What are bóng đá hôm nay trực tiếp cases where late tax payment interest is not charged in Vietnam?

What are bóng đá hôm nay trực tiếp cases where late tax payment interest is not charged in Vietnam?

According to Clause 5, Article 59 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019, thecases where late tax payment interest is not charged in Vietnam include:

- bóng đá hôm nay trực tiếp taxpayer provides goods/services which are covered by state budget, including sub-contractors in bóng đá hôm nay trực tiếp contract with bóng đá hôm nay trực tiếp investor, and are directly paid for by bóng đá hôm nay trực tiếp investor. If such goods/services are not yet to be paid for, late payment interest will not be charged.

bóng đá hôm nay trực tiếp outstanding tax exempt from late payment interest is bóng đá hôm nay trực tiếp tax on bóng đá hôm nay trực tiếp amount that is yet to be paid by state budget;

- In bóng đá hôm nay trực tiếp cases specified in Point b, Clause 4, Article 55 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019, late payment interest shall not be charged pending bóng đá hôm nay trực tiếp analysis result, official price, actual payment or additional customs value.

What are bóng đá hôm nay trực tiếp cases where late tax payment interest is not charged in Vietnam?

What are bóng đá hôm nay trực tiếp procedures and required documentsfor cancellation of late payment interestforlate tax payment interestexemptionfor taxpayersproviding goods/services that are covered by bóng đá hôm nay trực tiếp state budgetbut have not been paid for?

According to Clause 2, Article 22 ofCircular 80/2021/TT-BTC, bóng đá hôm nay trực tiếp procedures and required documents for cancellation of late payment interest for late tax payment interest exemption for taxpayers providing goods/services that are covered by bóng đá hôm nay trực tiếp state budget but have not been paid for are:

* Procedures

Step 1:bóng đá hôm nay trực tiếp taxpayer prepares an application for exemption from late payment interest and submits it to bóng đá hôm nay trực tiếp tax administration agency directly managing them or bóng đá hôm nay trực tiếp tax agency managing state budget revenues.

Step 2:In case bóng đá hôm nay trực tiếp submitted application for exemption from late payment interest is incomplete, within 03 working days from bóng đá hôm nay trực tiếp date of receiving bóng đá hôm nay trực tiếp dossier, bóng đá hôm nay trực tiếp tax agency must notify in writing using Form No. 01/TB-BSTT-NNT issued withDecree 126/2020/ND-CPrequesting bóng đá hôm nay trực tiếp taxpayer to provide an explanation or supplement bóng đá hôm nay trực tiếp documentation.

If bóng đá hôm nay trực tiếp submitted application for exemption from late payment interest is complete, within 10 working days from bóng đá hôm nay trực tiếp date of receiving bóng đá hôm nay trực tiếp dossier, bóng đá hôm nay trực tiếp tax agency issues a notice of disapproval for late payment interest exemption (Form No. 04/KTCN issued with Appendix 1 ofCircular 80/2021/TT-BTC) if bóng đá hôm nay trực tiếp case does not qualify for exemption or a notice of approval for late payment interest exemption (Form No. 05/KTCN issued with Appendix 1 ofCircular 80/2021/TT-BTC) if bóng đá hôm nay trực tiếp case qualifies for exemption.

* Application for exemption from late payment interest

- A written application for exemption from late payment interest using Form No. 01/KTCN issued with Appendix 1 ofCircular 80/2021/TT-BTC;

- A written confirmation from bóng đá hôm nay trực tiếp state budget using unit regarding bóng đá hôm nay trực tiếp taxpayer's unpaid amount using Form No. 02/KTCN issued with Appendix 1 ofCircular 80/2021/TT-BTC(original or certified copy);

- Contract for providinggoods and services signed with bóng đá hôm nay trực tiếp investor (original or taxpayer-certified copy).

What are bóng đá hôm nay trực tiếp cases where late tax payment interest ischarged in Vietnam?

Under Clause 1, Article 59 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019, cases where late tax payment interest ischarged in Vietnam include:

- bóng đá hôm nay trực tiếp taxpayer pays tax behind deadline, bóng đá hôm nay trực tiếp extended deadline, bóng đá hôm nay trực tiếp deadline written in bóng đá hôm nay trực tiếp tax authority’s notice, tax liability imposition decision or handling decision;

- If bóng đá hôm nay trực tiếp supplementation of bóng đá hôm nay trực tiếp tax declaration dossier leads to an increase in bóng đá hôm nay trực tiếp amount of tax payable, or bóng đá hôm nay trực tiếp tax authority or inspecting authority finds that tax is understated, late payment interest shall be charged on bóng đá hôm nay trực tiếp increase in tax over bóng đá hôm nay trực tiếp period from bóng đá hôm nay trực tiếp day succeeding bóng đá hôm nay trực tiếp initial deadline or bóng đá hôm nay trực tiếp deadline for tax payment of bóng đá hôm nay trực tiếp initial customs declaration;

- If bóng đá hôm nay trực tiếp supplementation of bóng đá hôm nay trực tiếp tax declaration dossier leads to a decrease in bóng đá hôm nay trực tiếp amount of refundable tax, or bóng đá hôm nay trực tiếp tax authority or inspecting authority finds that refundable tax is smaller than bóng đá hôm nay trực tiếp refunded tax, late payment interest shall be charged on bóng đá hôm nay trực tiếp excessively refunded tax, which has to be paid back to state budget, over bóng đá hôm nay trực tiếp period from bóng đá hôm nay trực tiếp day on which tax is refunded;

- bóng đá hôm nay trực tiếp cases in which outstanding debt may be paid by installments as prescribed in Clause 5, Article 124 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019;

- bóng đá hôm nay trực tiếp cases in which administrative penalties are not imposed due to expiration of bóng đá hôm nay trực tiếp time limit for penalty imposition but outstanding tax has to be collected as prescribed in Clause 3, Article 137 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019;

- bóng đá hôm nay trực tiếp cases in which administrative penalties are not imposed specified in Clauses 3 and 4, Article 142 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019;

- bóng đá hôm nay trực tiếp organization that is authorized by bóng đá hôm nay trực tiếp tax authority to collect tax but fails to transfer bóng đá hôm nay trực tiếp tax, late payment interest and fines paid by taxpayers to state budget in a timely manner shall pay an interest on such amount.