What is the maximum penalty for late submission of trực tiếp bóng đá euro hôm nay in Vietnam?
What is the maximum penalty for late submission of trực tiếp bóng đá euro hôm nay in Vietnam?
Based on Article 13 ofDecree No. 125/2020/ND-CP, the sanctions for violations related to the late submission of trực tiếp bóng đá euro hôm nay are stipulated as follows:
Penalties for violations related to the deadline for submitting trực tiếp bóng đá euro hôm nay
- A warning shall be imposed for submitting trực tiếp bóng đá euro hôm nay 1 to 5 days late with mitigating circumstances.
- A fine ranging from VND 2,000,000 to VND 5,000,000 shall be imposed for submitting trực tiếp bóng đá euro hôm nay 1 to 30 days late, except for the cases specified in Clause 1 of this Article.
- A fine ranging from VND 5,000,000 to VND 8,000,000 shall be imposed for submitting trực tiếp bóng đá euro hôm nay 31 to 60 days late.
- A fine ranging from VND 8,000,000 to VND 15,000,000 shall be imposed for one of the following acts:
a) Submitting trực tiếp bóng đá euro hôm nay 61 to 90 days late;
b) Submitting trực tiếp bóng đá euro hôm nay 91 days late or more without any tax liability arising;
c) Not submitting trực tiếp bóng đá euro hôm nay without any tax liability arising;
d) Not submitting the annexes according to tax management regulations for enterprises with associated transactions along with the corporate income tax finalization dossiers.
- A fine ranging from VND 15,000,000 to VND 25,000,000 shall be imposed for submitting trực tiếp bóng đá euro hôm nay more than 90 days late from the deadline for submitting trực tiếp bóng đá euro hôm nay, having tax liability arising, and the taxpayer has paid the full amount of tax and late payment into the state budget before the tax authority issues the tax inspection or tax audit decision or before the tax authority makes an official record of the act of late submission of trực tiếp bóng đá euro hôm nay as stipulated in Clause 11, Article 143 of the Law on Tax Administration.
If the penalty amount prescribed in this clause exceeds the tax amount arising on the tax declaration dossier, the maximum penalty in this case shall be equal to the arising tax amount payable on the tax declaration dossier but not less than the average level of the fine frame prescribed in Clause 4 of this Article.
- Measures to remedy consequences:
a) Compelling the payment of the late-paid tax amount into the state budget for violations stipulated in Clauses 1, 2, 3, 4, and 5 of this Article if the taxpayer's late submission of trực tiếp bóng đá euro hôm nay leads to late payment of taxes;
b) Compelling the submission of trực tiếp bóng đá euro hôm nay and annexes accompanying the trực tiếp bóng đá euro hôm nay for the acts specified in Points c and d Clause 4 of this Article.
Thus, in the case of late submission of trực tiếp bóng đá euro hôm nay, the taxpayer may be fined up to VND 25,000,000.
What is the maximum penalty for late submission of trực tiếp bóng đá euro hôm nay in Vietnam?(Image from Internet)
Is it possible to extend the deadline for submitting trực tiếp bóng đá euro hôm nay in Vietnam?
Based on Clause 1, Article 46 of theLaw on Tax Administration 2019, provisions for extending the deadline for submitting trực tiếp bóng đá euro hôm nay are as follows:
Extension of the deadline for submitting trực tiếp bóng đá euro hôm nay
- Taxpayers who are unable to submit trực tiếp bóng đá euro hôm nay on time due to natural disasters, catastrophes, epidemics, fires, or unexpected accidents may be granted an extension for submitting trực tiếp bóng đá euro hôm nay by the head of the directly managing tax administration agency.
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Thus, taxpayers may be granted an extension for submitting trực tiếp bóng đá euro hôm nay if they are unable to submit them on time due to natural disasters, catastrophes, epidemics, fires, or unexpected accidents.
Whenis a taxpayer exempt fromsubmittingtax declaration dossiers in Vietnam?
Based on Clause 3, Article 7 ofDecree No. 126/2020/ND-CP, supplemented by Clause 2, Article 1 ofDecree No. 91/2022/ND-CP, the regulations and cases where taxpayers are not required to submit trực tiếp bóng đá euro hôm nay include:
- Taxpayers who only have activities or businesses not subject to tax according to the tax law provisions for each type of tax.
- Individuals with income exempt from tax according to the law on personal income tax and as stipulated in Point b, Clause 2, Article 79 of theLaw on Tax Administration 2019except for individuals receiving inheritance or gifts in the form of real estate; transferring real estate.
- Export-only enterprises are not required to submit value-added tax declarations.
- Taxpayers temporarily suspending operations or businesses as regulated in Article 4 ofDecree No. 126/2020/ND-CP.
- Taxpayers submitting dossiers to terminate tax code validity, except for termination of operations, termination of contracts, or reorganization of enterprises as stipulated in Clause 4, Article 44 of theLaw on Tax Administration 2019.
- Individual income taxpayers who are organizations or individuals paying income and are subject to monthly or quarterly personal income tax declarations with no occurrence of personal income tax withholdings for income recipients during such months or quarters.
