Shall taxpayers be exempted from any administrative penalties for violations related to the time limit for submission of trực tiếp bóng đá hôm nay euro returns during the extension of the time limit in Vietnam?
Shall taxpayers be exempted from any administrative penalties for violations related to the time limit for submission of trực tiếp bóng đá hôm nay euro returns during the extension of the time limit in Vietnam?
Based on Article 9 ofDecree 125/2020/ND-CP:
Cases where administrative penalties for trực tiếp bóng đá hôm nay euro and invoice violations are not imposed
1. No administrative penalties for trực tiếp bóng đá hôm nay euro and invoice violations will be imposed in cases where administrative violations are not penalized according to the provisions of the law on handling administrative violations.
Taxpayers who delay trực tiếp bóng đá hôm nay euro or invoice procedures electronically due to technical issues with the information technology system as announced on the electronic portal of the trực tiếp bóng đá hôm nay euro authority are subject to cases of violations due to force majeure events as stipulated in Clause 4, Article 11 of the Law on Handling Administrative Violations.
2. No administrative penalties for trực tiếp bóng đá hôm nay euro violations, no late payment interest will be calculated for taxpayers who commit administrative trực tiếp bóng đá hôm nay euro violations due to following guidance documents or decisions of trực tiếp bóng đá hôm nay euro authorities or state agencies related to determining the taxpayer's trực tiếp bóng đá hôm nay euro obligations (including guidance documents or decisions issued before the effective date of this Decree), except in the case of trực tiếp bóng đá hôm nay euro inspection or trực tiếp bóng đá hôm nay euro audit at the taxpayer's headquarters that has not detected the taxpayer's errors in declaring and determining the payable trực tiếp bóng đá hôm nay euro amount or trực tiếp bóng đá hôm nay euro amount exempted, reduced, refunded but later the taxpayer's administrative trực tiếp bóng đá hôm nay euro violations are discovered.
3. No administrative penalties for trực tiếp bóng đá hôm nay euro violations will be imposed in cases of incorrect declarations where the taxpayer has supplemented trực tiếp bóng đá hôm nay euro returns and has voluntarily paid the full amount of trực tiếp bóng đá hôm nay euro before the trực tiếp bóng đá hôm nay euro authority announces the trực tiếp bóng đá hôm nay euro inspection or trực tiếp bóng đá hôm nay euro audit decision at the taxpayer's headquarters, or before the trực tiếp bóng đá hôm nay euro authority detects without inspection or auditing at the taxpayer's headquarters, or before other competent authorities detect.
4. No penalties for trực tiếp bóng đá hôm nay euro procedural violations will be imposed on individuals who directly finalize personal income trực tiếp bóng đá hôm nay euro and delay the submission of personal income trực tiếp bóng đá hôm nay euro finalization dossiers but have a refundable trực tiếp bóng đá hôm nay euro amount; business households and individuals who have been taxed according to regulations in Article 51 of the Law on trực tiếp bóng đá hôm nay euro Administration.
5. No penalties will be imposed for violations of the deadline for submitting trực tiếp bóng đá hôm nay euro returns during the extension period for submitting those trực tiếp bóng đá hôm nay euro returns.
There will be no administrative penalties for violations related to the time limit for submission of trực tiếp bóng đá hôm nay euro returns during the extension period for those trực tiếp bóng đá hôm nay euro returns.
Shall taxpayers be exempted from any administrative penalties for violations related to the time limit for submission of trực tiếp bóng đá hôm nay euro returns during the extension of the time limit in Vietnam? (Image from Internet)
How many main forms of penalties are there for trực tiếp bóng đá hôm nay euro or invoice-related administrative penalties in Vietnam?
Based on Clause 1, Article 7 ofDecree 125/2020/ND-CP, which regulates forms of penalties, remedial measures, and principles for applying fines when handling trực tiếp bóng đá hôm nay euro or invoice-related administrative penalties, there are 2 main forms of penalties for trực tiếp bóng đá hôm nay euro or invoice-related administrative penalties:
(1) Warning
A warning is applied to minor trực tiếp bóng đá hôm nay euro and invoice procedural violations with mitigating circumstances, and cases where the form of a warning is applied as stipulated inNghị định 125/2020/NĐ-CP.
(2) Fine
The maximum fine does not exceed VND 100,000,000 for organizations committing administrative invoice violations.
The maximum fine does not exceed VND 50,000,000 for individuals committing administrative invoice violations.
The maximum fine does not exceed VND 200,000,000 for taxpayer organizations committing trực tiếp bóng đá hôm nay euro procedural violations.
The maximum fine does not exceed VND 100,000,000 for taxpayer individuals committing trực tiếp bóng đá hôm nay euro procedural violations.
A fine of 20% of the deficit trực tiếp bóng đá hôm nay euro amount or the liberated, reduced, refunded trực tiếp bóng đá hôm nay euro amount higher than prescribed for incorrect declarations leading to a deficit in the payable trực tiếp bóng đá hôm nay euro amount or an increase in the liberated, reduced, refunded trực tiếp bóng đá hôm nay euro amount.
A fine from 1 to 3 times the evaded trực tiếp bóng đá hôm nay euro amount for trực tiếp bóng đá hôm nay euro evasion.
A fine equivalent to the amount not deducted into the state budget account (except for the minimum balance on the payment account as prescribed by the commercial bank providing payment services for the taxpayer) for commercial banks not fulfilling their responsibility to transfer money from the taxpayer's account to the state budget account upon the trực tiếp bóng đá hôm nay euro authority's request, except in cases where the taxpayer's accounts at that commercial bank no longer have a balance or have transferred the entire account balance of the taxpayer to the state budget account but still insufficient to cover the amount the taxpayer must pay.
How many remedial measures are there for trực tiếp bóng đá hôm nay euro or invoice-related administrative penalties in Vietnam?
Based on Clause 3, Article 7 ofDecree 125/2020/ND-CP, there are 9 remedial measures for trực tiếp bóng đá hôm nay euro or invoice-related administrative penalties, including:
(1) Compelling the full payment of the deficit trực tiếp bóng đá hôm nay euro amount, the liberated, reduced, refunded trực tiếp bóng đá hôm nay euro amount higher than prescribed, the evaded trực tiếp bóng đá hôm nay euro amount, and late payment interest into the state budget.
(2) Compelling the adjustment of the loss, the deductible input VAT carried forward to the next period.
(3) Compelling the submission of revised taxpayer registration dossiers; re-declaration and supplementary submission of documents in the trực tiếp bóng đá hôm nay euro dossiers; submission of trực tiếp bóng đá hôm nay euro returns, appendices attached to the trực tiếp bóng đá hôm nay euro returns; provision of information.
(4) Compelling the issuance of invoices procedure.
(5) Compelling the issuance of invoices as prescribed.
(6) Compelling the cancellation, destruction of invoices, printed products.
(7) Compelling the issuance and submission of notices and reports on invoices.
(8) Compelling the transmission of electronic invoice data.
(9) Compelling the remittance of illegal proceeds obtained from committing administrative violations.
