Người nộp thuế nộp hồ sơ xoilac tv trực tiếp bóng đá hôm nay thuế thông qua các
What are the methods forsubmitting taxrefund claims in Vietnam?
Under Clause 2, Article 72 of theLaw on Tax Administration 2019:
Receipt and processing of xem bóng đá trực tiếp nhà cái
1. Tax authorities shall process xem bóng đá trực tiếp nhà cái as follows:
a) Supervisory tax authorities of taxpayers shall receive xem bóng đá trực tiếp nhà cái in accordance with tax laws. Collecting tax authorities shall receive claims for refund of overpaid amounts. In case of refund of overpaid amounts under an annual/terminal statement of corporate income tax or personal income tax, the tax authority that received the statement shall provide the refund.
b) Collecting customs authorities shall receive xem bóng đá trực tiếp nhà cái in accordance with tax laws. Customs authorities where exit procedures are followed shall receive xem bóng đá trực tiếp nhà cái submitted by foreigners and Vietnamese people residing overseas.
2. xem bóng đá trực tiếp nhà cái may be submitted:
a) in person at tax authorities;
b) by post;
c) electronically through online portals or tax authorities.
3. Within 03 working days from the day on which the claim is received, the tax authority shall inform the taxpayer in writing of whether the claim is granted or rejected.
4. The Minister of Finance shall elaborate this Article.
Thus, taxpayer may submit taxrefund claims through the following methods:
- in person at tax authorities;
- by post;
- electronically through online portals or tax authorities.
What are the methods for submitting xem bóng đá trực tiếp nhà cái in Vietnam? (Image from the Internet)
How are xem bóng đá trực tiếp nhà cái in Vietnam classified?
According to Article 73 of theLaw on Tax Administration 2019, a xem bóng đá trực tiếp nhà cái claim might be eligible for refund before inspection or subject to inspection before refund.
According to Clause 1, Article 33 ofCircular 80/2021/TT-BTC, atax refund claim shall be subject to inspection before refund in one of the following cases:
- The taxpayer submits the claim for xem bóng đá trực tiếp nhà cái according to tax laws for the first time. In case the taxpayer's first xem bóng đá trực tiếp nhà cái claim is not granted, the next xem bóng đá trực tiếp nhà cái claim is still considered the first claim. Specific cases:
+ xem bóng đá trực tiếp nhà cái according to VAT laws including:
++ Refund of VAT on goods and services purchased for the investment project;
++ Refund of VAT on goods and services purchased for production, sale of goods and services for exports.
++ Refund of VAT on program/project funded by ODA grant;
++ Refund of VAT on domestic goods and services purchased with non-ODA grant aid from foreign organizations.
+ First refund of excise tax.
+ First xem bóng đá trực tiếp nhà cái under separate contracts or agreements with organizations and individuals in Vietnam according to Double Taxation Agreements and other International Agreement to which the Socialist Republic of Vietnam is a signatory.
- The claim for xem bóng đá trực tiếp nhà cái is submitted within 02 years from the day on which the taxpayer's was penalized for tax evasion;
In case the taxpayer submits multiple xem bóng đá trực tiếp nhà cái in 02 years, when the taxpayer submits the first claim after being penalized for tax evasion, if the tax authority determines that the taxpayer does not understate tax payable or overstate refundable tax according to Article 142 of the Law on Tax Administration, or does not commit tax evasion according to Article 143 of the Law on Tax Administration, the next xem bóng đá trực tiếp nhà cái of the taxpayer will not be subject to inspection before refund. In case the taxpayer declares tax incorrectly in the next tax refund claim according to Article 142 or Article 143 of the Law on Tax Administration, these claims will be subject to inspection before refund for 02 years from the day on which penalties for tax evasion are imposed.
- The xem bóng đá trực tiếp nhà cái claim is submitted upon transfer (for state-owned enterprises), dissolution, bankruptcy, shutdown, sale of the organization or enterprise;
In case the taxpayer mentioned in this Point has to finalize tax for shutdown and has determined refundable tax, the tax authority shall consider refunding tax according to the inspection result instead of classifying the claim as being subject to inspection before refund.
- The xem bóng đá trực tiếp nhà cái claim poses high tax risks according to regulations on risk management in tax administration;
- The xem bóng đá trực tiếp nhà cái claim is eligible for xem bóng đá trực tiếp nhà cái before inspection but the taxpayer fails to provide explanation or supplement the xem bóng đá trực tiếp nhà cái claim before the deadline specified in writing by the tax authority, or the explanation or supplementary documents are not able to prove that the declared tax is correct;
- The claim for refund of VAT on exports or imports that are not paid for via a bank or credit institution as prescribed by law.
According to Clause 2, Article 33 ofCircular 80/2021/TT-BTC, claims that are not in the above cases shall be eligible for refund before inspection.
Which authorities receive xem bóng đá trực tiếp nhà cái in Vietnam?
According to Clause 1, Article 72 of theLaw on Tax Administration 2019, the tax authoritiesresponsible for receiving xem bóng đá trực tiếp nhà cái include:
- Supervisory tax authorities of taxpayers shall receive xem bóng đá trực tiếp nhà cái in accordance with tax laws. Collecting tax authorities shall receive claims for refund of overpaid amounts. In case of refund of overpaid amounts under an annual/terminal statement of corporate income tax or personal income tax, the tax authority that received the statement shall provide the refund.
- Collecting customs authorities shall receive xem bóng đá trực tiếp nhà cái in accordance with tax laws. Customs authorities where exit procedures are followed shall receive xem bóng đá trực tiếp nhà cái submitted by foreigners and Vietnamese people residing overseas.
