trực tiếp bóng đá euro hôm nayWhat are the methods of receiving taxpayer registration applications from taxpayers in Vietnam?

What are the methods of receiving taxpayer registration applications from taxpayers in Vietnam?

According to Clause 2, Article 41 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019, trực tiếp bóng đá euro hôm nay authorities shall receive taxpayer registration applications from taxpayers:

- in person at trực tiếp bóng đá euro hôm nay authorities;

- by post; or

- electronically via portals of trực tiếp bóng đá euro hôm nay authorities and via the National business registration portal.

What are the methods of receiving taxpayer registration applications from taxpayers in Vietnam (Image from the Internet)

What are the rights oftaxpayers inVietnam?

According to Article 16 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019, taxpayers have the following rights:

- Receive assistance and guidance when paying trực tiếp bóng đá euro hôm nay; provide information and/or materials to fulfill trực tiếp bóng đá euro hôm nay liabilities and exercise trực tiếp bóng đá euro hôm nay rights.

- Receive documents related to trực tiếp bóng đá euro hôm nay liabilities from competent authorities upon inspections, reviews and/or audits.

- Request trực tiếp bóng đá euro hôm nay authorities to explain trực tiếp bóng đá euro hôm nay calculation and/or trực tiếp bóng đá euro hôm nay liability imposition; request assessment of quantity, quality, types of imported and/or exported goods.

- Have confidentiality of information protected, except information that must be provided for competent authorities or trực tiếp bóng đá euro hôm nay-related public information as prescribed by law.

- Enjoy trực tiếp bóng đá euro hôm nay incentives and/or trực tiếp bóng đá euro hôm nay refund in accordance with trực tiếp bóng đá euro hôm nay regulations; be informed of trực tiếp bóng đá euro hôm nay refund schedule, non-refundable trực tiếp bóng đá euro hôm nay and legal bases of non-refundable trực tiếp bóng đá euro hôm nay.

- Sign contracts with trực tiếp bóng đá euro hôm nay agents and/or customs agents.

- Receive trực tiếp bóng đá euro hôm nay decisions, trực tiếp bóng đá euro hôm nay audit/inspection records; request explanation for contents of trực tiếp bóng đá euro hôm nay handling decisions; having opinions recorded in audit/inspection records; receive audit/inspection conclusion documents and trực tiếp bóng đá euro hôm nay decisions after inspections/audits by trực tiếp bóng đá euro hôm nay authorities.

- Receive compensation for damage caused by trực tiếp bóng đá euro hôm nay authorities and/or trực tiếp bóng đá euro hôm nay officials as prescribed by law.

- Request trực tiếp bóng đá euro hôm nay authorities to confirm the fulfillment of their trực tiếp bóng đá euro hôm nay liabilities.

- File complaints, initiate legal proceedings against administrative decisions and/or actions related to their legitimate rights and benefits.

- Enjoy exemption from penalties for administrative trực tiếp bóng đá euro hôm nay offences, exemption from late payment interest for cases where taxpayers comply with guidelines and handing decisions of trực tiếp bóng đá euro hôm nay authorities and/or state authorities on determination of their trực tiếp bóng đá euro hôm nay liabilities.

- Report violations committed by trực tiếp bóng đá euro hôm nay officials, other organizations and/or individuals in accordance with provisions on reporting.

- Access and print all electronic records that taxpayers have sent to web portals of trực tiếp bóng đá euro hôm nay authorities as prescribed inLuật Quản trực tiếp bóng đá việt nam hôm nayế 2019 Số hiệuand law on e-transactions.

- Use electronic records in transactions with trực tiếp bóng đá euro hôm nay authorities and relevant organizations and/or individuals.

What are theresponsibilities oftaxpayers inVietnam?

According to Article 17 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019, taxpayers have the following responsibilities:

- Apply for taxpayer registration and use TINs as prescribed by law.

- Declare trực tiếp bóng đá euro hôm nay accurately, honestly and adequately and submitting trực tiếp bóng đá euro hôm nay dossiers on time; take legal responsibility for the accuracy, honesty and adequacy of trực tiếp bóng đá euro hôm nay dossiers.

- Pay trực tiếp bóng đá euro hôm nay, late payment interest and/or penalties fully, on schedule and at the right location.

- Conform to regulations on accounting, statistics and management, use of invoices and records as prescribed by law.

- Truthfully and fully record the taxable activities and transactions.

- Issue and deliver invoices and records to buyers with the correct quantity, type and actual payment amount when selling goods and/or providing services as prescribed by law.

- Provide information and/or materials related to the determination of trực tiếp bóng đá euro hôm nay liabilities accurately, fully and promptly, including information on investment value; transaction IDs and contents of accounts opened at commercial banks and/or other credit institutions; explain declared trực tiếp bóng đá euro hôm nay and/or trực tiếp bóng đá euro hôm nay payment as requested by trực tiếp bóng đá euro hôm nay authorities.

- Comply with decisions, notifications and requests of trực tiếp bóng đá euro hôm nay authorities, trực tiếp bóng đá euro hôm nay officials as prescribed by law.

- Take responsibility for the fulfillment of trực tiếp bóng đá euro hôm nay liabilities as prescribed by law in case the taxpayer’s legal representative or authorized representative fails to follow trực tiếp bóng đá euro hôm nay procedures.

- Taxpayers operating businesses in areas with available information technology infrastructure must declare and pay trực tiếp bóng đá euro hôm nay and carry out transactions with trực tiếp bóng đá euro hôm nay authorities electronically as prescribed by law.

- Based on the availability of information technology equipment, the Government shall specify the documents that regulatory authorities already have and thus can be excluded from trực tiếp bóng đá euro hôm nay declarations, applications for trực tiếp bóng đá euro hôm nay refund and other trực tiếp bóng đá euro hôm nay dossiers.

- Develop, manage and operate systems of technical infrastructure so as to ensure e-transactions with trực tiếp bóng đá euro hôm nay authorities; sharing information related to the fulfillment of trực tiếp bóng đá euro hôm nay liabilities with trực tiếp bóng đá euro hôm nay authorities

- Taxpayers who have entered into related-party transactions have the responsibility to create, retain, declare and provide documents on taxpayers and their related parties, including information on related parties residing in foreign countries or territories according to the Government's regulations.