What are the responsibilities of supervisory lịch trực tiếp bóng đá hôm nay authorities in Vietnam?
What are the supervisory lịch trực tiếp bóng đá hôm nay authorities in Vietnam?
Pursuant to Clause 5, Article 3 ofCircular 80/2021/TT-BTCregulating the supervisory lịch trực tiếp bóng đá hôm nay authorities as follows:
The supervisory lịch trực tiếp bóng đá hôm nay authorities include:
- The lịch trực tiếp bóng đá hôm nay authority managing the area where the taxpayer's main office is located, except as stipulated in Point c, Clause 5, Article 3 ofCircular 80/2021/TT-BTC;
- The lịch trực tiếp bóng đá hôm nay authority managing the area where the taxpayer has dependent units located in a different province from the main office, but these units directly file taxes with the lịch trực tiếp bóng đá hôm nay authority in the area;
- The Large Enterprise Department under the General Department of Taxation established as perQuyết định 15/2021/QĐ-TTg;
- For individuals with income from salaries or wages, the directly managing lịch trực tiếp bóng đá hôm nay authority is the one issuing the lịch trực tiếp bóng đá hôm nay identification number and may change according to the lịch trực tiếp bóng đá hôm nay authority that performs the individual's lịch trực tiếp bóng đá hôm nay finalization as per regulations;
- For individuals receiving inheritances or gifts in the form of securities or capital contributions in economic organizations or business establishments in Vietnam that declare lịch trực tiếp bóng đá hôm nay directly with the lịch trực tiếp bóng đá hôm nay authority, the directly managing lịch trực tiếp bóng đá hôm nay authority is the one managing the issuing entity; in case there are multiple managing lịch trực tiếp bóng đá hôm nay authorities, the directly managing lịch trực tiếp bóng đá hôm nay authority is the one where the individual resides.
Additionally, the directly managing lịch trực tiếp bóng đá hôm nay authority may be indicated on the Taxpayer Registration Certificate or lịch trực tiếp bóng đá hôm nay Code Notification or lịch trực tiếp bóng đá hôm nay Authority Management Notification or Assigned lịch trực tiếp bóng đá hôm nay Authority Notification when issuing business codes, cooperative codes, lịch trực tiếp bóng đá hôm nay codes, or when changing registration information or reallocating the managing lịch trực tiếp bóng đá hôm nay authority as per legal regulations.
What are the responsibilities of supervisory lịch trực tiếp bóng đá hôm nay authorities in Vietnam?
Pursuant to Clause 1, Article 5 ofCircular 80/2021/TT-BTC, the responsibilities of supervisory lịch trực tiếp bóng đá hôm nay authorities are as follows:
supervisory lịch trực tiếp bóng đá hôm nay authorities are responsible for fully implementing lịch trực tiếp bóng đá hôm nay management regulations according to theLuật Quản trực tiếp bóng đá việt nam hôm nayế 2019 Số hiệuand its guiding documents (except as provided in Clause 3, Article 5 ofCircular 80/2021/TT-BTC), specifically:
- Receiving lịch trực tiếp bóng đá hôm nay declarations, extending lịch trực tiếp bóng đá hôm nay declaration deadlines, and handling lịch trực tiếp bóng đá hôm nay-related law violations concerning lịch trực tiếp bóng đá hôm nay declaration submissions by taxpayers.
- Calculating late payment interest, adjusting late payment interest for taxpayers.
- Guiding and encouraging taxpayers to declare taxes and pay money to the state budget.
- Implementing debt recovery measures and enforcing lịch trực tiếp bóng đá hôm nay debt payments.
- Receiving and addressing applications for lịch trực tiếp bóng đá hôm nay payment deadline extensions, installment lịch trực tiếp bóng đá hôm nay payments, debt freezing, debt cancellation, waiver of late payment interest, and exclusion from late payment interest calculation.
- Receiving and processing applications for handling taxpayers' overpaid amounts according to Articles 25 and 26 ofCircular 80/2021/TT-BTC.
- Receiving and processing lịch trực tiếp bóng đá hôm nay refund applications for taxpayers as per Chapter V ofCircular 80/2021/TT-BTC.
- Receiving and processing applications for lịch trực tiếp bóng đá hôm nay exemption and reduction for taxpayers as per Chapter VI ofCircular 80/2021/TT-BTC.
- Conducting inspections and audits on taxpayers and penalizing legal violations discovered through inspections and audits (if any).
- If the taxpayer is within the lịch trực tiếp bóng đá hôm nay obligation allocation scope, the directly managing lịch trực tiếp bóng đá hôm nay authority undertakes the following additional responsibilities:
+ Identifying taxpayers within the lịch trực tiếp bóng đá hôm nay obligation allocation scope as stipulated in Articles 12 through 19 ofCircular 80/2021/TT-BTCto guide and urge taxpayers to determine lịch trực tiếp bóng đá hôm nay payable for each allocation area and submit a lịch trực tiếp bóng đá hôm nay Allocation Schedule with the lịch trực tiếp bóng đá hôm nay declaration to the directly managing lịch trực tiếp bóng đá hôm nay authority; conduct penalties for lịch trực tiếp bóng đá hôm nay-related legal violations concerning lịch trực tiếp bóng đá hôm nay declaration submissions by taxpayers.
+ Calculating late payment interest and adjusting late payment interest for the total lịch trực tiếp bóng đá hôm nay payable by taxpayers (including the lịch trực tiếp bóng đá hôm nay payable at the allocated area).
+ Guiding and urging taxpayers to pay money into the state budget of the allocated area.
+ Leading debt recovery measures and enforcing lịch trực tiếp bóng đá hôm nay debt payments for the lịch trực tiếp bóng đá hôm nay payable of the allocated area; additionally, notifying the lịch trực tiếp bóng đá hôm nay authority managing the allocated area as per Point b, Clause 6, Article 3 ofCircular 80/2021/TT-BTC, and coordinating accordingly.
+ Leading in receiving lịch trực tiếp bóng đá hôm nay payment deadline extension applications, installments payments, debt freezing, debt cancellation of the allocated area; additionally, notifying the lịch trực tiếp bóng đá hôm nay authority managing the allocated area as per Point b, Clause 6, Article 3 ofCircular 80/2021/TT-BTCand coordinating accordingly.
+ Leading in receiving and resolving applications for waiving late payment interest, excluding calculation of late payment interest for lịch trực tiếp bóng đá hôm nay debts in the allocated area.
+ Leading in receiving documents requesting the processing of overpaid lịch trực tiếp bóng đá hôm nay amounts at the allocated area, and cooperating with the lịch trực tiếp bóng đá hôm nay authority managing the allocated area as per Point b, Clause 6, Article 3 ofCircular 80/2021/TT-BTCto process according to the provisions in Articles 25 and 26 ofCircular 80/2021/TT-BTC.
+ Leading in receiving and resolving overpaid lịch trực tiếp bóng đá hôm nay refund applications of taxpayers and cooperating with the lịch trực tiếp bóng đá hôm nay authority managing the allocated area as per Point b, Clause 6, Article 3 ofCircular 80/2021/TT-BTCto process according to the provisions in Section 2, Chapter V ofCircular 80/2021/TT-BTC.
+ Leading in receiving and processing lịch trực tiếp bóng đá hôm nay exemption and reduction applications of taxpayers at the allocated area and cooperating with the lịch trực tiếp bóng đá hôm nay authority managing the allocated area as per Point b, Clause 6, Article 3 ofCircular 80/2021/TT-BTCto process according to the provisions in Chapter VI ofCircular 80/2021/TT-BTC.
+ Leading and cooperating with the lịch trực tiếp bóng đá hôm nay authority managing the allocated area to perform inspections and audits on all production and business activities of taxpayers, and penalizing law violations discovered through inspections and audits (if any), including determining the payable lịch trực tiếp bóng đá hôm nay for the allocated area.
+ Aggregating data and reporting to the People's Council and the People's Committee the results of state budget revenue according to regulations for all amounts paid into the state budget, and amounts returned to taxpayers in the area, including the revenue under the management of the directly managing lịch trực tiếp bóng đá hôm nay authority that is located elsewhere but where the taxpayers' main office is on the premises.
What are the responsibilities of supervisory lịch trực tiếp bóng đá hôm nay authorities in Vietnam? (Image from the Internet)
What are the rights of lịch trực tiếp bóng đá hôm nay management authorities in Vietnam?
According to Article 19 of thelịch trực tiếp bóng đá hôm nay Administration Law 2019, the rights of lịch trực tiếp bóng đá hôm nay management authorities are as follows:
- Requesting taxpayers to provide information and documentation related to lịch trực tiếp bóng đá hôm nay obligations, including information about investment value; account numbers, and transaction details of accounts opened at commercial banks or other credit institutions, and explaining lịch trực tiếp bóng đá hôm nay calculation, declaration, and payment.
- Requesting relevant organizations and individuals to provide information and documentation related to lịch trực tiếp bóng đá hôm nay obligations and cooperating with lịch trực tiếp bóng đá hôm nay management authorities to enforce lịch trực tiếp bóng đá hôm nay law.
- Conducting lịch trực tiếp bóng đá hôm nay inspections and audits as stipulated by law.
- Assessing lịch trực tiếp bóng đá hôm nay determination.
- Enforcing the execution of administrative decisions on lịch trực tiếp bóng đá hôm nay management.
- Imposing fines for administrative violations of lịch trực tiếp bóng đá hôm nay management within the authority; publicizing lịch trực tiếp bóng đá hôm nay law violations in the media.
- Applying preventive measures and ensuring the enforcement of penalties for administrative violations of lịch trực tiếp bóng đá hôm nay management as stipulated by law.
- Entrusting agencies, organizations, and individuals to collect certain taxes as regulated by the Government of Vietnam.
- lịch trực tiếp bóng đá hôm nay authorities apply advance pricing agreements in lịch trực tiếp bóng đá hôm nay determination methods with taxpayers and with lịch trực tiếp bóng đá hôm nay authorities from foreign countries or territories with which Vietnam has signed agreements to avoid double taxation and prevent lịch trực tiếp bóng đá hôm nay evasion concerning income lịch trực tiếp bóng đá hôm nay.
- Purchasing information, documentation, data from domestic and international providers to serve lịch trực tiếp bóng đá hôm nay management tasks; disbursing expenses for lịch trực tiếp bóng đá hôm nay collection delegation from collected lịch trực tiếp bóng đá hôm nay money or from the budget of the lịch trực tiếp bóng đá hôm nay management authority as regulated by the Government of Vietnam.
