May taxpayers request the trực tiếp bóng đá euro hôm nay authorities to explain trực tiếp bóng đá euro hôm nay calculations in Vietnam?
May taxpayers request the trực tiếp bóng đá euro hôm nay authorities to explain trực tiếp bóng đá euro hôm nay calculations in Vietnam?
Based on Article 16 of the2019 Law on trực tiếp bóng đá euro hôm nay Administration, the rights of taxpayers are stipulated as follows:
(1) Entitled to assistance and guidance in fulfilling trực tiếp bóng đá euro hôm nay obligations; provided with information and documents to exercise trực tiếp bóng đá euro hôm nay obligations and rights.
(2) Entitled to receive documents related to trực tiếp bóng đá euro hôm nay obligations from relevant authorities during audits, audits, and assessments.
(3) Request trực tiếp bóng đá euro hôm nay authorities to explain trực tiếp bóng đá euro hôm nay calculations, trực tiếp bóng đá euro hôm nay determination; request verification of the quantity, quality, and type of exported and imported goods.
(4) Entitled to confidentiality of information, except for information required to be provided to competent state agencies or publicly disclosed under law.
(5) Entitled to trực tiếp bóng đá euro hôm nay incentives and trực tiếp bóng đá euro hôm nay refunds as per trực tiếp bóng đá euro hôm nay laws; to know the time limit for resolving trực tiếp bóng đá euro hôm nay refunds, the amount not refunded, and legal grounds for the non-refunded amount.
(6) Allowed to enter into contracts with service organizations for trực tiếp bóng đá euro hôm nay procedures, customs procedure agents for trực tiếp bóng đá euro hôm nay and customs agency services.
(7) Entitled to receive trực tiếp bóng đá euro hôm nay handling decisions, trực tiếp bóng đá euro hôm nay audit records, trực tiếp bóng đá euro hôm nay audit records, and to request explanation of trực tiếp bóng đá euro hôm nay handling decision content; allowed to retain opinions in trực tiếp bóng đá euro hôm nay audit records, trực tiếp bóng đá euro hôm nay audit records; entitled to receive documents concluding trực tiếp bóng đá euro hôm nay audits, audits, post-audit trực tiếp bóng đá euro hôm nay handling decisions from trực tiếp bóng đá euro hôm nay authorities.
(8) Entitled to compensation for damages caused by trực tiếp bóng đá euro hôm nay authorities, trực tiếp bóng đá euro hôm nay management entities according to law.
(9) Request trực tiếp bóng đá euro hôm nay authorities to confirm their trực tiếp bóng đá euro hôm nay obligation fulfillment.
(10) Complain and sue administrative decisions, administrative acts related to their legal rights and interests.
(11) Not subject to administrative violations penalties regarding trực tiếp bóng đá euro hôm nay, or late payment interest in cases where taxpayers adhere to guidance documents and handling decisions of trực tiếp bóng đá euro hôm nay authorities, competent state agencies related to trực tiếp bóng đá euro hôm nay obligation determination.
(12) Accuse violations of trực tiếp bóng đá euro hôm nay management officials and other entities as per the law on denunciations.
(13) Entitled to search, view, and print all electronic documents they have sent to the electronic information portal of trực tiếp bóng đá euro hôm nay authorities as stipulated by this Law and electronic transaction laws.
(14) Allowed to use electronic documents in transactions with trực tiếp bóng đá euro hôm nay authorities and related organizations.
Therefore,it is clear that taxpayers are entitled to request trực tiếp bóng đá euro hôm nay authorities to explain trực tiếp bóng đá euro hôm nay calculations.
What are the responsibilities of taxpayers in Vietnam?
According to Article 17 of the2019 Law on trực tiếp bóng đá euro hôm nay Administration, the responsibilities of taxpayers are as follows:
(1) Perform taxpayer registration, use trực tiếp bóng đá euro hôm nay codes as prescribed by law.
(2) File trực tiếp bóng đá euro hôm nay accurately, truthfully, completely, and submit trực tiếp bóng đá euro hôm nay dossiers on time; bear legal responsibility for the accuracy, truthfulness, and completeness of trực tiếp bóng đá euro hôm nay dossiers.
(3) Pay taxes, late payment fees, fines fully, on time, at the correct location.
(4) Comply with accounting, statistics policies, and manage, use invoices and documents in accordance with the law.
(5) Accurately, truthfully, completely record activities that incur trực tiếp bóng đá euro hôm nay liabilities, trực tiếp bóng đá euro hôm nay deductions, and transactions requiring trực tiếp bóng đá euro hôm nay information declarations.
(6) Issue and deliver invoices, documents to buyers according to quantity, type, actual payment value when selling goods or supplying services as required by law.
(7) Provide accurate, complete, and prompt information, documents related to trực tiếp bóng đá euro hôm nay obligation determination, including investment value information; account numbers and transaction content at commercial banks, other credit institutions; explain trực tiếp bóng đá euro hôm nay calculations, declarations, and payments as requested by trực tiếp bóng đá euro hôm nay authorities.
(8) Comply with decisions, notifications, requests from trực tiếp bóng đá euro hôm nay authorities and trực tiếp bóng đá euro hôm nay management officials as prescribed by law.
(9) Bear responsibility for fulfilling trực tiếp bóng đá euro hôm nay obligations according to the law in cases where legal representatives or authorized representatives perform incorrect trực tiếp bóng đá euro hôm nay procedures on behalf of taxpayers.
(10) Taxpayers conducting business in areas with information technology infrastructure must file and pay taxes, and transact with trực tiếp bóng đá euro hôm nay authorities via electronic means as prescribed by law.
(11) Based on actual conditions and IT equipment capability, the Government of Vietnam details the exemption of taxpayers from required documents in trực tiếp bóng đá euro hôm nay declarations, payments, refunds dossiers, and other trực tiếp bóng đá euro hôm nay dossiers that the state authority already has.
(12) Develop, manage, and operate infrastructure systems ensuring electronic transactions with trực tiếp bóng đá euro hôm nay authorities, apply information connectivity related to trực tiếp bóng đá euro hôm nay obligation fulfillment with trực tiếp bóng đá euro hôm nay authorities.
(13) Taxpayers with associated transactions are obliged to prepare, store, declare, provide information on taxpayer dossiers and associated parties, including information on associated parties residing in countries, territories outside of Vietnam according to the Government of Vietnam regulations.
Whenis trực tiếp bóng đá euro hôm nay audit conducted at the taxpayer's premises in Vietnam?
Pursuant to Clause 1, Article 110 of the2019 Law on trực tiếp bóng đá euro hôm nay Administration, trực tiếp bóng đá euro hôm nay audit at the taxpayer's premises is stipulated as follows:
trực tiếp bóng đá euro hôm nay audit at the taxpayer's premises
1. trực tiếp bóng đá euro hôm nay audit at the taxpayer's premises is conducted in the following cases:
a) In cases where dossiers are subject to pre-trực tiếp bóng đá euro hôm nay-refund audit; post-trực tiếp bóng đá euro hôm nay-refund audit for dossiers subject to pre-refund;
b) In cases stipulated in point b, clause 2, Article 109 of this Law;
c) In cases of post-customs clearance audit at the declarant's office according to customs law;
d) In cases of legal violations;
đ) In selected cases according to plan, thematic;
e) Upon recommendations of the State Audit, State audit, other competent agencies;
g) In cases of division, separation, merger, consolidation, conversion of enterprise type, dissolution, termination of operation, equitization, termination of trực tiếp bóng đá euro hôm nay code, change of business location, and unexpected audit cases, audit directed by competent authority, except for dissolution, termination where trực tiếp bóng đá euro hôm nay finalization is not required.
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Therefore, trực tiếp bóng đá euro hôm nay audit at the taxpayer's premises is conducted under the following circumstances:
- Cases where dossiers are subject to pre-trực tiếp bóng đá euro hôm nay-refund audit; post-trực tiếp bóng đá euro hôm nay-refund audit for dossiers subject to pre-refund;
- Cases stipulated in point b, clause 2, Article 109 of this Law;
- Cases of post-customs clearance audit at the declarant's office according to customs law;
- Cases of legal violations;
- Selected cases according to plan, thematic;
- Upon recommendations of the State Audit, State audit, other competent agencies;
- Cases involving division, separation, merger, consolidation, conversion of enterprise type, dissolution, termination of operation, equitization, termination of trực tiếp bóng đá euro hôm nay code, change of business location, and unexpected audit cases, audit directed by competent authority, except for dissolution and termination where trực tiếp bóng đá euro hôm nay finalization is not required.
