Cơ quan quản lý thuế tiếp nhận hồ sơ gia hạn xoilac tv trực tiếp bóng đá hôm nay thuế thông qua mấy hình
What are cases of taxpayment extensionin Vietnam?
Pursuant to Clause 1, Article 62 of theLaw on bóng đá hôm nay trực tiếp Administration 2019:
bóng đá hôm nay trực tiếp
- bóng đá hôm nay trực tiếp shall be considered on the basis of the request of the taxpayer in one of the following cases:
a) Suffering material damage, directly affecting production and business due to force majeure situations as stipulated in Clause 27 of Article 3 of this Law;
b) Having to suspend operations due to relocation of production and business establishments at the request of competent authorities, affecting production and business results.
- Taxpayers falling into the cases specified in Clause 1 of this Article are entitled to a bóng đá hôm nay trực tiếp for part or all of the payable tax amounts.
- The bóng đá hôm nay trực tiếp timeframe is regulated as follows:
a) Not exceeding 2 years from the bóng đá hôm nay trực tiếp payment deadline for the case specified in Point a, Clause 1 of this Article;
b) Not exceeding 1 year from the bóng đá hôm nay trực tiếp payment deadline for the case specified in Point b, Clause 1 of this Article.
- Taxpayers shall not be fined or charged late payment interest on the bóng đá hôm nay trực tiếp debt amounts during the extension period.
- The head of the directly managing tax authority shall decide the bóng đá hôm nay trực tiếp amount and the extension period based on the taxpayer's extension application dossier.
The bóng đá hôm nay trực tiếp shall be considered on the basis of the taxpayer's request in the following cases:
- Suffering material damage, directly affecting production and business due to force majeure cases such as:
Taxpayers suffering material damage due to natural disasters, disasters, epidemics, fires, or unexpected accidents;
Other force majeure cases as prescribed by the Government of Vietnam.
- Having to suspend operations due to relocation of production and business establishments at the request of competent authorities, affecting production and business results.
What are methods for tax authorities in Vietnam to receive Application for bóng đá hôm nay trực tiếp?(Picture from Internet)
What are methods for tax authorities in Vietnam to receive Application for bóng đá hôm nay trực tiếp?
Pursuant to Article 65 of theLaw on bóng đá hôm nay trực tiếp Administration 2019, the regulation on receiving and processing bóng đá hôm nay trực tiếp dossiers is as follows:
Receiving and processing bóng đá hôm nay trực tiếp dossiers
- The tax authority receives the taxpayer’s bóng đá hôm nay trực tiếp dossier through the following forms:
a) Receiving dossiers directly at the bóng đá hôm nay trực tiếp authority;
b) Receiving dossiers sent via postal services;
c) Receiving electronic dossiers through the bóng đá hôm nay trực tiếp authority's electronic transaction portal.
- The tax authority processes the bóng đá hôm nay trực tiếp dossiers as follows:
a) In case the dossier is lawful, complete, and in the correct format, it shall notify the taxpayer in writing of the bóng đá hôm nay trực tiếp within 10 working days from the date of receipt of the complete dossier;
b) In case the dossier is incomplete as prescribed, it shall notify the taxpayer in writing within 3 working days from the date of receipt of the dossier.
According to current regulations, the tax authority receives the taxpayer's application for bóng đá hôm nay trực tiếp through three forms as follows:
- Receiving dossiers directly at the bóng đá hôm nay trực tiếp authority;
- Receiving dossiers sent via postal services;
- Receiving electronic dossiers through the bóng đá hôm nay trực tiếp authority's electronic transaction portal.
Is it required to pay late payment interest for bóng đá hôm nay trực tiếp payment after the extension period in Vietnam?
Pursuant to Clause 1, Article 59 of theLaw on bóng đá hôm nay trực tiếp Administration 2019, the regulation on late payment interest is as follows:
Handling of late bóng đá hôm nay trực tiếp payment
1. Cases required to pay late payment interest include:
a) The taxpayer fails to pay the bóng đá hôm nay trực tiếp amount by the prescribed deadline, the extended deadline, the deadline stated in the bóng đá hôm nay trực tiếp authority’s notice, the deadline in the bóng đá hôm nay trực tiếp determination decision or the bóng đá hôm nay trực tiếp handling decision of the bóng đá hôm nay trực tiếp authority;
b) The taxpayer submits an additional bóng đá hôm nay trực tiếp declaration dossier that increases the payable bóng đá hôm nay trực tiếp amount or the bóng đá hôm nay trực tiếp authority, competent state authority inspects, audits the bóng đá hôm nay trực tiếp declaration and discovers underdeclared bóng đá hôm nay trực tiếp amounts, in which case late payment interest is imposed on the increased bóng đá hôm nay trực tiếp amount from the day following the deadline of the bóng đá hôm nay trực tiếp period with errors or omissions or from the deadline for submitting the original customs declaration;
c) The taxpayer submits an additional bóng đá hôm nay trực tiếp declaration dossier that reduces the refunded bóng đá hôm nay trực tiếp amount that was previously refunded or the bóng đá hôm nay trực tiếp authority, competent state authority inspects, audits and discovers that the refunded bóng đá hôm nay trực tiếp amount is smaller than the actual refunded amount, thereby imposing late payment interest on the refunded amount to be recovered from the date of receiving the refund from the state budget;
d) Cases entitled to gradual payment of bóng đá hôm nay trực tiếp debts as prescribed in Clause 5, Article 124 of this Law;
dd) Cases not subject to administrative penalties for bóng đá hôm nay trực tiếp management violations due to the expiry of the statute of limitations, but subject to bóng đá hôm nay trực tiếp recovery as prescribed in Clause 3, Article 137 of this Law;
e) Cases not subject to administrative penalties for bóng đá hôm nay trực tiếp management violations for the acts specified in Clauses 3 and 4, Article 142 of this Law;
g) Agencies, organizations authorized by the bóng đá hôm nay trực tiếp authority to collect taxes but delay in transferring bóng đá hôm nay trực tiếp amounts, late payment interest, fines from the taxpayer to the state budget shall pay late payment interest on the delayed amounts as prescribed.
Thus, it is required to pay late payment interest for bóng đá hôm nay trực tiếp payment after the extension period in Vietnam