What are vtv2 trực tiếp bóng đá hôm nay administrative penalties for violations against regulations on time limits for notification of changes in taxpayer registration information in Vietnam?

What are vtv2 trực tiếp bóng đá hôm nay regulations onnotification of changes to taxpayer registration informationin Vietnam?

According to Article 36 of vtv2 trực tiếp bóng đá hôm nayTax Administration Law 2019, vtv2 trực tiếp bóng đá hôm nay regulations on notification of 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 vtv2 trực tiếp bóng đá hôm nay changes to taxpayer registration information together with changes to business registration information as prescribed by law.

In case taxpayers' change of address leads to change of 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 of 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 vtv2 trực tiếp bóng đá hôm nay date of 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 vtv2 trực tiếp bóng đá hôm nay income payers in no later than 10 working days starting from vtv2 trực tiếp bóng đá hôm nay date of changes to information; vtv2 trực tiếp bóng đá hôm nay income payers shall be responsible for notifying tax authorities of vtv2 trực tiếp bóng đá hôm nay changes in no later than 10 working days starting from vtv2 trực tiếp bóng đá hôm nay date of authorization from taxpayers.

What are vtv2 trực tiếp bóng đá hôm nay administrative penalties for violations against regulations on time limits for notification of changes in taxpayer registration information inVietnam? (Image from Internet)

What are vtv2 trực tiếp bóng đá hôm nay administrative penalties for violations against regulations on time limits for notification of changes in taxpayer registration information inVietnam?

As per Article 11 ofDecree 125/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay penalties for violations against regulations on time limits for notification of changes in taxpayer registration informationare as follows:

(1) Cautions shall be given as a form of penalty imposed for vtv2 trực tiếp bóng đá hôm nay following violations:

- notification of changes to taxpayer registration information from 01 to 30 days after expiration of vtv2 trực tiếp bóng đá hôm nay prescribed time limits without entailing any change in taxpayer registration information certificates or tax identification number notifications under mitigating circumstances;

- notification of changes to taxpayer registration information from 01 to 10 days after expiration of vtv2 trực tiếp bóng đá hôm nay 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 vtv2 trực tiếp bóng đá hôm nay act of notification of changes to taxpayer registration information from 01 to 30 days after expiration of vtv2 trực tiếp bóng đá hôm nay prescribed time limits without entailing any change in taxpayer registration information certificates or tax identification number notifications, except vtv2 trực tiếp bóng đá hôm nay cases specified in point a of clause 1 of this Article.

(3) Fines ranging from VND 1,000,000 to VND 3,000,000 shall be imposed for one of vtv2 trực tiếp bóng đá hôm nay following violations:

- notification of changes to taxpayer registration information from 31 to 90 days after expiration of vtv2 trực tiếp bóng đá hôm nay prescribed time limits without entailing any change in taxpayer registration information certificates or tax identification number notifications;

- notification of changes to taxpayer registration information from 01 to 30 days after expiration of vtv2 trực tiếp bóng đá hôm nay 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 of clause 1 of this Article.

(4) Fines ranging from VND 3,000,000 to VND 5,000,000 shall be imposed for one of vtv2 trực tiếp bóng đá hôm nay following violations:

- notification of changes to taxpayer registration information at least 91 days after expiration of vtv2 trực tiếp bóng đá hôm nay prescribed time limits without entailing any change in taxpayer registration information certificates or tax identification number notifications;

- notification of changes to taxpayer registration information from 31 to 90 days after expiration of vtv2 trực tiếp bóng đá hôm nay 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 of vtv2 trực tiếp bóng đá hôm nay following violations:

- notification of changes to taxpayer registration information at least 91 days after expiration of vtv2 trực tiếp bóng đá hôm nay prescribed time limits if these changes entail any change in taxpayer registration information certificates or tax identification number notifications;

- Failing to notify changes of information contained in taxpayer registration information applications.

(6) Regulations laid down in this Article shall be applied to vtv2 trực tiếp bóng đá hôm nay following cases:

- Non-business persons who have been granted personal income tax identification codes delay in registering changes in their ID information after receipt of 12-digit ID cards;

- Income payers delay in registering changes from ID cards to 12-digit ID cards of PIT payers that are persons granting authorization to complete PIT finalization procedures;

- Notifying changes in information about taxpayer’s address contained in taxpayer registration information applications after expiration of vtv2 trực tiếp bóng đá hôm nay prescribed time limits due to any change in administrative jurisdictions under vtv2 trực tiếp bóng đá hôm nay Resolutions of vtv2 trực tiếp bóng đá hôm nay National Assembly’s Standing Committee or National Assembly.

(7) Remedies: Compelling vtv2 trực tiếp bóng đá hôm nay submission of application for changes in taxpayer registration information in case of committing vtv2 trực tiếp bóng đá hôm nay act specified in (5) is required.

Note: According to Clause 4 Article 7 ofDecree 125/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay above-mentioned fines apply to organizations. For individual violators, vtv2 trực tiếp bóng đá hôm nay fines will be 1/2 of those applied to organizations.

What is vtv2 trực tiếp bóng đá hôm nay time limit for vtv2 trực tiếp bóng đá hôm nay execution ofdecisions on imposing vtv2 trực tiếp bóng đá hôm nay penalties for violations against regulations on time limits for notification of changes in taxpayer registration information inVietnam?

Under Article 40 ofDecree 125/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay regulations are as follows:

Time limit for execution of tax or invoice-related administrative penalty charge decisions

1. Time limit for execution of tax or invoice-related administrative penalty charge decisions shall be 01 year from vtv2 trực tiếp bóng đá hôm nay decision-issuing date. Upon expiry of vtv2 trực tiếp bóng đá hôm nay aforesaid execution time limit, if vtv2 trực tiếp bóng đá hôm nay tax authority has not yet transmitted or sent vtv2 trực tiếp bóng đá hôm nay administrative penalty charge decision to vtv2 trực tiếp bóng đá hôm nay violating entity or person under vtv2 trực tiếp bóng đá hôm nay provisions of Article 39 herein, that decision shall become inactive.

If vtv2 trực tiếp bóng đá hôm nay administrative penalty charge decision requires vtv2 trực tiếp bóng đá hôm nay enforcement of any remedy, such remedy shall be enforced as usual.

2. If vtv2 trực tiếp bóng đá hôm nay sanctioned entity or person deliberately evades or defers execution of vtv2 trực tiếp bóng đá hôm nay decision, vtv2 trực tiếp bóng đá hôm nay time limit for execution of vtv2 trực tiếp bóng đá hôm nay penalty charge decision shall start from vtv2 trực tiếp bóng đá hôm nay date of termination of vtv2 trực tiếp bóng đá hôm nay act of evasion or deferment.

3. If vtv2 trực tiếp bóng đá hôm nay tax authority has transmitted or sent vtv2 trực tiếp bóng đá hôm nay administrative penalty charge decision to vtv2 trực tiếp bóng đá hôm nay violating entity or person as provided in Article 39 herein, but vtv2 trực tiếp bóng đá hôm nay sanctioned entity or person has not yet paid or has not fully paid fines, back taxes or deferred amounts, tax authorities must track amounts not yet paid on tax administration systems and apply measures to enforce recovery of outstanding taxes under regulations in order to fully collect amounts payable into vtv2 trực tiếp bóng đá hôm nay state budget.

Thus, vtv2 trực tiếp bóng đá hôm nay time limit for vtv2 trực tiếp bóng đá hôm nay execution ofdecisions on imposingthe penalties for violations against regulations on time limits for notification of changes in taxpayer registration information inVietnam is 1 year from vtv2 trực tiếp bóng đá hôm nay date of thedecision.

Note: If vtv2 trực tiếp bóng đá hôm nay administrative penalty charge decision requires vtv2 trực tiếp bóng đá hôm nay enforcement of any remedy, such remedy shall be enforced as usual.

Additionally, if vtv2 trực tiếp bóng đá hôm nay sanctioned entity or person deliberately evades or defers execution of vtv2 trực tiếp bóng đá hôm nay decision, vtv2 trực tiếp bóng đá hôm nay time limit for execution of vtv2 trực tiếp bóng đá hôm nay penalty charge decision shall start from vtv2 trực tiếp bóng đá hôm nay date of termination of vtv2 trực tiếp bóng đá hôm nay act of evasion or deferment.