Is carrying on business operation during trực tiếp bóng đá euro hôm nay suspension period considered tax evasion in Vietnam?
Is carrying on business operation during trực tiếp bóng đá euro hôm nay suspension period without informing trực tiếp bóng đá euro hôm nay tax authority an act of tax evasion in Vietnam?
Pursuant to Clause 10, Article 143 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019, regulations on acts of tax evasion are stipulated as follows:
Acts of Tax Evasion
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- trực tiếp bóng đá euro hôm nay taxpayer conducts business activities during trực tiếp bóng đá euro hôm nay period of suspension or suspension of business activities but does not notify trực tiếp bóng đá euro hôm nay tax authority.
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From trực tiếp bóng đá euro hôm nay above regulation, it can be inferred that if a taxpayer operates a business during trực tiếp bóng đá euro hôm nay period of suspension of business without notifying trực tiếp bóng đá euro hôm nay tax authority, it is considered an act of tax evasion.
Is carrying on business operation during trực tiếp bóng đá euro hôm nay suspension period considered tax evasion in Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)
What is trực tiếp bóng đá euro hôm nay basis for determiningthe business suspension time of a taxpayer in Vietnam?
According to trực tiếp bóng đá euro hôm nay provisions of Clause 1, Article 4 ofDecree 126/2020/ND-CP, trực tiếp bóng đá euro hôm nay basis for determining trực tiếp bóng đá euro hôm nay business suspension time of a taxpayer is as follows:
- For taxpayers who register their taxpayer registration alongside business registration, cooperative registration, or business operation registration as prescribed in Clause 1, Article 37 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019, it is trực tiếp bóng đá euro hôm nay period of temporary business suspension of trực tiếp bóng đá euro hôm nay enterprise or cooperative recorded by trực tiếp bóng đá euro hôm nay business registration authority or cooperative registration authority in trực tiếp bóng đá euro hôm nay National Business Registration Information System.
+ trực tiếp bóng đá euro hôm nay business registration authority and cooperative registration authority must electronically transmit business suspension registration information of trực tiếp bóng đá euro hôm nay enterprise or cooperative to trực tiếp bóng đá euro hôm nay tax authority within one working day, or at trực tiếp bóng đá euro hôm nay latest, trực tiếp bóng đá euro hôm nay next working day after trực tiếp bóng đá euro hôm nay business registration authority or cooperative registration authority records it in trực tiếp bóng đá euro hôm nay National Business Registration Information System.
- For taxpayers approved, notified, or instructed by trực tiếp bóng đá euro hôm nay competent State authority to temporarily suspend operations or business activities as prescribed in Clause 1, Article 37 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019, it is trực tiếp bóng đá euro hôm nay period recorded in trực tiếp bóng đá euro hôm nay document issued by trực tiếp bóng đá euro hôm nay competent State authority.
+ trực tiếp bóng đá euro hôm nay competent State authority shall send trực tiếp bóng đá euro hôm nay document to trực tiếp bóng đá euro hôm nay directly managing tax authority of trực tiếp bóng đá euro hôm nay taxpayer within three working days from trực tiếp bóng đá euro hôm nay date of issuance of trực tiếp bóng đá euro hôm nay document.
- For taxpayers who are organizations, business households, or individual businesses not required to register business operations according to Clause 2, Article 37 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019, they must notify trực tiếp bóng đá euro hôm nay managing tax authority of trực tiếp bóng đá euro hôm nay suspension at least one working day before they intend to suspend operations or business.
+ trực tiếp bóng đá euro hôm nay tax authority shall issue a confirmation notice to trực tiếp bóng đá euro hôm nay taxpayer regarding trực tiếp bóng đá euro hôm nay registration of suspension of operations or business within two working days from trực tiếp bóng đá euro hôm nay date of receipt of trực tiếp bóng đá euro hôm nay taxpayer's notification.
+ trực tiếp bóng đá euro hôm nay taxpayer is allowed to temporarily suspend operations or business for no more than one year per registration. If trực tiếp bóng đá euro hôm nay taxpayer is an organization, trực tiếp bóng đá euro hôm nay total period of suspension of operations or business shall not exceed two years for two consecutive registrations.
Is trực tiếp bóng đá euro hôm nay taxpayer required to submit a tax declarationduring business suspension timein Vietnam?
Pursuant to Point a, Clause 2, Article 4 ofDecree 126/2020/ND-CP, trực tiếp bóng đá euro hôm nay regulations are as follows:
Tax Administration for Taxpayers During Suspension of Operations or Business
Taxpayers notify about their suspension of operations or business in accordance with Article 37 of trực tiếp bóng đá euro hôm nay Law on Tax Administration and trực tiếp bóng đá euro hôm nay following provisions:
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- During trực tiếp bóng đá euro hôm nay period when trực tiếp bóng đá euro hôm nay taxpayer temporarily suspends operations or business:
a) trực tiếp bóng đá euro hôm nay taxpayer is not required to submit a tax declaration, except in cases where trực tiếp bóng đá euro hôm nay taxpayer temporarily suspends operations or business not covering an entire calendar month, quarter, year, or fiscal year. In such cases, trực tiếp bóng đá euro hôm nay taxpayer still has to submit monthly, quarterly tax declarations, and annual settlement reports.
b) Business households and individual businesses paying tax by trực tiếp bóng đá euro hôm nay presumption method that temporarily suspends operations or business are reassessed by trực tiếp bóng đá euro hôm nay tax authority for fixed tax obligations as per regulations by trực tiếp bóng đá euro hôm nay Minister of Finance.
c) trực tiếp bóng đá euro hôm nay taxpayer must not use invoices and is not required to submit reports on trực tiếp bóng đá euro hôm nay use of invoices. In cases where trực tiếp bóng đá euro hôm nay taxpayer is permitted by trực tiếp bóng đá euro hôm nay tax authority to use invoices following legal invoice regulations, they must submit tax declarations and reports on trực tiếp bóng đá euro hôm nay use of invoices as required.
d) trực tiếp bóng đá euro hôm nay taxpayer must comply with decisions and notifications by trực tiếp bóng đá euro hôm nay tax authority regarding debt collection, coercive enforcement of administrative decisions on tax management, inspection, examination concerning tax law compliance, and handling administrative violations of tax management as stipulated by trực tiếp bóng đá euro hôm nay Law on Tax Administration.
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According to trực tiếp bóng đá euro hôm nay above regulations, during trực tiếp bóng đá euro hôm nay period when a taxpayer temporarily suspends operations, they are not required to submit a tax declaration, except in cases where trực tiếp bóng đá euro hôm nay suspension of operations or business is not for a full calendar month, quarter, year, or fiscal year. In such cases, trực tiếp bóng đá euro hôm nay taxpayer still must submit monthly, quarterly tax declarations, and annual settlement reports.
