Is trực tiếp bóng đá việt nam hôm nay use of illegal invoices for purchases considered tax evasion in Vietnam?
Is trực tiếp bóng đá việt nam hôm nay use of illegal invoices for purchases considered tax evasion in Vietnam?
Based on Article 143 of trực tiếp bóng đá việt nam hôm nayLaw on Tax Administration 2019which provides regulations on acts of tax evasion as follows:
Acts of Tax Evasion
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- Failure to record in trực tiếp bóng đá việt nam hôm nay accounting books trực tiếp bóng đá việt nam hôm nay revenues related to determining trực tiếp bóng đá việt nam hôm nay tax payable amount.
- Failure to issue invoices when selling goods or services as prescribed by law or recording on trực tiếp bóng đá việt nam hôm nay sales invoice a value lower than trực tiếp bóng đá việt nam hôm nay actual payment value of trực tiếp bóng đá việt nam hôm nay goods or services sold.
4. Use of illegal invoices, records, unlawful use of invoices to account for goods, input materials in activities giving rise to tax obligations to reduce trực tiếp bóng đá việt nam hôm nay payable tax amount or increase trực tiếp bóng đá việt nam hôm nay tax-exempt amount, tax-reduced amount, deducted tax amount, tax-refunded amount, or tax-free amount.
- Use of records that do not accurately reflect trực tiếp bóng đá việt nam hôm nay nature of trực tiếp bóng đá việt nam hôm nay transaction or trực tiếp bóng đá việt nam hôm nay actual transaction value to miscalculate trực tiếp bóng đá việt nam hôm nay tax payable amount, tax-exempt amount, tax-reduced amount, tax-refunded amount, or tax-free amount.
- Incorrect declaration of exported or imported goods without supplementary declaration for tax files after trực tiếp bóng đá việt nam hôm nay goods have cleared customs.
- Deliberately failing to declare or incorrectly declaring tax on exported or imported goods.
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Thus, according to trực tiếp bóng đá việt nam hôm nay above regulations, trực tiếp bóng đá việt nam hôm nay use of illegal invoices to account for goods is an act of tax evasion.
Is trực tiếp bóng đá việt nam hôm nay use of illegal invoices for purchases considered tax evasion in Vietnam?(Image from trực tiếp bóng đá việt nam hôm nay Internet)
Which invoices and records are considered illegal in Vietnam?
According to Clause 1, Article 4 ofDecree 125/2020/ND-CP, there are specific regulations on trực tiếp bóng đá việt nam hôm nay use of invoices and records in trực tiếp bóng đá việt nam hôm nay following cases regarded as trực tiếp bóng đá việt nam hôm nay use of illegal invoices and records:
- Fake invoices and records;
- Invoices and records that are not yet valid or have expired;
- Invoices suspended from use through coercive measures by stopping trực tiếp bóng đá việt nam hôm nay use of invoices, except where permitted by notification from trực tiếp bóng đá việt nam hôm nay tax authority;
- Electronic invoices not registered for use with trực tiếp bóng đá việt nam hôm nay tax authority;
- Electronic invoices without trực tiếp bóng đá việt nam hôm nay tax authority's code in cases required to use coded electronic invoices;
- Invoices for goods and services, where trực tiếp bóng đá việt nam hôm nay invoice date is after trực tiếp bóng đá việt nam hôm nay tax authority flags trực tiếp bóng đá việt nam hôm nay seller as non-operational at trực tiếp bóng đá việt nam hôm nay registered business address;
- Invoices, records for goods and services, where trực tiếp bóng đá việt nam hôm nay invoice, record date is before trực tiếp bóng đá việt nam hôm nay determination that trực tiếp bóng đá việt nam hôm nay issuer is non-operational at trực tiếp bóng đá việt nam hôm nay registered business address, or before notice from trực tiếp bóng đá việt nam hôm nay tax authority related to trực tiếp bóng đá việt nam hôm nay issuer’s non-operation at trực tiếp bóng đá việt nam hôm nay registered business address, but conclusions from trực tiếp bóng đá việt nam hôm nay tax authority, police, or other competent agencies state they are illegal invoices or records.
What is trực tiếp bóng đá việt nam hôm nay minimum penalty for using illegal invoices in Vietnam?
According to Article 28 ofDecree 125/2020/ND-CPrelated to trực tiếp bóng đá việt nam hôm nay administrative penalties for trực tiếp bóng đá việt nam hôm nay use of illegal invoices for tax declaration, penalties are stipulated as follows:
Penalties for trực tiếp bóng đá việt nam hôm nay Use of Illegal Invoices and Unlawful Use of Invoices
- A monetary penalty from 20,000,000 VND to 50,000,000 VND for trực tiếp bóng đá việt nam hôm nay use of illegal invoices, unlawful use of invoices as prescribed in Article 4 of this Decree, except as specified at point đ, Clause 1, Article 16 and point d, Clause 1, Article 17 of this Decree.
- Remedy: Forcing trực tiếp bóng đá việt nam hôm nay cancellation of used invoices.
Thus, according to trực tiếp bóng đá việt nam hôm nay above regulations, trực tiếp bóng đá việt nam hôm nay minimum penalty for using illegal invoices is 20,000,000 VND.
What are trực tiếp bóng đá việt nam hôm nay remedial measures for administrative violations related to invoices in Vietnam?
Based on Clause 3, Article 7 ofDecree 125/2020/ND-CP, specific remedial measures are laid out as follows:
- Requiring full payment of any tax deficiencies, excessive tax exemption, reduction, or refund, tax evasion amounts, or late tax payment into trực tiếp bóng đá việt nam hôm nay state budget.
- Forcing trực tiếp bóng đá việt nam hôm nay adjustment of loss figures, deductible input value-added tax for carryforward to subsequent periods.
- Requiring submission of amended taxpayer registration details; re-filing and submitting supplementary records in trực tiếp bóng đá việt nam hôm nay tax dossier; filing tax declarations, annexes along with trực tiếp bóng đá việt nam hôm nay tax declaration dossier; providing information.
- Mandating trực tiếp bóng đá việt nam hôm nay execution of invoice issuance procedures.
- Requiring trực tiếp bóng đá việt nam hôm nay issuance of invoices in compliance with regulations.
- Forcing trực tiếp bóng đá việt nam hôm nay cancellation or destruction of invoices and printed products.
- Mandating trực tiếp bóng đá việt nam hôm nay creation and submission of notices or reports related to invoices.
- Forcing trực tiếp bóng đá việt nam hôm nay transfer of electronic invoice data.
- Mandating trực tiếp bóng đá việt nam hôm nay payment of illicit profits gained from administrative violations.
