What are penalties for violations against regulations on time limits for submission of fixed-xem bóng đá trực tiếp vtv2 returns in Vietnam?

What are penalties for violations against regulations on time limits for submission of fixed-xem bóng đá trực tiếp vtv2 returns in Vietnam?

Based on Article 13 ofDecree 125/2020/ND-CPgoverning penalties for violations against regulations on time limits for submission of of the fixed-xem bóng đá trực tiếp vtv2 return, the handling procedures are as follows:

Penalties for violations against regulations on time limits for submission of xem bóng đá trực tiếp vtv2 returns

1. A warning shall be imposed for the act of submitting the xem bóng đá trực tiếp vtv2 return late by 1 to 5 days and there are mitigating circumstances.

2. A fine ranging from 2,000,000 VND to 5,000,000 VND shall be imposed for submitting the xem bóng đá trực tiếp vtv2 return late by 1 to 30 days, except for the case prescribed in clause 1 of this Article.

3. A fine ranging from 5,000,000 VND to 8,000,000 VND shall be imposed for submitting the xem bóng đá trực tiếp vtv2 return late by 31 to 60 days.

4. A fine ranging from 8,000,000 VND to 15,000,000 VND shall be imposed for any of the following acts:

a) Submitting the xem bóng đá trực tiếp vtv2 return late by 61 to 90 days;

b) Submitting the xem bóng đá trực tiếp vtv2 return late by 91 days or more without incurring payable xem bóng đá trực tiếp vtv2;

c) Not submitting the xem bóng đá trực tiếp vtv2 return without incurring payable xem bóng đá trực tiếp vtv2;

d) Failing to submit appendices as stipulated by xem bóng đá trực tiếp vtv2 management regulations for enterprises with associated transactions along with the corporate income xem bóng đá trực tiếp vtv2 finalization dossier.

5. A fine ranging from 15,000,000 VND to 25,000,000 VND shall be imposed for submitting the xem bóng đá trực tiếp vtv2 return late by more than 90 days from the expiry date, where payable xem bóng đá trực tiếp vtv2 arises and the taxpayer has paid the full xem bóng đá trực tiếp vtv2 amount, and late payment into the state budget before the xem bóng đá trực tiếp vtv2 authority announces the decision to inspect or audit taxes, or before it records the incident of late submission.

In cases where the fine, if applied according to this clause, is greater than the xem bóng đá trực tiếp vtv2 amount on the xem bóng đá trực tiếp vtv2 return, the maximum fine is equal to the xem bóng đá trực tiếp vtv2 amount but not lower than the average fine level as prescribed in clause 4 of this Article.

6. Remedies:

a) Compel the full payment of late xem bóng đá trực tiếp vtv2 into the state budget for violations under clauses 1, 2, 3, 4, and 5 where late xem bóng đá trực tiếp vtv2 return leads to late xem bóng đá trực tiếp vtv2 payment;

b) Compel the submission of the xem bóng đá trực tiếp vtv2 return and appendices with the xem bóng đá trực tiếp vtv2 return for violations in point c and d of clause 4.

Additionally, based on clause 5 of Article 5 ofDecree 125/2020/ND-CPprescribing principles for penalties for violations against administrative violations on xem bóng đá trực tiếp vtv2 and invoices:

Principles for penalties for violations against Administrative Violations on xem bóng đá trực tiếp vtv2 and Invoices

...

5. For the same administrative violation on xem bóng đá trực tiếp vtv2 or invoices, the fine for organizations is double that for individuals, except for the fines stipulated in Articles 16, 17, and 18 of this Decree.

Moreover, as per point a, clause 4 Article 7 ofDecree 125/2020/ND-CP:

Forms of penalties, Remedies, and Principles for Applying Fines in Administrative Violations on xem bóng đá trực tiếp vtv2 and Invoices

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4. Principles for Applying Fines

a) The fines stipulated in Articles 10, 11, 12, 13, 14, 15, clauses 1, 2 of Article 19 and Chapter III are fines applied against organizations.

For taxpayers being households or business households, the fine applies as for individuals.

...

Thus, in 2024, a household business unit delaying the submission of the fixed-xem bóng đá trực tiếp vtv2 return will face administrative penalties as stipulated by law, where the lightest penalty is a warning, and monetary fines range from 1,000,000 VND to 12,500,000 VND depending on the delay duration.

Additionally, when delaying the submission of the fixed-xem bóng đá trực tiếp vtv2 return, the business unit is obligated to adopt remedies such as fully paying the delayed xem bóng đá trực tiếp vtv2 amount into the state budget and submitting the fixed-xem bóng đá trực tiếp vtv2 return along with necessary appendices.

What are penalties for violations against regulations on time limits for submission of fixed-xem bóng đá trực tiếp vtv2 returns in Vietnam?(Image from the Internet)

What is the deadline for submitting xem bóng đá trực tiếp vtv2 return for household businesses in Vietnamin 2024?

According to clause 3 of Article 13 ofCircular 40/2021/TT-BTC, the deadline for submitting xem bóng đá trực tiếp vtv2 returns for household businesses in 2024 is specified as follows:

- The latest deadline for submitting the xem bóng đá trực tiếp vtv2 return is December 15, 2024.

- For newly established household businesses (including those changing to the lump-sum method), or those switching to the declaration method, or changing industries, or altering business scale, the submission deadline is the 10th day from the commencement date of business or change.

- For cases where household businesses use invoices issued by the xem bóng đá trực tiếp vtv2 authority and sell retail per each transaction, the deadline is the 10th day from the revenue occurrence requiring invoice use.

What are regulations on determining revenue and fixed xem bóng đá trực tiếp vtv2 forhousehold businesses in Vietnam?

Point a, clause 4 of Article 13 ofCircular 40/2021/TT-BTCspecifies the determination of revenue and fixed xem bóng đá trực tiếp vtv2 as follows:

- Revenue and fixed xem bóng đá trực tiếp vtv2 are calculated either per the calendar year or per month for seasonal or stable businesses within a year.

- Household businesses self-determine revenue for xem bóng đá trực tiếp vtv2 calculation in the year as per xem bóng đá trực tiếp vtv2 return Form No. 01/CNKD issued underCircular 40/2021/TT-BTC. If the household business is unable to determine revenue or submits no xem bóng đá trực tiếp vtv2 returns or has revenue calculations inconsistent with actual business activities, the xem bóng đá trực tiếp vtv2 authority will determine revenue and impose xem bóng đá trực tiếp vtv2 according to Article 51 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019.

DownloadForm No. 01/CNKD xem bóng đá trực tiếp vtv2 return for household and individual businesses.

- Based on the household business's xem bóng đá trực tiếp vtv2 dossiers and the xem bóng đá trực tiếp vtv2 authority's database, open public consultation and advice by the xem bóng đá trực tiếp vtv2 Advisory Council serve as a basis for the xem bóng đá trực tiếp vtv2 Department to guide and supervise the compilation of xem bóng đá trực tiếp vtv2 Registers at each xem bóng đá trực tiếp vtv2 Branch.