What crime will be imposed for vtv2 trực tiếp bóng đá hôm nay evasion with an amount of from VND 100,000,000 in Vietnam?

What arethe 11 acts considered vtv2 trực tiếp bóng đá hôm nay evasion in Vietnam?

Based on Article 143 of theLaw on vtv2 trực tiếp bóng đá hôm nay Administration 2019, the following 11 acts are considered vtv2 trực tiếp bóng đá hôm nay evasion under the law:

[1] Failure to submit taxpayer registration dossiers; failure to submit vtv2 trực tiếp bóng đá hôm nay declaration dossiers; submission of vtv2 trực tiếp bóng đá hôm nay declaration dossiers more than 90 days after the deadline for submitting vtv2 trực tiếp bóng đá hôm nay declaration dossiers or the deadline for extended submission of vtv2 trực tiếp bóng đá hôm nay declaration dossiers.

[2] Failure to record in accounting books the receipts related to determining the amount of vtv2 trực tiếp bóng đá hôm nay payable.

[3] Failure to issue invoices when selling goods or services as required by law or recording the invoice value lower than the actual payment value of goods or services sold.

[4] Using illegal invoices or documents, illegally using invoices to account for goods or input materials in activities incurring vtv2 trực tiếp bóng đá hôm nay obligations to reduce the vtv2 trực tiếp bóng đá hôm nay amount payable or to increase the vtv2 trực tiếp bóng đá hôm nay-exempt amount, vtv2 trực tiếp bóng đá hôm nay-reduced amount, deductible vtv2 trực tiếp bóng đá hôm nay amount, refundable vtv2 trực tiếp bóng đá hôm nay amount, or non-payable vtv2 trực tiếp bóng đá hôm nay amount.

[5] Using documents or materials that do not reflect the true nature of the transaction or the actual transaction value to determine wrongly the vtv2 trực tiếp bóng đá hôm nay amount payable, vtv2 trực tiếp bóng đá hôm nay-exempt amount, vtv2 trực tiếp bóng đá hôm nay-reduced amount, refundable vtv2 trực tiếp bóng đá hôm nay amount, or non-payable vtv2 trực tiếp bóng đá hôm nay amount.

[6] Incorrect declaration with the actual export or import goods without supplementary vtv2 trực tiếp bóng đá hôm nay declaration dossiers after goods clearance.

[7] Intentional failure to declare or false declaration of taxes on export or import goods.

[8] Colluding with the consignor to import goods for the purpose of vtv2 trực tiếp bóng đá hôm nay evasion.

[9] Using goods subject to non-taxable, vtv2 trực tiếp bóng đá hôm nay-exempt, reviewed vtv2 trực tiếp bóng đá hôm nay-exemption purposes for improper use without declaring the change of usage purpose to vtv2 trực tiếp bóng đá hôm nay authorities.

[10] Taxpayers engaging in business activities during the period of business suspension without notifying vtv2 trực tiếp bóng đá hôm nay authorities.

[11] Taxpayers not penalized for vtv2 trực tiếp bóng đá hôm nay evasion but penalized under Clause 1, Article 141 of theLaw on vtv2 trực tiếp bóng đá hôm nay Administration 2019in the following cases:

+ Failure to submit taxpayer registration dossiers, failure to submit vtv2 trực tiếp bóng đá hôm nay declaration dossiers, submission of vtv2 trực tiếp bóng đá hôm nay declaration dossiers more than 90 days without incurring vtv2 trực tiếp bóng đá hôm nay payable;

+ Submission of vtv2 trực tiếp bóng đá hôm nay declaration dossiers more than 90 days with incurred vtv2 trực tiếp bóng đá hôm nay payable and the taxpayer has fully paid the vtv2 trực tiếp bóng đá hôm nay amount, late payment amount to the state budget before the vtv2 trực tiếp bóng đá hôm nay authority announces the vtv2 trực tiếp bóng đá hôm nay inspection or audit decision or before the vtv2 trực tiếp bóng đá hôm nay authority establishes a record of the act of late submission of vtv2 trực tiếp bóng đá hôm nay declaration dossiers.

What crime will be imposed for vtv2 trực tiếp bóng đá hôm nay evasion with an amount of from VND 100,000,000? (Image from the Internet)

What crime will be imposed for vtv2 trực tiếp bóng đá hôm nay evasion with an amount of from VND 100,000,000 in Vietnam?

According to Clause 1, Article 200 of theCriminal Code 2015as amended by Point a, Clause 47, Article 1 of theLaw amending the Criminal Code 2017, the crime of vtv2 trực tiếp bóng đá hôm nay evasion is regulated as follows:

Crime of vtv2 trực tiếp bóng đá hôm nay Evasion

1. Anyone who commits one of the following acts evades vtv2 trực tiếp bóng đá hôm nay with an amount from 100,000,000 VND to under 300,000,000 VND or under 100,000,000 VND but has been administratively sanctioned for vtv2 trực tiếp bóng đá hôm nay evasion or has been convicted of this crime or any of the crimes stipulated in Articles 188, 189, 190, 191, 192, 193, 194, 195, 196, 202, 250, 251, 253, 254, 304, 305, 306, 309, and 311 of this Code, not yet served the sentence for the intentionally repeated crime, shall be fined from 100,000,000 VND to 500,000,000 VND or imprisoned from 03 months to 01 year:

a) Failure to submit taxpayer registration dossiers; failure to submit vtv2 trực tiếp bóng đá hôm nay declaration dossiers; submission of vtv2 trực tiếp bóng đá hôm nay declaration dossiers after 90 days from the deadline for submitting vtv2 trực tiếp bóng đá hôm nay declaration dossiers or the deadline for extended submission of vtv2 trực tiếp bóng đá hôm nay declaration dossiers as prescribed by law;

b) Failure to record in accounting books the receipts related to determining the amount of vtv2 trực tiếp bóng đá hôm nay payable;

c) Failure to issue invoices when selling goods or services or recording the invoice value lower than the actual payment value of goods or services sold;

d) Using illegal invoices, documents to account for goods, input materials in activities incurring vtv2 trực tiếp bóng đá hôm nay obligations to reduce vtv2 trực tiếp bóng đá hôm nay payable amount or to increase vtv2 trực tiếp bóng đá hôm nay-exempt amount, vtv2 trực tiếp bóng đá hôm nay-reduced amount or deductible vtv2 trực tiếp bóng đá hôm nay amount, refundable vtv2 trực tiếp bóng đá hôm nay amount;

dd) Using other illegal documents, materials to determine wrongly the vtv2 trực tiếp bóng đá hôm nay payable amount, refundable vtv2 trực tiếp bóng đá hôm nay amount;

e) Incorrect declaration with the actual export, import goods without supplementary vtv2 trực tiếp bóng đá hôm nay declaration dossiers after goods clearance, if not stipulated in Article 188 and Article 189 of this Code;

g) Intentional failure to declare or false declaration of taxes on export or import goods if not stipulated in Article 188 and Article 189 of this Code;

h) Colluding with the consignor to import goods if not stipulated in Article 188 and Article 189 of this Code;

i) Using goods subject to non-taxable, vtv2 trực tiếp bóng đá hôm nay-exempt, reviewed vtv2 trực tiếp bóng đá hôm nay-exemption purposes for improper use without declaring the change of usage purpose with the vtv2 trực tiếp bóng đá hôm nay management agency.

Thus,it can be seen that vtv2 trực tiếp bóng đá hôm nay evasion with an amount of from VND 100,000,000 will be charged with the crime of vtv2 trực tiếp bóng đá hôm nay evasion and will be fined from 100,000,000 VND to 500,000,000 VND or imprisoned from 03 months to 01 year.

Additionally, if the crime is committed for the first time, administrative penalties and criminal handling measures under the regulations are applied depending on the amount of vtv2 trực tiếp bóng đá hôm nay evaded.

What are the regulations on penalties for vtv2 trực tiếp bóng đá hôm nay evasion in Vietnam?

Under Article 17 of theDecree 125/2020/ND-CP, penalties for vtv2 trực tiếp bóng đá hôm nay evasion include:

+ A fine equivalent to the amount of vtv2 trực tiếp bóng đá hôm nay evaded shall be imposed on taxpayers who have at least one mitigating circumstance when committing one of the following violations:

- Failure to submit taxpayer registration dossiers; failure to submit vtv2 trực tiếp bóng đá hôm nay declaration dossiers or submission of vtv2 trực tiếp bóng đá hôm nay declaration dossiers more than 90 days from the deadline or the extended deadline, except for cases stated at points b, c of Clause 4 and Clause 5 of Article 13 ofDecree 125/2020/ND-CP;

- Failure to record in accounting books the receipts involved in determining vtv2 trực tiếp bóng đá hôm nay payable or incorrect declarations leading to a shortfall in the vtv2 trực tiếp bóng đá hôm nay payable or an increase in refundable, exempted, or reduced vtv2 trực tiếp bóng đá hôm nay, excluding the violations stipulated in Article 16 ofDecree 125/2020/ND-CP;

- Failure to issue invoices when selling goods or services, except where taxpayers have declared taxes on the valued goods or services sold for the corresponding vtv2 trực tiếp bóng đá hôm nay period; incorrect invoicing for goods or services in quantity or value leading to vtv2 trực tiếp bóng đá hôm nay declarations lower than actual and discovered after the vtv2 trực tiếp bóng đá hôm nay declaration period deadline;

- Using illegal invoices; unlawful use of invoices to declare vtv2 trực tiếp bóng đá hôm nay reducing payable vtv2 trực tiếp bóng đá hôm nay or increase refundable, exempted, or reduced vtv2 trực tiếp bóng đá hôm nay;

- Using unlawful documents; unlawful use of documents, materials not reflecting the true nature of the transaction or actual value to wrongly determine vtv2 trực tiếp bóng đá hôm nay payable, exempted vtv2 trực tiếp bóng đá hôm nay, reduced vtv2 trực tiếp bóng đá hôm nay, refundable vtv2 trực tiếp bóng đá hôm nay; preparation of false procedures or documents for canceling supplies, goods to reduce vtv2 trực tiếp bóng đá hôm nay payable or increase refundable, exempted, reduced vtv2 trực tiếp bóng đá hôm nay;

- Using goods subject to non-taxable, vtv2 trực tiếp bóng đá hôm nay-exempt, reviewed vtv2 trực tiếp bóng đá hôm nay-exemption purposes for improper use without declaration of purpose change or vtv2 trực tiếp bóng đá hôm nay declaration with the vtv2 trực tiếp bóng đá hôm nay authorities;

- Taxpayers conducting business activities during the declared suspension, temporary suspension period without notifying the vtv2 trực tiếp bóng đá hôm nay authority, except for cases stipulated at point b of Clause 4 of Article 10 ofDecree 125/2020/ND-CP.

+ A fine equivalent to 1.5 times the amount of vtv2 trực tiếp bóng đá hôm nay evaded shall be imposed on taxpayers committing any act specified in Clause 1 of Article 17 ofDecree 125/2020/ND-CPwithout mitigating or aggravating circumstances.

+ A fine equivalent to 2 times the amount of vtv2 trực tiếp bóng đá hôm nay evaded shall be imposed on taxpayers committing any act specified in Clause 1 of Article 17 ofDecree 125/2020/ND-CPwith one aggravating circumstance.

+ A fine equivalent to 2.5 times the amount of vtv2 trực tiếp bóng đá hôm nay evaded shall be imposed on taxpayers committing any act specified in Clause 1 of Article 17 ofDecree 125/2020/ND-CPwith two aggravating circumstances.

+ A fine equivalent to 3 times the amount of vtv2 trực tiếp bóng đá hôm nay evaded shall be imposed on taxpayers committing any act specified in Clause 1 of Article 17 ofDecree 125/2020/ND-CPwith three or more aggravating circumstances.

+ Measures to remedy consequences:

- Enforcement of payment of the full evaded vtv2 trực tiếp bóng đá hôm nay amount into the state budget for violations stipulated in Clauses 1, 2, 3, 4, 5 of Article 17 ofDecree 125/2020/ND-CP.

In cases where vtv2 trực tiếp bóng đá hôm nay evasion as per Clauses 1, 2, 3, 4, 5 of Article 17 ofDecree 125/2020/ND-CPis past the statute of limitations for punishment, the taxpayer is not penalized for vtv2 trực tiếp bóng đá hôm nay evasion but must pay the full evaded vtv2 trực tiếp bóng đá hôm nay amount, including the late payment amount calculated on the vtv2 trực tiếp bóng đá hôm nay evaded, into the state budget as per the timeframe stipulated in Clause 6 of Article 8 ofDecree 125/2020/ND-CP.

- Adjustment of losses or input value-added vtv2 trực tiếp bóng đá hôm nay that can be deducted in vtv2 trực tiếp bóng đá hôm nay records (if any) for actions stated in Clauses 1, 2, 3, 4, 5 of Article 17 ofDecree 125/2020/ND-CP.

- Violations at point b, đ, e of Clause 1, Article 17 ofDecree 125/2020/ND-CPdiscovered after the vtv2 trực tiếp bóng đá hôm nay declaration filing deadline that do not reduce vtv2 trực tiếp bóng đá hôm nay payable or increase vtv2 trực tiếp bóng đá hôm nay collection, do not increase vtv2 trực tiếp bóng đá hôm nay exemption, reduction will be administratively sanctioned per Clause 3, Article 12 ofDecree 125/2020/ND-CP.