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Is deliberate omission or incorrect declaration of export or import dutyconsidered vtv5 trực tiếp bóng đá hôm nay evasion in Vietnam?
Pursuant to Clause 7, Article 143 of theLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019, the specific provisions regarding acts of vtv5 trực tiếp bóng đá hôm nay evasion are as follows:
Acts of vtv5 trực tiếp bóng đá hôm nay Evasion
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- Incorrect declaration of exported or imported goods without supplementing the vtv5 trực tiếp bóng đá hôm nay declaration dossier after the goods have been cleared through customs.
7. Deliberate omission or incorrect declaration of export or import duty.
- Conspiring with the consignor for the purpose of vtv5 trực tiếp bóng đá hôm nay evasion through the importation of goods.
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Therefore, according to the above regulation, deliberate omission or incorrect declaration of export or import duty is considered an act of vtv5 trực tiếp bóng đá hôm nay evasion.
Is deliberate omission or incorrect declaration of export or import duty considered vtv5 trực tiếp bóng đá hôm nay evasion in Vietnam?(Image from the Internet)
What is the administrative penalty for vtv5 trực tiếp bóng đá hôm nay evasion in Vietnam?
Pursuant to point b, clause 1, Article 17 ofDecree 125/2020/ND-CP, specific regulations regarding administrative penalties for vtv5 trực tiếp bóng đá hôm nay evasion are as follows:
[1]A fine equal to 1 times the amount of evaded vtv5 trực tiếp bóng đá hôm nay for taxpayers with one or more mitigating circumstances when committing one of the following violations:
- Failure to submit taxpayer registration documents; failure to submit vtv5 trực tiếp bóng đá hôm nay declaration dossiers or submitting vtv5 trực tiếp bóng đá hôm nay declaration dossiers more than 90 days past the deadline, from the date the vtv5 trực tiếp bóng đá hôm nay declaration dossier submission deadline expired or from the last date of extension, except as prescribed in points b, c, clause 4 and clause 5, Article 13 ofDecree 125/2020/ND-CP.
- Failing to record in accounting books revenue related to determining the payable vtv5 trực tiếp bóng đá hôm nay amount, failing to declare, or incorrectly declaring leading to a lack of payable vtv5 trực tiếp bóng đá hôm nay or an increase in refundable, exempted, or reduced vtv5 trực tiếp bóng đá hôm nay, except for acts specified in Article 16 of this Decree;
- Failing to issue invoices when selling goods or services, except in cases where the taxpayer has already declared vtv5 trực tiếp bóng đá hôm nay for the value of goods or services already sold or provided during the corresponding vtv5 trực tiếp bóng đá hôm nay period; issuing invoices with incorrect quantities or values to declare lower taxes than actual, discovered after the vtv5 trực tiếp bóng đá hôm nay declaration deadline;
- Using illegal invoices; illegally using invoices to declare taxes, thereby reducing the payable vtv5 trực tiếp bóng đá hôm nay or increasing the refundable, exempted, or reduced vtv5 trực tiếp bóng đá hôm nay;
- Using illegal documents; illegally using documents; using documents that do not reflect the true nature of transactions or the actual transaction values to incorrectly determine the payable vtv5 trực tiếp bóng đá hôm nay amount, vtv5 trực tiếp bóng đá hôm nay exemptions, reductions, or refunds; creating fraudulent documentation or records for the destruction of supplies or goods that don’t reflect reality to reduce payable vtv5 trực tiếp bóng đá hôm nay or increase refundable, exempted, or reduced vtv5 trực tiếp bóng đá hôm nay;
- Using vtv5 trực tiếp bóng đá hôm nay-exempt, duty-free goods, or those eligible for vtv5 trực tiếp bóng đá hôm nay consideration for non-stipulated purposes without declaring purpose changes or vtv5 trực tiếp bóng đá hôm nay declarations with the vtv5 trực tiếp bóng đá hôm nay authorities;
- Taxpayers engaging in business activities during a requested business pause or suspension period without notifying the vtv5 trực tiếp bóng đá hôm nay authorities, except as prescribed in point b, clause 4, Article 10 ofDecree 125/2020/ND-CP.
[2]A fine of 1.5 times the evaded vtv5 trực tiếp bóng đá hôm nay for taxpayers committing any of the acts specified in clause 1, Article 7 ofDecree 125/2020/ND-CPwithout any aggravating or mitigating circumstances.
A fine of 2 times the amount of evaded vtv5 trực tiếp bóng đá hôm nay for taxpayers committing any of the acts specified in clause 1, Article 7 ofDecree 125/2020/ND-CPwith one aggravating circumstance.
[3]A fine of 2.5 times the amount of evaded vtv5 trực tiếp bóng đá hôm nay for taxpayers committing any of the acts specified in clause 1, Article 7 ofDecree 125/2020/ND-CPwith two aggravating circumstances.
[4]A fine of 3 times the amount of evaded vtv5 trực tiếp bóng đá hôm nay for taxpayers committing any of the acts specified in clause 1, Article 7 ofDecree 125/2020/ND-CPwith three or more aggravating circumstances.
What areprinciples for handling administrative violations in vtv5 trực tiếp bóng đá hôm nay administration in Vietnam?
According to Article 136 of theLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019, specific principles for handling administrative violations in vtv5 trực tiếp bóng đá hôm nay administration are stipulated as follows:
- Handling of administrative violations in vtv5 trực tiếp bóng đá hôm nay administration shall be carried out according to the provisions of the law on vtv5 trực tiếp bóng đá hôm nay administration and the law on administrative violation handling.
- Administrative violations in the use of improper invoices, unauthorized invoices, or using invoices in non-conformable ways leading to vtv5 trực tiếp bóng đá hôm nay deficits or vtv5 trực tiếp bóng đá hôm nay evasion shall not be penalized as invoice violations but as vtv5 trực tiếp bóng đá hôm nay administration violations.
- The maximum fine for acts of incorrect declarations leading to shortfalls in the payable vtv5 trực tiếp bóng đá hôm nay amount or increases in vtv5 trực tiếp bóng đá hôm nay exemptions, reductions, refunds, or non-revenue, and acts of vtv5 trực tiếp bóng đá hôm nay evasion are executed according to regulations.
- For the same administrative violation in vtv5 trực tiếp bóng đá hôm nay administration, the monetary penalty for organizations is double that for individuals, except for monetary penalties regarding incorrect declarations leading to shortfalls in payable taxes or increases in exempted, reduced, refunded, or non-revenue vtv5 trực tiếp bóng đá hôm nay, and acts of vtv5 trực tiếp bóng đá hôm nay evasion.
- In cases where taxpayers are subject to vtv5 trực tiếp bóng đá hôm nay imposition as prescribed in Articles 50 and 52 of theLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019, depending on the nature and seriousness of the violation, administrative penalties regarding vtv5 trực tiếp bóng đá hôm nay administration may be applied according to regulations.
- Authorized enforcement officers who detect administrative violations in vtv5 trực tiếp bóng đá hôm nay administration have the responsibility to issue administrative violation minutes as regulated. In cases where taxpayer registration, vtv5 trực tiếp bóng đá hôm nay filing, or electronic vtv5 trực tiếp bóng đá hôm nay settlement occurs and the receiving notification via electronic methods clearly identifies the taxpayer’s administrative vtv5 trực tiếp bóng đá hôm nay administration violations, such notifications serve as administrative violation records and basis for issuing penalty decisions.
- In cases where violations of vtv5 trực tiếp bóng đá hôm nay administration laws require criminal liability, proceedings are conducted according to criminal law regulations.
