What are the responsibilities and authorities of xem bóng đá trực tiếp vtv2 agency in Vietnam in resolving tax complaints?
What are the responsibilities and authorities of xem bóng đá trực tiếp vtv2 agency in Vietnam in resolving tax complaints?
According to Article 149 of xem bóng đá trực tiếp vtv2Law on Tax Administration 2019, the responsibilities and powers of xem bóng đá trực tiếp vtv2 agency in resolving tax complaints are as follows:
- xem bóng đá trực tiếp vtv2 agency that receives a complaint about the implementation of tax laws has the right to request the complainant to provide records and documents related to the complaint; if the complainant refuses to provide records and documents, the agency has the right to refuse to consider and resolve the complaint.
- xem bóng đá trực tiếp vtv2 agency must refund the overpaid tax amount, late payment interest, and fines to the taxpayer or third party within 15 days from the receipt of the handling decision from the competent authority.
- For complicated complaint cases, the head of xem bóng đá trực tiếp vtv2 agency responsible for resolving the complaint seeks consultation from related agencies and organizations, including for initial complaints. When consulting, the head of xem bóng đá trực tiếp vtv2 agency must issue a decision to establish a Consultative Council.
The Consultative Council operates on the principle of majority voting. The voting results serve as the basis for the head of xem bóng đá trực tiếp vtv2 agency to refer to when making a decision on handling the complaint. The head of xem bóng đá trực tiếp vtv2 agency is the decision-maker and is responsible for the decision on handling the complaint.
What are the responsibilities and authorities of xem bóng đá trực tiếp vtv2 agency in Vietnam in resolving tax complaints? (Image from the Internet)
What are cases subject to enforcement of administrative decisions on tax managementin Vietnam?
According to Article 124 of xem bóng đá trực tiếp vtv2Law on Tax Administration 2019, cases subject to enforcement of administrative decisions on tax management include:
- xem bóng đá trực tiếp vtv2 taxpayer has overdue tax debt for more than 90 days from xem bóng đá trực tiếp vtv2 due date.
- xem bóng đá trực tiếp vtv2 taxpayer has overdue tax debt after xem bóng đá trực tiếp vtv2 tax payment extension period expires.
- xem bóng đá trực tiếp vtv2 taxpayer with overdue tax debt exhibits behaviors of asset dispersal or absconding.
- xem bóng đá trực tiếp vtv2 taxpayer fails to comply with xem bóng đá trực tiếp vtv2 administrative penalty decision on tax management within xem bóng đá trực tiếp vtv2 time limit specified in xem bóng đá trực tiếp vtv2 administrative penalty decision on tax management, unless xem bóng đá trực tiếp vtv2 execution of xem bóng đá trực tiếp vtv2 penalty is postponed or suspended.
- Enforcement measures are not applied to taxpayers whose overdue tax is marked as not collectable within xem bóng đá trực tiếp vtv2 marking period; late payment interest is not calculated as per this Law; taxpayers are allowed to pay overdue tax gradually within no more than 12 months from xem bóng đá trực tiếp vtv2 start of xem bóng đá trực tiếp vtv2 enforcement period.
- Gradual tax payment is considered by the head of xem bóng đá trực tiếp vtv2 agency directly managing the taxpayer based on the taxpayer's request and must be guaranteed by a credit institution. The Minister of Finance stipulates the number of installments and the dossier and procedures for gradual tax payment.
- Enforcement measures are not applied to taxpayers with overdue customs fees and transit goods fees.
- Individuals who are legal representatives of taxpayers must fulfill xem bóng đá trực tiếp vtv2 taxpayer's tax obligations before leaving xem bóng đá trực tiếp vtv2 country and may be temporarily prohibited from leaving xem bóng đá trực tiếp vtv2 country as per xem bóng đá trực tiếp vtv2 law on exit and entry.
Who has xem bóng đá trực tiếp vtv2 authority to enforce administrative decisions on tax management in Vietnam?
According to Article 126 of xem bóng đá trực tiếp vtv2Law on Tax Administration 2019, xem bóng đá trực tiếp vtv2 authority to enforce administrative decisions on tax management includes:
- The head of xem bóng đá trực tiếp vtv2 agency, the Director of the Anti-Smuggling Investigation Department under the General Department of Customs, and the Director of the Post-Clearance Audit Department have the authority to issue decisions on applying enforcement measures for administrative decisions on tax management as follows:
+ Deducting money from xem bóng đá trực tiếp vtv2 account of xem bóng đá trực tiếp vtv2 entity subject to enforcement at xem bóng đá trực tiếp vtv2 State Treasury, commercial banks, and other credit institutions; freezing xem bóng đá trực tiếp vtv2 account;
+ Withholding a portion of salary or income;
+ Suspending customs procedures for export and import goods;
+ Suspending xem bóng đá trực tiếp vtv2 use of invoices;
+ Seizing assets and selling seized assets by auction according to xem bóng đá trực tiếp vtv2 law;
+ Collecting money and other assets of xem bóng đá trực tiếp vtv2 entity subject to enforcement under xem bóng đá trực tiếp vtv2 custody of agencies, organizations, or individuals.
- Revoking business registration certificates, business licenses, cooperative registration certificates, investment registration certificates, establishment and operation licenses, practicing licenses for xem bóng đá trực tiếp vtv2 cases of revoking business registration certificates, business licenses, cooperative registration certificates, investment registration certificates, establishment and operation licenses, and practicing licenses.
