article 67 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019stipulated as follows:
Completion of xem bóng đá trực tiếp vtv2 Obligations in Cases of Dissolution, Bankruptcy, Cessation of Activities
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- Enterprises that cease operations, abandon their registered business addresses without completing xem bóng đá trực tiếp vtv2 obligations shall have the remaining xem bóng đá trực tiếp vtv2 debt borne by the owner of the private enterprise, the single-member limited liability company owner, contributing shareholders, capital-contributing members, and partnership members in accordance with regulations for each type of enterprise as prescribed by the Law on Enterprises.
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Based on point b clause 10 Article 13 ofDecree 126/2020/ND-CPprovided as follows:
Cases Where the xem bóng đá trực tiếp vtv2 Administration Authority Calculates and Notifies xem bóng đá trực tiếp vtv2 Payment
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- For export and import goods, the customs authority calculates xem bóng đá trực tiếp vtv2 and notifies xem bóng đá trực tiếp vtv2 in the following cases:
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b) When the taxpayer ceases operations, does not operate at the registered business address, dissolves, or goes bankrupt without completing xem bóng đá trực tiếp vtv2 obligations, the customs authority calculates and notifies xem bóng đá trực tiếp vtv2 to determine the xem bóng đá trực tiếp vtv2 payable for related organizations and individuals according to the provisions of the law.
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Based on point b.2 clause 4 Article 60 ofCircular 38/2015/TT-BTC(amended by clause 39 Article 1 ofCircular 39/2018/TT-BTCas follows:
statement on the Use of Imported Materials, Inputs, and Exported Goods
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- Handling Late Submission of statements on the Use of Materials, Inputs, Machinery, Equipment, and Export Goods
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b) Measures following investigation, verification, and search efforts:
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b.2) In case organizations or individuals flee or disappear, and the customs authority does not have actual norms to determine the xem bóng đá trực tiếp vtv2 amount, they shall use the actual norms for similar goods of another organization or individual. After determining the xem bóng đá trực tiếp vtv2 amount, the case file shall be completed and transferred to the competent authority for investigation of smuggling and xem bóng đá trực tiếp vtv2 evasion offenses under the provisions of the Criminal Code.
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In addition,Official Dispatch 6060/TCHQ-TXNK 2024from the General Department of Customs guides on determining the xem bóng đá trực tiếp vtv2 payable for enterprises that flee and fail to submit statements as follows:
- In cases where the taxpayer ceases operations, does not operate at the registered business address, dissolves, or goes bankrupt without completing xem bóng đá trực tiếp vtv2 obligations, the customs authority calculates and notifies xem bóng đá trực tiếp vtv2 to determine the xem bóng đá trực tiếp vtv2 payable for related organizations and individuals, such as the owner of the private enterprise, the owner of a single-member limited liability company, contributing shareholders, capital-contributing members, partnership members responsible for payment according to each enterprise type prescribed in the Law on Enterprises, relevant credit institutions, and competent authorities handling the case as per legal regulations.
- In cases where there are signs of smuggling or xem bóng đá trực tiếp vtv2 evasion, actions shall be taken according to the regulations in theCriminal Code, Criminal Procedure Code, and guidance at point b.2 clause 4 Article 60 ofCircular 38/2015/TT-BTC(amended by clause 39 Article 1 ofCircular 39/2018/TT-BTC) and point 3 ofOfficial Dispatch No. 7420/TCHQ-TXNKdated November 28, 2019, by the General Department of Customs.
- xem bóng đá trực tiếp vtv2 notifications are carried out according to Form No. 01/TBXNK Appendix II issued underDecree 126/2020/ND-CP.
How to calculate xem bóng đá trực tiếp vtv2 payable when a taxpayer makes a getaway or fails to submit statements in Vietnam?(Image from the Internet)
Which authority is responsible for updating the xem bóng đá trực tiếp vtv2 payable in the accounting system in Vietnam?
Pursuant to points a, d clause 3 Article 16 ofCircular 174/2015/TT-BTCstipulating the tasks of export and import xem bóng đá trực tiếp vtv2 accounting as follows:
Tasks of Export and Import xem bóng đá trực tiếp vtv2 Accounting
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- At Customs Sub-Departments and equivalents:
a) Check the validity of export and import xem bóng đá trực tiếp vtv2 accounting documents and update them into the accounting system;
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d) Organize the accounting work at their units to ensure the performance of assigned tasks under xem bóng đá trực tiếp vtv2, customs, and accounting law.
Based on the above regulations, when the customs authority calculates xem bóng đá trực tiếp vtv2 and issues xem bóng đá trực tiếp vtv2 notifications to determine the xem bóng đá trực tiếp vtv2 payable, the customs authority updates the accounting system according to legal provisions.
What are regulations onrecording and signing accounting documents in Vietnam?
Pursuant to Article 19 ofCircular 174/2015/TT-BTCamended by clause 2 Article 1 ofCircular 112/2018/TT-BTCregulating the recording, signing, and retention of accounting documents as follows:
(1) All occurrences related to recording xem bóng đá trực tiếp vtv2 and other collections in export and import accounting must have an accounting document. The accounting document should be created only once for each transaction.
(2) Accounting documents must be prepared according to the content specified on the template for each type of transaction, ensuring complete content and legal compliance for each type according to theLuật đá bóng trựcandNghị định 174/2016/NĐ-CP.
(3) Recording on Accounting Documents
- Entries on the document must be complete, clear, prompt, and precise following Article 18 of theLuật đá bóng trựcandNghị định 174/2016/NĐ-CP;
- Writing must be continuous, without breaks, abbreviations, erasures, or corrections; written with ballpoint pen or ink pen; not in red ink or pencil;
- The amount in words must match the amount in numbers. The first letter must be capitalized, subsequent letters must not be capitalized; written closely to the margin, numbers and letters must be written continuously without spacing, complete one line before starting another without overwriting or writing over pre-printed words; empty spaces must be crossed to prevent alterations. Erased or corrected documents are not valid for payment or accounting records. Incorrect entries on pre-printed forms must be voided by crossing out incorrect documents.
(4) Accounting documents must be prepared in the required number of copies. When preparing multiple copies for an economic, or financial transaction, all copies must have identical contents.
(5) Accounting documents created electronically must adhere to Articles 17, 18, and 19 of theAccounting LawandNghị định 174/2016/NĐ-CP.
(6) Signing Accounting Documents
- Accounting documents must be signed as stipulated under Article 19 of theAccounting LawandNghị định 174/2016/NĐ-CP. A person's signature on an accounting document must be consistent and match the registered signature;
- The creator, approver, and others signing an accounting document must be responsible for its contents;
- Those responsible for signing accounting documents shall only sign them after fully recording their responsibilities as stipulated.
