What are cases where personal income xoilac tv trực tiếp bóng đá hôm nay returns are not required in Vietnam?
What are cases where personal income xoilac tv trực tiếp bóng đá hôm nay returns are not required in Vietnam?
Pursuant to Clause 3, Article 7 ofDecree 126/2020/ND-CP(as supplemented by Clause 2, Article 1 ofDecree 91/2022/ND-CP), the cases in which personal income xoilac tv trực tiếp bóng đá hôm nay returns are not required include:
Case 1:
Individuals with income exempt from xoilac tv trực tiếp bóng đá hôm nay as prescribed by the law on personal income xoilac tv trực tiếp bóng đá hôm nay and as stipulated at point b, clause 2, Article 79 of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019, excluding individuals who receive inheritance or gifts that are real estate, or transfer real estate.
Case 2:
Taxpayers temporarily suspending their activities or business operations as stipulated in Article 4 ofDecree 126/2020/ND-CP.
Case 3:
Taxpayers submitting documents for termination of xoilac tv trực tiếp bóng đá hôm nay code validity, except in cases of terminating operations, terminating contracts, or reorganizing enterprises as stipulated in clause 4, Article 44 of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019.
Case 4:
Organizations or individuals paying income, who are taxpayers filing personal income xoilac tv trực tiếp bóng đá hôm nay on a monthly or quarterly basis, and no personal income xoilac tv trực tiếp bóng đá hôm nay withholding occurs for the recipient of income during that month or quarter.
Note:Personal income xoilac tv trực tiếp bóng đá hôm nay returns are not required if no income is paid/not accruing personal income xoilac tv trực tiếp bóng đá hôm nay withholding in that month/quarter.
However, it is advisable to submit a blank declaration to avoid having to explain the non-submission of personal income xoilac tv trực tiếp bóng đá hôm nay returns.
What are cases where personal income xoilac tv trực tiếp bóng đá hôm nay returns are not required in Vietnam? (Image from the Internet)
What are the deadlines for submitting xoilac tv trực tiếp bóng đá hôm nay declaration dossiers in Vietnam?
Pursuant to Clause 1, Article 44 of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019, the regulations are as follows:
Deadline for submitting xoilac tv trực tiếp bóng đá hôm nay declaration dossiers
1. The deadline for submitting xoilac tv trực tiếp bóng đá hôm nay declaration dossiers for taxes declared on a monthly or quarterly basis is prescribed as follows:
a) No later than the 20th day of the month following the month in which the xoilac tv trực tiếp bóng đá hôm nay obligation arises for cases of monthly declaration and payment;
b) No later than the last day of the first month of the quarter following the quarter in which the xoilac tv trực tiếp bóng đá hôm nay obligation arises for cases of quarterly declaration and payment.
The deadline for submitting xoilac tv trực tiếp bóng đá hôm nay declaration dossiers for taxes declared on a monthly or quarterly basis is prescribed as follows:
- No later than the 20th day of the month following the month in which the xoilac tv trực tiếp bóng đá hôm nay obligation arises for cases of monthly declaration and payment;
- No later than the last day of the first month of the quarter following the quarter in which the xoilac tv trực tiếp bóng đá hôm nay obligation arises for cases of quarterly declaration and payment.
What are the penalties for failing to submitpersonal income xoilac tv trực tiếp bóng đá hôm nay returns in Vietnam?
Pursuant to the provisions of Article 13 ofDecree 125/2020/ND-CP, acts of late submission or non-submission of personal income xoilac tv trực tiếp bóng đá hôm nay returns shall be subject to a warning or a fine ranging from VND 2 million to VND 25 million, depending on the severity of the violation. Specifically:
| No. | Violation | Fine Amount | Remedial Measures |
|---|---|---|---|
| 1 | Late submission of 01 - 05 days with mitigating circumstances | Warning | Must pay the full amount of delayed xoilac tv trực tiếp bóng đá hôm nay payment into the state budget if the late submission of xoilac tv trực tiếp bóng đá hôm nay returns results in late xoilac tv trực tiếp bóng đá hôm nay payment |
| 2 | Late submission of 01 - 30 days, excluding case (1) | VND 2 - 5 million | Must pay the full amount of delayed xoilac tv trực tiếp bóng đá hôm nay payment into the state budget if the late submission of xoilac tv trực tiếp bóng đá hôm nay returns results in late xoilac tv trực tiếp bóng đá hôm nay payment |
| 3 | Late submission of 31 - 60 days | VND 5 - 8 million | Must pay the full amount of delayed xoilac tv trực tiếp bóng đá hôm nay payment into the state budget if the late submission of xoilac tv trực tiếp bóng đá hôm nay returns results in late xoilac tv trực tiếp bóng đá hôm nay payment |
| 4 | Late submission of 61 - 90 days | VND 8 - 15 million | Must pay the full amount of delayed xoilac tv trực tiếp bóng đá hôm nay payment into the state budget if the late submission of xoilac tv trực tiếp bóng đá hôm nay returns results in late xoilac tv trực tiếp bóng đá hôm nay payment |
| 5 | Late submission of 91 days or more but no xoilac tv trực tiếp bóng đá hôm nay arises | VND 8 - 15 million | Must pay the full amount of delayed xoilac tv trực tiếp bóng đá hôm nay payment into the state budget if the late submission of xoilac tv trực tiếp bóng đá hôm nay returns results in late xoilac tv trực tiếp bóng đá hôm nay payment |
| 6 | Non-submission of xoilac tv trực tiếp bóng đá hôm nay returns but no xoilac tv trực tiếp bóng đá hôm nay arises | VND 8 - 15 million | - Must pay the full amount of delayed xoilac tv trực tiếp bóng đá hôm nay payment into the state budget if the late submission of xoilac tv trực tiếp bóng đá hôm nay returns results in late xoilac tv trực tiếp bóng đá hôm nay payment - Must submit the xoilac tv trực tiếp bóng đá hôm nay declaration dossier for the case of non-submission of xoilac tv trực tiếp bóng đá hôm nay returns |
| 7 | - Late submission of more than 90 days - xoilac tv trực tiếp bóng đá hôm nay arises and the taxpayer has fully paid the xoilac tv trực tiếp bóng đá hôm nay amount and late payment amount into the state budget before the xoilac tv trực tiếp bóng đá hôm nay authority announces the decision to inspect the xoilac tv trực tiếp bóng đá hôm nay or prepares a record on the act of late submission of xoilac tv trực tiếp bóng đá hôm nay returns |
- VND 15 - 25 million - If the fine amount is greater than the xoilac tv trực tiếp bóng đá hôm nay amount on the xoilac tv trực tiếp bóng đá hôm nay return, the maximum fine will be equal to the xoilac tv trực tiếp bóng đá hôm nay amount on the xoilac tv trực tiếp bóng đá hôm nay return but not less than VND 11.5 million |
Must pay the full amount of delayed xoilac tv trực tiếp bóng đá hôm nay payment into the state budget if the late submission of xoilac tv trực tiếp bóng đá hôm nay returns results in late xoilac tv trực tiếp bóng đá hôm nay payment |
