What are trực tiếp bóng đá hôm nay euro cases of imposition of tax liability on exports and imports in Vietnam?

What are trực tiếp bóng đá hôm nay euro cases of imposition of tax liability on exports and imports in Vietnam?

According to Clause 1, Article 52 of trực tiếp bóng đá hôm nay euroTax Administration Law 2019, customs authorities shall impose tax liability on exports and imports in trực tiếp bóng đá hôm nay euro following cases:

- trực tiếp bóng đá hôm nay euro declarant declares tax according to illegal documents; fails to declare or accurately and fully declare information serving tax calculation;

- trực tiếp bóng đá hôm nay euro declarant fails to provide, refuses to provide or delays providing accounting books, documents and data relevant to tax calculation;

- trực tiếp bóng đá hôm nay euro declarant fails to prove, explain or fails to explain in trực tiếp bóng đá hôm nay euro tax calculation as prescribed by law; fails to comply with trực tiếp bóng đá hôm nay euro customs authority’s inspection decision;

- trực tiếp bóng đá hôm nay euro declarant fails to record or fully and accurately record data on trực tiếp bóng đá hôm nay euro accounting books to calculate tax;

- trực tiếp bóng đá hôm nay euro customs authority has evidence to that trực tiếp bóng đá hôm nay euro declared value is false;

- trực tiếp bóng đá hôm nay euro transaction is falsely carried out in a manner that affects trực tiếp bóng đá hôm nay euro amount of tax payable;

- trực tiếp bóng đá hôm nay euro declarant fails to calculate trực tiếp bóng đá hôm nay euro amount of tax payable themselves;

- Other cases of unconformable tax declaration discovered by customs authorities.

What are trực tiếp bóng đá hôm nay euro cases of imposition of tax liability on exports and imports in Vietnam? (Image from trực tiếp bóng đá hôm nay euro Internet)

Who hasthe power to impose tax liability on exports and imports in Vietnam?

According to Clause 7, Article 17 ofDecree 126/2020/ND-CP, trực tiếp bóng đá hôm nay euro power to impose tax liability on exports and imports in Vietnam includes:

+ trực tiếp bóng đá hôm nay euro Director of trực tiếp bóng đá hôm nay euro General Department of Customs,

+ Directors of Provincial Customs Departments,

+ Directors of Post-customs Clearance Inspection Departments and

+ Directors of district-level customs departments.

What is trực tiếp bóng đá hôm nay euro basis for tax liability imposition in Vietnam?

According to Article 15 ofDecree 126/2020/ND-CP, trực tiếp bóng đá hôm nay euro basis for tax liability impositionis as follows:

(1) Imposition of separate elements of taxation:

- In one of trực tiếp bóng đá hôm nay euro following cases, separate elements of taxation shall be imposed:

+ Through inspection of trực tiếp bóng đá hôm nay euro tax declaration dossier, trực tiếp bóng đá hôm nay euro tax authority suspects that trực tiếp bóng đá hôm nay euro taxpayer does not fully or accurately declare certain elements of taxation and fails to supplement or fully and accurately supplement trực tiếp bóng đá hôm nay euro declaration as requested by trực tiếp bóng đá hôm nay euro tax authority.

+ Through inspection of accounting books, invoices and relevant documents of trực tiếp bóng đá hôm nay euro taxpayer or relevant organizations or individuals, trực tiếp bóng đá hôm nay euro tax authority is able to prove that trực tiếp bóng đá hôm nay euro taxpayer does not accurately or truthfully record certain elements of taxation.

+ trực tiếp bóng đá hôm nay euro taxpayer records false selling prices for goods and services and in order to reduce trực tiếp bóng đá hôm nay euro taxable revenue; records false buying prices for goods serving business operation in order to increase trực tiếp bóng đá hôm nay euro amount of VAT deductible or reduce tax payable.

+ trực tiếp bóng đá hôm nay euro taxpayer has submitted trực tiếp bóng đá hôm nay euro tax declaration dossier but is not able to determine trực tiếp bóng đá hôm nay euro elements of taxation, or has determined trực tiếp bóng đá hôm nay euro elements of taxation but not able to calculate tax payable themselves.

+ One of trực tiếp bóng đá hôm nay euro cases specified in Clauses 10, 11, 12 Article 14 ofDecree 126/2020/ND-CP.

- Basis for tax liability imposition

+ For taxpayers that are organizations:

trực tiếp bóng đá hôm nay euro tax authority’s database and trade database; documents and effective inspection verdicts; verification results; minimum average tax payable of 03 local business establishments selling trực tiếp bóng đá hôm nay euro same commodities or having trực tiếp bóng đá hôm nay euro same business lines and scale. In case such business establishments are not available or are available but information about their commodities, business lines or scale is inadequate, information about business establishments in other areas may be used.

+ For individuals transferring real estate; receiving real estate as inheritance or gift

trực tiếp bóng đá hôm nay euro taxable price will be imposed by trực tiếp bóng đá hôm nay euro tax authority according to market price if trực tiếp bóng đá hôm nay euro taxable price declared by trực tiếp bóng đá hôm nay euro individual is lower than market price. trực tiếp bóng đá hôm nay euro taxable price imposed by trực tiếp bóng đá hôm nay euro tax authority must not be lower than trực tiếp bóng đá hôm nay euro applicable price imposed by trực tiếp bóng đá hôm nay euro People’s Committee of trực tiếp bóng đá hôm nay euro province.

- trực tiếp bóng đá hôm nay euro tax authority shall impose tax liability on trực tiếp bóng đá hôm nay euro basis of separate elements in accordance with effective tax laws.

(2). Imposition of proportional tax on revenue:

- Organizations paying VAT using trực tiếp bóng đá hôm nay euro subtraction method; individual businesses paying taxes using trực tiếp bóng đá hôm nay euro declaration method shall have proportional tax on revenue imposed in trực tiếp bóng đá hôm nay euro cases specified in Clauses 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11 Article 14 ofDecree 126/2020/ND-CP.

- Basis for proportional tax imposition

trực tiếp bóng đá hôm nay euro tax authority’s database and trade database; documents and effective inspection verdicts; verification results; minimum revenue of 03 local business establishments selling trực tiếp bóng đá hôm nay euro same commodities or having trực tiếp bóng đá hôm nay euro same business lines and scale. In case such business establishments are not available or are available but information about their commodities, business lines or scale is inadequate, information about business establishments in other areas with trực tiếp bóng đá hôm nay euro same natural and economic conditions may be used.

- trực tiếp bóng đá hôm nay euro tax authority shall determine trực tiếp bóng đá hôm nay euro amount of tax payable according to trực tiếp bóng đá hôm nay euro imposed revenue in accordance with effective tax laws.