What is September 20? Will late submission of trực tiếp bóng đá hôm nay euro after September 20 be subject to administrative penalties?
What is September 20 according to the Law on Tax Administration of Vietnam?
Based on Article 44 of theLaw on Tax Administration 2019, the regulations are as follows:
Deadline for submitting trực tiếp bóng đá hôm nay euro
1. The deadline for submitting trực tiếp bóng đá hôm nay euro for monthly and quarterly tax declarations is specified as follows:
a) No later than the 20th day of the following month for tax declarations submitted and paid monthly;
b) No later than the last day of the first month of the following quarter for tax declarations submitted and paid quarterly.
Thus, the upcoming September 20 is the deadline for submitting trực tiếp bóng đá hôm nay euro for August's tax period.
What is September 20? Will late submission of trực tiếp bóng đá hôm nay euro after September 20 be subject to administrative penalties? (Image from the Internet)
Will late submission of trực tiếp bóng đá hôm nay euro after September 20 be subject to administrative penalties in Vietnam?
According to Article 44 of theLaw on Tax Administration 2019, September 20 is the deadline for submitting trực tiếp bóng đá hôm nay euro for August's tax period.
If the taxpayer submits the tax declaration dossier after this date, they will be subject to administrative penalties for late submission of trực tiếp bóng đá hôm nay euro.
Specifically, as stipulated in Article 13 of theDecree 125/2020/ND-CPregarding penalties for late submission of trực tiếp bóng đá hôm nay euro, the penalties are as follows:
(1) A warning for late submission of trực tiếp bóng đá hôm nay euro from 01 to 05 days with mitigating circumstances.
(2) A fine ranging from 2,000,000 VND to 5,000,000 VND for late submission of trực tiếp bóng đá hôm nay euro from 01 to 30 days, except as stipulated in Clause 1 of this Article.
(3) A fine ranging from 5,000,000 VND to 8,000,000 VND for late submission of trực tiếp bóng đá hôm nay euro from 31 to 60 days.
(4) A fine ranging from 8,000,000 VND to 15,000,000 VND for the following acts:
- Late submission of trực tiếp bóng đá hôm nay euro from 61 to 90 days;- Late submission of trực tiếp bóng đá hôm nay euro from 91 days or more without any tax payable;- Failure to submit trực tiếp bóng đá hôm nay euro without any tax payable;- Failure to submit appendices according to tax management regulations for enterprises with related party transactions attached to the corporate income tax settlement dossier.
(5) A fine ranging from 15,000,000 VND to 25,000,000 VND for late submission of trực tiếp bóng đá hôm nay euro over 90 days from the deadline with tax payable, where the taxpayer has paid the full tax amount and late payment interest into the state budget before the tax authority announces the tax inspection decision or before the tax authority records the late submission act as stipulated in Clause 11, Article 143 of theLaw on Tax Administration 2019.
Regarding remedies:
- Taxpayers who violate the regulations are required to pay the full late tax payment amount into the state budget for violations stipulated in Clauses 1, 2, 3, 4, and 5 of Article 13Decree 125/2020/ND-CPin cases where late submission of trực tiếp bóng đá hôm nay euro leads to late tax payment;- Required to submit trực tiếp bóng đá hôm nay euro and appendices attached to the trực tiếp bóng đá hôm nay euro for acts stipulated at points c and d, Clause 4, Article 13Decree 125/2020/ND-CP.
Note:The fine levels above apply to organizations. The fine levels for individuals are half of the fine levels for organizations.
For taxpayers who are families or business households, the fine level applies as for individuals.
Will late tax declaration submissions due to natural disasters be granted an extension in Vietnam?
Based on Article 46 of theLaw on Tax Administration 2019, the regulations are as follows:
Extension of tax declaration dossier submission
1. Taxpayers who are unable to submit trực tiếp bóng đá hôm nay euro on time due to natural disasters, catastrophes, epidemics, fires, or unexpected accidents are granted an extension by the head of the directly managing tax authority.
2. The extension period shall not exceed 30 days for monthly, quarterly, annual tax declarations and tax declarations per taxable event; and 60 days for tax settlement declaration dossiers from the due date.
3. Taxpayers must send a written request for extension to the tax authority before the due date. The request must clearly state the reason for the extension and be certified by the commune-level People's Committee or the commune-level police of the locality where the extension case arises as specified in Clause 1 of this Article.
4. Within 03 working days from the receipt of the extension request document, the tax authority must respond in writing to the taxpayer regarding acceptance or non-acceptance of the extension request.
Therefore, when taxpayers are unable to submit trực tiếp bóng đá hôm nay euro on time due tonatural disasters, catastrophes, epidemics, fires, or unexpected accidents, they are granted an extension by the head of the directly managing tax authority.
Furthermore, taxpayers must send a written request for extension to the tax authority before the due date of the tax declaration dossier, clearly stating the reason for the extension with certification by the commune-level People's Committee or the commune-level police of the locality where the extension case arises.
Note:The extension period shall not exceed 30 days for monthly and quarterly tax declarations from the due date.
