Is inadequate declaration of xoilac tv trực tiếp bóng đá hôm nay liabilities a prohibited act under the Law on xoilac tv trực tiếp bóng đá hôm nay Administration of Vietnam?
Is inadequate declaration of xoilac tv trực tiếp bóng đá hôm nay liabilities a prohibited act under the Law on xoilac tv trực tiếp bóng đá hôm nay Administration of Vietnam?
Pursuant to Article 6 of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019regarding the acts prohibited in xoilac tv trực tiếp bóng đá hôm nay administration as follows:
Prohibited Acts in xoilac tv trực tiếp bóng đá hôm nay Administration
1. Collusion, conspiracy, or cover-up between taxpayers and xoilac tv trực tiếp bóng đá hôm nay administration officials or xoilac tv trực tiếp bóng đá hôm nay authorities to transfer pricing or commit xoilac tv trực tiếp bóng đá hôm nay evasion.
2. Harassment or causing inconvenience to taxpayers.
3. Exploiting to misappropriate or unlawfully use xoilac tv trực tiếp bóng đá hôm nay money.
4. Intentionally failing to declare or underreport taxes, or not declaring fully, promptly, and accurately the xoilac tv trực tiếp bóng đá hôm nay payable.
5. Obstructing xoilac tv trực tiếp bóng đá hôm nay administration officials in performing their duties.
6. Using another taxpayer's xoilac tv trực tiếp bóng đá hôm nay identification number to perform illegal acts or allowing others to use one's own xoilac tv trực tiếp bóng đá hôm nay identification number in an unlawful manner.
7. Selling goods, providing services without issuing invoices as prescribed by law, using illegal invoices and using invoices unlawfully.
8. Distorting, misusing, unauthorized access, or destroying taxpayer information systems.
Thus, according to the regulation, the intentional act of underreporting the xoilac tv trực tiếp bóng đá hôm nay payable is a prohibited act according to the law.
Is inadequate declaration of xoilac tv trực tiếp bóng đá hôm nay liabilities a prohibited act under the Law on xoilac tv trực tiếp bóng đá hôm nay Administration of Vietnam?(Image source: Internet)
When shallseparate elements relevant to determination of xoilac tv trực tiếp bóng đá hôm nay payable be imposed in Vietnam?
Pursuant to Article 50 of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019stipulations:
xoilac tv trực tiếp bóng đá hôm nay determination for taxpayers in cases of xoilac tv trực tiếp bóng đá hôm nay law violations
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3. Taxpayers are subject to determination of each separate element related to the determination of xoilac tv trực tiếp bóng đá hôm nay payable in one of the following cases:
a) Upon checking xoilac tv trực tiếp bóng đá hôm nay declaration dossiers, the xoilac tv trực tiếp bóng đá hôm nay authority has grounds to believe that the taxpayer has not fully or accurately declared separate elements forming the basis for determining the xoilac tv trực tiếp bóng đá hôm nay payable, has requested the taxpayer to make additional declarations but the taxpayer fails to supplement as required by the xoilac tv trực tiếp bóng đá hôm nay authority;
b) Upon checking accounting books, invoices, documents related to the determination of the xoilac tv trực tiếp bóng đá hôm nay payable, the xoilac tv trực tiếp bóng đá hôm nay authority has grounds to prove that the taxpayer's accounting is inaccurate or dishonest with respect to separate elements related to the xoilac tv trực tiếp bóng đá hôm nay amount to be assessed;
c) Accounting the sales prices of goods/services not in accordance with the actual transaction prices, reducing taxable revenue, or accounting the purchase prices of goods, raw materials for production or business not according to actual transaction prices in conformity with the market, increasing costs, increasing deductible value-added xoilac tv trực tiếp bóng đá hôm nay, reducing xoilac tv trực tiếp bóng đá hôm nay obligations to be paid;
d) Taxpayers file xoilac tv trực tiếp bóng đá hôm nay declarations but fail to declare separate elements forming the basis for determining the taxable base or determine such separate elements but are unable to self-calculate the xoilac tv trực tiếp bóng đá hôm nay payable.
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Thus, taxpayers will be subject to the determination of each separate element related to the determination of xoilac tv trực tiếp bóng đá hôm nay payable in the following four specific cases:
- Upon checking xoilac tv trực tiếp bóng đá hôm nay declaration dossiers, the xoilac tv trực tiếp bóng đá hôm nay authority has grounds to believe that the taxpayer has not fully or accurately declared separate elements forming the basis for determining the xoilac tv trực tiếp bóng đá hôm nay payable, has requested the taxpayer to make additional declarations but the taxpayer fails to supplement as required by the xoilac tv trực tiếp bóng đá hôm nay authority;
- Upon checking accounting books, invoices, documents related to the determination of the xoilac tv trực tiếp bóng đá hôm nay payable, the xoilac tv trực tiếp bóng đá hôm nay authority has grounds to prove that the taxpayer's accounting is inaccurate or dishonest with respect to separate elements related to the xoilac tv trực tiếp bóng đá hôm nay amount to be assessed;
- Accounting the sales prices of goods/services not in accordance with the actual transaction prices, reducing taxable revenue, or accounting the purchase prices of goods, raw materials for production or business not according to actual transaction prices in conformity with the market, increasing costs, increasing deductible value-added xoilac tv trực tiếp bóng đá hôm nay, reducing xoilac tv trực tiếp bóng đá hôm nay obligations to be paid;
- Taxpayers file xoilac tv trực tiếp bóng đá hôm nay declarations but fail to declare separate elements forming the basis for determining the taxable base or determine such separate elements but are unable to self-calculate the xoilac tv trực tiếp bóng đá hôm nay payable.
What is the time limitfor imposition of administrative penalties for inadequate declaration of xoilac tv trực tiếp bóng đá hôm nay liabilities leading to xoilac tv trực tiếp bóng đá hôm nay underpayments in Vietnam?
According to Article 137 of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019regarding the time limitfor imposition of administrative penalties in xoilac tv trực tiếp bóng đá hôm nay administration as follows:
Time limits for imposition of administrative penalties in xoilac tv trực tiếp bóng đá hôm nay administration
1. For violations of xoilac tv trực tiếp bóng đá hôm nay procedures, the time limits for imposition of penalties is 2 years from the date of the violation.
2. For xoilac tv trực tiếp bóng đá hôm nay evasion not reaching the criminal prosecution level, inadequate declaration of xoilac tv trực tiếp bóng đá hôm nay liabilities leading to xoilac tv trực tiếp bóng đá hôm nay underpayments or increased exempted/reduced/refunded/non-collected xoilac tv trực tiếp bóng đá hôm nay, the time limits for imposition of penalties is 5 years from the date of the violation.
3. After the expiry of the time limits for imposition of administrative penalties in xoilac tv trực tiếp bóng đá hôm nay administration, the taxpayer will not be penalized but must still pay the full amount of xoilac tv trực tiếp bóng đá hôm nay deficiency, xoilac tv trực tiếp bóng đá hôm nay evasion, wrongly exempted, reduced, refunded, non-collected taxes, and late payment interest into the state budget within a period of 10 years retroactively from the date of detecting the violation. In cases where the taxpayer has not registered for a xoilac tv trực tiếp bóng đá hôm nay code, they must fully pay the xoilac tv trực tiếp bóng đá hôm nay deficiency, xoilac tv trực tiếp bóng đá hôm nay evasion amount, and late payment interest for the entire period retroactively from the detection date of the violation.
Under Clause 2, Article 137 of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019, the time limitfor imposition of penalties is 5 years from the date of the violation for the following two cases:
- xoilac tv trực tiếp bóng đá hôm nay evasion not reaching the level of criminal prosecution;
- inadequate declaration of xoilac tv trực tiếp bóng đá hôm nay liabilities leading to xoilac tv trực tiếp bóng đá hôm nay underpayments or increasing the amount of xoilac tv trực tiếp bóng đá hôm nay exempted, reduced, refunded, or non-collected.
Thus, the time limitfor imposition of administrative penalties for inadequate declaration of xoilac tv trực tiếp bóng đá hôm nay liabilities leading to xoilac tv trực tiếp bóng đá hôm nay underpayments is 5 years from the date of the violation.
