What are regulations on emphasized supervision of taxpayers showing signs of violations against lịch trực tiếp bóng đá hôm nay laws in Vietnam?

What are regulations onemphasized supervision of taxpayers showing signs of violations against lịch trực tiếp bóng đá hôm nay laws in Vietnam?

Based on Article 22 ofCircular 31/2021/TT-BTC, provisions on emphasized supervision for taxpayers showing signs of violations against lịch trực tiếp bóng đá hôm nay laws are as follows:

(1)Taxpayers subject to key lịch trực tiếp bóng đá hôm nay supervision are those exhibiting any of the following signs:

- Taxpayers conducting transactions through banks that have suspicious signs as per anti-money laundering laws related to lịch trực tiếp bóng đá hôm nay evasion or fraud.

- Taxpayers or their legal representatives are prosecuted for violations related to lịch trực tiếp bóng đá hôm nay, invoices, or documentation.

- Taxpayers with high lịch trực tiếp bóng đá hôm nay risk indicators in key sectors, or identified through lịch trực tiếp bóng đá hôm nay authority management processes as requiring lịch trực tiếp bóng đá hôm nay management supervision.

- Taxpayers selected from the list of non-compliant taxpayers stipulated in Article 10, or from the list of very high-risk or high-risk taxpayers as per section 1 Article 11 ofCircular 31/2021/TT-BTC. This also includes taxpayers failing to explain, supplement information, or providing incomplete explanations/supplementation as required and within the timeline specified in written notices from lịch trực tiếp bóng đá hôm nay authorities.

(2)lịch trực tiếp bóng đá hôm nay authorities at all levels are responsible for monitoring and supervising, applying suitable lịch trực tiếp bóng đá hôm nay management measures for each case in(1).

(3)The General Department of Taxation specifies the collection, analysis of information, defining key supervision points, and suitable supervision measures in accordance with legal requirements for each period.

What are regulations on emphasized supervision of taxpayers showing signs of violations against lịch trực tiếp bóng đá hôm nay laws in Vietnam?(Image from the Internet)

What actions are taken if lịch trực tiếp bóng đá hôm nay evasion with criminal signs is detected during a lịch trực tiếp bóng đá hôm nay audit in Vietnam?

According to Article 108 of theLaw on lịch trực tiếp bóng đá hôm nay Administration 2019provisions are as follows:

Handling lịch trực tiếp bóng đá hôm nay inspection and audit results

1. Based on the lịch trực tiếp bóng đá hôm nay inspection and audit results, the head of the lịch trực tiếp bóng đá hôm nay administration authority issues a decision on lịch trực tiếp bóng đá hôm nay handling, retrieving the illegally refunded lịch trực tiếp bóng đá hôm nay amount, and administratively fining lịch trực tiếp bóng đá hôm nay management violations within their authority, or proposes another authorized person to issue a penalty decision. If administrative violations are clearly identified in the lịch trực tiếp bóng đá hôm nay audit report, it shall be deemed an administrative violation record.

2. If lịch trực tiếp bóng đá hôm nay evasion with criminal signs is detected during a lịch trực tiếp bóng đá hôm nay inspection or audit, the lịch trực tiếp bóng đá hôm nay authority transfers the dossier to the competent investigative agency for investigation in accordance with the law; the lịch trực tiếp bóng đá hôm nay authority is responsible for cooperating with the prosecutorial agency in investigation, prosecution, and adjudication activities under legal regulations.

Thus, if lịch trực tiếp bóng đá hôm nay evasion with criminal signs is detected during a lịch trực tiếp bóng đá hôm nay inspection, the lịch trực tiếp bóng đá hôm nay authority transfers the dossier to the competent investigative agency for investigation as per the law.

Note:The lịch trực tiếp bóng đá hôm nay authority has the responsibility to cooperate with the prosecutorial agency in investigation, prosecution, and adjudication activities as per legal requirements.

What is the administrative penalty for lịch trực tiếp bóng đá hôm nay evasion in Vietnam?

Based on Article 17 ofDecree 125/2020/ND-CP, the penalties for lịch trực tiếp bóng đá hôm nay evasion are stipulated as follows:

(1)A fine equivalent to the evaded lịch trực tiếp bóng đá hôm nay amount is imposed on taxpayers with at least one mitigating circumstance when committing one of the following violations:

- Failure to submit taxpayer registration files; failure to submit lịch trực tiếp bóng đá hôm nay declaration files or submission after 90 days from the deadline for submission or deadline for lịch trực tiếp bóng đá hôm nay file extension, except as stipulated in point b, c clause 4 and clause 5 Article 13 ofDecree 125/2020/ND-CP;

- Not recording in accounting books revenue related to determining lịch trực tiếp bóng đá hôm nay payable, not declaring or declaring incorrectly leading to insufficient lịch trực tiếp bóng đá hôm nay payable or excess lịch trực tiếp bóng đá hôm nay rebates, exemptions, or reductions, except for violations stipulated in Article 16 ofDecree 125/2020/ND-CP;

- Failure to issue invoices upon sale of goods or services, except where taxpayers have declared taxes on goods and services sold in the applicable lịch trực tiếp bóng đá hôm nay period; issuing invoices with incorrect quantity or value to understate lịch trực tiếp bóng đá hôm nay and discovered after the lịch trực tiếp bóng đá hôm nay filing deadline;

- Using illegal invoices; unlawfully using invoices to declare lịch trực tiếp bóng đá hôm nay to reduce payable lịch trực tiếp bóng đá hôm nay or increase rebates or lịch trực tiếp bóng đá hôm nay exemptions;

- Using illegal documents; unlawfully using documents or records not reflecting the true nature or value of transactions to incorrectly determine payable lịch trực tiếp bóng đá hôm nay, rebates, or exemptions; drafting fictitious material or goods destruction records to reduce payable lịch trực tiếp bóng đá hôm nay or increase rebates or exemptions;

- Using lịch trực tiếp bóng đá hôm nay-exempt goods for improper purposes without declaring the conversion for usage or reporting taxes to the lịch trực tiếp bóng đá hôm nay authority;

- Taxpayers conducting business during requested suspension periods without notifying the lịch trực tiếp bóng đá hôm nay authority, except as stipulated in point b clause 4 Article 10 ofDecree 125/2020/ND-CP.

(2)A fine of 1.5 times the evaded lịch trực tiếp bóng đá hôm nay amount for violations in(1)without any aggravating or mitigating circumstances.

(3)A fine of twice the evaded lịch trực tiếp bóng đá hôm nay for violations in(1)with one aggravating circumstance.

(4)A fine of 2.5 times the evaded lịch trực tiếp bóng đá hôm nay amount for violations in(1)with two aggravating circumstances.

(5)A fine of three times the evaded lịch trực tiếp bóng đá hôm nay amount for violations in(1)with three or more aggravating circumstances.

(6)Remedial measures:

- Mandatory payment of the evaded lịch trực tiếp bóng đá hôm nay amount into the state budget for violations in(1), (2), (3), (4),and(5).

Should lịch trực tiếp bóng đá hôm nay evasion as per(1), (2), (3), (4),and(5)exceed the time limit for penalties, the taxpayer will not be fined, but must pay the evaded lịch trực tiếp bóng đá hôm nay and late payment interest per legal deadlines in clause 6 Article 8 ofDecree 125/2020/ND-CP.

- Required adjustments to losses, deductible VAT credits on lịch trực tiếp bóng đá hôm nay files (if any) for violations in(1), (2), (3), (4),and(5).

(7)Violations listed at point b, d, e clause 1 Article 17 ofDecree 125/2020/ND-CPdiscovered after the lịch trực tiếp bóng đá hôm nay filing deadline but do not reduce payable lịch trực tiếp bóng đá hôm nay or affect rebate eligibility will be subject to administrative penalties per clause 3 Article 12 ofDecree 125/2020/ND-CP.

Note: The lịch trực tiếp bóng đá hôm nay evasion penalty rates mentioned above apply to individual taxpayers according to clause 4 Article 7 ofDecree 125/2020/ND-CP.

Additionally, according to clause 5 Article 5 ofDecree 125/2020/ND-CP:

Principles for administrative sanctions on lịch trực tiếp bóng đá hôm nay and invoice violations

...

5. For the same lịch trực tiếp bóng đá hôm nay or invoice administrative violation, the monetary penalty for an organization is twice the penalty for an individual, except penalties for violations stipulated in Articles 16, 17, and 18 of this Decree.

As such, the administrative penalty for lịch trực tiếp bóng đá hôm nay evasion committed by both individuals and organizations remains equivalent.