What are vtv5 trực tiếp bóng đá hôm nay acts of using illegal invoices and evidencing documents in Vietnam?
What are vtv5 trực tiếp bóng đá hôm nay acts of using illegal invoices and evidencing documents in Vietnam?
vtv5 trực tiếp bóng đá hôm nay acts of using illegal invoices and evidencing documents are those stipulated in Article 4 ofDecree 125/2020/ND-CPincluding:
- Fake invoices and evidencing documents;
- Invoices and evidencing documents that are not yet valid for use or have expired in terms of usage;
- Invoices that have been suspended from use during vtv5 trực tiếp bóng đá hôm nay enforcement duration of suspension, except when permitted by vtv5 trực tiếp bóng đá hôm nay tax authorities;
- Electronic invoices not registered with vtv5 trực tiếp bóng đá hôm nay tax authorities;
- Electronic invoices without tax authority codes when such codes are required;
- Invoices for purchased goods and services with creation dates after tax authorities have determined that vtv5 trực tiếp bóng đá hôm nay seller does not operate at vtv5 trực tiếp bóng đá hôm nay registered business address;
- Invoices and evidencing documents for purchased goods and services with creation dates before vtv5 trực tiếp bóng đá hôm nay determination date that vtv5 trực tiếp bóng đá hôm nay issuer does not operate at vtv5 trực tiếp bóng đá hôm nay registered business address, or without vtv5 trực tiếp bóng đá hôm nay notification from tax authorities, particularly if there is already a conclusion from tax, police, or other functional agencies that these invoices or evidencing documents are illegal.
What are vtv5 trực tiếp bóng đá hôm nay acts of using illegal invoices and evidencing documents in Vietnam? (Image from Internet)
What are administrative fines for vtv5 trực tiếp bóng đá hôm nay acts of using illegal invoices and evidencing documents in Vietnam?
Based on Article 7, Article 16, Article 17, Article 28 ofDecree 125/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay administrative fines for vtv5 trực tiếp bóng đá hôm nay acts of using illegal invoices and evidencing documents are as follows:
(1)A fine of 20% of vtv5 trực tiếp bóng đá hôm nay understated tax amount or vtv5 trực tiếp bóng đá hôm nay tax exempted, reduced, or refunded higher than vtv5 trực tiếp bóng đá hôm nay regulation when using illegal invoices and evidencing documents to account for vtv5 trực tiếp bóng đá hôm nay value of goods and services purchased, reducing vtv5 trực tiếp bóng đá hôm nay payable tax amount or increasing vtv5 trực tiếp bóng đá hôm nay refunded, exempted, or reduced tax amount. If discovered during tax inspection, vtv5 trực tiếp bóng đá hôm nay buyer proves vtv5 trực tiếp bóng đá hôm nay fault belongs to vtv5 trực tiếp bóng đá hôm nay seller and vtv5 trực tiếp bóng đá hôm nay buyer has fully accounted according to vtv5 trực tiếp bóng đá hôm nay regulations.
| Remedial measures: - Must pay vtv5 trực tiếp bóng đá hôm nay full amount of vtv5 trực tiếp bóng đá hôm nay understated tax, vtv5 trực tiếp bóng đá hôm nay over-refunded, exempted, or reduced tax amount, and late payment interest into vtv5 trực tiếp bóng đá hôm nay state budget. If vtv5 trực tiếp bóng đá hôm nay time limit for penalty has expired, vtv5 trực tiếp bóng đá hôm nay taxpayer is not subject to vtv5 trực tiếp bóng đá hôm nay above penalties but must still pay vtv5 trực tiếp bóng đá hôm nay due amount and late payment interest into vtv5 trực tiếp bóng đá hôm nay state budget. - Must adjust losses, deductible VAT input transferred to subsequent durations (if any). |
(2)Using illegal invoices or evidencing documents to declare tax, reducing payable tax or increasing vtv5 trực tiếp bóng đá hôm nay refunded, exempted, or reduced tax amount:
+ A fine equal to 1 times vtv5 trực tiếp bóng đá hôm nay amount of evaded tax for taxpayers with at least one mitigating circumstance.
+ A fine equal to 1.5 times vtv5 trực tiếp bóng đá hôm nay amount of evaded tax for taxpayers with no aggravating or mitigating circumstances.
+ A fine equal to 2 times vtv5 trực tiếp bóng đá hôm nay amount of evaded tax for taxpayers with one aggravating circumstance.
+ A fine equal to 2.5 times vtv5 trực tiếp bóng đá hôm nay amount of evaded tax for taxpayers with two aggravating circumstances.
+ A fine equal to 3 times vtv5 trực tiếp bóng đá hôm nay amount of evaded tax for taxpayers with three or more aggravating circumstances.
| Remedial measures: - Must pay vtv5 trực tiếp bóng đá hôm nay full amount of evaded tax into vtv5 trực tiếp bóng đá hôm nay state budget. If vtv5 trực tiếp bóng đá hôm nay tax evasion acts exceed vtv5 trực tiếp bóng đá hôm nay time limit for penalty, vtv5 trực tiếp bóng đá hôm nay taxpayer is not penalized but must pay vtv5 trực tiếp bóng đá hôm nay evaded tax and vtv5 trực tiếp bóng đá hôm nay late payment interest into vtv5 trực tiếp bóng đá hôm nay state budget as per regulations. - Must adjust losses, deductible VAT input on tax filings (if any) for vtv5 trực tiếp bóng đá hôm nay acts specified in Clauses 1, 2, 3, 4, 5 of this Article. |
(3)vtv5 trực tiếp bóng đá hôm nay acts of using illegal invoices excluding (1) and (2) will be fined from VND 20,000,000 to VND 50,000,000. In addition to fines, vtv5 trực tiếp bóng đá hôm nay violator must cancel vtv5 trực tiếp bóng đá hôm nay used invoices.
(4)vtv5 trực tiếp bóng đá hôm nay acts of using illegal evidencing documents as specified in (2) for tax declaration, reducing payable tax, or increasing refunded, exempted, or reduced tax, found after vtv5 trực tiếp bóng đá hôm nay tax filing duration but not reducing payable tax or not increasing refundable tax, will be subject to administrative fines as follows:
A fine ranging from VND 5,000,000 to VND 8,000,000 for organizations;
A fine ranging from VND 2,500,000 to VND 4,000,000 for individuals, households, and business households.
What is vtv5 trực tiếp bóng đá hôm nay time limits for imposition of administrative penalties related to invoices in Vietnam?
Based on Article 8 ofDecree 125/2020/ND-CPas amended by Clause 1 Article 1 ofDecree 102/2021/ND-CP:
Time limits for imposition of administrative penalties related to tax, invoices; vtv5 trực tiếp bóng đá hôm nay duration considered as not penalized; vtv5 trực tiếp bóng đá hôm nay duration for tax collection.
1. time limits for imposition of administrative penalties related to invoices
a) vtv5 trực tiếp bóng đá hôm nay time limits for imposition of administrative penalties related to invoices is 02 years.
b) vtv5 trực tiếp bóng đá hôm nay counting time for vtv5 trực tiếp bóng đá hôm nay time limits for imposition of administrative penalties related to invoices is stipulated as follows:
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vtv5 trực tiếp bóng đá hôm nay time limits for imposition of administrative penalties related to invoices is 02 years.
