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Whenare individuals eligible for personal income bóng đá hôm nay trực tiếp refunds in Vietnam?

Based on Article 8 of the2007 Law on Personal Income bóng đá hôm nay trực tiếpwhich regulates bóng đá hôm nay trực tiếp management and bóng đá hôm nay trực tiếp refunds as follows:

bóng đá hôm nay trực tiếp Management and bóng đá hôm nay trực tiếp Refunds

1. Taxpayer registration, declarations, bóng đá hôm nay trực tiếp deductions, bóng đá hôm nay trực tiếp payments, bóng đá hôm nay trực tiếp settlements, bóng đá hôm nay trực tiếp refunds, handling of bóng đá hôm nay trực tiếp law violations, and other bóng đá hôm nay trực tiếp management measures are carried out according to the legal provisions on bóng đá hôm nay trực tiếp management.

2. Individuals are eligible for bóng đá hôm nay trực tiếp refunds in the following cases:

a) The amount of bóng đá hôm nay trực tiếp paid is greater than the amount of bóng đá hôm nay trực tiếp payable;

b) The individual has paid bóng đá hôm nay trực tiếp but the taxable income does not reach the level to be taxed;

c) Other cases as determined by the competent state authority.

From the above regulation, it can be observed that individuals are eligible for personal income bóng đá hôm nay trực tiếp refunds in the following cases:

- The amount of bóng đá hôm nay trực tiếp paid is greater than the amount of bóng đá hôm nay trực tiếp payable;

- The individual has paid bóng đá hôm nay trực tiếp, but the taxable income does not reach the level to be taxed;

- Other cases as determined by the competent state authority.

Whenare individuals eligible for personal income bóng đá hôm nay trực tiếp refunds in Vietnam? (Image from the Internet)

What is the classification of bóng đá hôm nay trực tiếp in Vietnam?

According to Article 73 of the2019 bóng đá hôm nay trực tiếp Administration Law, bóng đá hôm nay trực tiếp are divided into two categories: files subject to pre-refund examination and files subject to pre-refund status.

- Files subject to pre-refund examination include:

+ Files of taxpayers requesting a refund for the first time for each bóng đá hôm nay trực tiếp case according to the legal provisions on taxation.

In case a taxpayer submits a bóng đá hôm nay trực tiếp file to the management tax authority for the first time but is not eligible for a refund according to the regulations, the subsequent refund request is still considered the first refund request;

+ Files of taxpayers requesting a bóng đá hôm nay trực tiếp within 2 years from the time of being penalized for tax evasion;

+ Files of organizations dissolving, bankrupt, terminating activities, selling, assigning, and transferring state enterprises;

+ bóng đá hôm nay trực tiếp classified as high risk according to risk management in tax administration;

+ bóng đá hôm nay trực tiếp that fall under pre-refund but do not meet the time limit according to written notification from the tax management authority where the taxpayer does not explain, supplement the tax refund file or have explanations, supplemented bóng đá hôm nay trực tiếp but fail to prove the declared tax amount is correct;

+ bóng đá hôm nay trực tiếp for exported and imported goods that are not paid through Vietnamese commercial banks or other financial institutions according to legal regulations;

+ bóng đá hôm nay trực tiếp for exported and imported goods subject to pre-refund examination as regulated by the Government of Vietnam.

- Files subject to pre-refund status are those of taxpayers not subject to pre-refund examination.

What is the time limitfor handling personal income bóng đá hôm nay trực tiếp in Vietnam?

As stipulated in Article 75 of the2019 bóng đá hôm nay trực tiếp Administration Law, the processing of bóng đá hôm nay trực tiếp is as follows:

- For files subject to pre-refund status:

+ No later than 6 working days from the date the tax management authority issues a notification on the acceptance of the file and the deadline for processing bóng đá hôm nay trực tiếp, the tax management authority must decide on the tax refund to the taxpayer or notify the transfer of the taxpayer's file to pre-refund examination if falling under cases specified in Clause 2, Article 73 of the 2019 Tax Administration Law or notify no tax refund to the taxpayer if the file does not meet refund conditions.

- If information declared on the bóng đá hôm nay trực tiếp file differs from the management information of the tax authority, the tax authority must notify in writing for the taxpayer to provide explanation or supplement information. The time for explanation and supplementing information is not included in the bóng đá hôm nay trực tiếp file processing duration.

- For files subject to pre-refund examination, no later than 40 days from the date the tax management authority has a written notice of acceptance of the file and the deadline for processing bóng đá hôm nay trực tiếp, the tax management authority must decide on the tax refund to the taxpayer or deny the tax refund if the file does not meet refund conditions.

- Beyond the deadline prescribed for tax refunds, if the delay in issuing a bóng đá hôm nay trực tiếp decision is due to the fault of the tax management authority, in addition to the tax amount to be refunded, the tax authority must pay interest at a rate of 0.03%/day on the amount to be refunded and the number of days delayed. The interest money is paid from the central budget according to legal regulations on the state budget.