Vietnam: Shall a fine or a warning be imposed upon a taxpayer failing to make taxpayer registration 9 days after expiration of trực tiếp bóng đá hôm nay euro time limit?
Vietnam: Shall afineor a warning be imposed upon a taxpayer failing tomaketaxpayer registration 9 daysafter expiration of trực tiếp bóng đá hôm nay euro time limit?
According to Article 10 ofDecree 125/2020/ND-CP, trực tiếp bóng đá hôm nay euro regulations are as follows:
Penalty for violating trực tiếp bóng đá hôm nay euro deadline for taxpayer registration; notifying a temporary business suspension; notifying resumption of business before trực tiếp bóng đá hôm nay euro notified time
1. A warning shall be issued for violations of taxpayer registration; notifying a temporary business suspension; or notifying resumption of business before trực tiếp bóng đá hôm nay euro notified time beyond trực tiếp bóng đá hôm nay euro deadline from 01 to 10 days with mitigating circumstances.
2. A fine from 1,000,000 VND to 2,000,000 VND shall be imposed for one of trực tiếp bóng đá hôm nay euro following acts:
a) Tax registration; notifying resumption of business before trực tiếp bóng đá hôm nay euro notified time beyond trực tiếp bóng đá hôm nay euro deadline from 01 to 30 days, except for trực tiếp bóng đá hôm nay euro cases specified in Clause 1 of this Article;
b) Notifying a temporary business suspension beyond trực tiếp bóng đá hôm nay euro prescribed deadline, except for trực tiếp bóng đá hôm nay euro cases specified in Clause 1 of this Article;
c) Failing to notify a temporary business suspension.
3. A fine from 3,000,000 VND to 6,000,000 VND shall be imposed for taxpayer registration; notifying resumption of business before trực tiếp bóng đá hôm nay euro notified time beyond trực tiếp bóng đá hôm nay euro deadline from 31 to 90 days.
4. A fine from 6,000,000 VND to 10,000,000 VND shall be imposed for one of trực tiếp bóng đá hôm nay euro following acts:
a) Tax registration; notifying resumption of business before trực tiếp bóng đá hôm nay euro notified time beyond trực tiếp bóng đá hôm nay euro deadline from 91 days onwards;
b) Failing to notify resumption of business before trực tiếp bóng đá hôm nay euro time previously announced but not incurring any tax payable;
Thus,referring to trực tiếp bóng đá hôm nay euro above regulations, exceeding trực tiếp bóng đá hôm nay euro taxpayer registration deadline by 9 days with mitigating circumstances results in a warning. In trực tiếp bóng đá hôm nay euro absence of mitigating circumstances, a penalty ranging from 1,000,000 VND to 2,000,000 VND shall be imposed.
*Note: According to Clause 4, Article 7 ofDecree 125/2020/ND-CP, trực tiếp bóng đá hôm nay euro above monetary penalties apply to organizations. For individuals, trực tiếp bóng đá hôm nay euro penalty is half that of organizations.
What is trực tiếp bóng đá hôm nay euro deadline for taxpayer registration in Vietnam?
Based on Article 33 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay euro first-time taxpayer registration deadline is as follows:
- Taxpayers registering taxes alongside business registration, cooperative registration, or business registration must adhere to trực tiếp bóng đá hôm nay euro legal deadlines for business registration or cooperative registration.
- Taxpayers directly registering with trực tiếp bóng đá hôm nay euro tax authority must do so within 10 working days from trực tiếp bóng đá hôm nay euro following events:
+ Issuance of a business registration certificate, establishment and operation license, investment registration certificate, or establishment decision;
+ Commencement of business activities for entities not required to register a business or business households or individuals subject to business registration but not yet possessing a business registration certificate;
+ Arising of tax withholding responsibilities and paying taxes on behalf of others; organizations making payments on behalf of individuals according to contracts or business cooperation documents;
+ Signing a contract for contractors or subcontractors who declare taxes directly with trực tiếp bóng đá hôm nay euro tax authority; signing a contract or oil and gas agreements;
+ Arising of individual income tax obligations;
+ Arising of foreign tax refund requests;
+ Arising of other obligations to trực tiếp bóng đá hôm nay euro state budget.
- Entities or individuals paying income are responsible for registering taxes on behalf of income earners within 10 working days from trực tiếp bóng đá hôm nay euro tax obligation arises if trực tiếp bóng đá hôm nay euro individual does not have a tax code; registering taxes on behalf of dependents of trực tiếp bóng đá hôm nay euro taxpayer within 10 working days from trực tiếp bóng đá hôm nay euro taxpayer registering for family circumstance deductions according to legal regulations if trực tiếp bóng đá hôm nay euro dependents do not have a tax code.
Thus,according to trực tiếp bóng đá hôm nay euro above regulations, trực tiếp bóng đá hôm nay euro taxpayer registration deadline is 10 working days.
Vietnam: Shall a fine or a warning be imposed upon a taxpayer failing to make taxpayer registration 9 days after expiration of trực tiếp bóng đá hôm nay euro time limit?(Image from trực tiếp bóng đá hôm nay euro Internet)
Vietnam: Does trực tiếp bóng đá hôm nay euro first-time taxpayer registration dossier require a establishmentlicense?
According to Article 31 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay euro first-time taxpayer registration dossier is as follows:
- For taxpayers registering alongside business registration, cooperative registration, or business registration, trực tiếp bóng đá hôm nay euro taxpayer registration dossier is trực tiếp bóng đá hôm nay euro same as trực tiếp bóng đá hôm nay euro business registration, cooperative registration, or business registration dossier as per trực tiếp bóng đá hôm nay euro law.
- For organizational taxpayers registering directly with trực tiếp bóng đá hôm nay euro tax authority, trực tiếp bóng đá hôm nay euro dossier includes:
+ Taxpayer registration declaration;
+ Copy of trực tiếp bóng đá hôm nay euro establishment and operation license, establishment decision, investment registration certificate, or other equivalent documents issued by competent authorities that are still in effect;
+ Other relevant documents.
- For household, household business, or individual taxpayers registering directly with trực tiếp bóng đá hôm nay euro tax authority, trực tiếp bóng đá hôm nay euro dossier includes:
+ Taxpayer registration declaration or tax declaration;
+ Copy of identification card, identity card, or passport;
+ Other relevant documents.
* Information exchange between state management agencies and trực tiếp bóng đá hôm nay euro tax authority to receive taxpayer registration dossiers and issue tax codes via electronic portal interconnection is conducted according to applicable laws.
Thus,if trực tiếp bóng đá hôm nay euro taxpayer is an organization registering directly with trực tiếp bóng đá hôm nay euro tax authority, trực tiếp bóng đá hôm nay euro dossier must include a copy of trực tiếp bóng đá hôm nay euro establishment and operation license.
