What are regulations on handling late trực tiếp bóng đá euro hôm nay payments in Vietnam?

What are regulations on handling late trực tiếp bóng đá euro hôm nay payments in Vietnam?

According to Article 21 ofCircular 80/2021/TT-BTC, the handling of late trực tiếp bóng đá euro hôm nay payments is stipulated as follows:

- Determination of Late Payment Amount

The determination of the late payment amount is based on the unpaid trực tiếp bóng đá euro hôm nay amount, the number of days late, and the interest rate for late payments as stipulated in Article 59 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019.

The period of late payment interest is continuously calculated from the day following the day the late payment arises until the day immediately preceding the day the taxpayer pays the overdue trực tiếp bóng đá euro hôm nay to the state budget.

- Notification of Late Payment Amount

Every month, the trực tiếp bóng đá euro hôm nay authorities notify taxpayers of the late payment amount along with the overdue trực tiếp bóng đá euro hôm nay notice (according to form No. 01/TTN issued together with Appendix 1 ofCircular 80/2021/TT-BTC) for taxpayers who have overdue trực tiếp bóng đá euro hôm nay payments exceeding 30 days.

For non-agricultural land use trực tiếp bóng đá euro hôm nay, the trực tiếp bóng đá euro hôm nay authorities notify the taxpayer, whether an individual or a household, of overdue trực tiếp bóng đá euro hôm nay payments and late payment amounts through authorized collection organizations.

For administrative procedures resolution or at the request of competent state agencies, the trực tiếp bóng đá euro hôm nay authorities determine and notify of overdue trực tiếp bóng đá euro hôm nay payments up to the time the trực tiếp bóng đá euro hôm nay authorities issue the notice (according to form No. 02/TTN issued together with Appendix 1 ofCircular 80/2021/TT-BTC).

- Adjustment to Reduce Late Payment Interest

+ In cases where taxpayers submit supplementary trực tiếp bóng đá euro hôm nay declarations that reduce the trực tiếp bóng đá euro hôm nay liability, taxpayers self-determine the adjusted reduction in late payment interest on the supplementary declaration. Based on the taxpayer's obligation management information, the trực tiếp bóng đá euro hôm nay authorities determine the adjusted reduction in late payment interest and notify the taxpayer according to form No. 03/TTN issued together with Appendix 1 ofCircular 80/2021/TT-BTC).

+ In cases where the trực tiếp bóng đá euro hôm nay authorities or competent state agencies discover upon inspection or audit that the payable trực tiếp bóng đá euro hôm nay amount is reduced, or the trực tiếp bóng đá euro hôm nay authorities or competent state agencies issue a decision or notice to reduce the payable trực tiếp bóng đá euro hôm nay amount, then the trực tiếp bóng đá euro hôm nay authorities will adjust the reduction in late payment interest corresponding to the reduced trực tiếp bóng đá euro hôm nay amount and notify the taxpayer according to form No. 03/TTN issued together with Appendix 1 ofCircular 80/2021/TT-BTC).

What are regulations on handling late trực tiếp bóng đá euro hôm nay payments in Vietnam?(Image from Internet)

What are cases required to pay late payment interest in Vietnam?

According to clause 1 of Article 59 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019, the cases required to pay late payment interest include:

- Taxpayers who are late in paying trực tiếp bóng đá euro hôm nay compared to the prescribed deadline, the extended trực tiếp bóng đá euro hôm nay payment deadline, the deadline specified in the notice of the trực tiếp bóng đá euro hôm nay administration agency, the deadline in the trực tiếp bóng đá euro hôm nay decision or the trực tiếp bóng đá euro hôm nay handling decision of the trực tiếp bóng đá euro hôm nay administration agency;

- Taxpayers who submit supplementary trực tiếp bóng đá euro hôm nay declarations increasing the payable trực tiếp bóng đá euro hôm nay amount or the trực tiếp bóng đá euro hôm nay administration agency, competent state agencies discover upon inspection or audit that the taxpayer underreported the payable trực tiếp bóng đá euro hôm nay amount must pay late payment interest on the additional payable trực tiếp bóng đá euro hôm nay amount since the day following the last day of the trực tiếp bóng đá euro hôm nay payment deadline for the period in which the error was made, or since the expiration date of the original customs declaration's trực tiếp bóng đá euro hôm nay payment deadline;

- Taxpayers who submit supplementary trực tiếp bóng đá euro hôm nay declarations reducing the reimbursed trực tiếp bóng đá euro hôm nay amount, or the trực tiếp bóng đá euro hôm nay administration agency, competent state agencies discover upon inspection or audit that the reimbursed trực tiếp bóng đá euro hôm nay amount is less than the previously reimbursed amount must pay late payment interest on the reimbursed trực tiếp bóng đá euro hôm nay amount that needs to be recovered since the day they received the reimbursement from the state budget;

- Cases where trực tiếp bóng đá euro hôm nay debt payment in installments is allowed as stipulated in clause 5 of Article 124 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019;

- Cases where administrative penalties for trực tiếp bóng đá euro hôm nay administration violations are not imposed because the statute of limitations has expired, but the taxpayer is still required to pay the outstanding trực tiếp bóng đá euro hôm nay amount as stipulated in clause 3 of Article 137 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019;

- Cases where administrative penalties for trực tiếp bóng đá euro hôm nay administration violations are not imposed for the acts stipulated in clauses 3 and 4 of Article 142 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019;

- Agencies or organizations authorized by the trực tiếp bóng đá euro hôm nay administration agency to collect taxes that delay in transferring the taxpayers' trực tiếp bóng đá euro hôm nay, late payment interest, penalty amounts to the state budget must pay late payment interest on the delayed transferred amount according to regulations.

What are cases exempted from late payment interest in Vietnam?

According to clause 5 of Article 59 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019, late payment interest is not applied in the following cases:

- Taxpayers providing goods and services paid by the state budget, including subcontractors as specified in the contract with the investor and directly paid by the investor but have not yet been paid, are exempt from late payment interest.

The overdue trực tiếp bóng đá euro hôm nay amount excluded from late payment interest is the total overdue trực tiếp bóng đá euro hôm nay amount of the taxpayers but not exceeding the unpaid amount from the state budget;

- Cases stipulated at point b clause 4 of Article 55 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019, where late payment interest is not calculated during the period awaiting analysis or assessment results, during the time the official price has not yet been determined, or during the period when the actual payment amount and the amounts to be added to customs value have not yet been identified.