Vietnam: What is vtv2 trực tiếp bóng đá hôm nay fine for late submission of PIT declarations?

What is vtv2 trực tiếp bóng đá hôm nay fine for late submission of PIT declarations in Vietnam?

Under vtv2 trực tiếp bóng đá hôm nay provisions of Article 13 ofDecree No. 125/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay fines for late submission of tax declarations corresponding to vtv2 trực tiếp bóng đá hôm nay delayed submission period and vtv2 trực tiếp bóng đá hôm nay arising tax amount are as follows:

- Warning for submitting tax declaration dossiers late from 1 day to 5 days under mitigating circumstances. (In this case, there will be no financial penalty.)

- A fine ranging from VND 2,000,000 to VND 5,000,000 for submitting tax declaration dossiers late from 1 day to 30 days, except as stipulated in Clause 1, Article 13 ofDecree No. 125/2020/ND-CP.

- A fine ranging from VND 5,000,000 to VND 8,000,000 for submitting tax declaration dossiers late from 31 days to 60 days.

- A fine ranging from VND 8,000,000 to VND 15,000,000 for any of vtv2 trực tiếp bóng đá hôm nay following acts:

+ Submitting tax declaration dossiers late from 61 days to 90 days;

+ Submitting tax declaration dossiers late for 91 days or more without arising tax payable;

+ Not submitting tax declaration dossiers but without arising tax payable;

+ Not submitting appendices according to tax management regulations for enterprises with associated transactions attached to vtv2 trực tiếp bóng đá hôm nay corporate income tax finalization dossier.

- A fine ranging from VND 15,000,000 to VND 25,000,000 for submitting tax declaration dossiers late more than 90 days from vtv2 trực tiếp bóng đá hôm nay deadline for submitting tax documents, with arising tax payable, and vtv2 trực tiếp bóng đá hôm nay taxpayer has paid vtv2 trực tiếp bóng đá hôm nay full amount of tax, late payment interest to vtv2 trực tiếp bóng đá hôm nay state budget before vtv2 trực tiếp bóng đá hôm nay tax authority announces vtv2 trực tiếp bóng đá hôm nay tax inspection and audit decision or before vtv2 trực tiếp bóng đá hôm nay tax authority makes a record of vtv2 trực tiếp bóng đá hôm nay late submission of tax declaration dossiers as per vtv2 trực tiếp bóng đá hôm nay stipulations of Clause 11, Article 143 of vtv2 trực tiếp bóng đá hôm nayTax Administration Law 2019.

Additionally, individuals and organizations committing violations must take remedial measures as follows:

- Pay vtv2 trực tiếp bóng đá hôm nay full amount of late payment tax to vtv2 trực tiếp bóng đá hôm nay state budget for violations stipulated in Clauses 1, 2, 3, 4, and 5, Article 13 ofDecree 125/2020/ND-CP, in case late submission of tax declaration dossiers leads to late payment of tax;

- Submit tax declaration dossiers and appendices attached to tax declaration dossiers for acts stipulated in points c, d, Clause 4, Article 13 ofDecree No. 125/2020/ND-CP.

Note:vtv2 trực tiếp bóng đá hôm nay above fines apply to organizations. Penalties for individuals are half of vtv2 trực tiếp bóng đá hôm nay penalties for organizations.

What is vtv2 trực tiếp bóng đá hôm nay fine for late submission of PIT declarations in Vietnam? (Image from Internet)

Is It Possible to Extend vtv2 trực tiếp bóng đá hôm nay Deadline for Submitting PIT Declarations?

vtv2 trực tiếp bóng đá hôm nay provisions of Article 46 of vtv2 trực tiếp bóng đá hôm nayTax Administration Law 2019stipulating vtv2 trực tiếp bóng đá hôm nay extension of vtv2 trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiersare as follows:

Deadline extension

1. In case a taxpayer is unable to submit vtv2 trực tiếp bóng đá hôm nay tax declaration dossier by vtv2 trực tiếp bóng đá hôm nay deadline due to a natural disaster, epidemic, fire or accident, vtv2 trực tiếp bóng đá hôm nay head of vtv2 trực tiếp bóng đá hôm nay supervisory tax authority will consider extending vtv2 trực tiếp bóng đá hôm nay deadline for submission.

2. vtv2 trực tiếp bóng đá hôm nay deadline shall be extended for up to 30 more days for monthly, quarterly, annual declarations and declaration upon tax incurrence; 60 more days for terminal tax declaration.

3. vtv2 trực tiếp bóng đá hôm nay taxpayer shall send a written request for deadline extension to vtv2 trực tiếp bóng đá hôm nay tax authority before vtv2 trực tiếp bóng đá hôm nay deadline, provide explanation and confirmation by vtv2 trực tiếp bóng đá hôm nay People’s Committee or police authority of vtv2 trực tiếp bóng đá hôm nay commune in which vtv2 trực tiếp bóng đá hôm nay event mentioned in Clause 1 of this Article occurred.

4. Within 03 working days from vtv2 trực tiếp bóng đá hôm nay day on which vtv2 trực tiếp bóng đá hôm nay taxpayer’s request is received, vtv2 trực tiếp bóng đá hôm nay tax authority shall inform vtv2 trực tiếp bóng đá hôm nay taxpayer in writing of whether such request is granted.

Thus, taxpayers are granted an extension of vtv2 trực tiếp bóng đá hôm nay deadline for submitting tax declarations in circumstances where they are unable to submit on time due to natural disasters, calamities, epidemics, fires, or unexpected accidents by vtv2 trực tiếp bóng đá hôm nay direct managing tax authority head.

Note:vtv2 trực tiếp bóng đá hôm nay extension period shall not exceed 30 days for monthly, quarterly, and annual tax declarations, or each occurrence of taxable obligations; 60 days for submitting tax finalization documents from vtv2 trực tiếp bóng đá hôm nay deadline of submission.

What is vtv2 trực tiếp bóng đá hôm nay deadline for submitting monthly PIT declaration dossiers in Vietnam?

Point a, Clause 1, Article 44 of vtv2 trực tiếp bóng đá hôm nayTax Administration Law 2019stipulates vtv2 trực tiếp bóng đá hôm nay deadline for submitting tax declaration dossiers as follows:

Deadlines for submission of tax declaration dossiers

1. Deadlines for submission of tax declaration dossiers of taxes declared monthly and quarterly:

a) For taxes declared monthly: vtv2 trực tiếp bóng đá hôm nay 20thof vtv2 trực tiếp bóng đá hôm nay month succeeding vtv2 trực tiếp bóng đá hôm nay month in which tax is incurred;

b) For taxes declared quarterly: vtv2 trực tiếp bóng đá hôm nay last day of vtv2 trực tiếp bóng đá hôm nay first month of vtv2 trực tiếp bóng đá hôm nay succeeding quarter.

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Thus, vtv2 trực tiếp bóng đá hôm nay deadline for taxpayers to submit monthly PIT declaration dossiers is no later than vtv2 trực tiếp bóng đá hôm nay 20th day of vtv2 trực tiếp bóng đá hôm nay month following vtv2 trực tiếp bóng đá hôm nay month in which taxable obligations arise.