Is submitting the vtv2 trực tiếp bóng đá hôm nay declaration after 90 days without incurring vtv2 trực tiếp bóng đá hôm nay considered vtv2 trực tiếp bóng đá hôm nay evasion in Vietnam?
Is submitting the vtv2 trực tiếp bóng đá hôm nay declaration after 90 days without incurring taxconsidered vtv2 trực tiếp bóng đá hôm nay evasion in Vietnam?
Pursuant to Article 143 of theLaw on vtv2 trực tiếp bóng đá hôm nay Administration 2019, acts of vtv2 trực tiếp bóng đá hôm nay evasion include:
- Failure to submit taxpayer registration documents; failure to submit vtv2 trực tiếp bóng đá hôm nay declarations; submitting vtv2 trực tiếp bóng đá hôm nay declarations more than 90 days after the due date for submission of vtv2 trực tiếp bóng đá hôm nay declarations or the expiry date of extension for submission of vtv2 trực tiếp bóng đá hôm nay declarations.
- Not recording in accounting books the revenues related to determining the vtv2 trực tiếp bóng đá hôm nay liabilities.
- Not issuing invoices when selling goods or services as per legal regulations or recording invoice values that are less than the actual payment value of sold goods or services.
- Using illegal invoices or documentation, or using legal invoices improperly for accounting input goods or raw materials in vtv2 trực tiếp bóng đá hôm nay obligation activities to reduce vtv2 trực tiếp bóng đá hôm nay liabilities or increase vtv2 trực tiếp bóng đá hôm nay exemptions, reductions, or credits, or total refundable vtv2 trực tiếp bóng đá hôm nay, or total vtv2 trực tiếp bóng đá hôm nay not to be paid.
- Using documents or materials that do not accurately reflect the true nature of the transaction or the actual value of the transaction to inaccurately determine vtv2 trực tiếp bóng đá hôm nay liabilities, or vtv2 trực tiếp bóng đá hôm nay exemptions, reductions, or credits.
- Incorrect declaration regarding the actual condition of exported or imported goods without amending vtv2 trực tiếp bóng đá hôm nay declaration after goods clearance.
- Intentionally failing to declare or wrongfully declaring vtv2 trực tiếp bóng đá hôm nay for exported or imported goods.
- Collaborating with consignors to import goods for vtv2 trực tiếp bóng đá hôm nay evasion.
- Utilizing vtv2 trực tiếp bóng đá hôm nay-exempt goods for non-compliant purposes without declaring the change of use with the vtv2 trực tiếp bóng đá hôm nay authority.
- Conducting business activities during the suspension or temporary suspension of business operations without notifying the vtv2 trực tiếp bóng đá hôm nay authority.
- Taxpayers who are not penalized for vtv2 trực tiếp bóng đá hôm nay evasion but are fined according to clause 1 Article 141 of theLaw on vtv2 trực tiếp bóng đá hôm nay Administration 2019in the following cases:
+ Failing to submit taxpayer registration documents, failing to submit vtv2 trực tiếp bóng đá hôm nay declarations, or submitting vtv2 trực tiếp bóng đá hôm nay declarations after 90 days without incurring vtv2 trực tiếp bóng đá hôm nay liabilities;
+ submitting vtv2 trực tiếp bóng đá hôm nay declarations after 90 days with vtv2 trực tiếp bóng đá hôm nay liabilities,and the taxpayer has fully paid the vtv2 trực tiếp bóng đá hôm nay due, including late payment interest, into the state budget before the vtv2 trực tiếp bóng đá hôm nay authority announces the vtv2 trực tiếp bóng đá hôm nay audit decision or before the vtv2 trực tiếp bóng đá hôm nay authority issues an administrative record for late submitting of vtv2 trực tiếp bóng đá hôm nay declarations.
Thus,submitting vtv2 trực tiếp bóng đá hôm nay declarations after 90 days without incurring vtv2 trực tiếp bóng đá hôm nay liabilities is not considered an act of vtv2 trực tiếp bóng đá hôm nay evasion.
Is submitting the vtv2 trực tiếp bóng đá hôm nay declaration after 90 days without incurring taxconsidered vtv2 trực tiếp bóng đá hôm nay evasion in Vietnam? (Image from Internet)
What are the administrative penalties for vtv2 trực tiếp bóng đá hôm nay evasion in Vietnam?
According to Article 17 ofDecree 125/2020/ND-CP, penalties for vtv2 trực tiếp bóng đá hôm nay evasion acts are stipulated as follows:
+ A fine equal to the amount of vtv2 trực tiếp bóng đá hôm nay evaded is imposed on taxpayers with at least one mitigating factor when committing one of the following violations:
- Failing to submit taxpayer registration documents; failing to submit vtv2 trực tiếp bóng đá hôm nay declarations or submitting them more than 90 days after the due date, except as specified in points b, c clause 4 and clause 5 Article 13 ofDecree 125/2020/ND-CP;
- Not recording in accounting books the revenues related to vtv2 trực tiếp bóng đá hôm nay determination, incorrect declarations leading to insufficient vtv2 trực tiếp bóng đá hôm nay payments, or increasing the vtv2 trực tiếp bóng đá hôm nay refund amount, or exemptions or reductions;
- Not issuing invoices when selling goods or services, except when the taxpayer has submitted taxes for the value of goods and services sold and provided in the corresponding vtv2 trực tiếp bóng đá hôm nay period; issuing incorrect invoices leading to lower vtv2 trực tiếp bóng đá hôm nay declarations and detected after the vtv2 trực tiếp bóng đá hôm nay submitting deadline;
- Using illegal invoices; misusing invoices to report taxes, reducing payable taxes, or increasing refund, exemption, or reduction amounts;
- Using illegal documents; misusing documents; using documents or materials that do not reflect the true nature of transactions or actual transaction values causing incorrect vtv2 trực tiếp bóng đá hôm nay determinations or increasing fraudulently the refund, exemption, reduction amounts;
- Using vtv2 trực tiếp bóng đá hôm nay-exempt goods for non-regulated purposes without declaring the change of use purpose with the vtv2 trực tiếp bóng đá hôm nay authority;
- Taxpayers conducting business during the period of requested suspension without notifying the vtv2 trực tiếp bóng đá hôm nay authority, except specified in point b clause 4 Article 10 ofDecree 125/2020/ND-CP.
+ A fine equal to 1.5 times the amount of vtv2 trực tiếp bóng đá hôm nay evaded is imposed on taxpayers committing one of the violations stipulated in clause 1 Article 17 ofDecree 125/2020/ND-CPwithout aggravating or mitigating circumstances.
+ A fine equal to 2 times the amount of vtv2 trực tiếp bóng đá hôm nay evaded is imposed on taxpayers with an aggravating circumstance.
+ A fine equal to 2.5 times the amount of vtv2 trực tiếp bóng đá hôm nay evaded is imposed on taxpayers with two aggravating circumstances.
+ A fine equal to 3 times the amount of vtv2 trực tiếp bóng đá hôm nay evaded is imposed on taxpayers with three or more aggravating circumstances.
+ Remedial measures:
- Mandatory payment of the evaded vtv2 trực tiếp bóng đá hôm nay amount to the state budget for violations prescribed in clauses 1, 2, 3, 4, 5 of Article 17 ofDecree 125/2020/ND-CP.
If the vtv2 trực tiếp bóng đá hôm nay evasion conduct according to clauses 1, 2, 3, 4, 5 of Article 17 ofDecree 125/2020/ND-CPhas surpassed the time limit for penalty, the taxpayer is not penalized for vtv2 trực tiếp bóng đá hôm nay evasion but must pay the full amount of evaded vtv2 trực tiếp bóng đá hôm nay, including late payment interest, into the state budget according to the time limit prescribed in clause 6 Article 8 ofDecree 125/2020/ND-CP.
- Adjusting the loss, input VAT credit amount on vtv2 trực tiếp bóng đá hôm nay records (if any) for violations stipulated in clauses 1, 2, 3, 4, 5 of Article 17 ofDecree 125/2020/ND-CP.
- Violations specified at points b, d, e clause 1 Article 17Decree 125/2020/ND-CPdiscovered after the vtv2 trực tiếp bóng đá hôm nay submitting deadline but do not decrease taxable amounts or have not been refunded, or do not increase exempt or reduced amounts, are penalized as administrative violations under clause 3 Article 12 ofDecree 125/2020/ND-CP.
What cases ofextensions for submitting vtv2 trực tiếp bóng đá hôm nay declarations in Vietnam?
Pursuant to clause 1 Article 46 of theLaw on vtv2 trực tiếp bóng đá hôm nay Administration 2019which provides regulations on cases eligible for extensions on submitting vtv2 trực tiếp bóng đá hôm nay declarations:
(1)Taxpayers unable to submit vtv2 trực tiếp bóng đá hôm nay declarations on time due to natural disasters, catastrophes, epidemics, fires, or unexpected accidents may be granted an extension by the head of the directly managing vtv2 trực tiếp bóng đá hôm nay authority.
(2)The extension period shall not exceed 30 days for submitting monthly, quarterly, yearly vtv2 trực tiếp bóng đá hôm nay declarations, or taxes based on each vtv2 trực tiếp bóng đá hôm nay obligation occurrence; 60 days for submitting vtv2 trực tiếp bóng đá hôm nay finalization returns from the end of the vtv2 trực tiếp bóng đá hôm nay submitting deadline.
(3)Taxpayers must submit a written request for an extension of the vtv2 trực tiếp bóng đá hôm nay declaration submitting deadline to the vtv2 trực tiếp bóng đá hôm nay authority before the vtv2 trực tiếp bóng đá hôm nay submitting deadline expires, detailing reasons for the extension with verification by the commune-level People's Committee or the police department where the situation arises as stipulated in clause 1 Article 46Law on vtv2 trực tiếp bóng đá hôm nay Administration 2019.
(4)Within 3 working days of receiving the request for a vtv2 trực tiếp bóng đá hôm nay declaration submitting extension, the vtv2 trực tiếp bóng đá hôm nay authority must provide a written response to the taxpayer regarding the approval or rejection of the extension request.
