How to handle the case where the xem bóng đá trực tiếp nhà cái evasion is suspected during the xem bóng đá trực tiếp nhà cái audit in Vietnam?
How to handle the case where thetax evasion is suspected during thetax audit in Vietnam?
Based on the provisions of Article 108 of theLaw on xem bóng đá trực tiếp nhà cái Administration 2019as follows:
Handling xem bóng đá trực tiếp nhà cái audit and inspection results
- Based on the results of xem bóng đá trực tiếp nhà cái audits and inspections, the head of the xem bóng đá trực tiếp nhà cái administration authority shall decide on xem bóng đá trực tiếp nhà cái handling, recover unlawfully refunded xem bóng đá trực tiếp nhà cái amounts, impose administrative penalties on xem bóng đá trực tiếp nhà cái administration according to their authority, or recommend a person with competent authority to impose administrative penalties on xem bóng đá trực tiếp nhà cái administration. In cases where an administrative violation is clearly identified in the xem bóng đá trực tiếp nhà cái inspection and audit report, said report can be considered as the record of an administrative violation.
2. In cases where xem bóng đá trực tiếp nhà cái audits and inspections reveal xem bóng đá trực tiếp nhà cái evasion with criminal indications, the xem bóng đá trực tiếp nhà cái administration authority shall transfer the dossier to a competent investigation agency for investigation following the provisions of the law; the xem bóng đá trực tiếp nhà cái administration authority is responsible for cooperating with judicial bodies during the investigation, prosecution, and trial in accordance with legal regulations.
Thus, if xem bóng đá trực tiếp nhà cái evasion with criminal indications is detected during a xem bóng đá trực tiếp nhà cái audit, the xem bóng đá trực tiếp nhà cái administration authority must transfer the dossier to a competent investigation agency for due process under the law.
Note: The xem bóng đá trực tiếp nhà cái administration authority is required to cooperate with judicial bodies during the investigation, prosecution, and trial according to legal regulations.
How to handle the case where the xem bóng đá trực tiếp nhà cái evasion is suspected during the xem bóng đá trực tiếp nhà cái audit in Vietnam?(Image from Internet)
What is the time limits for imposition of penalties for xem bóng đá trực tiếp nhà cái evasion in Vietnam?
According to Article 137 of theLaw on xem bóng đá trực tiếp nhà cái Administration 2019, the time limits for imposition of penalties for xem bóng đá trực tiếp nhà cái administrative offences violations are stipulated as follows:
Time limits for imposition of penalties for xem bóng đá trực tiếp nhà cái administrative offences
- For violations of xem bóng đá trực tiếp nhà cái procedures, the time limit for penalties is two years from the date of the violation.
- For xem bóng đá trực tiếp nhà cái evasion acts not amounting to criminal responsibility, wrong declarations leading to a deficit in the payable xem bóng đá trực tiếp nhà cái amount or increase in exempted, reduced, refunded, or non-collected xem bóng đá trực tiếp nhà cái amounts, the time limit for penalties is five years from the date of the violation.
- After the Time limits for imposition of penalties for xem bóng đá trực tiếp nhà cái administrative offences, the taxpayer shall not receive penalties but must still pay the full amount of xem bóng đá trực tiếp nhà cái deficit, evaded xem bóng đá trực tiếp nhà cái amount, incorrectly exempted, reduced or refunded xem bóng đá trực tiếp nhà cái amounts, and late payment interest to the state budget within 10 years from the date of violation identification. In cases where the taxpayer is not registered, they must pay the full deficit, evaded xem bóng đá trực tiếp nhà cái amount, and late payment interest for the entire period before the violation was detected.
Thus, for xem bóng đá trực tiếp nhà cái evasion not amounting to criminal liability, wrong declarations leading to a deficit in the payable xem bóng đá trực tiếp nhà cái amount or increase in exempted, reduced, refunded, or non-collected xem bóng đá trực tiếp nhà cái amounts, the time limit for penalties is five years from the date the violation is committed.
What are the administrative penalties for xem bóng đá trực tiếp nhà cái evasion in Vietnam?
According to Article 17 ofDecree 125/2020/ND-CP, the penalties for xem bóng đá trực tiếp nhà cái evasion are stipulated as follows:
(1) A fine equal to one time the amount of evaded xem bóng đá trực tiếp nhà cái for taxpayers with one or more mitigating circumstances when committing any of the following violations:
- Failure to file taxpayer registration documents; failing to file xem bóng đá trực tiếp nhà cái declaration dossiers or filing xem bóng đá trực tiếp nhà cái declarations after 90 days from the deadline for filing xem bóng đá trực tiếp nhà cái dossiers or the extended deadline, except for cases prescribed in points b, c, clause 4, and clause 5 of Article 13 ofDecree 125/2020/ND-CP;
- Not recording in accounting books revenues for determining the payable xem bóng đá trực tiếp nhà cái amount, incorrect declarations, leading to a deficit in xem bóng đá trực tiếp nhà cái or increased refunded, exempted, or reduced xem bóng đá trực tiếp nhà cái, except for acts prescribed in Article 16 ofDecree 125/2020/ND-CP;
- Not issuing invoices when providing goods or services, except in cases where the taxpayer declared xem bóng đá trực tiếp nhà cái on the sold or provided goods and services in the corresponding xem bóng đá trực tiếp nhà cái period; incorrect invoice figures leading to xem bóng đá trực tiếp nhà cái being lower than actually payable amounts discovered after the xem bóng đá trực tiếp nhà cái declaration period;
- Using illegal invoices; using illegal invoices to declare xem bóng đá trực tiếp nhà cái reducing the payable xem bóng đá trực tiếp nhà cái amount or increasing refunded, exempted, or reduced amounts;
- Using illegal documents; using illegal documents; using documents, records not reflecting true transaction nature or real transaction value to incorrectly determine the payable xem bóng đá trực tiếp nhà cái, exempted, or reduced amount, and refunded amounts; submitting incorrect material or goods disposal procedures reducing payable xem bóng đá trực tiếp nhà cái or increasing refundable, exempted amounts;
- Using goods subjected to non-taxation, xem bóng đá trực tiếp nhà cái exemption, and xem bóng đá trực tiếp nhà cái consideration not for prescribed purposes without declaring the change of use purposes, xem bóng đá trực tiếp nhà cái declarations to xem bóng đá trực tiếp nhà cái authorities;
- Taxpayers conducting business during the period of requesting suspension, temporary suspension of business activities without notifying xem bóng đá trực tiếp nhà cái authorities, except cases specified in point b clause 4 Article 10 ofDecree 125/2020/ND-CP.
(2) A fine equal to 1.5 times the evaded xem bóng đá trực tiếp nhà cái amount for taxpayers committing any act specified in (1) without aggravating or mitigating circumstances.
(3) A fine equal to 2 times the evaded xem bóng đá trực tiếp nhà cái amount for taxpayers committing any act specified in (1) with one aggravating circumstance.
(4) A fine equal to 2.5 times the evaded xem bóng đá trực tiếp nhà cái amount for taxpayers committing any act specified in (1) with two aggravating circumstances.
(5) A fine equal to 3 times the evaded xem bóng đá trực tiếp nhà cái amount for taxpayers committing any act specified in (1) with three or more aggravating circumstances.
(6) Remedial measures:
- Enforce full payment of evaded xem bóng đá trực tiếp nhà cái into the state budget for violations stipulated in (1), (2), (3), (4), and (5) of this section.
If the xem bóng đá trực tiếp nhà cái evasion acts stipulated in (1), (2), (3), (4), and (5) have exceeded the penalty prescription period, the taxpayer shall not be fined for xem bóng đá trực tiếp nhà cái evasion acts but must pay the full evaded xem bóng đá trực tiếp nhà cái, late payment interest calculated on the evaded xem bóng đá trực tiếp nhà cái amount into the state budget within the prescribed time limit stated in clause 6 Article 8Decree 125/2020/ND-CP.
- Enforce adjustments to the loss amount, deductible value-added xem bóng đá trực tiếp nhà cái input recorded on the xem bóng đá trực tiếp nhà cái dossier (if any) for acts specified in (1), (2), (3), (4), and (5) of this section.
(7) The violations prescribed in points b, d, e clause 1 Article 17Decree 125/2020/ND-CPdiscovered after the deadline for filing xem bóng đá trực tiếp nhà cái declarations but not reducing the payable xem bóng đá trực tiếp nhà cái amount or has not been refunded, not increasing the exempted, reduced xem bóng đá trực tiếp nhà cái amounts, shall be subject to administrative penalties prescribed in clause 3 Article 12Decree 125/2020/ND-CP.
Note: The above-mentioned penalties for xem bóng đá trực tiếp nhà cái evasion apply to individual taxpayers according to clause 4 Article 7Decree 125/2020/ND-CP.
Additionally, based on clause 5 Article 5Decree 125/2020/ND-CP, it is stipulated as follows:
Principles for imposing administrative fines on xem bóng đá trực tiếp nhà cái and invoice violations
...
- For the same administrative violation involving xem bóng đá trực tiếp nhà cái and invoices, the fine for organizations is twice the fine for individuals, except for fines related to acts prescribed in Article 16, Article 17, and Article 18 of this Decree.
Therefore, for xem bóng đá trực tiếp nhà cái evasion, the administrative fines applied to individuals and organizations for the same violation are equivalent.
