Shall an enterprise be imposed trực tiếp bóng đá việt nam hôm nay after being penalized twice for for invoice-related offences in Vietnam?
Shall an enterprisebe imposed taxafter being penalized twice for for invoice-related offences in Vietnam?
Pursuant to Clause 1, Article 50 of theLaw on trực tiếp bóng đá việt nam hôm nay Administration 2019, it is regulated as follows:
trực tiếp bóng đá việt nam hôm nay liability impositionin case of trực tiếp bóng đá việt nam hôm nay offences
1. A taxpayer shall be subject to trực tiếp bóng đá việt nam hôm nay liability imposition when falling into any of the following cases of trực tiếp bóng đá việt nam hôm nay offences:
a) No taxpayer registration, no trực tiếp bóng đá việt nam hôm nay declaration, no supplementation of trực tiếp bóng đá việt nam hôm nay dossiers as required by the trực tiếp bóng đá việt nam hôm nay authority, or incomplete, untruthful, and inaccurate trực tiếp bóng đá việt nam hôm nay declaration concerning the trực tiếp bóng đá việt nam hôm nay base;
b) Failing to record or inadequately, untruthfully, and inaccurately reflecting figures in the accounting books for determining trực tiếp bóng đá việt nam hôm nay obligations;
c) Failing to present accounting books, invoices, documents, and necessary materials related to determining the payable trực tiếp bóng đá việt nam hôm nay amount within the prescribed timeframe;
d) Failing to comply with trực tiếp bóng đá việt nam hôm nay inspection, trực tiếp bóng đá việt nam hôm nay examination decisions as prescribed;
đ) Buying, selling, exchanging, and accounting for the value of goods and services not according to common market transaction values;
e) Buying, exchanging goods using illegal invoices, or illegal use of invoices while goods are actually available as determined by competent authorities and have been declared for trực tiếp bóng đá việt nam hôm nay revenue;
g) Exhibiting signs of fleeing or dispersing assets to avoid fulfilling trực tiếp bóng đá việt nam hôm nay obligations;
h) Engaging in transactions that do not reflect the actual economic nature, not consistent with the actual arising to reduce the trực tiếp bóng đá việt nam hôm nay obligation of the taxpayer;
i) Non-compliance with regulations on the obligation to declare and determine transfer pricing transactions or failing to provide information according to the regulations on trực tiếp bóng đá việt nam hôm nay administration for enterprises engaged in transfer pricing transactions.
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Therefore, if merely penalized for for invoice-related offences, an enterprise will not be subject to trực tiếp bóng đá việt nam hôm nay liability imposition, unless the entity fails to present accounting books, invoices, documents, and necessary materials related to determining the payable trực tiếp bóng đá việt nam hôm nay amount within the prescribed timeframe, which would result in trực tiếp bóng đá việt nam hôm nay liability imposition.
Shall an enterprise be imposed trực tiếp bóng đá việt nam hôm nay after being penalized twice for for invoice-related offences in Vietnam?(Image from the Internet)
Vietnam: Shall a taxpayer be imposed trực tiếp bóng đá việt nam hôm nay in case of failing to calculate the amount of trực tiếp bóng đá việt nam hôm nay payable themselves?
According to Point g, Clause 1, Article 52 of theLaw on trực tiếp bóng đá việt nam hôm nay Administration 2019, it is stipulated as follows:
trực tiếp bóng đá việt nam hôm nay liability imposition for Exported and Imported Goods
1. The customs authority shall determine trực tiếp bóng đá việt nam hôm nay on exported and imported goods in the following cases:
a) The taxpayer relies on illegal documents for trực tiếp bóng đá việt nam hôm nay declaration, trực tiếp bóng đá việt nam hôm nay calculation; does not declare or declares inaccurately, incompletely the information related to determining trực tiếp bóng đá việt nam hôm nay obligations;
b) Beyond the prescribed timeframe, the taxpayer does not provide, refuses, or delays, extends the provision of dossiers, accounting books, documents, certificates, data, figures related to accurately determining the payable trực tiếp bóng đá việt nam hôm nay amount as prescribed;
c) The taxpayer fails to prove, explain or fails to explain within the prescribed timeframe the contents related to determining trực tiếp bóng đá việt nam hôm nay obligations according to the provisions of law; does not comply with the customs authority's inspection, examination decisions;
d) The taxpayer does not reflect or inadequately, untruthfully, inaccurately reflects figures in the accounting books to determine trực tiếp bóng đá việt nam hôm nay obligations;
đ) The customs authority has sufficient evidence, grounds to determine that the declared value is not consistent with the actual transaction value;
e) Transactions are conducted not in accordance with the economic nature, not consistent with the actual arising, affecting the payable trực tiếp bóng đá việt nam hôm nay amount;
g) The taxpayer is unable to self-calculate the payable trực tiếp bóng đá việt nam hôm nay amount;
h) Other cases discovered by the customs authority or other agencies indicate incorrect trực tiếp bóng đá việt nam hôm nay declaration and calculation as per legal provisions.
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Therefore, the regulation still guides customs authorities to determine trực tiếp bóng đá việt nam hôm nay for exported and imported goods in the above-stated cases, including cases where taxpayers are unable to calculate the payable trực tiếp bóng đá việt nam hôm nay amount.
What are cases where separate elements relevant to determination of trực tiếp bóng đá việt nam hôm nay payable are imposed in Vietnam?
Pursuant to Clause 3, Article 50 of theLaw on trực tiếp bóng đá việt nam hôm nay Administration 2019, it is regulated regarding taxpayers being determined for each elements relevant to determination of trực tiếp bóng đá việt nam hôm nay payable in the following cases:
- Through checking trực tiếp bóng đá việt nam hôm nay declaration dossiers, the trực tiếp bóng đá việt nam hôm nay authority has grounds to believe that the taxpayer has not fully or accurately declared the factors forming the basis for determining the payable trực tiếp bóng đá việt nam hôm nay amount, and has requested the taxpayer to supplement but the taxpayer does not supplement as required by the trực tiếp bóng đá việt nam hôm nay authority;
- Through checking accounting books, invoices, and documents related to determining the payable trực tiếp bóng đá việt nam hôm nay amount, the trực tiếp bóng đá việt nam hôm nay authority has grounds to prove that the taxpayer inaccurately and untruthfully accounts for the factors related to determining the payable trực tiếp bóng đá việt nam hôm nay amount;
- Accounting for the selling prices of goods and services inconsistent with the actual payment prices resulting in a reduction of the trực tiếp bóng đá việt nam hôm nay calculation revenue, or accounting for the purchasing prices of goods, raw materials for production, business not according to the actual payment prices suitable with the market leading to increased costs, increased deductible value-added trực tiếp bóng đá việt nam hôm nay, and reduced payable trực tiếp bóng đá việt nam hôm nay obligations;
- The taxpayer submits a trực tiếp bóng đá việt nam hôm nay declaration dossier but cannot determine the factors forming the basis for determining the trực tiếp bóng đá việt nam hôm nay base or can determine the factors forming the basis for determining the trực tiếp bóng đá việt nam hôm nay base but cannot self-calculate the payable trực tiếp bóng đá việt nam hôm nay amount.
