What is bóng đá hôm nay trực tiếp basis for issuing a enforcement decision on suspending use of invoices in Vietnam?
What is bóng đá hôm nay trực tiếp basis for issuing a enforcement decision on suspending use of invoices in Vietnam?
According to Clause 2, Article 34 ofDecree 126/2020/ND-CP, bóng đá hôm nay trực tiếp basis for issuing a enforcement decision on suspending use of invoices is stipulated as follows:
Enforcement by suspending bóng đá hôm nay trực tiếp use of invoices
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2. Basis for issuing a enforcement decision on suspending use of invoices:
a) Information about bóng đá hôm nay trực tiếp invoices of bóng đá hôm nay trực tiếp taxpayer subject to enforcement from bóng đá hôm nay trực tiếp tax authority's database or bóng đá hôm nay trực tiếp data of other agencies, organizations (if any).
b) Information about bóng đá hôm nay trực tiếp situation of invoice usage provided by bóng đá hôm nay trực tiếp taxpayer subject to enforcement and other related organizations or individuals (if any), as requested by bóng đá hôm nay trực tiếp tax authority in circumstances where bóng đá hôm nay trực tiếp database at bóng đá hôm nay trực tiếp tax authority is not complete.
- enforcement decision on suspending use of invoices
a) bóng đá hôm nay trực tiếp enforcement decision on suspending use of invoices is made according to Form No. 04/CC in Appendix III issued together with this Decree, accompanied by a notice to stop using invoices according to Form No. 04-1/CC in Appendix III issued together with this Decree.
a.1) In bóng đá hôm nay trực tiếp enforcement decision on suspending use of invoices, it is necessary to clearly state: bóng đá hôm nay trực tiếp basis for issuing bóng đá hôm nay trực tiếp decision to coerce; name, address, tax code of bóng đá hôm nay trực tiếp taxpayer subject to enforcement; reason for enforcement; amount of money being coerced.
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According to bóng đá hôm nay trực tiếp above regulation, bóng đá hôm nay trực tiếp basis for issuing a enforcement decision on suspending use of invoices includes:
- Information about bóng đá hôm nay trực tiếp invoices of bóng đá hôm nay trực tiếp taxpayer subject to enforcement from bóng đá hôm nay trực tiếp tax authority's database or bóng đá hôm nay trực tiếp data of other agencies, organizations (if any).
- Information about bóng đá hôm nay trực tiếp situation of invoice usage provided by bóng đá hôm nay trực tiếp taxpayer subject to enforcement and other related organizations or individuals (if any), as requested by bóng đá hôm nay trực tiếp tax authority in circumstances where bóng đá hôm nay trực tiếp database at bóng đá hôm nay trực tiếp tax authority is not complete.
What is bóng đá hôm nay trực tiếp basis for issuing a enforcement decision on suspending use of invoices in Vietnam? (Image from bóng đá hôm nay trực tiếp Internet)
What is bóng đá hôm nay trực tiếp procedure for applying bóng đá hôm nay trực tiếp enforcement by suspending use of invoices in Vietnam?
According to Clause 4, Article 34 ofDecree 126/2020/ND-CP, bóng đá hôm nay trực tiếp procedure for applying bóng đá hôm nay trực tiếp enforcement by suspending use of invoices is carried out in bóng đá hôm nay trực tiếp following sequence:
- On bóng đá hôm nay trực tiếp same day bóng đá hôm nay trực tiếp enforcement decision is issued, bóng đá hôm nay trực tiếp tax authority must post bóng đá hôm nay trực tiếp enforcement decision and bóng đá hôm nay trực tiếp notice to stop using invoices on bóng đá hôm nay trực tiếp tax sector's electronic information page or publish it in mass media within 24 hours from bóng đá hôm nay trực tiếp issuance of bóng đá hôm nay trực tiếp decision.
- During bóng đá hôm nay trực tiếp implementation of this coercive measure, bóng đá hôm nay trực tiếp tax authority will not accept invoice issuance notification dossiers from organizations or individuals being coerced, will not grant codes for e-invoices with tax authority codes, will not issue invoices, and will not sell invoices to taxpayers being coerced (except as stipulated in point d, clause 4, Article 34 ofDecree 126/2020/ND-CP).
- bóng đá hôm nay trực tiếp tax authority issues a decision to terminate bóng đá hôm nay trực tiếp application of this coercive measure accompanied by a notice to continue using invoices according to Form No. 04-2/CC in Appendix III issued together withDecree 126/2020/ND-CP. On bóng đá hôm nay trực tiếp same day bóng đá hôm nay trực tiếp decision to terminate bóng đá hôm nay trực tiếp enforcement by suspending use of invoices is issued, bóng đá hôm nay trực tiếp tax authority must publish it on bóng đá hôm nay trực tiếp tax sector's electronic information page or in mass media within 24 hours from bóng đá hôm nay trực tiếp issuance of bóng đá hôm nay trực tiếp decision.
- In cases where bóng đá hôm nay trực tiếp enforcement by suspending use of invoices is being applied and bóng đá hôm nay trực tiếp taxpayer submits a request to use invoices for wage payment to workers, payment of costs ensuring continuous production and business, bóng đá hôm nay trực tiếp tax authority allows bóng đá hôm nay trực tiếp taxpayer to continue using invoices on a per-transaction basis, provided that bóng đá hôm nay trực tiếp taxpayer immediately pays at least 18% of bóng đá hôm nay trực tiếp revenue from bóng đá hôm nay trực tiếp invoices to bóng đá hôm nay trực tiếp state budget.
Who has bóng đá hôm nay trực tiếp authority to decide on applying bóng đá hôm nay trực tiếp enforcement by suspending use of invoices in Vietnam?
According to Article 126 of bóng đá hôm nay trực tiếpTax Administration Law 2019:
Authority to decide enforcement in bóng đá hôm nay trực tiếp execution of administrative decisions on tax management
- bóng đá hôm nay trực tiếp head of bóng đá hôm nay trực tiếp tax administration authority, bóng đá hôm nay trực tiếp Director General of bóng đá hôm nay trực tiếp Anti-Smuggling Investigation Department under bóng đá hôm nay trực tiếp General Department of Customs, bóng đá hôm nay trực tiếp Director General of bóng đá hôm nay trực tiếp Post-Clearance Audit Department has bóng đá hôm nay trực tiếp authority to issue decisions to apply coercive measures in executing administrative decisions on tax management as stipulated in points a, b, c, d, đ, and e, clause 1, Article 125 of this Law.
- bóng đá hôm nay trực tiếp revocation of enterprise registration certificates, business registration certificates, cooperative registration certificates, investment registration certificates, establishment and operation licenses, and practice licenses stipulated at point g, clause 1, Article 125 of this Law shall be carried out according to legal provisions.
In addition, Clause 1, Article 125 of bóng đá hôm nay trực tiếpTax Administration Law 2019stipulates:
Coercive measures in executing administrative decisions on tax management
- Coercive measures in executing administrative decisions on tax management include:
a) Deducting money from bóng đá hôm nay trực tiếp account of bóng đá hôm nay trực tiếp entity subject to enforcement in executing administrative decisions on tax management at bóng đá hôm nay trực tiếp State Treasury, commercial banks, or other credit institutions; freezing accounts;
b) Deducting part of wages or income;
c) Halting customs procedures for export and import goods;
d) suspending bóng đá hôm nay trực tiếp use of invoices;
dd) Seizing and auctioning assets according to legal provisions;
e) Collecting money or other assets of bóng đá hôm nay trực tiếp entity subject to enforcement in bóng đá hôm nay trực tiếp execution of administrative decisions on tax management held by other agencies, organizations, or individuals;
g) Revoking certificates of enterprise registration, business registration, cooperative registration, investment registration, establishment, and operation licenses, and practice licenses.
Hence, according to these two regulations, bóng đá hôm nay trực tiếp authority to decide on applying bóng đá hôm nay trực tiếp enforcement by suspending use of invoices rests with bóng đá hôm nay trực tiếp Head of bóng đá hôm nay trực tiếp tax administration authority, bóng đá hôm nay trực tiếp Director General of bóng đá hôm nay trực tiếp Anti-Smuggling Investigation Department under bóng đá hôm nay trực tiếp General Department of Customs, and bóng đá hôm nay trực tiếp Director General of bóng đá hôm nay trực tiếp Post-Clearance Audit Department.
