What is vtv5 trực tiếp bóng đá hôm nay maximum amount of exemption or reduction in fines for tax or invoice-related administrative violations in Vietnam?

What is vtv5 trực tiếp bóng đá hôm nay maximum amount of exemption or reduction in fines for tax or invoice-related administrative violations in Vietnam?

Pursuant to vtv5 trực tiếp bóng đá hôm nay provisions in Clause 2, Article 43 ofDecree 125/2020/ND-CP(amended by Clause 6, Article 1 ofDecree 102/2021/ND-CP), vtv5 trực tiếp bóng đá hôm nay content is as follows:

Exemption, reduction of fines for tax or invoice-related administrative violations

1. Cases for exemption, reduction of fines for tax or invoice-related administrative violations; authority, order, procedures for exemption, reduction of fines for tax or invoice-related administrative violations shall comply with vtv5 trực tiếp bóng đá hôm nay provisions of Article 77 of vtv5 trực tiếp bóng đá hôm nay Law on Handling of Administrative Violations and Clause 38, Article 1 of vtv5 trực tiếp bóng đá hôm nay Law amending and supplementing some articles of vtv5 trực tiếp bóng đá hôm nay Law on Handling of Administrative Violations and Clauses 2, 3, 4, 5 of this Article.

2. vtv5 trực tiếp bóng đá hôm nay maximum amount of exemption or reduction in fines is equal to vtv5 trực tiếp bóng đá hôm nay fine amount in vtv5 trực tiếp bóng đá hôm nay penalty decision and not exceeding vtv5 trực tiếp bóng đá hôm nay value of damaged assets, goods, after deducting vtv5 trực tiếp bóng đá hôm nay insured and compensated value (if any).

Taxpayers suffering damage in force majeure circumstances as stipulated in vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration must provide proof of vtv5 trực tiếp bóng đá hôm nay value of damaged assets, goods, and vtv5 trực tiếp bóng đá hôm nay value insured, compensated as follows:

a) Minutes of inventory, determination of physical damage value established by vtv5 trực tiếp bóng đá hôm nay taxpayer or vtv5 trực tiếp bóng đá hôm nay taxpayer's legal representative;

b) Minutes of determining physical damage value by an organization with valuation functions as prescribed by law (original or notarized or authenticated copy), except for cases with compensation dossiers as stipulated at Point c of this Clause;

c) Compensation for physical damage accepted by vtv5 trực tiếp bóng đá hôm nay insurance agency according to vtv5 trực tiếp bóng đá hôm nay provisions of law (original or notarized or authenticated copy) (if any);

d) Liability dossiers for compensation by organizations, individuals responsible for compensation as prescribed by law (original or notarized or authenticated copy) (if any).

3. No exemption or reduction for fines for tax and invoices for cases where vtv5 trực tiếp bóng đá hôm nay penalty decision has been fully executed.

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Thus, vtv5 trực tiếp bóng đá hôm nay maximum exemption for fines on taxes, invoices will be equal to vtv5 trực tiếp bóng đá hôm nay fine amount in vtv5 trực tiếp bóng đá hôm nay penalty decision and not exceeding vtv5 trực tiếp bóng đá hôm nay value of damaged assets, goods, after deducting vtv5 trực tiếp bóng đá hôm nay insured and compensated value (if any).

What is vtv5 trực tiếp bóng đá hôm nay maximum amount of exemption or reduction in fines for tax or invoice-related administrative violations in Vietnam?(Image from Internet)

Which entitiesaresubject to administrative penalties for tax or invoice-related administrative violations in Vietnam?

According to vtv5 trực tiếp bóng đá hôm nay provisions of Clause 1, Article 3 ofDecree 125/2020/ND-CP, subjects subject to administrative penalties for tax or invoice-related administrative violations include:

(1) Taxpayers who commit administrative violations regarding taxes, invoices.

In cases where taxpayers authorize other organizations or individuals to carry out tax-related obligations which by law on tax, tax administration requires vtv5 trực tiếp bóng đá hôm nay responsibilities of vtv5 trực tiếp bóng đá hôm nay authorized party to implement for vtv5 trực tiếp bóng đá hôm nay taxpayer, if vtv5 trực tiếp bóng đá hôm nay authorized party commits administrative violations as stipulated inNghị định 125/2020/NĐ-CP, then vtv5 trực tiếp bóng đá hôm nay authorized organization or individual shall be penalized according toNghị định 125/2020/NĐ-CP.

In cases, according to vtv5 trực tiếp bóng đá hôm nay law on tax and tax management, where organizations or individuals have obligations for taxpayer registration, declaration, and tax payment on behalf of vtv5 trực tiếp bóng đá hôm nay taxpayer, and these organizations or individuals commit administrative violations as stipulated inNghị định 125/2020/NĐ-CP, then such organizations or individuals performing tax registration, declaration, and payment shall be subject to administrative penalties regarding taxes according to vtv5 trực tiếp bóng đá hôm nay provisions ofNghị định 125/2020/NĐ-CP.

(2) Organizations, individuals related to administrative violations regarding tax and invoices.

What is vtv5 trực tiếp bóng đá hôm nay time limit for execution of administrative penalty decisions for tax or invoice-related administrative violations in Vietnam?

According to Article 40 ofDecree 125/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay following is regulated:

time limit for execution of executing administrative penalty decisions for tax or invoice-related administrative violations

1. vtv5 trực tiếp bóng đá hôm nay time limit for execution of executing administrative penalty decisions for tax or invoice-related administrative violations is one year from vtv5 trực tiếp bóng đá hôm nay date of penalty decision issuance. If this time limit lapses, and vtv5 trực tiếp bóng đá hôm nay tax authority has not delivered or sent vtv5 trực tiếp bóng đá hôm nay administrative penalty decision to vtv5 trực tiếp bóng đá hôm nay violating organization or individual as prescribed in Article 39 of this Decree, then vtv5 trực tiếp bóng đá hôm nay penalty decision will not be executed.

If vtv5 trực tiếp bóng đá hôm nay penalty decision has applied remedial measures, then such remedial measures will continue to be applied.

2. In cases where penalized individuals or organizations deliberately evade or delay, vtv5 trực tiếp bóng đá hôm nay time limit for execution of executing penalty decisions shall be counted from vtv5 trực tiếp bóng đá hôm nay time vtv5 trực tiếp bóng đá hôm nay act of evasion or delay ends.

3. In cases where vtv5 trực tiếp bóng đá hôm nay tax authority has delivered or sent vtv5 trực tiếp bóng đá hôm nay administrative penalty decision to vtv5 trực tiếp bóng đá hôm nay violating organization or individual according to Article 39 of this Decree, but vtv5 trực tiếp bóng đá hôm nay penalized individual or organization has not paid or has not fully paid vtv5 trực tiếp bóng đá hôm nay fine, back tax, late payment interest, vtv5 trực tiếp bóng đá hôm nay tax authority must monitor vtv5 trực tiếp bóng đá hôm nay unpaid amounts on vtv5 trực tiếp bóng đá hôm nay tax management system and apply tax debt enforcement measures as prescribed to fully collect vtv5 trực tiếp bóng đá hôm nay amount payable to vtv5 trực tiếp bóng đá hôm nay state budget.

Thus, vtv5 trực tiếp bóng đá hôm nay time limit for execution of executing administrative penalty decisions for tax or invoice-related administrative violations is one year from vtv5 trực tiếp bóng đá hôm nay date of penalty decision issuance.

If this statute of limitations lapses and vtv5 trực tiếp bóng đá hôm nay tax authority has not delivered or sent vtv5 trực tiếp bóng đá hôm nay administrative penalty decision to vtv5 trực tiếp bóng đá hôm nay violating organization or individual, vtv5 trực tiếp bóng đá hôm nay penalty decision will not be executed.