What day is October 20, 2024? Is it allowed to submit xem bóng đá trực tiếp vtv2 returns in Vietnam after October 20, 2024?
What day is October 20, 2024?
Based on Article 44 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019, the regulations are as follows:
xem bóng đá trực tiếp vtv2 return filing deadlines
1. The xem bóng đá trực tiếp vtv2 return filing deadlines for taxes declared on a monthly or quarterly basis are prescribed as follows:
a) No later than the 20th day of the month following the month in which the xem bóng đá trực tiếp vtv2 obligation arises, for cases of monthly declarations and payments;
b) No later than the last day of the first month of the quarter following the quarter in which the xem bóng đá trực tiếp vtv2 obligation arises, for cases of quarterly declarations and payments.
According to the regulation, the upcoming October 20 is the deadline for submitting xem bóng đá trực tiếp vtv2 returns and paying taxes for monthly-declared taxes for the xem bóng đá trực tiếp vtv2 period of September, falling on a Sunday.
However, since October 20, 2024, falls on a weekend, it will be postponed to the next business day according to Article 86 of theCircular 80/2021/TT-BTC, which is October 21, 2024.
In the case of electronic xem bóng đá trực tiếp vtv2 filing and payment, the submission time still must comply with Article 44 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019and Article 8 of theCircular 19/2021/TT-BTC.
| Additionally, October 20 annually is also Vietnamese Women's Day - a commemorative day to honor Vietnamese women. |
What day is October 20, 2024? Is it allowed tosubmittax returns in Vietnamafter October 20, 2024? (Image from the Internet)
Is it allowed tosubmittax returns in Vietnam after October 20, 2024?
According to the regulation, October 20 is the deadline for submitting xem bóng đá trực tiếp vtv2 returns for monthly-declared taxes for the xem bóng đá trực tiếp vtv2 period of September.
However, since October 20, 2024, falls on a weekend, it will be postponed to the next business day according to Article 86 of theCircular 80/2021/TT-BTC, which is October 21, 2024. (except in cases of electronic xem bóng đá trực tiếp vtv2 filing and payment)
Thus, if taxpayers file xem bóng đá trực tiếp vtv2 returns directly after October 21, 2024, they will be subject to administrative penalties for violating the deadline for submitting xem bóng đá trực tiếp vtv2 returns.
Specifically, based on Article 13 ofDecree 125/2020/ND-CP, the penalty for violations regarding xem bóng đá trực tiếp vtv2 return filing deadlines is as follows:
(1) A warning for late filing from 01 day to 05 days with mitigating circumstances.
(2) A fine from 2,000,000 VND to 5,000,000 VND for late filing from 01 day to 30 days, excluding the cases specified in clause 1 of this Article.
(3) A fine from 5,000,000 VND to 8,000,000 VND for late filing from 31 days to 60 days.
(4) A fine from 8,000,000 VND to 15,000,000 VND for the following acts:
- Late filing from 61 days to 90 days;
- Late filing from 91 days or more without xem bóng đá trực tiếp vtv2 obligation;
- Not submitting xem bóng đá trực tiếp vtv2 returns without xem bóng đá trực tiếp vtv2 obligation;
- Not submitting annexes as required in xem bóng đá trực tiếp vtv2 management with affiliated transactions attached to corporate income xem bóng đá trực tiếp vtv2 finalization dossiers.
(5) A fine from 15,000,000 VND to 25,000,000 VND for late filing over 90 days from the deadline, with xem bóng đá trực tiếp vtv2 payable and the taxpayer has fully paid the xem bóng đá trực tiếp vtv2 amount, late payment to the state budget before the xem bóng đá trực tiếp vtv2 authority issues the xem bóng đá trực tiếp vtv2 inspection decision or before the xem bóng đá trực tiếp vtv2 authority makes a record of the late xem bóng đá trực tiếp vtv2 filing act according to clause 11 of Article 143 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019.
Regarding remedial measures:
- The taxpayer is required to fully pay the late payment xem bóng đá trực tiếp vtv2 amount to the state budget against the violations specified in clauses 1, 2, 3, 4, and 5 of Article 13 ofDecree 125/2020/ND-CPif the late filing leads to late xem bóng đá trực tiếp vtv2 payment;
- Required to submit xem bóng đá trực tiếp vtv2 returns and annexes along with xem bóng đá trực tiếp vtv2 returns for the actions specified in points c and d of clause 4 of Article 13 ofDecree 125/2020/ND-CP.
Note:The above fines are applicable to organizations. The fine for individuals is half that of organizations.
For taxpayers who are households or business households, the fine is the same as for individuals.
How long is the extension period for submitting xem bóng đá trực tiếp vtv2 returnsin Vietnam?
According to Article 46 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019, the regulations are as follows:
Extension for submitting xem bóng đá trực tiếp vtv2 returns
- Taxpayers unable to file xem bóng đá trực tiếp vtv2 returns on time due to natural disasters, disasters, epidemics, fires, unexpected accidents are granted an extension for submitting xem bóng đá trực tiếp vtv2 returns by the head of the directly managing xem bóng đá trực tiếp vtv2 authority.
- The extension period is not more than 30 days for monthly, quarterly, annual xem bóng đá trực tiếp vtv2 returns, or taxes declared for each occurrence of xem bóng đá trực tiếp vtv2 obligation; 60 days for final xem bóng đá trực tiếp vtv2 return filing from the deadline.
- Taxpayers must send a written request for an extension to the xem bóng đá trực tiếp vtv2 authority before the xem bóng đá trực tiếp vtv2 return filing deadline, stating the reasons for the extension and confirmed by the commune-level People's Committee or the commune, ward, township police where the extension case arises as defined in clause 1 of this Article.
- Within 03 working days from receiving the extension request, the xem bóng đá trực tiếp vtv2 authority must respond in writing to the taxpayer about acceptance or rejection of the xem bóng đá trực tiếp vtv2 return filing extension.
Thus, the extension period for submitting xem bóng đá trực tiếp vtv2 returns is:
- Not more than 30 days for monthly, quarterly, or annual xem bóng đá trực tiếp vtv2 returns, or taxes declared for each occurrence;
- Not more than 60 days for final xem bóng đá trực tiếp vtv2 returns from the filing deadline.
