What are trực tiếp bóng đá k+ methods for paying licensing fees in Vietnam?

What are trực tiếp bóng đá k+ methods for paying licensing fees in Vietnam?

Thelicensingtax has been changed to trực tiếp bóng đá k+ licensing fee.

Under Article 45 of trực tiếp bóng đá k+Law on Tax Administration 2019, trực tiếp bóng đá k+ placesto submit tax declaration dossierrs are prescribed as follows:

- Taxpayers shall submit tax declaration dossierrs at their supervisory tax authorities.

- Receiving authorities of tax declaration dossierrs submitted through trực tiếp bóng đá k+ single-window system shall be specified by trực tiếp bóng đá k+ regulations of trực tiếp bóng đá k+ single-window system.

- Receiving authorities of customs dossierrs of exports and imports are specified by trực tiếp bóng đá k+Luật Hải trực tiếp bóng

- trực tiếp bóng đá k+ Government shall specify receiving authorities of tax declaration dossierrs submitted by:

+ A taxpayer who has more than one business activities;

+ A taxpayer who is running business in more than one administrative division; tax declared upon incurrence

+ Taxpayers who incur tax on revenue from land; grant of trực tiếp bóng đá k+ right to water resource extraction or mineral extraction;

+ Taxpayers who have to complete their own personal income tax declaration dossiers;

+ Taxpayers who declare tax electronically, and other cases.

Additionally, according to point k, clause 1, Article 11 ofDecree 126/2020/ND-CP, trực tiếp bóng đá k+ regulation is as follows:

Licensing fees shall be declared where trực tiếp bóng đá k+ dependent units and business locations are located.

Therefore, trực tiếp bóng đá k+ method for paying trực tiếp bóng đá k+ licensing fee will comply with trực tiếp bóng đá k+ above provisions andthe place for paying trực tiếp bóng đá k+ licensing fee will follow where trực tiếp bóng đá k+ dependent units or business locations performing trực tiếp bóng đá k+ declaration and payment are located.

What are trực tiếp bóng đá k+ methods for paying licensing fees in Vietnam? (Image from trực tiếp bóng đá k+ Internet)

What is trực tiếp bóng đá k+ fine for delaying trực tiếp bóng đá k+ submission oftax declarationdossiers for30 days in Vietnam?

According to Article 13 ofDecree 125/2020/ND-CP, trực tiếp bóng đá k+ penalties for violations against regulations on time limits for submission of tax declaration dossiers are prescribed as follows:

Penalties for violations against regulations on time limits for submission of tax declaration dossiers

1. Penalties imposed in form of cautions shall be imposed for violations arising from filing tax declaration dossiers from 01 to 05 days after expiration of trực tiếp bóng đá k+ prescribed time limits under mitigating circumstances.

2. Fines ranging from VND 2,000,000 to VND 5,000,000 shall be imposed for trực tiếp bóng đá k+ act of submitting tax declaration dossiers from 01 to 30 days after expiration of trực tiếp bóng đá k+ prescribed time limits, except trực tiếp bóng đá k+ cases specified in clause 1 of this Article.

3. Fines ranging from VND 5,000,000 to VND 8,000,000 shall be imposed for trực tiếp bóng đá k+ act of submitting tax declaration dossiers from 31 to 60 days after expiration of trực tiếp bóng đá k+ prescribed time limits.

4. Fines ranging from VND 8,000,000 to VND 15,000,000 shall be imposed for one of trực tiếp bóng đá k+ following violations:

a) Filing tax declaration dossiers from 61 to 90 days after expiration of trực tiếp bóng đá k+ prescribed time limits;

b) Filing tax declaration dossiers at least 91 days after expiration of trực tiếp bóng đá k+ prescribed time limits if none of additional taxes is incurred;

c) Failing to submit tax declaration dossiers if none of additional taxes is incurred;

d) Failing to submit annexes under regulations regarding tax administration by enterprises having related-party transactions, enclosing CIT finalization dossierrs.

5. Fines ranging from VND 15,000,000 to VND 25,000,000 shall be imposed for trực tiếp bóng đá k+ act of filing tax declaration dossiers more than 90 days after trực tiếp bóng đá k+ prescribed deadline if such act results in additional taxes to be paid, and trực tiếp bóng đá k+ taxpayer has fully paid taxes, deferred amounts into trực tiếp bóng đá k+ state budget before trực tiếp bóng đá k+ time of trực tiếp bóng đá k+ tax authority’s announcement of trực tiếp bóng đá k+ decision on tax inspection and examination, or before trực tiếp bóng đá k+ time of trực tiếp bóng đá k+ tax authority’s issuance of trực tiếp bóng đá k+ report on trực tiếp bóng đá k+ deferred submission of tax declaration dossiers under trực tiếp bóng đá k+ provisions of clause 11 of Article 143 in trực tiếp bóng đá k+ Law on Tax Administration.

In case where trực tiếp bóng đá k+ fine amount prescribed in this clause is greater than trực tiếp bóng đá k+ tax amount additionally incurred in trực tiếp bóng đá k+ tax return, trực tiếp bóng đá k+ maximum amount of fine for this act shall be equal to trực tiếp bóng đá k+ tax amount payable specified in trực tiếp bóng đá k+ tax return and shall not be less than trực tiếp bóng đá k+ average of fine amounts in trực tiếp bóng đá k+ range prescribed in clause 4 of this Article.

6. Remedies:

a) Compelling trực tiếp bóng đá k+ full payment of deferred tax amounts into trực tiếp bóng đá k+ state budget with respect to trực tiếp bóng đá k+ commission of trực tiếp bóng đá k+ acts prescribed in clause 1, 2, 3, 4 and 5 of this Article if trực tiếp bóng đá k+ taxpayer delays filing their tax return, leading to trực tiếp bóng đá k+ late payment of taxes;

b) Compelling trực tiếp bóng đá k+ submission of tax declaration dossiers, enclosing annexes, in case of committing trực tiếp bóng đá k+ acts specified in point c and d of clause 4 of this Article.

Thus, according to trực tiếp bóng đá k+ above regulations, a fine ranging from 2,000,000 VND to 5,000,000 VND will be imposed for delaying trực tiếp bóng đá k+ submission oftax declarationdossiers for30 days in Vietnam.

Additionally, trực tiếp bóng đá k+ taxpayer is required to pay trực tiếp bóng đá k+ full amount of late payment interest to trực tiếp bóng đá k+ state budget and submit trực tiếp bóng đá k+ tax declaration dossier.

Note: According to clause 4, Article 7 ofDecree 125/2020/ND-CP, trực tiếp bóng đá k+ above fineapplies to organizations. For individuals who violate, trực tiếp bóng đá k+ fine will be 1/2 of that for organizations.

When is trực tiếp bóng đá k+ deadline for paying trực tiếp bóng đá k+ licensing fees in Vietnam?

According to clause 9, Article 18 ofDecree 126/2020/ND-CP, trực tiếp bóng đá k+ licensing fee is prescribed as follows:

- Licensing fee shall be paid annually by trực tiếp bóng đá k+ 30thof January.

- For medium and small enterprises converted from household businesses (including their dependent units and business locations), upon expiration of trực tiếp bóng đá k+ licensing fee exemption period (3 years from trực tiếp bóng đá k+ establishment date):

+ If trực tiếp bóng đá k+ expiration date is in trực tiếp bóng đá k+ first 6 months of trực tiếp bóng đá k+ year, licensing fee shall be paid by trực tiếp bóng đá k+ 30thof July of trực tiếp bóng đá k+ same year.

+ If trực tiếp bóng đá k+ expiration date is in trực tiếp bóng đá k+ last 6 months of trực tiếp bóng đá k+ year, licensing fee shall be paid by trực tiếp bóng đá k+ 30thof January of trực tiếp bóng đá k+ succeeding year.

- Household businesses and individual businesses that shut down and subsequently resume their business operation shall pay licensing fee as follows:

+ If trực tiếp bóng đá k+ resumption date is in trực tiếp bóng đá k+ first 6 months of trực tiếp bóng đá k+ year, licensing fee shall be paid by trực tiếp bóng đá k+ 30thof July of trực tiếp bóng đá k+ same year.

+ If trực tiếp bóng đá k+ resumption date is in trực tiếp bóng đá k+ last 6 months of trực tiếp bóng đá k+ year, licensing fee shall be paid by trực tiếp bóng đá k+ 30thof January of trực tiếp bóng đá k+ succeeding year.

Thus, trực tiếp bóng đá k+ deadline for paying trực tiếp bóng đá k+ licensing fee is no later than January 30 each year.