Có bị cưỡng chế khi người nộp thuế không chấp hành quyết định xử phạt vi phạm trực tiếp bóng đá hôm nay về quản lý thuế

Is enforcement applied when the taxpayer fails to comply with the lịch trực tiếp bóng đá hôm nay decision in Vietnam?

Pursuant to Clause 3 Article 124 of theLaw on lịch trực tiếp bóng đá hôm nay Administration 2019, cases subject to enforcement of administrative decisions on lịch trực tiếp bóng đá hôm nay administration are regulated as follows:

Cases subject to enforcement of administrative decisions on lịch trực tiếp bóng đá hôm nay administration

1. Taxpayers with lịch trực tiếp bóng đá hôm nay debts exceeding 90 days from the deadline for payment as prescribed.

2. Taxpayers with lịch trực tiếp bóng đá hôm nay debts upon the expiration of the lịch trực tiếp bóng đá hôm nay payment extension period.

3. Taxpayers with lịch trực tiếp bóng đá hôm nay debts who are dispersing assets or absconding.

4. Taxpayers who do not comply with the lịch trực tiếp bóng đá hôm nay decision within the time limit stated in the administrative penalty decision on lịch trực tiếp bóng đá hôm nay administration violations, except for cases where execution is deferred or temporarily suspended.

5. lịch trực tiếp bóng đá hôm nay enforcement measures are not applied in cases where the taxpayer has their lịch trực tiếp bóng đá hôm nay debt suspended by the lịch trực tiếp bóng đá hôm nay administration agency within the debt suspension period; late payment interest is not calculated according to this Law; installment payments of the lịch trực tiếp bóng đá hôm nay debt are allowed within a period not exceeding 12 months from the start of the lịch trực tiếp bóng đá hôm nay enforcement period.

The installment payment of lịch trực tiếp bóng đá hôm nay debt is considered by the head of the agency directly managing the taxpayer based on the taxpayer's proposal and must have a guarantee from a credit institution. The Minister of Finance prescribes the number of installment payments and the dossier, procedures for installment payments of lịch trực tiếp bóng đá hôm nay debt.

6. No enforcement measures are applied for taxpayers owing customs fees and transit goods, vehicle fees.

7. Individuals who are legal representatives of taxpayers must fulfill the lịch trực tiếp bóng đá hôm nay obligations of enterprises subject to enforcement of administrative decisions on lịch trực tiếp bóng đá hôm nay administration before leaving the country and may be temporarily banned from exiting under the provisions of the law on entry and exit.

Thus,if a taxpayer fails to comply with the lịch trực tiếp bóng đá hôm nay decision, they will be subject to enforcement. However, this is except in cases where execution is deferred or temporarily suspended.

Is enforcement applied when the taxpayer fails to comply with the lịch trực tiếp bóng đá hôm nay decision in Vietnam? (Image from the Internet)

Is suspending the use of invoices a lịch trực tiếp bóng đá hôm nay enforcement measure in Vietnam?

Pursuant to Clause 1 Article 125 of theLaw on lịch trực tiếp bóng đá hôm nay Administration 2019, there are five enforcement measures for administrative decisions on lịch trực tiếp bóng đá hôm nay administration, which include:

- Deduction of money from the accounts of the subject of enforcement at the State Treasury, commercial banks, or other credit institutions; account freezing;

- Deduction from a portion of wages or income;

- Suspension of customs procedures for exported or imported goods;

- suspending the use of invoices;

- Seizure of assets, auction of seized assets according to law;

Thus,suspending the use of invoices is one of the enforcement measures for administrative decisions on lịch trực tiếp bóng đá hôm nay administration.

What are the 7 principles for imposing penalties on lịch trực tiếp bóng đá hôm nay administrative offences in Vietnam?

Pursuant to Article 136 of theLaw on lịch trực tiếp bóng đá hôm nay Administration 2019, the 7 principles for imposing penalties on lịch trực tiếp bóng đá hôm nay administrative offences include:

[1] Imposing penalties for lịch trực tiếp bóng đá hôm nay administrative offences is conducted according to the provisions of the law on lịch trực tiếp bóng đá hôm nay administration and the law on handling administrative violations.

[2] For violations involving the illegal use of invoices or non-compliant invoices leading to lịch trực tiếp bóng đá hôm nay deficits or evasion, administrative penalties regarding invoices are not applied, but penalties for lịch trực tiếp bóng đá hôm nay administrative offences are applied.

[3] The maximum monetary penalty for actions resulting in incorrect declarations leading to a lịch trực tiếp bóng đá hôm nay deficit or increased lịch trực tiếp bóng đá hôm nay exemption, reduction, refund, or non-collection is implemented as prescribed by this Law.

[4] For the same administrative violation regarding lịch trực tiếp bóng đá hôm nay administration, the monetary penalty for organizations is twice that for individuals, except for penalties for incorrect declarations leading to a lịch trực tiếp bóng đá hôm nay deficit or increased lịch trực tiếp bóng đá hôm nay exemption, reduction, refund, or non-collection, and lịch trực tiếp bóng đá hôm nay evasion.

[5] If taxpayers are subject to lịch trực tiếp bóng đá hôm nay assessment under Articles 50 and 52 of this Law, administrative penalties regarding lịch trực tiếp bóng đá hôm nay administration may be imposed depending on the nature and severity of the violation according to this Law.

[6] Authorized persons performing public duty who discover lịch trực tiếp bóng đá hôm nay administrative offences have the responsibility to make administrative violation records as prescribed.

In cases where taxpayers submit taxpayer registration applications, lịch trực tiếp bóng đá hôm nay declarations, or electronic lịch trực tiếp bóng đá hôm nay settlements, if the notification of receipt specifies the lịch trực tiếp bóng đá hôm nay administrative offences of the taxpayer, this notification serves as the administrative violation record for issuing a penalty decision.

[7] Cases where violations of Law on lịch trực tiếp bóng đá hôm nay Administration warrant criminal prosecution are handled according to the provisions of criminal law.