What are xem bóng đá trực tiếp vtv2 exceptions to tax or invoice-related administrative penalties in Vietnam?
What are xem bóng đá trực tiếp vtv2 exceptions to tax or invoice-related administrative penalties in Vietnam?
Under Article 9 ofDecree 125/2020/ND-CP, xem bóng đá trực tiếp vtv2 exceptions to tax or invoice-related administrative penalties in Vietnam include:
- Exceptions to administrative penalties prescribed in laws on handling of administrative violations shall be treated as xem bóng đá trực tiếp vtv2 exceptions to tax or invoice-related administrative penalties.
Taxpayers’ delay in carrying out electronic tax or invoice-related procedures due to technical problems of information technology systems that are informed on tax authorities’ web portals shall constitute xem bóng đá trực tiếp vtv2 act of violation caused by force majeure events under xem bóng đá trực tiếp vtv2 provisions of clause 4 of Article 11 in xem bóng đá trực tiếp vtv2Law on Handling Administrative Violations 2012.
- Taxpayers’ commission of tax-related administrative violations due to xem bóng đá trực tiếp vtv2 execution of instructional documents, decisions to respond to such violations of competent tax authorities or state regulatory agencies related to xem bóng đá trực tiếp vtv2 tasks of determining taxpayer’s tax obligations (including those issued before xem bóng đá trực tiếp vtv2 effective date ofNghị định 125/2020/NĐ-CPshall be treated as exceptions to administrative penalties for tax-related violations or fines for late payment of taxes, except if taxpayers’ tax-related administrative violations are discovered after receipt of conclusions of tax inspections and examinations carried out at xem bóng đá trực tiếp vtv2 taxpayer’s offices that none of xem bóng đá trực tiếp vtv2 taxpayer’s defects arising from xem bóng đá trực tiếp vtv2 declaration and calculation of taxes payable or tax exemptions, reductions or refunds have been discovered yet.
- If, after making xem bóng đá trực tiếp vtv2 false declaration, xem bóng đá trực tiếp vtv2 taxpayer has supplemented tax returns and, of their own accord, has paid taxes before xem bóng đá trực tiếp vtv2 time of xem bóng đá trực tiếp vtv2 tax authority’s announcement of their decisions to conduct tax inspections or examinations at xem bóng đá trực tiếp vtv2 taxpayer’s offices, or before xem bóng đá trực tiếp vtv2 time of xem bóng đá trực tiếp vtv2 tax authority’s discovery thereof without needing to carry out these inspections or examinations, or before xem bóng đá trực tiếp vtv2 time of other competent authorities’ discovery thereof, xem bóng đá trực tiếp vtv2 act of false declaration committed in this situation shall be exempted from any tax-related administrative penalties.
- None of administrative penalties for tax-related violations shall be imposed upon persons directly carrying out personal income tax finalization procedures if they delay filing personal income tax finalization applications to claim their tax refunds; upon sole proprietorship households and sole proprietors subject to taxation or fixing of xem bóng đá trực tiếp vtv2 constant tax rates as provided in Article 51 of xem bóng đá trực tiếp vtv2Law on Tax Administration 2019.
- During xem bóng đá trực tiếp vtv2 extension of xem bóng đá trực tiếp vtv2 time limit for tax return submission, taxpayers shall be exempted from any administrative penalties for violations related to xem bóng đá trực tiếp vtv2 time limit for submission of tax returns.
What are xem bóng đá trực tiếp vtv2 exceptions to tax or invoice-related administrative penalties in Vietnam? (Image from xem bóng đá trực tiếp vtv2 Internet)
What are xem bóng đá trực tiếp vtv2 two main sanctioning forms for tax or invoice-related administrativeviolations in Vietnam?
Under Clause 1, Article 7Decree 125/2020/ND-CP, xem bóng đá trực tiếp vtv2 two main sanctioning forms for tax or invoice-related administrative violations include Cautions and fines:
(1)Cautions
Cautions shall apply to violations arising from implementation of tax or invoice-related procedures which are not serious, are committed under mitigating circumstances and are classified as those subject to cautions under this Decree.
(2) Fines
Fines not greater than VND 100,000,000 shall be imposed on entities committing invoice-related violations. Fines not greater than VND 50.000.000 shall be imposed on entities committing invoice-related violations.
Fines not greater than VND 200,000,000 shall be imposed on taxpayers that are entities committing tax-related violations. Fines not greater than VND 100,000,000 shall be imposed on taxpayers that are persons committing tax-related violations.
A fine which equals 20% of xem bóng đá trực tiếp vtv2 underpaid tax amount or xem bóng đá trực tiếp vtv2 higher-than-prescribed amount of tax exemption, reduction or refund shall be imposed for any violation arising from xem bóng đá trực tiếp vtv2 act of false declaration leading to xem bóng đá trực tiếp vtv2 underpayment of tax amount or xem bóng đá trực tiếp vtv2 increase in xem bóng đá trực tiếp vtv2 amount of tax exemption, reduction or refund.
A fine which is 1 or 3 times as much as xem bóng đá trực tiếp vtv2 evaded tax amount shall be imposed for any tax evasion act.
Fines equaling xem bóng đá trực tiếp vtv2 amounts of tax, xem bóng đá trực tiếp vtv2 deferred amounts of tax or xem bóng đá trực tiếp vtv2 fines not paid into xem bóng đá trực tiếp vtv2 state budget (minus minimum balances of demand accounts subject to regulations of commercial banks providing fiduciary payment services for taxpayers) shall be imposed upon commercial banks defaulting on liabilities to withdraw money from taxpayer's accounts to pay into xem bóng đá trực tiếp vtv2 state budget’s accounts upon tax authority’s request, except when taxpayer’s accounts opened at these commercial banks have zero balance, or all balance has been left zero due to xem bóng đá trực tiếp vtv2 remittance of all money left in taxpayer’s accounts to xem bóng đá trực tiếp vtv2 state budget's accounts if such remittance is not sufficient to pay off all taxes owed by xem bóng đá trực tiếp vtv2 taxpayer.
What are xem bóng đá trực tiếp vtv2 remedial measures for tax or invoice-related administrative violations in Vietnam?
Under Clause 3, Article 7 ofDecree 125/2020/ND-CP, remedial measures for invoice-related administrative violations in Vietnam include:
(1)Compelling xem bóng đá trực tiếp vtv2 full payment into xem bóng đá trực tiếp vtv2 state budget in case of xem bóng đá trực tiếp vtv2 underpayment of tax amounts, xem bóng đá trực tiếp vtv2 higher-than-prescribed enjoyment of tax exemption, reduction or refund.
(2) Compelling xem bóng đá trực tiếp vtv2 re-adjustment of losses, xem bóng đá trực tiếp vtv2 carried-forward amounts of input VAT deductions.
(3) Compelling xem bóng đá trực tiếp vtv2 submission of xem bóng đá trực tiếp vtv2 application for changes in tax registration information; xem bóng đá trực tiếp vtv2 re-submission and supplementary submission of documents included in tax returns; xem bóng đá trực tiếp vtv2 submission of tax returns and appendices; xem bóng đá trực tiếp vtv2 provision of information.
(4) Compelling xem bóng đá trực tiếp vtv2 implementation of regulatory procedures for xem bóng đá trực tiếp vtv2 release of invoices.
(5) Compelling xem bóng đá trực tiếp vtv2 issuance of invoices as required by laws.
(6) Compelling xem bóng đá trực tiếp vtv2 cancellation or destruction of invoices and related printouts.
(7) Compelling xem bóng đá trực tiếp vtv2 issuance and submission of invoice-related notices or reports.
(8) Compelling xem bóng đá trực tiếp vtv2 transfer of electronic invoice data.
(9) Compelling xem bóng đá trực tiếp vtv2 disgorgement of illegal gains from commission of administrative violations.
