What are cases where none of administrative penalties for trực tiếp bóng đá k+-related violations are imposed upon false declaration in Vietnam?
What are cases where none of administrative penalties for trực tiếp bóng đá k+-related violations are imposed upon false declaration in Vietnam?
According to Clause 3, Article 9 ofDecree 125/2020/ND-CP, specific regulations apply to cases exempt from trực tiếp bóng đá k+ or invoice-related administrative penalties as follows:
Cases Exempt from trực tiếp bóng đá k+ or invoice-related administrative penalties
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3. There is no administrative trực tiếp bóng đá k+ penalty for cases of misreporting, provided the taxpayer has supplemented the trực tiếp bóng đá k+ declaration dossier and voluntarily paid the full trực tiếp bóng đá k+ amount due before the trực tiếp bóng đá k+ authority announces the decision to conduct a trực tiếp bóng đá k+ inspection or audit at the taxpayer's premises, or before the trực tiếp bóng đá k+ authority detects the misreporting without inspection or audit at the taxpayer’s premises, or before another competent authority detects it.
- There is no penalty for violations of trực tiếp bóng đá k+ procedures for individuals directly finalizing personal income trực tiếp bóng đá k+ who submit trực tiếp bóng đá k+ settlement dossiers late when there is a trực tiếp bóng đá k+ refund due; household businesses, individual businesses that have their trực tiếp bóng đá k+ determined according to Article 51 of the Law on trực tiếp bóng đá k+ Administration.
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Thus, based on the above regulation, individual businesses that misreport trực tiếp bóng đá k+ bases are not penalized in the following cases:
- The individual business has supplemented the trực tiếp bóng đá k+ declaration dossier and voluntarily paid the full trực tiếp bóng đá k+ amount due before the following times:
+ The trực tiếp bóng đá k+ authority announces the decision for a trực tiếp bóng đá k+ inspection
+ trực tiếp bóng đá k+ audit at the taxpayer's premises, or before the trực tiếp bóng đá k+ authority detects the misreporting without inspection
+ trực tiếp bóng đá k+ inspection at the taxpayer’s premises, or before another competent authority detects it.
What are cases where none of administrative penalties for trực tiếp bóng đá k+-related violations are imposed upon false declaration in Vietnam?(Image from Internet)
What are sanctioning principles of trực tiếp bóng đá k+ or invoice-related administrative violations for individual businesses in Vietnam?
According to Article 5 ofDecree 125/2020/ND-CP, specific principles for penalizing administrative violations concerning taxes and invoices are as follows:
[1]Administrative penalties for trực tiếp bóng đá k+, invoice violations are enforced according to the law on trực tiếp bóng đá k+ administration and the law on handling administrative offenses.
[2]Organizations, individuals are only penalized for trực tiếp bóng đá k+, invoice administrative violations when there is an act of violation related to taxes, invoices as specified in this Decree.
[3]Organizations, individuals committing multiple administrative offenses are penalized for each act, except in the following cases:
- At the same time, the taxpayer misreports one or more indicators on trực tiếp bóng đá k+ dossiers of the same trực tiếp bóng đá k+ type; the misreporting procedure is penalized only for one act of misreporting the highest financial penalty threshold as per this Decree and applies aggravating circumstances for repeated offenses;
- At the same time, the taxpayer is late in submitting multiple trực tiếp bóng đá k+ declaration dossiers for various trực tiếp bóng đá k+ periods but of the same trực tiếp bóng đá k+ type, penalized for one act of late submission with the highest financial penalty among those performed as per this Decree, applying aggravating circumstances for repeated offenses.
- If among the late-submission trực tiếp bóng đá k+ dossiers there is a case of trực tiếp bóng đá k+ evasion, it will be separated for penalizing trực tiếp bóng đá k+ evasion acts;
- At the same time, if the taxpayer is late in submitting multiple announcements or reports of the same nature concerning invoices, penalize one act of late submission of an announcement or report with the highest financial penalty, applying aggravating circumstances for repeated offenses;
- Acts of using illegal invoices or illegally using invoices penalized under Article 16 ofDecree 125/2020/ND-CP, Article 17 of the DecreeDecree 125/2020/ND-CPare not penalized under Article 28 of this Decree.
[4] If a single administrative procedure includes multiple dossier components that involve more than one act of administrative violation as per this Decree, the organization or individual committing the violations shall be penalized for each act of violation.
[5] For the same administrative violation concerning taxes, invoices, the financial penalty for organizations is double that for individuals, except for penalties stipulated in Article 16 ofDecree 125/2020/ND-CP, Article 17, and Article 18 ofDecree 125/2020/ND-CP.
What are forms of penalty fortax or invoice-related administrative violations for individual businesses in Vietnam?
According to Clauses 1, 2, 3 of Article 7Decree 125/2020/ND-CP, specific regulations are as follows:
Forms of Penalty, Remedial Measures, and Principles for Applying Monetary Penalties for trực tiếp bóng đá k+, Invoice Administrative Violations
- Main form of penalty
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- Additional form of penalty: suspending the operation of invoice printing for a definite time.
- Remedial measures
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Thus, the administrative penalties for trực tiếp bóng đá k+, invoice violations include three forms as follows:
- Main form of penalty
- Additional form of penalty
- Remedial measures
