What are exceptions to trực tiếp bóng đá hôm nay-related administrative penalty charge decisions in Vietnam?

What are exceptions to trực tiếp bóng đá hôm nay-related administrative penalty charge decisions in Vietnam?

According to Article 38 ofDecree 125/2020/ND-CP, exceptions to trực tiếp bóng đá hôm nay-related administrative penalty charge decisions include:

- No decision on administrative trực tiếp bóng đá hôm nay penalties is issued in the following cases:

+ The cases specified in Article 9 ofDecree 125/2020/ND-CPregarding cases of non-penalty for administrative trực tiếp bóng đá hôm nay violations:

++ No trực tiếp bóng đá hôm nay-related administrative penalty is imposed for cases where no administrative penalty is imposed as stipulated by the law on administrative violations handling.

A taxpayer delays trực tiếp bóng đá hôm nay procedures electronically due to technical failures of the information technology system, which are reported on the electronic information portal of the trực tiếp bóng đá hôm nay authority, falls under the case of performing violations due to force majeure events specified in Clause 4, Article 11 of theLaw on Handling Administrative Violations 2012.

++ No trực tiếp bóng đá hôm nay-related administrative penalty and no late payment interest on trực tiếp bóng đá hôm nay are imposed on taxpayers committing administrative trực tiếp bóng đá hôm nay violations due to compliance with written guidance or decisions of trực tiếp bóng đá hôm nay authorities or competent state agencies related to the determination of taxpayer's trực tiếp bóng đá hôm nay obligations (including guidelines or handling decisions issued before December 5, 2020), except in the case of trực tiếp bóng đá hôm nay inspection and examination at the taxpayer’s office where the taxpayer's errors regarding trực tiếp bóng đá hôm nay declarations and determinations of trực tiếp bóng đá hôm nay amounts payable or trực tiếp bóng đá hôm nay amounts exempted, reduced, or refunded were not detected but were discovered later.

++ No trực tiếp bóng đá hôm nay-related administrative penalty for incorrect declarations if the taxpayer has added supplementary trực tiếp bóng đá hôm nay declaration documents and voluntarily paid the correct trực tiếp bóng đá hôm nay amount due before the trực tiếp bóng đá hôm nay authority announces the decision to inspect or examine taxes at the taxpayer's office or before the trực tiếp bóng đá hôm nay authority detects it without inspection or examination at the taxpayer's office or before another competent authority discovers it.

++ No penalty for delayed personal income trực tiếp bóng đá hôm nay finalization for individuals who file late but have refundable trực tiếp bóng đá hôm nay amounts, or for business households and individuals whose trực tiếp bóng đá hôm nay has been determined according to Article 51 of theLaw on trực tiếp bóng đá hôm nay Administration 2019.

++ No penalty for late trực tiếp bóng đá hôm nay return submission during the period the taxpayer's trực tiếp bóng đá hôm nay return submission is extended.

+ Unable to identify the entity violating administrative trực tiếp bóng đá hôm nay regulations;

+ Expired time limit for administrative trực tiếp bóng đá hôm nay penalties specified in Article 8 ofDecree 125/2020/ND-CPor expired time for issuing penalty decisions as stipulated by the law on handling administrative violations;

+ The individual committing the trực tiếp bóng đá hôm nay violation has died, is missing, or the organization violating administrative regulations has been dissolved or bankrupt during the penalty decision consideration period, except as specified in point c, Clause 4, Article 41 ofDecree 125/2020/ND-CP.

The basis for determining an individual’s death, missing status, or an organization’s dissolution or bankruptcy is according to Clause 2, Article 41 ofDecree 125/2020/ND-CP;

+ Forwarding the case with signs of crime to criminal prosecution.

- In cases not issuing administrative trực tiếp bóng đá hôm nay penalties as regulated in points a, b, c, d, Clause 1, Article 38 ofDecree 125/2020/ND-CP, the competent person will not issue a penalty decision but must apply remedial measures as provided (if any).

The decision to apply remedial measures must clearly state the reasons for not issuing an administrative penalty decision, the remedial measures applied, responsibilities, and the deadline for implementation.

Exceptions to trực tiếp bóng đá hôm nay-related administrative penalty charge decisionsin Vietnam(Image from the Internet)

What is the time limit for execution of trực tiếp bóng đá hôm nay-related administrative penalty ecisions?

According to Article 40 ofDecree 125/2020/ND-CP, the time limit for execution trực tiếp bóng đá hôm nay-related administrative penalty decisions is as follows:

- The time limit for execution trực tiếp bóng đá hôm nay-related administrative penalty decisions is 01 year from the date the penalty decision is issued. After this period, if the trực tiếp bóng đá hôm nay authority has not delivered or sent the administrative penalty decision to the violating organization or individual as specified in Article 39 ofDecree 125/2020/ND-CP, the penalty decision will not be executed.

In cases where the penalty decision includes remedial measures, these measures still apply.

- If the penalized individual or organization intentionally evades or delays, the time limit for execution the penalty decision is calculated from the end of the evasion or delay.

- If the trực tiếp bóng đá hôm nay authority has delivered or sent the administrative penalty decision to the violating organization or individual as specified in Article 39 of this Decree and the penalized individual or organization has not paid or fully paid the fine, back taxes, or late payment interest, the trực tiếp bóng đá hôm nay authority must monitor the unpaid amounts in the trực tiếp bóng đá hôm nay management system and apply trực tiếp bóng đá hôm nay debt enforcement measures according to regulations to collect the full amounts owed to the state budget.

What are cases of explanations about trực tiếp bóng đá hôm nay or invoice-related administrative violations in Vietnam?

Based on Article 37 ofDecree 125/2020/ND-CP, the regulations are as follows:

Explanations about trực tiếp bóng đá hôm nay or invoice-related administrative violations

1. Cases of explaining trực tiếp bóng đá hôm nay and invoice administrative violations

a) Administrative violations on taxes and invoices detected through trực tiếp bóng đá hôm nay inspection, trực tiếp bóng đá hôm nay examination, or in cases of electronic administrative violation records;

b) Administrative violations specified in Articles 16, 17, 18; Clause 3 of Article 20; Clause 7 of Article 21; Articles 22 and 28 of this Decree.

2. The explanation of trực tiếp bóng đá hôm nay and invoice administrative violations is conducted according to the law on handling administrative violations.

Thus, the explanation for administrative violations on taxes and invoices is conducted according to the law on handling administrative violations.