Shall online sellers pay personal income trực tiếp bóng đá euro hôm nay in Vietnam? What are the administrative penalties for failing to pay taxes in Vietnam?

Shall online sellers pay personal income trực tiếp bóng đá euro hôm nay in Vietnam?

According to Article 1 of theLaw on Personal Income trực tiếp bóng đá euro hôm nay 2007regarding subjects liable to personal income trực tiếp bóng đá euro hôm nay:

Subjects liable to trực tiếp bóng đá euro hôm nay

1. Subjects liable to personal income trực tiếp bóng đá euro hôm nay are resident individuals earning taxable income stipulated in Article 3 of this Law arising within and outside the territory of Vietnam, and non-resident individuals earning taxable income stipulated in Article 3 of this Law arising within the territory of Vietnam.

2. A resident individual is a person who satisfies one of the following conditions:

a) Being present in Vietnam for 183 days or more within a calendar year or for 12 consecutive months from the first day of presence in Vietnam;

b) Having a regular place of residence in Vietnam, including a registered permanent residence or a rented house for residence in Vietnam under a term lease agreement.

3. A non-resident individual is someone who does not satisfy the conditions stipulated in Clause 2 of this Article.

Thus, according to the aforementioned provisions, if an online seller is a resident individual with taxable income arising within and outside the territory of Vietnam or a non-resident individual with taxable income arising within the territory of Vietnam, they must pay personal income trực tiếp bóng đá euro hôm nay.

Shall online sellers pay personal income trực tiếp bóng đá euro hôm nay in Vietnam? What are the administrative penalties for failing to pay taxes in Vietnam? (Image from the Internet)

What are the administrative penalties for failing to paypersonal income trực tiếp bóng đá euro hôm nay in Vietnam?

The act of not paying personal income trực tiếp bóng đá euro hôm nay by an online seller is referred to as trực tiếp bóng đá euro hôm nay evasion. According to Article 17 ofDecree 125/2020/ND-CP, trực tiếp bóng đá euro hôm nay evasion is administratively penalized as follows:

- A fine of 1 times the evaded trực tiếp bóng đá euro hôm nay for taxpayers with one or more mitigating circumstances when committing one of the following violations:

+ Not submitting taxpayer registration; not submitting trực tiếp bóng đá euro hôm nay return dossiers or submitting trực tiếp bóng đá euro hôm nay return dossiers 90 days late from the due date of filing or after the expiration of the trực tiếp bóng đá euro hôm nay return submission extension, except for the cases stipulated at Points b, c, Clause 4, and Clause 5, Article 13 ofDecree 125/2020/ND-CP;

+ Not recording in accounting books revenue related to determining the trực tiếp bóng đá euro hôm nay payable, underreporting or misreporting leading to underpaying trực tiếp bóng đá euro hôm nay or overreporting refunds, exemptions, or reductions, except as stipulated in Article 16 ofDecree 125/2020/ND-CP;

+ Failing to issue invoices when selling goods, services, except when the taxpayer has declared trực tiếp bóng đá euro hôm nay on sold goods and services for the corresponding trực tiếp bóng đá euro hôm nay period; issuing incorrect invoices regarding the quantity, value of goods, services to report lower trực tiếp bóng đá euro hôm nay than actual and being detected after the trực tiếp bóng đá euro hôm nay filing deadline;

+ Using illegal invoices; illegally using invoices to report trực tiếp bóng đá euro hôm nay in a way that reduces trực tiếp bóng đá euro hôm nay payable or increases trực tiếp bóng đá euro hôm nay refundable, exempted, reduced;

+ Using illegal documents; or improperly reflecting transactions or actual transaction values to incorrectly determine trực tiếp bóng đá euro hôm nay payable amounts, trực tiếp bóng đá euro hôm nay exemptions, or reductions, or making incorrect material or goods destruction records leading to reduced trực tiếp bóng đá euro hôm nay payable or increased refundable, exempted, reduced trực tiếp bóng đá euro hôm nay amounts;

+ Using goods subject to trực tiếp bóng đá euro hôm nay exemption, non-trực tiếp bóng đá euro hôm nay usage, or presumed exemption for unintended purposes without declaring usage change, declaring trực tiếp bóng đá euro hôm nay with the trực tiếp bóng đá euro hôm nay agency;

+ Engaging in business activities during the suspension period without notifying the trực tiếp bóng đá euro hôm nay authority, except as stipulated at Point b, Clause 4, Article 10 ofDecree 125/2020/ND-CP.

- A fine of 1.5 times the amount of trực tiếp bóng đá euro hôm nay evaded for a taxpayer committing one of the violations defined in Clause 1, Article 17 ofDecree 125/2020/ND-CPwithout any aggravating or mitigating circumstances.

- A fine of 2 times the amount of trực tiếp bóng đá euro hôm nay evaded for a taxpayer committing one of the violations specified in Clause 1, Article 17 ofDecree 125/2020/ND-CPwith one aggravating circumstance.

- A fine of 2.5 times the amount of trực tiếp bóng đá euro hôm nay evaded for a taxpayer committing one of the violations specified in Clause 1, Article 17 ofDecree 125/2020/ND-CPwith two aggravating circumstances.

- A fine of 3 times the amount of trực tiếp bóng đá euro hôm nay evaded for a taxpayer committing one of the violations specified in Clause 1, Article 17 ofDecree 125/2020/ND-CPwith three or more aggravating circumstances.

Additionally, beyond administrative penalties, the individual must implement remedial measures as follows:

+ Be compelled to pay the full amount of evaded trực tiếp bóng đá euro hôm nay into the state budget for violations specified in Clauses 1, 2, 3, 4, 5, Article 17 ofDecree 125/2020/ND-CP.

In cases where the acts of trực tiếp bóng đá euro hôm nay evasion specified in Clauses 1, 2, 3, 4, 5, Article 17 ofDecree 125/2020/ND-CPexceed the time limit for sanctions, the taxpayer will not be penalized for trực tiếp bóng đá euro hôm nay evasion but must pay the full amount of evaded trực tiếp bóng đá euro hôm nay and late payment charges into the state budget according to the timelines stipulated in Clause 6, Article 8 ofDecree 125/2020/ND-CP.

+ Be compelled to adjust losses, deduct input VAT on trực tiếp bóng đá euro hôm nay dossiers (if applicable) for violations outlined in Clauses 1, 2, 3, 4, 5, Article 17 ofDecree 125/2020/ND-CP.

- Violations specified in Points b, d, e, Clause 1, Article 17 ofDecree 125/2020/ND-CPdetected after the trực tiếp bóng đá euro hôm nay return deadline but that do not reduce trực tiếp bóng đá euro hôm nay payable or result in trực tiếp bóng đá euro hôm nay refunds, nor increase trực tiếp bóng đá euro hôm nay exemptions or reductions, will be administratively sanctioned as per Clause 3, Article 12 ofDecree 125/2020/ND-CP.

Which Cases Qualify for Personal Income trực tiếp bóng đá euro hôm nay Reduction?

As regulated in Article 5 ofDecree 65/2013/ND-CP, individuals qualify for trực tiếp bóng đá euro hôm nay reductions in the following scenarios:

Taxpayers experiencing difficulties due to natural disasters, fires, accidents, or serious illness affecting their trực tiếp bóng đá euro hôm nay-paying ability are considered for trực tiếp bóng đá euro hôm nay reduction commensurate with their losses, but not exceeding the amount payable.

Additionally, Article 4 ofCircular 111/2013/TT-BTCalso specifies the criteria to determine reduced trực tiếp bóng đá euro hôm nay as follows:

- trực tiếp bóng đá euro hôm nay reduction evaluation is conducted annually. Taxpayers facing difficulties due to natural disasters, fires, accidents, or serious illnesses during a trực tiếp bóng đá euro hôm nay year are considered for trực tiếp bóng đá euro hôm nay reduction for that specific year.

- The trực tiếp bóng đá euro hôm nay payable that forms the basis for trực tiếp bóng đá euro hôm nay reduction evaluation is the total personal income trực tiếp bóng đá euro hôm nay payable in the trực tiếp bóng đá euro hôm nay year, including:

+ Personal income trực tiếp bóng đá euro hôm nay paid or withheld for income from capital investment, capital transfer, real estate transfer, winnings, copyright, franchise, inheritance; and gifts.

+ Personal income trực tiếp bóng đá euro hôm nay payable for business income, salary, and wages.

+ The basis to determine the reduction extent is the total actual expenditure to remedy losses minus (-) any compensation received from insurance organizations (if any) or from the accident-causing organization or individual (if any).

- The trực tiếp bóng đá euro hôm nay reduction is determined as follows:

+ If the trực tiếp bóng đá euro hôm nay payable in the trực tiếp bóng đá euro hôm nay year exceeds the degree of loss, the trực tiếp bóng đá euro hôm nay reduction equals the loss.

+ If the trực tiếp bóng đá euro hôm nay payable in the trực tiếp bóng đá euro hôm nay year is less than the degree of loss, the trực tiếp bóng đá euro hôm nay reduction equals the trực tiếp bóng đá euro hôm nay payable.