Vietnam: Shall late payment interest be charged if the supplementation of the trực tiếp bóng đá việt nam hôm nay declaration dossier are submitted?
Vietnam: Shall late payment interest be charged if the supplementation of the trực tiếp bóng đá việt nam hôm nay declaration dossier are submitted?
According to Clause 1, Article 59 of theLaw on trực tiếp bóng đá việt nam hôm nay Administration 2019, taxpayers who file supplementation of the trực tiếp bóng đá việt nam hôm nay declarations are required to pay late payment interest in the following cases:
Handling Late trực tiếp bóng đá việt nam hôm nay Payment
1. Cases requiring payment of late payment interest include:
a) Taxpayers who pay taxes late compared to the stipulated deadline, extended payment deadline, the period mentioned in the trực tiếp bóng đá việt nam hôm nay authority's notice, or the deadline in the trực tiếp bóng đá việt nam hôm nay authority's assessment decision or handling decision;
b)**Taxpayers filing supplementary trực tiếp bóng đá việt nam hôm nay declaration dossiers**that increase the payable trực tiếp bóng đá việt nam hôm nay amount, or if the trực tiếp bóng đá việt nam hôm nay authority or competent state agency discovers underreported trực tiếp bóng đá việt nam hôm nay, must pay late payment interest on the additional trực tiếp bóng đá việt nam hôm nay amount starting from the day after the final trực tiếp bóng đá việt nam hôm nay payment deadline of the erroneous trực tiếp bóng đá việt nam hôm nay period or the deadline of the initial customs declaration;
c)**Taxpayers filing supplementary trực tiếp bóng đá việt nam hôm nay declaration dossiers**leading to a reduced refunded trực tiếp bóng đá việt nam hôm nay amount, or if the trực tiếp bóng đá việt nam hôm nay authority or competent state agency discovers that the refunded trực tiếp bóng đá việt nam hôm nay amount is less than previously refunded, must pay late payment interest on the returned amount to be recovered starting from the receipt date of the refund from the state budget;
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Taxpayers filing supplementation of the trực tiếp bóng đá việt nam hôm nay declarations must pay late payment interest when subject to the aforementioned regulations.
Additionally, if taxpayers file supplementary returns that decrease the payable trực tiếp bóng đá việt nam hôm nay amount or if the trực tiếp bóng đá việt nam hôm nay authority or competent state agency verifies a reduction in the payable trực tiếp bóng đá việt nam hôm nay, they are entitled to adjust the calculated late payment interest proportional to the reduced difference.
The rate of late payment interest as stipulated in Clause 2, Article 59 of theLaw on trực tiếp bóng đá việt nam hôm nay Administration 2019is 0.03% per day on the late trực tiếp bóng đá việt nam hôm nay amount.
The duration for calculating late payment interest is continuous from the day following the occurrence of late payment until the day immediately preceding the settlement of the trực tiếp bóng đá việt nam hôm nay debt, recovery of refunded trực tiếp bóng đá việt nam hôm nay, additional trực tiếp bóng đá việt nam hôm nay, assessed trực tiếp bóng đá việt nam hôm nay, or delayed transferred trực tiếp bóng đá việt nam hôm nay into the state budget.
Shall late payment interest be charged if the supplementation of the trực tiếp bóng đá việt nam hôm nay declaration dossier are submitted in Vietnam? (Image from Internet)
What is the deadline for trực tiếp bóng đá việt nam hôm nay dossier supplementationin Vietnam?
Pursuant to Article 47 of theLaw on trực tiếp bóng đá việt nam hôm nay Administration 2019, the following is stipulated:
Amending trực tiếp bóng đá việt nam hôm nay declaration dossiers
1. Taxpayers discovering errors in submitted trực tiếp bóng đá việt nam hôm nay declaration dossiers to trực tiếp bóng đá việt nam hôm nay authorities are allowed to amend them within 10 years from the due date of filing the returns of the trực tiếp bóng đá việt nam hôm nay period in which errors were detected, but before the trực tiếp bóng đá việt nam hôm nay authority or competent agency announces inspection or audit decisions.
2. After the trực tiếp bóng đá việt nam hôm nay authority or competent agency announces a trực tiếp bóng đá việt nam hôm nay inspection or audit decision at the taxpayer's premises, the taxpayer is still permitted to amend trực tiếp bóng đá việt nam hôm nay declaration dossiers; the trực tiếp bóng đá việt nam hôm nay authority will impose administrative penalties on trực tiếp bóng đá việt nam hôm nay management violations as prescribed in Articles 142 and 143 of this Law.
3. Once the trực tiếp bóng đá việt nam hôm nay authority or competent agency issues conclusions or handling decisions on trực tiếp bóng đá việt nam hôm nay post-inspection or audit at the taxpayer's premises, the amendment of trực tiếp bóng đá việt nam hôm nay declaration dossiers is stipulated as follows:
a) Taxpayers are allowed to amend trực tiếp bóng đá việt nam hôm nay declaration dossiers in cases where it increases the payable trực tiếp bóng đá việt nam hôm nay amount, reduces deductible trực tiếp bóng đá việt nam hôm nay, or decreases trực tiếp bóng đá việt nam hôm nay exemptions, reductions, and refunds, and are subject to administrative penalties on trực tiếp bóng đá việt nam hôm nay management violations as outlined in Articles 142 and 143 of this Law;
b) In cases where taxpayers find errors in trực tiếp bóng đá việt nam hôm nay declaration dossiers resulting in a reduced payable trực tiếp bóng đá việt nam hôm nay amount or increased deductible trực tiếp bóng đá việt nam hôm nay, exemptions, reductions, and refunds, the required action follows the regulations on trực tiếp bóng đá việt nam hôm nay complaint resolution.
4. The files for amending trực tiếp bóng đá việt nam hôm nay declaration dossiers include:
a) An amended trực tiếp bóng đá việt nam hôm nay declaration;
b) An explanatory statement for the amendments and related documents.
5. For export and import goods, the amendment of trực tiếp bóng đá việt nam hôm nay declaration dossiers is done according to customs laws.
Within the 10-year period from the final due date of filing the trực tiếp bóng đá việt nam hôm nay declaration dossier for the erroneous trực tiếp bóng đá việt nam hôm nay period, taxpayers are allowed to amend trực tiếp bóng đá việt nam hôm nay declaration dossiers, provided the amendments occur before the trực tiếp bóng đá việt nam hôm nay authority or competent agency announces inspection or audit decisions.
How many days can a trực tiếp bóng đá việt nam hôm nay declaration dossierbe submitted late without incurring penalties in Vietnam?
Under Article 13 ofDecree 125/2020/ND-CP,the penalties for late submission of trực tiếp bóng đá việt nam hôm nay declaration dossiers are as follows:
Penalty for late submission of trực tiếp bóng đá việt nam hôm nay declaration dossiers
1. A warning is issued against the act of submitting trực tiếp bóng đá việt nam hôm nay declaration dossiers late from 01 to 05 days, given extenuating circumstances are present.
2. A monetary penalty ranging from 2,000,000 VND to 5,000,000 VND is applied for late submission of trực tiếp bóng đá việt nam hôm nay declaration dossiers from 01 to 30 days, except for cases stated in Clause 1 of this Article.
3. A monetary penalty ranging from 5,000,000 VND to 8,000,000 VND is applied for late submission of trực tiếp bóng đá việt nam hôm nay declaration dossiers from 31 to 60 days.
4. A monetary penalty ranging from 8,000,000 VND to 15,000,000 VND is applied for:
a) Submitting trực tiếp bóng đá việt nam hôm nay declaration dossiers late from 61 to 90 days;
b) Submitting trực tiếp bóng đá việt nam hôm nay declaration dossiers more than 91 days late without incurring payable trực tiếp bóng đá việt nam hôm nay;
c) Not submitting trực tiếp bóng đá việt nam hôm nay declaration dossiers without incurring payable trực tiếp bóng đá việt nam hôm nay;
d) Not submitting appendices stipulated by trực tiếp bóng đá việt nam hôm nay management for enterprises with related transactions attached to the corporate income trực tiếp bóng đá việt nam hôm nay finalization return.
5. A monetary penalty ranging from 15,000,000 VND to 25,000,000 VND is applied for submitting trực tiếp bóng đá việt nam hôm nay declaration dossiers more than 90 days late from the due date with payable trực tiếp bóng đá việt nam hôm nay, provided that the taxpayer has fully paid the trực tiếp bóng đá việt nam hôm nay amount, late payment interest to the state budget before the trực tiếp bóng đá việt nam hôm nay authority announces an inspection or audit decision or before the trực tiếp bóng đá việt nam hôm nay authority drafts a report on late submission of trực tiếp bóng đá việt nam hôm nay declaration dossiers as per Clause 11, Article 143 of the Law on trực tiếp bóng đá việt nam hôm nay Administration.
If the penalty calculated under this clause exceeds the incurred trực tiếp bóng đá việt nam hôm nay amount on the trực tiếp bóng đá việt nam hôm nay declaration dossier, the maximum penalty shall be equal to the incurred trực tiếp bóng đá việt nam hôm nay amount, but not less than the average penalty bracket as stated in Clause 4 of this Article.
6. Measures to remedy consequences:
a) Compel the full payment of late payment interest to the state budget for the violations specified in Clauses 1, 2, 3, 4, and 5 of this Article when the late submission of trực tiếp bóng đá việt nam hôm nay declaration dossiers leads to late trực tiếp bóng đá việt nam hôm nay payment;
b) Compel the submission of trực tiếp bóng đá việt nam hôm nay declaration dossiers and appendices attached to trực tiếp bóng đá việt nam hôm nay declaration dossiers for actions stated in points c, d of Clause 4 of this Article.
In cases where trực tiếp bóng đá việt nam hôm nay declaration dossiers are filed 01 to 05 days late under extenuating circumstances, there will be no monetary penalty, but only a warning will be issued for such actions.
