What are the administrative penalties for failing to notify changes vtv5 trực tiếp bóng đá hôm nay information contained in taxpayer registration information applications in Vietnam?
What are the administrative penalties for failingto notify changes vtv5 trực tiếp bóng đá hôm nay information contained in taxpayer registration information applications in Vietnam?
According to Article 11 vtv5 trực tiếp bóng đá hôm nayDecree 125/2020/ND-CP, the regulations are as follows:
Penalties for violations against regulations on time limits for notification vtv5 trực tiếp bóng đá hôm nay changes in taxpayer registration information information
1. Cautions shall be given as a form vtv5 trực tiếp bóng đá hôm nay penalty imposed for the following violations:
a) notification vtv5 trực tiếp bóng đá hôm nay changes to taxpayer registration information information from 01 to 30 days after expiration vtv5 trực tiếp bóng đá hôm nay the prescribed time limits without entailing any change in taxpayer registration information certificates or tax identification number notifications under mitigating circumstances;
b) notification vtv5 trực tiếp bóng đá hôm nay changes to taxpayer registration information information from 01 to 10 days after expiration vtv5 trực tiếp bóng đá hôm nay the prescribed time limits if such changes entail any change in taxpayer registration information certificates or tax identification number notifications under mitigating circumstances.
2. Fines ranging from VND 500,000 to VND 1,000,000 shall be imposed for the act vtv5 trực tiếp bóng đá hôm nay notification vtv5 trực tiếp bóng đá hôm nay changes to taxpayer registration information information from 01 to 30 days after expiration vtv5 trực tiếp bóng đá hôm nay the prescribed time limits without entailing any change in taxpayer registration information certificates or tax identification number notifications, except the cases specified in point a vtv5 trực tiếp bóng đá hôm nay clause 1 vtv5 trực tiếp bóng đá hôm nay this Article.
3. Fines ranging from VND 1,000,000 to VND 3,000,000 shall be imposed for one vtv5 trực tiếp bóng đá hôm nay the following violations:
a) notification vtv5 trực tiếp bóng đá hôm nay changes to taxpayer registration information information from 31 to 90 days after expiration vtv5 trực tiếp bóng đá hôm nay the prescribed time limits without entailing any change in taxpayer registration information certificates or tax identification number notifications;
b) notification vtv5 trực tiếp bóng đá hôm nay changes to taxpayer registration information information from 01 to 30 days after expiration vtv5 trực tiếp bóng đá hôm nay the prescribed time limits if such changes entail any change in taxpayer registration information certificates or tax identification number notifications, except as specified in point b vtv5 trực tiếp bóng đá hôm nay clause 1 vtv5 trực tiếp bóng đá hôm nay this Article.
4. Fines ranging from VND 3,000,000 to VND 5,000,000 shall be imposed for one vtv5 trực tiếp bóng đá hôm nay the following violations:
a) notification vtv5 trực tiếp bóng đá hôm nay changes to taxpayer registration information information at least 91 days after expiration vtv5 trực tiếp bóng đá hôm nay the prescribed time limits without entailing any change in taxpayer registration information certificates or tax identification number notifications;
b) notification vtv5 trực tiếp bóng đá hôm nay changes to taxpayer registration information information from 31 to 90 days after expiration vtv5 trực tiếp bóng đá hôm nay the prescribed time limits if these changes entail any change in taxpayer registration information certificates or tax identification number notifications.
5. Fines ranging from VND 5,000,000 to VND 7,000,000 shall be imposed for one vtv5 trực tiếp bóng đá hôm nay the following violations:
a) notification vtv5 trực tiếp bóng đá hôm nay changes to taxpayer registration information information at least 91 days after expiration vtv5 trực tiếp bóng đá hôm nay the prescribed time limits if these changes entail any change in taxpayer registration information certificates or tax identification number notifications;
b) Failing to notify changes vtv5 trực tiếp bóng đá hôm nay information contained in taxpayer registration information applications.
6. Regulations laid down in this Article shall be applied to the following cases:
a) Non-business persons who have been granted personal income tax identification codes delay in registering changes in their ID information after receipt vtv5 trực tiếp bóng đá hôm nay 12-digit ID cards;
b) Income payers delay in registering changes from ID cards to 12-digit ID cards vtv5 trực tiếp bóng đá hôm nay PIT payers that are persons granting authorization to complete PIT finalization procedures;
c) Notifying changes in information about taxpayer’s address contained in taxpayer registration information applications after expiration vtv5 trực tiếp bóng đá hôm nay the prescribed time limits due to any change in administrative jurisdictions under the Resolutions vtv5 trực tiếp bóng đá hôm nay the National Assembly’s Standing Committee or National Assembly.
7. Remedies: Compelling the submission vtv5 trực tiếp bóng đá hôm nay application for changes in taxpayer registration information information in case vtv5 trực tiếp bóng đá hôm nay committing the act specified in point b vtv5 trực tiếp bóng đá hôm nay clause 5 vtv5 trực tiếp bóng đá hôm nay this Article.
Thus, an administrative fine ranging from VND 5,000,000 to VND 7,000,000 shall be imposed for failingto notify changes vtv5 trực tiếp bóng đá hôm nay information contained in taxpayer registration information applications in Vietnam.
Note: According to clause 4, Article 7 vtv5 trực tiếp bóng đá hôm nayDecree 125/2020/ND-CP, the above fine applies to organizations. In case vtv5 trực tiếp bóng đá hôm nay individual violations, the fine will be half vtv5 trực tiếp bóng đá hôm nay that for organizations.
In addition to administrative penalties, it is mandatory to follow the procedure for changing taxpayer registration information in accordance with the law.
What are the administrative penalties for ffailing to notify changes vtv5 trực tiếp bóng đá hôm nay information contained in taxpayer registration information applications? (Image from the Internet)
What does the application for change oftaxpayer registration information in Vietnam include?
According to point b, clause 3, Article 10 vtv5 trực tiếp bóng đá hôm nayCircular 105/2020/TT-BTC, the regulations are as follows:
Location vtv5 trực tiếp bóng đá hôm nay submission and application for change vtv5 trực tiếp bóng đá hôm nay taxpayer registration information
Location vtv5 trực tiếp bóng đá hôm nay submission and application for change vtv5 trực tiếp bóng đá hôm nay taxpayer registration information are specified in Article 36 vtv5 trực tiếp bóng đá hôm nay the Law on Tax Administration and the following regulations:
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b) The application for change vtv5 trực tiếp bóng đá hôm nay taxpayer registration information, filed with the tax authority in person, includes:
- Application form for change vtv5 trực tiếp bóng đá hôm nay taxpayer registration information No. 08-MST hereto appended;
- Copy vtv5 trực tiếp bóng đá hôm nay unexpired citizen identification card or ID card, for an Vietnamese nationality individual; copy vtv5 trực tiếp bóng đá hôm nay unexpired passport, for a foreign national or overseas Vietnamese, if the taxpayer registration information information thereon is changed.
Thus, the the application forchange oftaxpayer registration information submitted directly to the tax authorityincludes:
- Application form forchange vtv5 trực tiếp bóng đá hôm nay taxpayer registration information made in Form 08-MST.
-Copy vtv5 trực tiếp bóng đá hôm nay unexpired citizen identification card or ID card, for a Vietnamese nationality individual.
What are the regulations onnotification vtv5 trực tiếp bóng đá hôm nay changes to taxpayer registration informationin Vietnam?
According to Article 36 vtv5 trực tiếp bóng đá hôm nay theTax Administration Law 2019, the regulations on notification vtv5 trực tiếp bóng đá hôm nay changes to taxpayer registration information are as follows:
- Upon any change to taxpayer registration information, taxpayers who combine taxpayer registration with business registration shall notify the changes to taxpayer registration information together with changes to business registration information as prescribed by law.
In case taxpayers' change vtv5 trực tiếp bóng đá hôm nay address leads to change vtv5 trực tiếp bóng đá hôm nay supervisory tax authorities, taxpayers must complete tax procedures with supervisory tax authorities as prescribed inTax Administration Law 2019before registering with business registration authorities for change vtv5 trực tiếp bóng đá hôm nay information.
- When there is any change to taxpayer registration information, taxpayers directly registered with tax authorities must notify their supervisory tax authorities within 10 working days starting from the date vtv5 trực tiếp bóng đá hôm nay changes to information.
- In case individuals authorizing their income payers to register changes to taxpayer registration information for themselves and their dependants, they must notify the income payers in no later than 10 working days starting from the date vtv5 trực tiếp bóng đá hôm nay changes to information; the income payers shall be responsible for notifying tax authorities vtv5 trực tiếp bóng đá hôm nay the changes in no later than 10 working days starting from the date vtv5 trực tiếp bóng đá hôm nay authorization from taxpayers.
