What are cases of explanations about vtv2 trực tiếp bóng đá hôm nay or invoice-related administrative violations in Vietnam?
What are cases ofexplanations about vtv2 trực tiếp bóng đá hôm nay or invoice-related administrative violations in Vietnam?
Based on Article 37 ofDecree 125/2020/ND-CP, the following stipulations apply:
Explanations about vtv2 trực tiếp bóng đá hôm nay or invoice-related administrative violations
1. Cases requiring explanations about vtv2 trực tiếp bóng đá hôm nay or invoice-related administrative violations
a) vtv2 trực tiếp bóng đá hôm nay or invoice-related administrative violations discovered through vtv2 trực tiếp bóng đá hôm nay inspection, vtv2 trực tiếp bóng đá hôm nay audit, or cases with electronic administrative violation records;
b) Administrative violations stipulated in Articles 16, 17, 18; clause 3 of Article 20; clause 7 of Article 21; Article 22, and Article 28 of this Decree.
2. The explanations about vtv2 trực tiếp bóng đá hôm nay or invoice-related administrative violations is conducted following legal regulations on handling administrative violations.
Thus, the following cases require explanations about vtv2 trực tiếp bóng đá hôm nay or invoice-related administrative violations:
- vtv2 trực tiếp bóng đá hôm nay or invoice-related administrative violations discovered through vtv2 trực tiếp bóng đá hôm nay inspection, vtv2 trực tiếp bóng đá hôm nay audit, or cases with electronic administrative violation records;
- The following administrative violations:
+ Incorrect vtv2 trực tiếp bóng đá hôm nay declarations leading to a deficit in the payable vtv2 trực tiếp bóng đá hôm nay amount or an increase in the vtv2 trực tiếp bóng đá hôm nay amount exempted, reduced, or refunded as stipulated in Article 16 ofDecree 125/2020/ND-CP.
+ vtv2 trực tiếp bóng đá hôm nay evasion acts as stipulated in Article 17 ofDecree 125/2020/ND-CP.
+ Administrative violations concerning vtv2 trực tiếp bóng đá hôm nay related to commercial banks or entities guaranteeing vtv2 trực tiếp bóng đá hôm nay payment as stipulated in Article 18 ofDecree 125/2020/ND-CP
+ Violation of regulations on self-printed invoices as stipulated in clause 3, Article 20 ofDecree 125/2020/ND-CP
+ Violation of regulations on printing of self-printed invoices as stipulated in clause 7, Article 21 ofDecree 125/2020/ND-CP
+ Acts of giving, selling invoices as stipulated in Article 22 ofDecree 125/2020/ND-CP
+ Use of illegal invoices, unauthorized use of invoices as stipulated in Article 28 ofDecree 125/2020/ND-CP
What are cases of explanations about vtv2 trực tiếp bóng đá hôm nay or invoice-related administrative violations in Vietnam?(Image from the Internet)
What is the Time limit for execution of vtv2 trực tiếp bóng đá hôm nay or invoice-related administrative penalty charge decisions?
According to Article 40 ofDecree 125/2020/ND-CP, the regulations are as follows:
Time limit for execution of vtv2 trực tiếp bóng đá hôm nay or invoice-related administrative penalty charge decisions
1. The time limit for execution of vtv2 trực tiếp bóng đá hôm nay or invoice-related administrative penalty charge decisions is 1 year, commencing from the date the sanction decision is issued. If this time limit lapses without the vtv2 trực tiếp bóng đá hôm nay authority delivering or sending the administrative violation decision to the violating organization or individual as stipulated in Article 39 of this Decree, the sanction decision shall not be executed.
In cases where the sanction decision imposes remedial measures, the remedial measures still apply.
...
Thus, the time limit for execution of vtv2 trực tiếp bóng đá hôm nay or invoice-related administrative penalty charge decisions is 1 year from the date the sanction decision is issued.
If this time limit lapses without the vtv2 trực tiếp bóng đá hôm nay authority delivering or sending the administrative sanction decision to the violating organization or individual, the sanction decision shall not be executed.
What are cases of exceptions to vtv2 trực tiếp bóng đá hôm nay or invoice-related administrative penalty charge decisions in Vietnam?
According to Article 38 ofDecree 125/2020/ND-CP, the following cases of exceptions to vtv2 trực tiếp bóng đá hôm nay or invoice-related administrative penalty charge decisions:
- Administrative sanction decisions for vtv2 trực tiếp bóng đá hôm nay violations are not issued in the following cases:
+ Cases stipulated in Article 9 ofDecree 125/2020/ND-CP, involving non-imposition of administrative sanctions for vtv2 trực tiếp bóng đá hôm nay violations:
++ Non-imposition of administrative sanctions for vtv2 trực tiếp bóng đá hôm nay violations in cases where administrative sanctions are not imposed according to legal regulations on handling administrative violations.
Taxpayers who delay vtv2 trực tiếp bóng đá hôm nay procedures electronically due to technical system failures announced on the vtv2 trực tiếp bóng đá hôm nay authority's electronic portal fall into cases of violations due to force majeure events as stipulated in clause 4, Article 11 of theLaw on Administrative Violations 2012.
++ Non-imposition of administrative sanctions for vtv2 trực tiếp bóng đá hôm nay violations, non-calculation of late payment fees for taxpayers violating vtv2 trực tiếp bóng đá hôm nay-related regulations due to following guidance documents or decisions from the vtv2 trực tiếp bóng đá hôm nay authority or other state authorities concerning the determination of taxpayers' vtv2 trực tiếp bóng đá hôm nay obligations (including guiding documents, decisions issued before December 5, 2020), except in cases where vtv2 trực tiếp bóng đá hôm nay audits or inspections at taxpayers' premises did not identify errors in vtv2 trực tiếp bóng đá hôm nay declarations or determinations but later resulted in discovery of administrative vtv2 trực tiếp bóng đá hôm nay violations by the taxpayer.
++ Non-imposition of administrative sanctions for incorrect vtv2 trực tiếp bóng đá hôm nay declarations if the taxpayer has submitted an adjusted vtv2 trực tiếp bóng đá hôm nay declaration and voluntarily paid the full amount of vtv2 trực tiếp bóng đá hôm nay owed before the vtv2 trực tiếp bóng đá hôm nay authority announces a vtv2 trực tiếp bóng đá hôm nay audit or inspection decision at the taxpayer's premises, or before the vtv2 trực tiếp bóng đá hôm nay authority discovers violations not through audits or inspections at the taxpayer's premises, or before detection by other competent authorities.
++ Non-imposition of administrative sanctions for procedural vtv2 trực tiếp bóng đá hôm nay violations against individuals directly settling personal income vtv2 trực tiếp bóng đá hôm nay refunds late in submitting personal income vtv2 trực tiếp bóng đá hôm nay returns, where a vtv2 trực tiếp bóng đá hôm nay refund is generated; business households, individual businesses subject to vtv2 trực tiếp bóng đá hôm nay assessment as per Article 51 of theLaw on vtv2 trực tiếp bóng đá hôm nay Administration 2019.
++ Non-imposition of sanctions for late submission of vtv2 trực tiếp bóng đá hôm nay declaration forms during the period in which the taxpayer is granted an extension for submitting said vtv2 trực tiếp bóng đá hôm nay declaration forms.
+ The subject of the vtv2 trực tiếp bóng đá hôm nay administrative violation cannot be identified;
+ The time limit for administrative vtv2 trực tiếp bóng đá hôm nay violation sanctions, as stipulated in Article 8 ofDecree 125/2020/ND-CP, has expired or the deadline for issuing sanctions has passed according to the law on administrative violations;
+ Individuals liable for administrative vtv2 trực tiếp bóng đá hôm nay violations have deceased or are missing; organizations have been dissolved or gone bankrupt during the period for considering sanctions, except where stipulated at point c, clause 4, Article 41 ofDecree 125/2020/ND-CP.
The basis for determining deceased, missing individuals; dissolved or bankrupt organizations is according to clause 2, Article 41 ofDecree 125/2020/ND-CP;
+ Transfer of case files with indications of criminal activity for prosecution.
- In cases of non-issuance of administrative sanction decisions as stipulated in points a, b, c, d, clause 1, Article 38 ofDecree 125/2020/ND-CP, the competent authority shall not issue a sanction decision but must apply remedial measures as prescribed (if any).
The decision to apply remedial measures must specify the reasons for not issuing a decision on administrative sanctions; the remedial measures applied, responsibilities, and time limits for implementation.
