What are the principles for imposition of fines for xem bóng đá trực tiếp trên youtube or invoice-related administrative violations in Vietnam?

What are the principles for imposition of fines for xem bóng đá trực tiếp trên youtube or invoice-related administrative violations in Vietnam?

Based on Clause 4, Article 7 ofDecree 125/2020/ND-CPgoverning the principles for imposition of fines for xem bóng đá trực tiếp trên youtube or invoice-related administrative violations, the regulations are as follows:

- The fine levels stipulated inArticle 10, Article 11, Article 12, Article 13, Article 14, Article 15, Clauses 1 and 2 of Article 19, andChapter III of Decree 125/2020/ND-CPapply to organizations. For taxpayer households and business individuals, the penalty levels apply as for individuals.

- When determining the fine for a taxpayer with both aggravating and mitigating circumstances, the aggravating circumstances can be reduced according to the principle that one mitigating circumstance reduces one aggravating circumstance.

- Circumstances that have been used to determine the penalty frame cannot be used when determining the specific fine.

- When imposing a monetary fine, the specific penalty level for a xem bóng đá trực tiếp trên youtube, invoice procedure violation, and the act stated inArticle 19 of this Decreeis the average level of the penalty frame prescribed for that act:

+ If there are mitigating circumstances, each circumstance reduces 10% of the average penalty level of the penalty frame, but the fine for that act cannot be reduced beyond the minimum level of the penalty frame;

+ If there are aggravating circumstances, each circumstance increases 10% of the average penalty level of the penalty frame, but the fine for that act cannot exceed the maximum level of the penalty frame.

What are the principles forimposition of finesfor xem bóng đá trực tiếp trên youtube or invoice-related administrative violations in Vietnam? (Image from the Internet)

What are the mitigating and aggravating circumstances in the field of xem bóng đá trực tiếp trên youtube and invoices in Vietnam?

According to Article 6 ofDecree 125/2020/ND-CP, the mitigating and aggravating circumstances in the field of xem bóng đá trực tiếp trên youtube and invoices are as follows:

- Aggravating and mitigating circumstances as prescribed by the law on handling administrative violations.

- Large-scale administrative violations include two cases:

+ Administrative violations with xem bóng đá trực tiếp trên youtube amounts (insufficient xem bóng đá trực tiếp trên youtube, evaded xem bóng đá trực tiếp trên youtube, or higher exempted, reduced, refunded xem bóng đá trực tiếp trên youtube amounts) from 100,000,000 VND or more or the value of goods and services from 500,000,000 VND or more are determined as large-scale xem bóng đá trực tiếp trên youtube administrative violations under Point l, Clause 1, Article 10 ofLaw on Handling Administrative Violations 2012.

+ Administrative violations of 10 or more invoices are determined as large-scale invoice administrative violations under Point l, Clause 1, Article 10 ofLaw on Handling Administrative Violations 2012.

What are the cases of exceptions to xem bóng đá trực tiếp trên youtube or invoice-related administrative penalties?

Based on Article 9 ofDecree 125/2020/ND-CP, the casesof exceptions to xem bóng đá trực tiếp trên youtube or invoice-related administrative penalties are as follows:

- Administrative violations concerning xem bóng đá trực tiếp trên youtube and invoices are not sanctioned for cases exempted from administrative penalties as per the law on handling administrative violations.

Taxpayers who are delayed in completing xem bóng đá trực tiếp trên youtube, invoice procedures electronically due to technical failures of the information technology system, as announced on the xem bóng đá trực tiếp trên youtube authority's electronic portal, are considered force majeure events under Clause 4, Article 11 ofLaw on Handling Administrative Violations 2012.

- No administrative penalties on xem bóng đá trực tiếp trên youtube violations or late xem bóng đá trực tiếp trên youtube payment fees apply to: Taxpayers who commit administrative xem bóng đá trực tiếp trên youtube violations according to instructions or handling decisions by xem bóng đá trực tiếp trên youtube authorities or state agencies with authority regarding the determination of taxpayer obligations (even if these instructions, handling decisions were issued before the effective date of this Decree), except in cases where audits, inspections at the taxpayer's premises do not uncover taxpayer mistakes in declaring or determining xem bóng đá trực tiếp trên youtube payable amounts, exemptions, reductions, or refunds, but later the taxpayer's administrative xem bóng đá trực tiếp trên youtube violation is discovered.

- No administrative penalties for xem bóng đá trực tiếp trên youtube violations apply in cases of incorrect declarations where taxpayers amend xem bóng đá trực tiếp trên youtube documentation and voluntarily pay the full payable xem bóng đá trực tiếp trên youtube amount before the xem bóng đá trực tiếp trên youtube authority announces xem bóng đá trực tiếp trên youtube audit or inspection decisions at the taxpayer's premises, or before the xem bóng đá trực tiếp trên youtube authority discovers violations without audits or inspections at the taxpayer's premises, or before other competent authorities discover them.

- No penalty for procedural xem bóng đá trực tiếp trên youtube violations apply to individuals directly settling personal income xem bóng đá trực tiếp trên youtube returns who are late in submitting xem bóng đá trực tiếp trên youtube returns when there is an arising amount of xem bóng đá trực tiếp trên youtube refund; business households, individuals assessed xem bóng đá trực tiếp trên youtube under Article 51 ofLaw on xem bóng đá trực tiếp trên youtube Administration 2019.

- No sanction for violations regarding the deadline for submitting xem bóng đá trực tiếp trên youtube declarations during the period that taxpayers are allowed to extend the deadline for submitting such declarations.