Shall an entity obliged to act on a taxpayer’s behalf to make trực tiếp bóng đá việt nam hôm nay payment be subject to administrative penalties for trực tiếp bóng đá việt nam hôm nay-related violations?
What is a trực tiếp bóng đá việt nam hôm nay-related violation in Vietnam?
According to Clause 1, Article 2 ofDecree 125/2020/ND-CP, a trực tiếp bóng đá việt nam hôm nay-related violation is a wrongful act committed by an organization or individual that violates laws on trực tiếp bóng đá việt nam hôm nay administration, trực tiếp bóng đá việt nam hôm nay laws, and other collections, which is not a criminal act, and according to legal regulations, must be administratively sanctioned. Other collections include:
- Land use fees;
- Land rents, water surface rents;
- Fees for mining rights;
- Fees for water resource exploitation rights;
- The remaining post-trực tiếp bóng đá việt nam hôm nay profits after setting up enterprise funds held 100% by the State;
- Dividends, profits distributed to state-invested capital in joint-stock companies and two-member limited liability companies or more.
Shall an entity obliged to act on a taxpayer’s behalf to make trực tiếp bóng đá việt nam hôm nay payment be subject to administrative penalties for trực tiếp bóng đá việt nam hôm nay-related violations? (Image from Internet)
Shall an entity obliged to act on a taxpayer’s behalf to make trực tiếp bóng đá việt nam hôm nay payment be subject to administrative penalties for trực tiếp bóng đá việt nam hôm nay-related violations in Vietnam?
According to Article 3 ofDecree 125/2020/ND-CP:
Entities subject to administrative sanctions for trực tiếp bóng đá việt nam hôm nay or invoice-related violations
- Entities subject to administrative sanctions for trực tiếp bóng đá việt nam hôm nay or invoice-related violations include:
a) Taxpayers committing administrative trực tiếp bóng đá việt nam hôm nay, invoice violations.
In cases where taxpayers authorize other organizations or individuals to perform trực tiếp bóng đá việt nam hôm nay obligations under the trực tiếp bóng đá việt nam hôm nay laws, and the regulations assign the obligated party's responsibilities to the authorized party, if the authorized party commits an administrative violation specified in this Decree, then the authorized organization or individual is subject to sanctions under this Decree.
If according to trực tiếp bóng đá việt nam hôm nay laws and trực tiếp bóng đá việt nam hôm nay administration regulations, an organization or individual has the duty of taxpayer registration or filing, paying taxes on behalf of the taxpayer, and the organization or individual performing these duties commits an administrative violation as specified in this Decree, they are sanctioned for trực tiếp bóng đá việt nam hôm nay-related violations under this Decree.
b) Organizations, individuals related to administrative trực tiếp bóng đá việt nam hôm nay, invoice violations.
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Thus, if the trực tiếp bóng đá việt nam hôm nay laws and trực tiếp bóng đá việt nam hôm nay administration require an individual responsible for taxpayer registration, filing, or paying taxes on behalf of the taxpayer, and that individual commits an administrative violation, they are sanctioned for trực tiếp bóng đá việt nam hôm nay-related violations.
What are sanctioning principles for trực tiếp bóng đá việt nam hôm nay-related violations in Vietnam?
According to Article 5 ofDecree 125/2020/ND-CP, the principles governing administrative sanctions for trực tiếp bóng đá việt nam hôm nay-related violations and invoices are as follows:
- Administrative sanctions for trực tiếp bóng đá việt nam hôm nay, invoice violations are carried out according to laws on trực tiếp bóng đá việt nam hôm nay management and administrative violation handling.
- Organizations and individuals are only sanctioned for administrative trực tiếp bóng đá việt nam hôm nay, invoice violations when they commit such violations as prescribed inNghị định 126/2020/NĐ-CP.
- Organizations and individuals performing multiple administrative violations are sanctioned for each violation, except in the following cases:
+ At the same time, if the taxpayer mistakenly declares one or more criteria on trực tiếp bóng đá việt nam hôm nay records of the same trực tiếp bóng đá việt nam hôm nay type, the violation of incorrect declaration under trực tiếp bóng đá việt nam hôm nay procedure violations is sanctioned for only one incorrect declaration with the highest penalty frame among the violations underNghị định 126/2020/NĐ-CP, and it is considered an aggravating circumstance.
+ At the same time, if the taxpayer is late in submitting multiple trực tiếp bóng đá việt nam hôm nay declarations for various trực tiếp bóng đá việt nam hôm nay periods of the same trực tiếp bóng đá việt nam hôm nay type, they are only sanctioned for one late submission with the highest penalty frame among the violations underNghị định 126/2020/NĐ-CP, and it is considered an aggravating circumstance.
In instances where late trực tiếp bóng đá việt nam hôm nay declaration submissions include cases of trực tiếp bóng đá việt nam hôm nay evasion, separate sanctions for trực tiếp bóng đá việt nam hôm nay evasion are applied.
+ At the same time, if the taxpayer delays in submitting multiple notifications, reports of invoices of the same type, they are sanctioned for one late notification/report with the highest penalty frame among the performed violations according toNghị định 126/2020/NĐ-CP, with consideration as an aggravating circumstance.
+ Violations regarding the unlawful use of invoices and illegal invoice use which are sanctioned under Articles 16, 17 ofDecree 125/2020/ND-CPare not sanctioned under Article 28.
- In one administrative procedure with multiple documents comprising various violations as perNghị định 126/2020/NĐ-CP, the violating organization or individual is sanctioned for each violation committed.
- For the same administrative trực tiếp bóng đá việt nam hôm nay, invoice violation, the fine for an organization is twice the fine for an individual, except for fines prescribed under Articles 16, 17, and 18 ofDecree 125/2020/ND-CP.
