What are rules for imposition of penalties for xoilac tv trực tiếp bóng đá hôm nay administrative offences in Vietnam?

Rules for imposition of penalties for xoilac tv trực tiếp bóng đá hôm nay administrative offences in Vietnam

According to Article 136Law on xoilac tv trực tiếp bóng đá hôm nay Administration 2019, the rules for imposition of penalties for xoilac tv trực tiếp bóng đá hôm nay administrative offences are as follows:

- Administrative penalties for xoilac tv trực tiếp bóng đá hôm nay management violations are carried out in accordance with the provisions of the law on xoilac tv trực tiếp bóng đá hôm nay management and the law on handling administrative violations.

- Administrative violations in the use of illegal invoices, the illegal use of invoices, or the use of non-compliant invoices leading to xoilac tv trực tiếp bóng đá hôm nay deficiencies or xoilac tv trực tiếp bóng đá hôm nay evasion will not be sanctioned as invoice violations but will be sanctioned as xoilac tv trực tiếp bóng đá hôm nay management violations.

- The maximum fine for the act of misreporting leading to a deficiency in the payable xoilac tv trực tiếp bóng đá hôm nay amount, or increasing the exempted, reduced, refunded, non-collected xoilac tv trực tiếp bóng đá hôm nay amount, or for xoilac tv trực tiếp bóng đá hôm nay evasion, shall be implemented according to the provisions of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019.

- For the same act of administrative violation in xoilac tv trực tiếp bóng đá hôm nay management, the fine for an organization is twice the amount of the fine for an individual, except for the fine for the act of misreporting leading to a deficiency in the payable xoilac tv trực tiếp bóng đá hôm nay amount, or increasing the exempted, reduced, refunded, non-collected xoilac tv trực tiếp bóng đá hôm nay amount, or for xoilac tv trực tiếp bóng đá hôm nay evasion.

- In cases where taxpayers are subject to xoilac tv trực tiếp bóng đá hôm nay determination according to the provisions of Articles 50 and 52 of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019, depending on the nature and extent of the violation, they may be subject to administrative penalties for xoilac tv trực tiếp bóng đá hôm nay management violations according to the provisions of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019.

- Authorized personnel discovering xoilac tv trực tiếp bóng đá hôm nay administrative offences during duty execution must document the administrative violation as prescribed.

In cases where taxpayers register, file xoilac tv trực tiếp bóng đá hôm nay returns, and settle taxes electronically, if the electronic notification receipt specifies a clear act of administrative violation in xoilac tv trực tiếp bóng đá hôm nay management, this notification serves as the basis for issuing the decision on the sanction.

- In cases where the violation of xoilac tv trực tiếp bóng đá hôm nay management laws amounts to a criminal offense, the provisions of criminal law shall apply.

Rules for imposition of penalties for xoilac tv trực tiếp bóng đá hôm nay administrative offencesin Vietnam (Image from the Internet)

Time limits for imposition of penalties for xoilac tv trực tiếp bóng đá hôm nay administrative offences in Vietnam

According to Article 137Law on xoilac tv trực tiếp bóng đá hôm nay Administration 2019, theTime limits for imposition of penalties for xoilac tv trực tiếp bóng đá hôm nay administrative offencesis as follows:

- For violations of xoilac tv trực tiếp bóng đá hôm nay procedures, the limitation period for penalties is 2 years from the date of the violation.

- For acts of xoilac tv trực tiếp bóng đá hôm nay evasion not at the level of criminal prosecution, or misreporting leading to a deficiency in the payable xoilac tv trực tiếp bóng đá hôm nay amount, or increasing the exempted, reduced, refunded, non-collected xoilac tv trực tiếp bóng đá hôm nay amount, the limitation period for penalties is 5 years from the date of the violation.

• After the expiration of the Time limits for imposition of penalties for xoilac tv trực tiếp bóng đá hôm nay administrative offences, taxpayers will not be sanctioned but must still pay the deficiency in xoilac tv trực tiếp bóng đá hôm nay, evaded xoilac tv trực tiếp bóng đá hôm nay, erroneously exempted, reduced, refunded, non-collected xoilac tv trực tiếp bóng đá hôm nay amounts, along with late payment interest to the state budget for up to 10 years from the date of detecting the violation.

In cases where taxpayers do not register, they must pay the deficiency in xoilac tv trực tiếp bóng đá hôm nay, evaded xoilac tv trực tiếp bóng đá hôm nay, along with late payment interest for the entire period from the date of detecting the violation.

Forms of penalties, fines and remedial measures for xoilac tv trực tiếp bóng đá hôm nay administrative offences in Vietnam

According to Article 138Law on xoilac tv trực tiếp bóng đá hôm nay Administration 2019, the forms of penalties, fines and remedial measures for xoilac tv trực tiếp bóng đá hôm nay administrative offences are as follows:

• Forms of administrative penalties for xoilac tv trực tiếp bóng đá hôm nay management violations include:

- Warning;

- Fine.

• The fine levels for administrative penalties in xoilac tv trực tiếp bóng đá hôm nay management are prescribed as follows:

- The maximum fine for acts as prescribed in Article 141 of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019is implemented according to the provisions of the law on handling administrative violations;

- A fine of 10% calculated on the amount of xoilac tv trực tiếp bóng đá hôm nay under-reported or the increased xoilac tv trực tiếp bóng đá hôm nay amount in case of exemption, reduction, refund, non-collection of xoilac tv trực tiếp bóng đá hôm nay for acts as specified in point a clause 2 Article 142 of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019;

- A fine of 20% calculated on the amount of xoilac tv trực tiếp bóng đá hôm nay under-reported or the increased xoilac tv trực tiếp bóng đá hôm nay amount in case of exemption, reduction, refund, non-collection of xoilac tv trực tiếp bóng đá hôm nay for acts as specified in clause 1 and points b, c clause 2 Article 142 of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019;

- A fine ranging from 1 to 3 times the evaded xoilac tv trực tiếp bóng đá hôm nay amount for acts as specified in Article 143 of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019.

• Remedial measures for administrative penalties in xoilac tv trực tiếp bóng đá hôm nay management include:

- To compel the full payment of evaded, deficient xoilac tv trực tiếp bóng đá hôm nay amounts;

- To compel the full payment of wrongly exempted, reduced, refunded, non-collected xoilac tv trực tiếp bóng đá hôm nay amounts.