What are contents to be amended to vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration in Vietnam?
Draft Law amending and supplementing certain articles of vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration proposed in Vietnam?
According to vtv5 trực tiếp bóng đá hôm nay latest information, vtv5 trực tiếp bóng đá hôm nay Ministry of Finance is proposing vtv5 trực tiếp bóng đá hôm nay development of a project to amend and supplement certain articles of vtv5 trực tiếp bóng đá hôm nay Law on Securities, vtv5 trực tiếp bóng đá hôm nay Law on Accounting, vtv5 trực tiếp bóng đá hôm nay Law on Independent Auditing, vtv5 trực tiếp bóng đá hôm nay Law on State Budget, vtv5 trực tiếp bóng đá hôm nay Law on Management and Use of Public Property, vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration, and vtv5 trực tiếp bóng đá hôm nay Law on National Reserves.
Download vtv5 trực tiếp bóng đá hôm nay Draft Law amending and supplementing certain articles of vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration:Here
What are contents to be amended to vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration in Vietnam?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)
What are contentsto be amended to vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration in Vietnam?
According to Article 6 of vtv5 trực tiếp bóng đá hôm nay Draft Law amending and supplementing certain articles of vtv5 trực tiếp bóng đá hôm nay Law on Securities, vtv5 trực tiếp bóng đá hôm nay Law on Accounting, vtv5 trực tiếp bóng đá hôm nay Law on Independent Auditing, vtv5 trực tiếp bóng đá hôm nay Law on State Budget, vtv5 trực tiếp bóng đá hôm nay Law on Management and Use of Public Property, vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration, and vtv5 trực tiếp bóng đá hôm nay Law on National Reserves, it is expected to amend vtv5 trực tiếp bóng đá hôm nayLuật Quản trực tiếp bóng đá việtas follows:
(1) Amend and supplement Clause 2 of Article 5Law on Tax Administration 2019on vtv5 trực tiếp bóng đá hôm nay principles of tax administration
Supplement regulations on vtv5 trực tiếp bóng đá hôm nay responsibility of tax officials to fully perform their assigned duties in accordance with vtv5 trực tiếp bóng đá hôm nay law to best serve vtv5 trực tiếp bóng đá hôm nay tax obligations of taxpayers.
(2) Amend and supplement Clause 1 of Article 11Law on Tax Administration 2019on modernization of tax administration
Supplement content to promote digital transformation, regulations on electronic invoices, and using vtv5 trực tiếp bóng đá hôm nay electronic invoice database to organize management measures for vtv5 trực tiếp bóng đá hôm nay implementation of invoice and document obligations.
(3) Amend and supplement Clause 11 of Article 15Law on Tax Administration 2019on vtv5 trực tiếp bóng đá hôm nay duties, powers, and responsibilities of Ministries, Ministry-equivalent agencies, and agencies under vtv5 trực tiếp bóng đá hôm nay Government of Vietnam in tax administration
Supplement regulations on vtv5 trực tiếp bóng đá hôm nay responsibilities of related ministries (Ministry of Industry and Trade, Ministry of Public Security, Ministry of Information and Communications, Ministry of Planning and Investment, Ministry of Transportation, State Bank of Vietnam, and other related ministries) to coordinate in building databases, providing information, and connecting to share data related to business entities in vtv5 trực tiếp bóng đá hôm nay field of e-commerce and digital platform business to serve vtv5 trực tiếp bóng đá hôm nay tax management of e-commerce activities.
(4) Amend and supplement Clause 8 of Article 16Law on Tax Administration 2019on vtv5 trực tiếp bóng đá hôm nay rights of taxpayers
Supplement regulations regarding vtv5 trực tiếp bóng đá hôm nay rights of taxpayers to be compensated for damages caused by tax management agencies and tax officials in accordance with vtv5 trực tiếp bóng đá hôm nay law on State compensation liability.
(5) Amend Clause 4 of Article 42Law on Tax Administration 2019on vtv5 trực tiếp bóng đá hôm nay principles of tax declaration and tax calculation
Amend regulations for foreign providers when conducting e-commerce, digital platform business, and other services to declare and pay taxes through vtv5 trực tiếp bóng đá hôm nay General Department of Taxation's Electronic Portal, regardless of whether they have a permanent establishment in Vietnam.
Supplement regulations on cases of declaring and paying taxes on behalf of business households and individuals engaged in e-commerce, and direct tax declaration for business households and individuals engaged in e-commerce to reform administrative procedures, focus on centralized tax declaration, and respond to vtv5 trực tiếp bóng đá hôm nay unique requirements of e-commerce activities while broadening revenue sources and promoting economic growth.
(6) Amend and supplement Point b Clause 2 of Article 59Law on Tax Administration 2019on handling late payment of tax
Amend and supplement regulations on vtv5 trực tiếp bóng đá hôm nay time frame for calculating late payment from vtv5 trực tiếp bóng đá hôm nay day following vtv5 trực tiếp bóng đá hôm nay last day of vtv5 trực tiếp bóng đá hôm nay tax payment deadline, vtv5 trực tiếp bóng đá hôm nay tax payment extension deadline, or vtv5 trực tiếp bóng đá hôm nay date specified in tax assessment or handling notification or decision of vtv5 trực tiếp bóng đá hôm nay tax administration agency to ensure consistency in vtv5 trực tiếp bóng đá hôm nay rules for calculating late payment under vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration and its guiding documents.
(7) Amend and supplement Clause 1 of Article 66Law on Tax Administration 2019on handling late payment of tax
Add individuals who are legal representatives of businesses under Clause 7 of Article 124 of vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration to Clause 1 of Article 66Law on Tax Administration 2019for consistency, and additionally include individuals who are legal representatives of cooperatives, cooperative unions, heads of business households, and individual businesses as subjects who may be temporarily suspended from exit.
(8) Amend and supplement Clause 1 of Article 76Law on Tax Administration 2019on vtv5 trực tiếp bóng đá hôm nay authority to decide tax refunds
Supplement regulations on vtv5 trực tiếp bóng đá hôm nay authority to decide tax refunds of vtv5 trực tiếp bóng đá hôm nay Director-General of vtv5 trực tiếp bóng đá hôm nay Large Business Tax Department, Director of vtv5 trực tiếp bóng đá hôm nay Tax Department, and Area Tax Department Directors to bind vtv5 trực tiếp bóng đá hôm nay responsibility of vtv5 trực tiếp bóng đá hôm nay tax administration agency directly managing taxpayers who receive tax refund files, so that this tax administration agency handles vtv5 trực tiếp bóng đá hôm nay tax refund.
(9) Amend and supplement Clause 1 of Article 90Law on Tax Administration 2019on principles for vtv5 trực tiếp bóng đá hôm nay issuance, management, and use of electronic invoices
Supplement principles for electronic invoices of organizations and individuals when conducting e-commerce, digital platform business, and other services in accordance with vtv5 trực tiếp bóng đá hôm nay regulations of vtv5 trực tiếp bóng đá hôm nay Government of Vietnam to ensure fairness and consistency with vtv5 trực tiếp bóng đá hôm nay laws on value-added tax.
(10) Amend and supplement Article 98Law on Tax Administration 2019(add Point e to Clause 2; add Clause 4a after Clause 4) on vtv5 trực tiếp bóng đá hôm nay responsibility of organizations and individuals related to providing taxpayer information
Supplement regulations on vtv5 trực tiếp bóng đá hôm nay responsibility of providing information to vtv5 trực tiếp bóng đá hôm nay management of identity cards for vtv5 trực tiếp bóng đá hôm nay use of personal identification numbers instead of taxpayer identification numbers. Codify regulations on vtv5 trực tiếp bóng đá hôm nay responsibility of e-commerce platform service providers and logistics service providers supporting e-commerce activities to enhance tax management efficiency and prevent tax evasion in e-commerce activities.
(11) Amend and supplement Points b and c Clause 3 of Article 125Law on Tax Administration 2019and add Point d to Clause 3 of Article 125Law on Tax Administration 2019on enforcement measures for implementing administrative decisions on tax management
Amend and supplement regulations so that vtv5 trực tiếp bóng đá hôm nay tax administration agency only applies enforcement measures (asset seizure and third-party enforcement) when there is sufficient information and conditions to implement enforcement, not mandatory for all subjects, to help vtv5 trực tiếp bóng đá hôm nay tax administration agency focus resources on key subjects with vtv5 trực tiếp bóng đá hôm nay potential to recover debt, thereby enhancing vtv5 trực tiếp bóng đá hôm nay efficiency of tax debt enforcement.
Remove qualitative regulations such as "some measures", "ineffectiveness" because vtv5 trực tiếp bóng đá hôm nay tax administration agency finds it difficult to determine and implement. Add principles for taxpayers who disperse assets or escape so that appropriate enforcement measures can be promptly applied among vtv5 trực tiếp bóng đá hôm nay seven enforcement measures to quickly collect tax arrears into vtv5 trực tiếp bóng đá hôm nay state budget.
What are contentsto be abolished from vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration in Vietnam?
According to Clauses 8 and 12 of Article 6 of vtv5 trực tiếp bóng đá hôm nay Draft Law amending and supplementing certain articles of vtv5 trực tiếp bóng đá hôm nay Law on Securities, vtv5 trực tiếp bóng đá hôm nay Law on Accounting, vtv5 trực tiếp bóng đá hôm nay Law on Independent Auditing, vtv5 trực tiếp bóng đá hôm nay Law on State Budget, vtv5 trực tiếp bóng đá hôm nay Law on Management and Use of Public Property, vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration, and vtv5 trực tiếp bóng đá hôm nay Law on National Reserves, it is expected to abolish vtv5 trực tiếp bóng đá hôm nay following contents from vtv5 trực tiếp bóng đá hôm nayLuật Quản trực tiếp bóng đá việt:
(1) Abolish Clause 3 of Article 75Law on Tax Administration 2019on vtv5 trực tiếp bóng đá hôm nay timeframe for resolving tax refund dossiers
Abolish Clause 3 of Article 75Law on Tax Administration 2019(taxpayers' claims related to interest payments by tax agencies shall be handled according to vtv5 trực tiếp bóng đá hôm nay provisions of vtv5 trực tiếp bóng đá hôm nayLuật Trách nhiệm trực tiếp bóng đá hôm nay).
(2) Abolish Clause 7 of Article 124Law on Tax Administration 2019on cases subject to enforcement of administrative decisions on tax management
Abolish vtv5 trực tiếp bóng đá hôm nay provisions of Clause 7 of Article 124Law on Tax Administration 2019to unify vtv5 trực tiếp bóng đá hôm nay subjects specified in vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration in vtv5 trực tiếp bóng đá hôm nay case of exit to enhance vtv5 trực tiếp bóng đá hôm nay effectiveness of tax debt collection.
