Is personal income trực tiếp bóng đá hôm nay euro required for payments for participation in machinery investment projects in Vietnam?

Is personal income trực tiếp bóng đá hôm nay euro required for payments for participation in machinery investment projects in Vietnam?

Based on the provisions stated at Point c, Clause 2, Article 2 ofCircular 111/2013/TT-BTC, taxable income from salaries and wages can be identified as follows:

Taxable Income

According to Article 3 of the Law on Personal Income trực tiếp bóng đá hôm nay euro and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:

1. Income from business

Income from business is the income obtained from production and business activities in the following sectors:

a) Income from the production, business of goods, services in all fields and sectors of business as prescribed by law, such as: production, business of goods; construction; transportation; catering business; service business, including rental services of houses, land use rights, water surfaces, other properties.

b) Income from independent professional practice of individuals in fields, sectors with licensed or certified professional practice as prescribed by law.

c) Income from production activities, business of agriculture, forestry, salt production, aquaculture, fishing that do not meet the trực tiếp bóng đá hôm nay euro exemption conditions guided at Point e, Clause 1, Article 3 of this Circular.

2. Income from salaries, wages

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c) Remuneration received in forms such as: agent commission for selling goods, brokerage commission; participation in scientific and technical research projects; participation in programs and projects; royalties under the law on royalties; participation in teaching activities; participation in cultural, artistic, physical training, sports performances; advertising services; other services, other remuneration.

...

Thus,according to the above regulation, personal income trực tiếp bóng đá hôm nay euro must be paid for payments for participation in machinery investment projects.

Is personal income trực tiếp bóng đá hôm nay euro required for payments for participation in machinery investment projects in Vietnam? (Image from Internet)

Who has the authority to decide on personal income trực tiếp bóng đá hôm nay euro refund in Vietnam?

According to Article 76 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019, the authority to decide on trực tiếp bóng đá hôm nay euro refunds is as follows:

- The Director General of the General Department of Taxation, the Director of the trực tiếp bóng đá hôm nay euro Department of provinces and cities directly under the central government decide on trực tiếp bóng đá hôm nay euro refunds in cases of refunds as stipulated by trực tiếp bóng đá hôm nay euro law.

- The head of the trực tiếp bóng đá hôm nay euro authority receiving the excess trực tiếp bóng đá hôm nay euro refund application decides on the refund of overpaid trực tiếp bóng đá hôm nay euro according to the provisions of this Law.

- The Director General of the General Department of Customs, the Director of the Customs Department, the Chief of the Customs Sub-department where the refundable trực tiếp bóng đá hôm nay euro amount arises decides on trực tiếp bóng đá hôm nay euro refunds in cases stipulated by trực tiếp bóng đá hôm nay euro law.

What are regulations on receipt and processing of trực tiếp bóng đá hôm nay euro refund claims in Vietnam?

The receipt and processing of trực tiếp bóng đá hôm nay euro refund claims are initially implemented according to the provisions of Article 72 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019as follows:

* The trực tiếp bóng đá hôm nay euro administration agency is assigned the task of receiving the trực tiếp bóng đá hôm nay euro refund claims as prescribed below:

- The trực tiếp bóng đá hôm nay euro authority directly managing the taxpayer receives the trực tiếp bóng đá hôm nay euro refund claims in cases of trực tiếp bóng đá hôm nay euro refund as stipulated by trực tiếp bóng đá hôm nay euro law.

- The trực tiếp bóng đá hôm nay euro authority managing the revenue receives the application for the refund of overpaid trực tiếp bóng đá hôm nay euro; in the case of refund for overpaid trực tiếp bóng đá hôm nay euro according to the corporate income trực tiếp bóng đá hôm nay euro settlement, personal income trực tiếp bóng đá hôm nay euro settlement, the trực tiếp bóng đá hôm nay euro authority receives the dossier of the corporate income trực tiếp bóng đá hôm nay euro settlement, personal income trực tiếp bóng đá hôm nay euro settlement from the taxpayer to receive the overpaid trực tiếp bóng đá hôm nay euro refund claims;

- The customs authority managing the revenue receives the trực tiếp bóng đá hôm nay euro refund claims in cases of trực tiếp bóng đá hôm nay euro refund as prescribed by trực tiếp bóng đá hôm nay euro law; in the case of foreigners, Vietnamese residing abroad exiting with goods eligible for trực tiếp bóng đá hôm nay euro refund, the customs authority processing the exit procedures receives the trực tiếp bóng đá hôm nay euro refund claims.

* Taxpayers submit the trực tiếp bóng đá hôm nay euro refund claims through the following methods:

- Submit directly at the trực tiếp bóng đá hôm nay euro administration agency;

- Send by post;

- Send electronically via the electronic transaction portal of the trực tiếp bóng đá hôm nay euro administration agency.

* Processing time:

- Within 03 working days from the date of receiving the trực tiếp bóng đá hôm nay euro refund claims, the trực tiếp bóng đá hôm nay euro administration agency classifies the dossier and informs the taxpayer about the acceptance of the dossier and the timeline for processing the trực tiếp bóng đá hôm nay euro refund claims, or notifies in writing to the taxpayer in case the dossier is incomplete.

* Classification of trực tiếp bóng đá hôm nay euro refund claimss(Article 73 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019)

- trực tiếp bóng đá hôm nay euro refund claimss are classified into dossiers subject to prior verification before the refund and dossiers eligible for immediate refund.

- Dossiers subject to prior verification before a refund include:

+ Dossiers of taxpayers applying for a refund for the first time for each type of refund as stipulated by trực tiếp bóng đá hôm nay euro law. If the taxpayer's trực tiếp bóng đá hôm nay euro refund claims is sent to the trực tiếp bóng đá hôm nay euro administration agency for the first time but does not qualify for a refund according to regulations, the next refund request is still considered as the first refund request;

+ Dossiers of taxpayers applying for a refund within 02 years from the time they were sanctioned for trực tiếp bóng đá hôm nay euro evasion;

+ Dossiers of organizations in liquidation, bankruptcy, operation termination, sale, transfer, and handover of state-owned enterprises;

+ trực tiếp bóng đá hôm nay euro refund claimss classified as high trực tiếp bóng đá hôm nay euro risk according to trực tiếp bóng đá hôm nay euro risk management classifications;

+ trực tiếp bóng đá hôm nay euro refund claimss subject to immediate refund but not resolved within the deadline as notified in writing by the trực tiếp bóng đá hôm nay euro administration agency, where the taxpayer does not explain, supplement the trực tiếp bóng đá hôm nay euro refund claims, or the explanation, supplementation does not substantiate the declared trực tiếp bóng đá hôm nay euro amount as correct;

+ trực tiếp bóng đá hôm nay euro refund claimss for exported, imported goods not settled through commercial banks, other financial institutions as regulated by law;

+ trực tiếp bóng đá hôm nay euro refund claimss for exported, imported goods subject to prior inspection before a refund as stipulated by the Government of Vietnam.

- Dossiers eligible for immediate refund are those of taxpayers not mentioned above.

* On the location for verifying trực tiếp bóng đá hôm nay euro refund claimss(Article 74 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019)

- Dossiers eligible for immediate refund undergo verification at the premises of the trực tiếp bóng đá hôm nay euro administration agency.

- Dossiers subject to prior verification before a refund are verified at the premises of the taxpayer or the premises of related agencies, organizations, individuals.

* On the deadline for processing trực tiếp bóng đá hôm nay euro refund claimss(Article 75 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019)

- For dossiers eligible for immediate refund, no later than 06 working days from the date the trực tiếp bóng đá hôm nay euro administration agency announces acceptance of the dossier and processing timeframe, the trực tiếp bóng đá hôm nay euro administration agency must decide on the refund for the taxpayer or notify the transfer of the taxpayer's dossier to verification before the refund if falling under the provisions of Clause 2, Article 73 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019or notify no refund if the dossier does not qualify.

- If information declared in the trực tiếp bóng đá hôm nay euro refund claims differs from management information held by the trực tiếp bóng đá hôm nay euro administration agency, the trực tiếp bóng đá hôm nay euro administration agency shall notify in writing for the taxpayer to explain, supplement information.

- The time for explanation, additional information is not included in the processing time for the trực tiếp bóng đá hôm nay euro refund claims.

- For dossiers subject to verification before a refund, no later than 40 days from the date the trực tiếp bóng đá hôm nay euro administration agency provides a written notification on acceptance, the trực tiếp bóng đá hôm nay euro administration agency must decide on the refund for the taxpayer or not refund if the dossier does not meet eligibility.

- Exceeding the time limits stated in Clauses 1 and 2, Article 75 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019, if the delay in issuing the refund decision is the trực tiếp bóng đá hôm nay euro administration agency's fault, in addition to the refundable trực tiếp bóng đá hôm nay euro amount, the trực tiếp bóng đá hôm nay euro administration agency must also pay interest at the rate of 0.03%/day on the refundable amount and delay days.

- The interest payment source is from the central budget as stipulated by the law on the state budget.