What are the acts bóng đá hôm nay trực tiếp illegal use bóng đá hôm nay trực tiếp invoices and documents in Vietnam?

What are the acts bóng đá hôm nay trực tiếp illegal use bóng đá hôm nay trực tiếp invoices and documents in Vietnam?

Pursuant to Clause 2, Article 4 bóng đá hôm nay trực tiếpDecree 125/2020/ND-CP, the acts bóng đá hôm nay trực tiếp illegal use bóng đá hôm nay trực tiếp invoices and documents include:

- Invoices and documents that do not fully record mandatory contents as prescribed; invoices that are erased or altered improperly;

- False invoices or documents (invoices or documents that record economic transaction details, but the sale bóng đá hôm nay trực tiếp goods or services is partially or entirely non-existent); invoices that do not reflect the actual value incurred or issued under false pretenses;

- Invoices with discrepancies in the value bóng đá hôm nay trực tiếp goods and services or discrepancies in mandatory details between invoice copies;

- Invoices used repeatedly during the transportation stage or using invoices bóng đá hôm nay trực tiếp certain goods and services to validate other goods and services;

- Invoices and documents bóng đá hôm nay trực tiếp other organizations or individuals (except for invoices from tax authorities and cases authorized to issue invoices) used to validate purchased or sold goods and services;

- Invoices and documents that tax authorities, police, or other competent agencies have concluded are used illegally.

What are the acts bóng đá hôm nay trực tiếp illegal use bóng đá hôm nay trực tiếp invoices and documents in Vietnam?(Image from the Internet)

Is the illegal use bóng đá hôm nay trực tiếp invoices considered tax evasion in Vietnam?

Pursuant to Article 17 bóng đá hôm nay trực tiếpDecree 125/2020/ND-CP, it is stipulated as follows:

Penalties for tax evasion acts

1. A fine bóng đá hôm nay trực tiếp one time the amount bóng đá hôm nay trực tiếp tax evaded applies to taxpayers with one or more extenuating circumstances when committing one bóng đá hôm nay trực tiếp the following violations:

a) Failure to submit taxpayer registration dossiers; failure to submit tax declaration dossiers or submission bóng đá hôm nay trực tiếp tax declaration dossiers more than 90 days after the deadline, except as prescribed at points b, c Clause 4, and Clause 5 Article 13 bóng đá hôm nay trực tiếp this Decree;

b) Not recording in accounting books the revenues related to determining the payable tax amount, incorrect declarations leading to a reduced payable tax amount or an increased refundable, exempted, or reduced tax amount, except for acts prescribed in Article 16 bóng đá hôm nay trực tiếp this Decree;

c) Not issuing invoices when selling goods or services unless the taxpayer has declared tax on the value bóng đá hôm nay trực tiếp goods and services sold, provided in the corresponding tax period; issuing invoices with incorrect quantities or values bóng đá hôm nay trực tiếp goods or services to declare tax lower than actuality and being discovered after the tax declaration deadline;

d) Using illegal invoices; using unlawfully issued invoices to declare tax resulting in a reduced payable tax amount or an increased refundable, exempted, reduced tax amount;

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The use bóng đá hôm nay trực tiếp illegal invoices is considered tax evasion when using those invoices for tax declarations to reduce the payable tax amount or increase the refundable, exempted, reduced tax amount.

Who is subject to administrative penalties for invoice violations in Vietnam?

Pursuant to Article 3 bóng đá hôm nay trực tiếpDecree 125/2020/ND-CP, the subjects liable for administrative penalties for invoice violations include:

(1). Subjects liable for administrative penalties for invoice violations include:

- Taxpayers committing administrative violations bóng đá hôm nay trực tiếp invoices.

In cases where taxpayers authorize other organizations or individuals to perform tax obligations as prescribed by tax and tax management laws, if the authorized party commits administrative violations specified in this Decree, the authorized organization or individual will be penalized under this Decree.

In cases where organizations or individuals, as per tax and tax management laws, are required to taxpayer registration, declare, and pay tax on behalf bóng đá hôm nay trực tiếp taxpayers, and they commit administrative violations prescribed in this Decree, the organization or individual registering, declaring, and paying tax on behalf bóng đá hôm nay trực tiếp the taxpayer will be subject to administrative penalties for tax violations as specified in this Decree.

- Organizations or individuals related to administrative invoice violations.

(2). Taxpayers who are organizations subject to administrative penalties for invoice violations include:

- Enterprises established and operating under theLuật xoilac tv trực tiếp, xoilac tv trực tiếp bóng, Luật Các tổ chức vtv5 trực tiếp, Luật Kinh doanh đá bóng trực tiếp, Luật trực tiếp bóng đá, Luật trực tiếp bóng đá, Luật trực tiếp bóng đá, and other relevant legal documents; dependent units bóng đá hôm nay trực tiếp enterprises, business locations directly declaring, paying tax, and using invoices;

- Public and non-public service units;

- Organizations established and operating under the Law on Cooperatives;

- Foreign organizations and enterprises, branches, representative offices bóng đá hôm nay trực tiếp foreign merchants, operating offices bóng đá hôm nay trực tiếp foreign contractors in Vietnam conducting business or generating income in Vietnam;

- State agencies committing administrative invoice violations where the violations do not fall under assigned state management duties;

- Cooperative groups and other organizations established according to legal regulations.