What are trực tiếp bóng đá euro hôm nay contents of publicly disclosed taxpayer registration information on trực tiếp bóng đá euro hôm nay website of General Department of Taxation of Vietnam?
What are trực tiếp bóng đá euro hôm nay contents of publicly disclosed taxpayer registration information on trực tiếp bóng đá euro hôm nay website of General Department of Taxation of Vietnam?
Pursuant to Clause 2, Article 22Circular 105/2020/TT-BTCregarding trực tiếp bóng đá euro hôm nay public disclosure of taxpayer registration information as follows:
Public disclosure of taxpayer registration information
1. Tax authorities are responsible for publicly disclosing taxpayer registration information on trực tiếp bóng đá euro hôm nay electronic portal of trực tiếp bóng đá euro hôm nay General Department of Taxation in trực tiếp bóng đá euro hôm nay following cases:
a) Taxpayer ceases operations, has completed trực tiếp bóng đá euro hôm nay procedures to terminate tax code efficacy (status 01).
b) Taxpayer ceases operations, has not completed trực tiếp bóng đá euro hôm nay procedures to terminate tax code efficacy (status 03).
c) Taxpayer temporarily ceases operations or business (status 05).
d) Taxpayer is not operating at trực tiếp bóng đá euro hôm nay registered address (status 06).
e) Taxpayer restores tax code according to Notification form number 19/TB-DKT issued with this Circular.
f) Taxpayer violates laws regarding taxpayer registration.
2. Content, form, and duration of public disclosure:
a) Content of disclosure: Information noted in trực tiếp bóng đá euro hôm nay Notification about trực tiếp bóng đá euro hôm nay taxpayer termination of tax code efficacy; Notification about trực tiếp bóng đá euro hôm nay taxpayer ceasing operations and completing procedures to terminate tax code efficacy; Notification about trực tiếp bóng đá euro hôm nay taxpayer not operating at trực tiếp bóng đá euro hôm nay registered address.
b) Form of disclosure: Posting on trực tiếp bóng đá euro hôm nay electronic portal of trực tiếp bóng đá euro hôm nay General Department of Taxation.
c) Duration of disclosure: No later than 1 (one) working day from trực tiếp bóng đá euro hôm nay date trực tiếp bóng đá euro hôm nay tax authority issues trực tiếp bóng đá euro hôm nay Notification or updates trực tiếp bóng đá euro hôm nay tax code status according to decisions or notifications conveyed by other competent state authorities.
3. Authority to disclose information:
trực tiếp bóng đá euro hôm nay tax authority directly managing trực tiếp bóng đá euro hôm nay taxpayer executes trực tiếp bóng đá euro hôm nay public disclosure of taxpayer information. Before disclosing taxpayer information, trực tiếp bóng đá euro hôm nay directly managing tax authority must review and verify to ensure trực tiếp bóng đá euro hôm nay accuracy of trực tiếp bóng đá euro hôm nay publicly disclosed information. In case of inaccurate disclosure, trực tiếp bóng đá euro hôm nay tax authority must correct trực tiếp bóng đá euro hôm nay information and disclose trực tiếp bóng đá euro hôm nay corrected content in trực tiếp bóng đá euro hôm nay manner of public disclosure.
Thus,according to trực tiếp bóng đá euro hôm nay above regulation, trực tiếp bóng đá euro hôm nay contents of trực tiếp bóng đá euro hôm nay publicly disclosed taxpayer registration information on trực tiếp bóng đá euro hôm nay website of General Department of Taxation of Vietnam include:
[1]Information noted in trực tiếp bóng đá euro hôm nay Notification about trực tiếp bóng đá euro hôm nay taxpayer termination of tax code efficacy;
[2]Notification about trực tiếp bóng đá euro hôm nay taxpayer ceasing operations and completing procedures to terminate tax code efficacy;
[3]Notification about trực tiếp bóng đá euro hôm nay taxpayer not operating at trực tiếp bóng đá euro hôm nay registered address.
What are trực tiếp bóng đá euro hôm nay contents of publicly disclosed taxpayer registration information on trực tiếp bóng đá euro hôm nay website of General Department of Taxation of Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)
6 cases where trực tiếp bóng đá euro hôm nay tax authority publicly discloses taxpayer registration information on trực tiếp bóng đá euro hôm nay website of General Department of Taxation of Vietnam
Pursuant to Clause 1, Article 22Circular 105/2020/TT-BTC, trực tiếp bóng đá euro hôm nay 6 cases where trực tiếp bóng đá euro hôm nay tax authority publicly discloses taxpayer registration information on trực tiếp bóng đá euro hôm nay website of General Department of Taxation of Vietnam include:
Case 1:Taxpayer ceases operations, has completed trực tiếp bóng đá euro hôm nay procedures to terminate tax code efficacy (status 01).
Case 2:Taxpayer ceases operations, has not completed trực tiếp bóng đá euro hôm nay procedures to terminate tax code efficacy (status 03).
Case 3:Taxpayer temporarily ceases operations or business (status 05).
Case 4:Taxpayer is not operating at trực tiếp bóng đá euro hôm nay registered address (status 06).
Case 5:Taxpayer restores tax code according to Notification form number 19/TB-DKT issued with this Circular.
Case 6:Taxpayer violates laws regarding taxpayer registration.
Can trực tiếp bóng đá euro hôm nay tax authority disclose information on taxpayers who evade taxes?
Pursuant to Article 100Law on Tax Administration 2019regarding trực tiếp bóng đá euro hôm nay public disclosure of taxpayer information as follows:
Public disclosure of taxpayer information
1. trực tiếp bóng đá euro hôm nay tax management authority is authorized to publicly disclose taxpayer information in trực tiếp bóng đá euro hôm nay following cases:
a) Tax evasion, delay in tax payment or other obligations due to trực tiếp bóng đá euro hôm nay state budget; tax debts and other obligations due to trực tiếp bóng đá euro hôm nay state budget;
b) Violation of tax laws adversely affecting trực tiếp bóng đá euro hôm nay rights and obligations of other organizations and individuals;
c) Non-compliance with trực tiếp bóng đá euro hôm nay tax management authority's requirements as prescribed by law.
Additionally, public disclosure of taxpayer information is also guided by Article 29Decree 126/2020/ND-CPas follows:
- trực tiếp bóng đá euro hôm nay tax management authority publicly discloses information about taxpayers in trực tiếp bóng đá euro hôm nay following cases:
+ Tax evasion, aiding tax evasion, misappropriation of taxes, violation of tax laws, then fleeing from trực tiếp bóng đá euro hôm nay business premises; illegally issuing, using invoices.
+ Failure to submit tax declaration dossiers within 90 days from trực tiếp bóng đá euro hôm nay deadline as stipulated by current tax law.
+ Ceasing activities, without completing procedures to terminate tax code efficacy, not operating at trực tiếp bóng đá euro hôm nay registered address.
+ Violations of tax laws by taxpayers affecting trực tiếp bóng đá euro hôm nay tax rights and obligations of other organizations and individuals.
+ Failure to comply with tax management authority's requirements as prescribed by law, such as: refusing to provide information and documents to tax management authority, non-compliance with inspection, audit decisions, and other requests from tax management authority according to trực tiếp bóng đá euro hôm nay law.
+ Obstructing, hindering tax, customs officials in performing their duties.
+ Exceeding 90 days from trực tiếp bóng đá euro hôm nay deadline for tax payments and other budget revenues or from trực tiếp bóng đá euro hôm nay deadline for complying with administrative decisions on tax management, and trực tiếp bóng đá euro hôm nay taxpayer or guarantor does not voluntarily comply.
+ Individuals or organizations do not comply with administrative decisions on tax management and engage in asset dispersion, absconding.
+ Other information is publicly disclosed as prescribed by law.
Therefore,in trực tiếp bóng đá euro hôm nay case of taxpayers evading taxes, trực tiếp bóng đá euro hôm nay tax management authority is permitted to publicly disclose their information.