Is an administrative penalty for tax administration violations imposed after bóng đá hôm nay trực tiếp time limit in Vietnam?

Is an administrative penalty for tax administration violations imposed after bóng đá hôm nay trực tiếp time limit in Vietnam?

Based on bóng đá hôm nay trực tiếp provisions of Article 137 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019regarding bóng đá hôm nay trực tiếp time limit for administrative penalties for tax administration violations as follows:

time limit for Administrative Penalties for tax administration Violations

1. For acts of violating tax procedures, bóng đá hôm nay trực tiếp time limit for penalties is 2 years from bóng đá hôm nay trực tiếp date of bóng đá hôm nay trực tiếp violation.

2. For acts of tax evasion not yet subjected to criminal prosecution, acts of incorrect declaration leading to a deficiency in bóng đá hôm nay trực tiếp payable tax amount or an increase in bóng đá hôm nay trực tiếp tax amount exempted, reduced, refunded, or not collected, bóng đá hôm nay trực tiếp time limit for penalties is 5 years from bóng đá hôm nay trực tiếp date of bóng đá hôm nay trực tiếp violation.

3. After bóng đá hôm nay trực tiếp time limit for administrative penalties for tax administration violations expires, bóng đá hôm nay trực tiếp taxpayer is not penalized, but they must still pay bóng đá hôm nay trực tiếp full amount of tax deficiency, tax evasion, improperly exempted, reduced, refunded, or not collected tax, and late payment charges to bóng đá hôm nay trực tiếp state budget for bóng đá hôm nay trực tiếp period of 10 years preceding bóng đá hôm nay trực tiếp date bóng đá hôm nay trực tiếp violation is detected.In cases where bóng đá hôm nay trực tiếp taxpayer is not registered, they must pay bóng đá hôm nay trực tiếp full tax deficiency, tax evasion, and late payment charges for bóng đá hôm nay trực tiếp entire period preceding bóng đá hôm nay trực tiếp date bóng đá hôm nay trực tiếp violation is detected.

Thus, after bóng đá hôm nay trực tiếp time limit for administrative penalties for tax administration violations expires, bóng đá hôm nay trực tiếp taxpayer is not penalized.

However, bóng đá hôm nay trực tiếp taxpayer must still pay bóng đá hôm nay trực tiếp full amount of tax deficiency, tax evasion, improperly exempted, reduced, refunded, or not collected tax, and late payment charges to bóng đá hôm nay trực tiếp state budget for bóng đá hôm nay trực tiếp period of 10 years preceding bóng đá hôm nay trực tiếp date bóng đá hôm nay trực tiếp violation is detected.

In cases where bóng đá hôm nay trực tiếp taxpayer is not registered, they must pay bóng đá hôm nay trực tiếp full tax deficiency, tax evasion, and late payment charges for bóng đá hôm nay trực tiếp entire period preceding bóng đá hôm nay trực tiếp date bóng đá hôm nay trực tiếp violation is detected.

Is an administrative penalty for tax administration violations imposed after bóng đá hôm nay trực tiếp time limit in Vietnam?(Image from bóng đá hôm nay trực tiếp Internet)

What are bóng đá hôm nay trực tiếp principles for administrative penalties for tax administration in Vietnam?

Based on bóng đá hôm nay trực tiếp provisions of Article 136 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019regarding bóng đá hôm nay trực tiếp principles for administrative penalties for tax administration as follows:

(1) bóng đá hôm nay trực tiếp imposition of administrative penalties for tax administration violations is carried out according to bóng đá hôm nay trực tiếp provisions of bóng đá hôm nay trực tiếp tax administration law and bóng đá hôm nay trực tiếp law on handling administrative violations.

(2) Administrative violations related to bóng đá hôm nay trực tiếp improper use of invoices, using invoices illegitimately, or using invoices that do not conform, resulting in tax deficiencies or tax evasion are not subject to administrative penalties regarding invoices but are subject to administrative penalties for tax administration.

(3) bóng đá hôm nay trực tiếp maximum monetary penalty for acts of incorrect declaration leading to a deficiency in bóng đá hôm nay trực tiếp payable tax amount or an increase in bóng đá hôm nay trực tiếp tax amount exempted, reduced, refunded, not collected, and acts of tax evasion shall be implemented according to bóng đá hôm nay trực tiếp provisions of this Law.

(4) For bóng đá hôm nay trực tiếp same administrative violation in tax administration, bóng đá hôm nay trực tiếp penalty amount for organizations is twice bóng đá hôm nay trực tiếp penalty amount for individuals, except for bóng đá hôm nay trực tiếp cases of incorrect declaration leading to tax deficiency or increased exemption, reduction, refund, non-collection, and tax evasion.

(5) Where taxpayers are subject to tax imposition according to bóng đá hôm nay trực tiếp provisions of Article 50 and Article 52 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019, bóng đá hôm nay trực tiếp nature and extent of bóng đá hôm nay trực tiếp violation may determine administrative penalties for tax administration as prescribed by this Law.

(6) Those with authority while performing their official duties who detect administrative violations in tax administration are responsible for making administrative violation minutes as prescribed.

In bóng đá hôm nay trực tiếp case of taxpayers engaging in taxpayer registration, filing tax returns, and settling taxes electronically, if bóng đá hôm nay trực tiếp electronic notification of receiving bóng đá hôm nay trực tiếp taxpayer registration file, tax return file, and settlement file clearly identifies bóng đá hôm nay trực tiếp administrative violations about bóng đá hôm nay trực tiếp taxpayer's tax administration, this notification serves as bóng đá hôm nay trực tiếp administrative violation minutes, forming bóng đá hôm nay trực tiếp basis for issuing bóng đá hôm nay trực tiếp penalty decision.

(7) If bóng đá hôm nay trực tiếp violation of bóng đá hôm nay trực tiếp law on tax administration reaches bóng đá hôm nay trực tiếp level of criminal prosecution, bóng đá hôm nay trực tiếp matter is handled according to bóng đá hôm nay trực tiếp provisions of criminal law.

Whenare administrative penalty fines for tax administration waived in Vietnam?

Based on bóng đá hôm nay trực tiếp provisions of Article 140 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019regarding circumstances for waiving administrative penalties for tax administration violations as follows:

Taxpayers subject to fines for administrative violations in tax administration may be waived in cases of force majeure, including:

+ Taxpayers suffering from material losses due to natural disasters, catastrophes, epidemics, fires, or unexpected accidents;

+ Other force majeure cases as stipulated by bóng đá hôm nay trực tiếp Government of Vietnam.

Note:Fines for administrative violations in tax administration are not waived for cases where bóng đá hôm nay trực tiếp administrative penalty decision imposed by tax administration bodies or competent state agencies has already been executed.