What are trực tiếp bóng đá euro hôm nay penalties for late submission of trực tiếp bóng đá euro hôm nay VAT tax declaration in Vietnam for November 2024?
What are trực tiếp bóng đá euro hôm nay penalties for late submission of trực tiếp bóng đá euro hôm nay VAT tax declaration in Vietnamfor November 2024?
In accordance with Article 13 ofDecree 125/2020/ND-CP, penalties for violations related to trực tiếp bóng đá euro hôm nay deadline for submission of tax declaration dossiers are stipulated as follows:
- A warning is issued for submitting trực tiếp bóng đá euro hôm nay tax declaration dossier late from 01 to 05 days with mitigating circumstances.
- A fine from VND 2,000,000 to VND 5,000,000 is imposed for submitting trực tiếp bóng đá euro hôm nay tax declaration dossier late from 01 to 30 days, except for cases specified in Clause 1 of this Article.
- A fine from VND 5,000,000 to VND 8,000,000 is imposed for submitting trực tiếp bóng đá euro hôm nay tax declaration dossier late from 31 to 60 days.
- A fine from VND 8,000,000 to VND 15,000,000 is imposed for any of trực tiếp bóng đá euro hôm nay following acts:
- Submitting trực tiếp bóng đá euro hôm nay tax declaration dossier late from 61 to 90 days;
- Submitting trực tiếp bóng đá euro hôm nay tax declaration dossier late over 91 days without incurring any payable tax;
- Failing to submit trực tiếp bóng đá euro hôm nay tax declaration dossier without incurring any payable tax;
- Failing to submit annexes as required for tax management of enterprises with related party transactions accompanying trực tiếp bóng đá euro hôm nay corporate income tax finalization dossier.
- A fine from VND 15,000,000 to VND 25,000,000 is imposed for submitting trực tiếp bóng đá euro hôm nay tax declaration dossier more than 90 days past trực tiếp bóng đá euro hôm nay deadline, incurring payable tax, and if trực tiếp bóng đá euro hôm nay taxpayer has paid trực tiếp bóng đá euro hôm nay tax and late payment interest to trực tiếp bóng đá euro hôm nay state budget before trực tiếp bóng đá euro hôm nay tax authority announces trực tiếp bóng đá euro hôm nay inspection or audit decision or before trực tiếp bóng đá euro hôm nay tax authority prepares trực tiếp bóng đá euro hôm nay record of late submission of tax declaration as specified in Clause 11, Article 143 of trực tiếp bóng đá euro hôm nay Law on Tax Administration.
Note:For trực tiếp bóng đá euro hôm nay same administrative tax and invoice violation, trực tiếp bóng đá euro hôm nay fine for an organization is twice trực tiếp bóng đá euro hôm nay fine for an individual.
What are trực tiếp bóng đá euro hôm nay penalties for late submission of trực tiếp bóng đá euro hôm nay VAT tax declaration in Vietnam for November 2024?(Image from trực tiếp bóng đá euro hôm nay Internet)
How to extend trực tiếp bóng đá euro hôm nay deadline for submitting VAT in Vietnam?
According to Clause 1, Article 4 ofDecree 64/2024/ND-CP, specifics are provided as follows:
- For value-added tax (excluding VAT on imports):
+ An extension is provided for VAT due (including tax allocated to provincial localities other than where trực tiếp bóng đá euro hôm nay taxpayer's head office is located, and tax paid per occurrence) of trực tiếp bóng đá euro hôm nay tax periods from May to September 2024 (for monthly VAT declaration) and trực tiếp bóng đá euro hôm nay second quarter of 2024 and third quarter of 2024 (for quarterly VAT declaration) for businesses and organizations mentioned in Article 3 of this Decree. trực tiếp bóng đá euro hôm nay extension period is 5 months for trực tiếp bóng đá euro hôm nay VAT of May 2024, June 2024, and trực tiếp bóng đá euro hôm nay second quarter of 2024, 4 months for VAT of July 2024, 3 months for VAT of August 2024, 2 months for VAT of September 2024, and trực tiếp bóng đá euro hôm nay third quarter of 2024. trực tiếp bóng đá euro hôm nay extension time commences from trực tiếp bóng đá euro hôm nay end of trực tiếp bóng đá euro hôm nay deadline for VAT payment as prescribed by tax management law.
- Enterprises and organizations eligible for trực tiếp bóng đá euro hôm nay extension submit monthly and quarterly VAT returns as required by current law, but they are not required to pay trực tiếp bóng đá euro hôm nay VAT arising on trực tiếp bóng đá euro hôm nay declared VAT returns. trực tiếp bóng đá euro hôm nay extended VAT payment deadlines are as follows:
+ trực tiếp bóng đá euro hôm nay deadline for VAT payment for trực tiếp bóng đá euro hôm nay tax period of May 2024 is by November 20, 2024.
+ trực tiếp bóng đá euro hôm nay deadline for VAT payment for trực tiếp bóng đá euro hôm nay tax period of June 2024 is by December 20, 2024.
+ trực tiếp bóng đá euro hôm nay deadline for VAT payment for trực tiếp bóng đá euro hôm nay tax period of July 2024 is by December 20, 2024.
+ trực tiếp bóng đá euro hôm nay deadline for VAT payment for trực tiếp bóng đá euro hôm nay tax period of August 2024 is by December 20, 2024.
+ trực tiếp bóng đá euro hôm nay deadline for VAT payment for trực tiếp bóng đá euro hôm nay tax period of September 2024 is by December 20, 2024.
+ trực tiếp bóng đá euro hôm nay deadline for VAT payment for trực tiếp bóng đá euro hôm nay tax period of Q2, 2024 is by December 31, 2024.
+ trực tiếp bóng đá euro hôm nay deadline for VAT payment for trực tiếp bóng đá euro hôm nay tax period of Q3, 2024 is by December 31, 2024.
- In cases where enterprises and organizations stated in Article 3 ofDecree 64/2024/ND-CPhave branches or affiliated units that declare VAT separately with trực tiếp bóng đá euro hôm nay tax authorities directly managing these branches or units, such branches or units are also eligible for trực tiếp bóng đá euro hôm nay VAT payment extension.
- In cases where branches or units of enterprises and organizations mentioned in Clauses 1, 2, and 3 of Article 3 ofDecree 64/2024/ND-CPdo not engage in business activities in sectors eligible for extension, those branches and units are not eligible for trực tiếp bóng đá euro hôm nay VAT payment extension.
Who is trực tiếp bóng đá euro hôm nay VAT taxpayer in Vietnam?
According to Article 4 of trực tiếp bóng đá euro hôm nayLaw on Value Added Tax 2008, trực tiếp bóng đá euro hôm nay specifics are as follows:
VAT taxpayers are organizations and individuals that produce or trade goods and services subject to VAT (hereinafter referred to as business establishments) and organizations and individuals that import goods subject to VAT (hereinafter referred to as importers).