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What is trực tiếp bóng đá k+ Evasion?

According to Clause 2, Article 17 of theLaw on trực tiếp bóng đá k+ Administration 2019, taxpayers are responsible for accurately, honestly, fully declaring and submitting trực tiếp bóng đá k+ documents on time; they are legally responsible for the accuracy, truthfulness, and completeness of trực tiếp bóng đá k+ files.

Currently, the law does not have a specific definition of what constitutes trực tiếp bóng đá k+ evasion. However, we can understand trực tiếp bóng đá k+ evasion as acts by individuals or organizations that use illegal methods to reduce the amount of trực tiếp bóng đá k+ to be paid according to regulations or to avoid the obligation to pay taxes.

What are administrative penalties for trực tiếp bóng đá k+ evasion in Vietnam? (Image from the Internet)

What are the administrative penalties for trực tiếp bóng đá k+ evasion in Vietnam?

According to the provisions of Article 17 ofDecree 125/2020/ND-CP, the administrative penalties for trực tiếp bóng đá k+ evasion are as follows:

Level 1: A fine of an amount equal to the evaded trực tiếp bóng đá k+ for taxpayers with at least one mitigating circumstance when performing any of the following violations:

- Failure to submit a taxpayer registration application; failure to submit trực tiếp bóng đá k+ declaration documents or delayed submission of trực tiếp bóng đá k+ declaration documents by over 90 days from the deadline or extended deadline, except in the following cases:

+ Submitting trực tiếp bóng đá k+ declaration documents beyond the regulatory limit of 91 days or more without incurring any trực tiếp bóng đá k+ liability;

+ Failure to submit trực tiếp bóng đá k+ declaration documents without incurring any trực tiếp bóng đá k+;

+ Submitting trực tiếp bóng đá k+ declaration documents over 90 days past the deadline, incurring a trực tiếp bóng đá k+ liability which has been fully paid before the trực tiếp bóng đá k+ authority announces the trực tiếp bóng đá k+ inspection or audit decision, or before the trực tiếp bóng đá k+ authority prepares a report on the late filing of trực tiếp bóng đá k+ declaration documents.

- Not recording in accounting books income related to the trực tiếp bóng đá k+ liability determination, incorrect or omitted trực tiếp bóng đá k+ declaration leading to insufficient trực tiếp bóng đá k+ payment or increased refundable, exempted, or reduced trực tiếp bóng đá k+ amounts.

Except for acts of misdeclaration leading to an insufficient trực tiếp bóng đá k+ payment or increased refundable, exempted, or reduced trực tiếp bóng đá k+ amounts as specified in Article 16 ofDecree 125/2020/ND-CP;

- Failure to issue invoices for goods, services sold, except when taxpayers have declared the value of goods and services provided in the corresponding trực tiếp bóng đá k+ term;

- Issuing incorrect invoices for goods and services sold in terms of quantity or value to declare lower taxes than actual, discovered after the filing deadline;

- Using illegal invoices or improperly utilizing invoices to declare taxes reducing the payable trực tiếp bóng đá k+ amount or increasing refundable, exempted, or reduced trực tiếp bóng đá k+ amounts;

- Using illegal or falsified documents, using documents that do not reflect the true nature or actual value of transactions to determine incorrectly the trực tiếp bóng đá k+ liability, the exempted, reduced, or refundable trực tiếp bóng đá k+ amount;

Preparing false documentation to cancel materials and goods, reducing the payable trực tiếp bóng đá k+ liability or increasing the refundable, exempted, or reduced trực tiếp bóng đá k+ amounts;

- Using trực tiếp bóng đá k+-exempt, trực tiếp bóng đá k+-free goods not for the intended purpose without declaring the change of use purpose and declaring trực tiếp bóng đá k+ with the trực tiếp bóng đá k+ authority;

- Conducting business during the period of suspension or temporary suspension without notifying the trực tiếp bóng đá k+ authority, except for cases where they notify to continue business activities before the announced period without incurring trực tiếp bóng đá k+ liability.

Level 2: A fine of 1.5 times the evaded trực tiếp bóng đá k+ for taxpayers who commit any of the violations mentioned in Level 1 without mitigating or aggravating circumstances.

Level 3: A fine of twice the evaded trực tiếp bóng đá k+ for taxpayers who commit any of the violations mentioned in Level 1 with one aggravating circumstance.

Level 4: A fine of 2.5 times the evaded trực tiếp bóng đá k+ for taxpayers who commit any of the violations mentioned in Clause 1 of this Article with two aggravating circumstances.

Level 5: A fine of three times the evaded trực tiếp bóng đá k+ for taxpayers who commit any of the violations mentioned in Level 1 with three or more aggravating circumstances.

Note: According to Clause 4, Article 7 ofDecree 125/2020/ND-CPthe above fines apply to individual taxpayers (including households and business households).

Additionally, Clause 5, Article 5 ofDecree 125/2020/ND-CPstipulates:

Principles for imposing administrative penalties for trực tiếp bóng đá k+ and invoice violations

...

5. For the same administrative violation in trực tiếp bóng đá k+ and invoices, the fine imposed on organizations is twice that imposed on individuals, except for the fines specified in Articles 16, 17, and 18 of this Decree.

Thus, for trực tiếp bóng đá k+ evasion, the administrative penalties for individuals and organizations committing the same violation are equal.

What is the time limit for imposing penalties on trực tiếp bóng đá k+ evasion violations in Vietnam?

According to Point b, Clause 2, Article 8 ofDecree 125/2020/ND-CP, the time limit for imposing administrative penalties for trực tiếp bóng đá k+ evasion (not reaching the level of criminal liability) is five years from the date of the violation.