What day is 24th day of trực tiếp bóng đá hôm nay euro 12th month in trực tiếp bóng đá hôm nay euro lunar calendar? Which tax declarations shall be submitted in January 2025 in Vietnam?
What day is 24th day of trực tiếp bóng đá hôm nay euro 12th month in trực tiếp bóng đá hôm nay euro lunar calendar?
Based on trực tiếp bóng đá hôm nay euro Perpetual Calendar for January 2025 as follows:
Thus, 24th day of trực tiếp bóng đá hôm nay euro 12th month in trực tiếp bóng đá hôm nay euro lunar calendar will fall on Thursday, January 23, 2025, in trực tiếp bóng đá hôm nay euro solar calendar (trực tiếp bóng đá hôm nay euro lunar date of 24th day of trực tiếp bóng đá hôm nay euro 12th month in trực tiếp bóng đá hôm nay euro lunar calendar, 2024, corresponds to trực tiếp bóng đá hôm nay euro solar date of January 23, 2025). 24th day of trực tiếp bóng đá hôm nay euro 12th month in trực tiếp bóng đá hôm nay euro lunar calendar is also trực tiếp bóng đá hôm nay euro period near trực tiếp bóng đá hôm nay euro Lunar New Year.
What day is 24th day of trực tiếp bóng đá hôm nay euro 12th month in trực tiếp bóng đá hôm nay euro lunar calendar? (Image from Internet)
Which tax declarations shall be submitted in January 2025 in Vietnam?
Below are trực tiếp bóng đá hôm nay euro types of tax declarations that must be submitted in January 2025:
| Time | Type of Tax Declaration | Legal Basis |
| January 20, 2025 | - Personal Income Tax (PIT) declaration for December 2024 - Value Added Tax (VAT) declaration for December 2024 |
- Clause 1 Article 44Law on Tax Administration 2019 |
What are trực tiếp bóng đá hôm nay euro administrative fines for late submission of tax declarations in Vietnamin January 2025?
According to Article 13Decree 125/2020/ND-CPwhich stipulates trực tiếp bóng đá hôm nay euro fines for late submission of tax declarations as follows:
- A warning is given for submitting tax dossiers late by 1 to 5 days with mitigating circumstances.
- A fine from 2,000,000 VND to 5,000,000 VND for submitting tax dossiers late by 1 to 30 days, excluding cases specified in Clause 1 of this Article.
- A fine from 5,000,000 VND to 8,000,000 VND for submitting tax dossiers late by 31 to 60 days.
- A fine from 8,000,000 VND to 15,000,000 VND for trực tiếp bóng đá hôm nay euro following violations:
+ Submitting tax dossiers late by 61 to 90 days;
+ Submitting tax dossiers late by 91 days or more but without any tax payable;
+ Failure to submit tax dossiers but no tax is payable;
+ Failure to submit annexes as prescribed by tax management for enterprises with related party transactions attached to trực tiếp bóng đá hôm nay euro corporate income tax finalization dossiers.
- A fine from 15,000,000 VND to 25,000,000 VND for submitting tax dossiers late over 90 days from trực tiếp bóng đá hôm nay euro deadline, with tax liable and trực tiếp bóng đá hôm nay euro taxpayer has fully paid trực tiếp bóng đá hôm nay euro tax and late payment interest to trực tiếp bóng đá hôm nay euro state budget before trực tiếp bóng đá hôm nay euro tax authorities announce trực tiếp bóng đá hôm nay euro decision to inspect or audit trực tiếp bóng đá hôm nay euro tax or before tax authorities draw up a record of late submission of tax dossiers as prescribed in Clause 11 Article 143Law on Tax Administration 2019.
If trực tiếp bóng đá hôm nay euro penalty calculated under this section is higher than trực tiếp bóng đá hôm nay euro tax due on trực tiếp bóng đá hôm nay euro tax declaration, trực tiếp bóng đá hôm nay euro maximum penalty is equal to trực tiếp bóng đá hôm nay euro tax due but not less than trực tiếp bóng đá hôm nay euro average penalty prescribed in Clause 4 of this Article.
Note: trực tiếp bóng đá hôm nay euro above fine is applicable to organizations. trực tiếp bóng đá hôm nay euro fine for individuals with trực tiếp bóng đá hôm nay euro same violation is half of trực tiếp bóng đá hôm nay euro fine applicable to organizations as stipulated in Clause 5 Article 5Decree 125/2020/ND-CP.
In which cases is late payment of administrative fines for tax violations not charged?
Pursuant to Clause 2 Article 42Decree 125/2020/ND-CP(amended and supplemented by Clause 5 Article 1Decree 102/2021/ND-CP) regarding late payment of fines as follows:
Late payment of administrative fines for tax or invoice violations
- Calculating late payment of fines
a) Organizations or individuals who delay trực tiếp bóng đá hôm nay euro payment of administrative fines for tax, invoice violations will be subject to a 0.05%/day late payment fine calculated on trực tiếp bóng đá hôm nay euro overdue fine.
b) trực tiếp bóng đá hôm nay euro number of late payment days includes public holidays, weekends as prescribed by policies and is calculated from trực tiếp bóng đá hôm nay euro day following trực tiếp bóng đá hôm nay euro deadline for fine payment to trực tiếp bóng đá hôm nay euro day before trực tiếp bóng đá hôm nay euro organization or individual pays trực tiếp bóng đá hôm nay euro fine into trực tiếp bóng đá hôm nay euro state budget.
- Late payment of fines is not charged in trực tiếp bóng đá hôm nay euro following cases:
a) During trực tiếp bóng đá hôm nay euro time allowed for postponement of penalty enforcement;
b) During trực tiếp bóng đá hôm nay euro time for considering and deciding on fine reduction or exemption;
c) trực tiếp bóng đá hôm nay euro fines are not due for payment in trực tiếp bóng đá hôm nay euro case of installment payments.
...
Thus, according to trực tiếp bóng đá hôm nay euro above regulations, organizations or individuals delaying trực tiếp bóng đá hôm nay euro payment of administrative fines for tax violations will not be charged for late payment in trực tiếp bóng đá hôm nay euro following cases:
- During trực tiếp bóng đá hôm nay euro period allowed for postponement of penalty enforcement.
- During trực tiếp bóng đá hôm nay euro period for considering and deciding on fine reduction or exemption.
- Fines are not due for payment in trực tiếp bóng đá hôm nay euro case of installment payments.
In which cases are administrative penalties for tax not imposed?
Pursuant to Clause 3 Article 9Decree 125/2020/ND-CPregulations on cases where administrative penalties for tax are not imposed:
- No administrative penalties for tax are imposed in cases not subject to penalties under trực tiếp bóng đá hôm nay euro legal provisions on handling administrative violations.
Taxpayers who delay tax procedures electronically due to technical failures of trực tiếp bóng đá hôm nay euro IT system that have been announced on trực tiếp bóng đá hôm nay euro tax authorities' electronic portal fall into trực tiếp bóng đá hôm nay euro cases of force majeure events as stipulated in Clause 4 Article 11Law on Handling Administrative Violations 2012.
- Administrative penalties for tax violations are not imposed, and late payment interest is not charged if trực tiếp bóng đá hôm nay euro taxpayer violates administrative tax regulations due to following trực tiếp bóng đá hôm nay euro guidance documents, handling decisions of trực tiếp bóng đá hôm nay euro tax authority, or a competent state agency related to trực tiếp bóng đá hôm nay euro taxpayer's tax obligation determination (including guiding documents and handling decisions issued before this Decree takes effect), except during tax inspection and examination at trực tiếp bóng đá hôm nay euro taxpayer’s headquarters where no errors in tax declaration or determinations have been detected, but subsequent tax administrative violations are found.
- No administrative penalties for tax are imposed for incorrect declarations where trực tiếp bóng đá hôm nay euro taxpayer has supplemented tax declarations and voluntarily paid trực tiếp bóng đá hôm nay euro tax before trực tiếp bóng đá hôm nay euro tax authority announces its decision for tax inspection or auditing at trực tiếp bóng đá hôm nay euro taxpayer's headquarters or before trực tiếp bóng đá hôm nay euro tax authority detects without inspection or auditing, or before any competent authority detects it.
- No penalties are imposed for delays in submission of tax dossiers for individuals directly settling personal income tax declarations with refunds due; business households, or individuals whose taxes have been determined according to Article 51Law on Tax Administration 2019.
- No penalties are imposed for delays in tax dossier submission during trực tiếp bóng đá hôm nay euro time taxpayers are granted extensions for such filings.
