What is the time limit for imposion of administrative penalties on trực tiếp bóng đá euro hôm nay evasion in Vietnam?

What is trực tiếp bóng đá euro hôm nay evasion?

Pursuant to Article 143 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019, acts of trực tiếp bóng đá euro hôm nay evasion include:

- Failing to submit taxpayer registration documents; failing to submit trực tiếp bóng đá euro hôm nay declaration documents; submitting trực tiếp bóng đá euro hôm nay declaration documents more than 90 days after the deadline for submission, or after the extended deadline as regulated by theLuật Quản trực tiếp bóng đá việt nam hôm nayế 2019 Số hiệu

- Not recording in accounting books the revenues related to determining the amount of trực tiếp bóng đá euro hôm nay payable.

- Failing to issue invoices when selling goods or services as required by law or recording lower values on sales invoices than the actual payment value of the goods or services sold.

- Using illegal invoices, using invoices illegally to account for raw materials and goods in trực tiếp bóng đá euro hôm nay-related activities to reduce the amount of trực tiếp bóng đá euro hôm nay payable or increase the trực tiếp bóng đá euro hôm nay amount exempted, reduced, or refunded.

- Using documents that do not reflect the true nature of transactions or the actual transaction value to incorrectly determine the trực tiếp bóng đá euro hôm nay amount payable, the trực tiếp bóng đá euro hôm nay amount exempted, reduced, refunded, or not payable.

- Incorrectly declaring or failing to declare customs for exported or imported goods without amending trực tiếp bóng đá euro hôm nay declaration documents post-clearance.

- Intentionally not declaring or falsely declaring trực tiếp bóng đá euro hôm nay concerning exported or imported goods.

- Colluding with senders to import goods for the purpose of trực tiếp bóng đá euro hôm nay evasion.

- Using trực tiếp bóng đá euro hôm nay-exempt, non-taxable, or trực tiếp bóng đá euro hôm nay-considered goods for non-designated purposes without declaring the change in use with the trực tiếp bóng đá euro hôm nay authority.

- Taxpayers conducting business during periods of suspension or temporary cessation without notifying the trực tiếp bóng đá euro hôm nay authority.

What is the time limit for imposion of administrative penalties concerning trực tiếp bóng đá euro hôm nay evasion in Vietnam?

According to point b, clause 2, Article 8 ofDecree 125/2020/ND-CPon the time limit for administrative penalties on trực tiếp bóng đá euro hôm nay violations:

Time limit for administrative penalties on trực tiếp bóng đá euro hôm nay, invoices; period considered not yet penalized; period for trực tiếp bóng đá euro hôm nay recall

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2. Time limit for administrative penalties on trực tiếp bóng đá euro hôm nay violations

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b) The time limit for imposion of penalties for acts of trực tiếp bóng đá euro hôm nay evasion that do not reach the level of criminal liability, incorrect declaration leading to insufficient trực tiếp bóng đá euro hôm nay payment or increased trực tiếp bóng đá euro hôm nay exemption, reduction, refund is 5 years from the date of violation.

The date of violation for incorrect declaration leading to insufficient trực tiếp bóng đá euro hôm nay payment, increased trực tiếp bóng đá euro hôm nay exemption, reduction, refund, or trực tiếp bóng đá euro hôm nay evasion (except for acts at point a, clause 1, Article 17 of this Decree) is the day following the deadline for the trực tiếp bóng đá euro hôm nay period’s trực tiếp bóng đá euro hôm nay declaration documents in which the taxpayer understated trực tiếp bóng đá euro hôm nay, evaded trực tiếp bóng đá euro hôm nay, or the day following the decision by a competent authority to refund, exempt, or reduce trực tiếp bóng đá euro hôm nay.

For the acts of not submitting taxpayer registration documents, failing to submit trực tiếp bóng đá euro hôm nay declaration documents at point a, clause 1, Article 17 of this Decree, the date of violation is when an authorized person detects the violation. For submitting trực tiếp bóng đá euro hôm nay declaration documents after 90 days as specified at point a, clause 1, Article 17 of this Decree, the date of violation is the day the taxpayer submits the trực tiếp bóng đá euro hôm nay declaration documents.

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Thus, the time limit for imposion of administrative penalties on trực tiếp bóng đá euro hôm nay violations not reaching criminal liability, incorrect declaration leading to insufficient trực tiếp bóng đá euro hôm nay payment, or increased trực tiếp bóng đá euro hôm nay exemption, reduction, refund, is 5 years from the date of violation.

What is the time limit for imposion ofadministrative penalties on trực tiếp bóng đá euro hôm nay evasion in Vietnam?(Image from the Internet)

What are the penalties for administrative violations related to trực tiếp bóng đá euro hôm nay evasion in Vietnam?

Pursuant to Article 17 ofDecree 125/2020/ND-CP, penalties for trực tiếp bóng đá euro hôm nay evasion are prescribed as follows:

(1) A fine equal to 1 time the trực tiếp bóng đá euro hôm nay evaded amount for taxpayers with at least one mitigating circumstance when committing one of the following violations:

- Failing to submit taxpayer registration documents; failing to submit trực tiếp bóng đá euro hôm nay declaration documents, or submitting trực tiếp bóng đá euro hôm nay declaration documents more than 90 days after the deadline or extended deadline, except as specified at point b, c clause 4 and clause 5, Article 13Decree 125/2020/ND-CP;

- Not recording in accounting books the revenues related to trực tiếp bóng đá euro hôm nay determination, failing to declare or incorrectly declaring that leads to insufficient trực tiếp bóng đá euro hôm nay payable or increased trực tiếp bóng đá euro hôm nay refund, exemption, reduction, except for violations specified in Article 16Decree 125/2020/ND-CP;

- Failing to issue invoices when selling goods or services, except when the taxpayer has declared taxes for the value of goods or services sold in the corresponding trực tiếp bóng đá euro hôm nay period; issuing sales invoices incorrectly in quantity, value discovered after the deadline for filing trực tiếp bóng đá euro hôm nay returns;

- Using illegal invoices; using invoices illegally to declare taxes thereby reducing the trực tiếp bóng đá euro hôm nay payable or increasing the trực tiếp bóng đá euro hôm nay refunded, exempted, reduced;

- Using illegal documents; using documents improperly; using documents that do not reflect real transaction nature or value to determine incorrect trực tiếp bóng đá euro hôm nay payable, trực tiếp bóng đá euro hôm nay exempted, reduced, refunded; preparing and filing unrealistic material dissolution or commodity liquidation documentation to decrease payable trực tiếp bóng đá euro hôm nay or increase refunded, exempted, reduced trực tiếp bóng đá euro hôm nay;

- Using trực tiếp bóng đá euro hôm nay-exempt, non-taxable, or trực tiếp bóng đá euro hôm nay-considered goods for non-designated purposes without declaring the change in use or trực tiếp bóng đá euro hôm nay to the trực tiếp bóng đá euro hôm nay office;

- Taxpayers engaging in business during approved suspension or cessation without notification to the trực tiếp bóng đá euro hôm nay authority, except as stipulated at point b, clause 4, Article 10Decree 125/2020/ND-CP.

(2) A fine equal to 1.5 times the evaded trực tiếp bóng đá euro hôm nay amount for taxpayers committing any acts specified in (1) without aggravating or mitigating circumstances.

(3) A fine equal to 2 times the evaded trực tiếp bóng đá euro hôm nay amount for taxpayers committing any acts specified in (1) with one aggravating circumstance.

(4) A fine equal to 2.5 times the evaded trực tiếp bóng đá euro hôm nay amount for taxpayers committing any acts specified in (1) with two aggravating circumstances.

(5) A fine equal to 3 times the evaded trực tiếp bóng đá euro hôm nay amount for taxpayers committing any acts specified in (1) with three or more aggravating circumstances.

(6) Remedial measures:

- Requiring the payment of the full evaded trực tiếp bóng đá euro hôm nay amount to the state budget for violations specified in (1), (2), (3), (4) and (5).

If the trực tiếp bóng đá euro hôm nay evasion act specified in (1), (2), (3), (4), and (5) has surpassed the statute of limitations, the taxpayer will not be penalized for trực tiếp bóng đá euro hôm nay evasion but must pay the full evaded trực tiếp bóng đá euro hôm nay amount, late payment interest on the evaded trực tiếp bóng đá euro hôm nay amount to the state budget by the deadline specified in clause 6, Article 8Decree 125/2020/ND-CP.

- Requiring adjustment of losses, input value-added trực tiếp bóng đá euro hôm nay to be deducted on trực tiếp bóng đá euro hôm nay documents (if any) for violations specified in (1), (2), (3), (4), and (5).

(7) Violations specified at point b, d, e, clause 1, Article 17Decree 125/2020/ND-CPdetected after the filing deadline but not reducing the trực tiếp bóng đá euro hôm nay payable or not yet refunded trực tiếp bóng đá euro hôm nay, not increasing the exempted or reduced trực tiếp bóng đá euro hôm nay, are fined administratively as specified in clause 3, Article 12Decree 125/2020/ND-CP.

Note: The trực tiếp bóng đá euro hôm nay evasion penalty level above applies to individual taxpayers as per clause 4, Article 7Decree 125/2020/ND-CP

Additionally, pursuant to clause 5, Article 5Decree 125/2020/ND-CP, it is stipulated as follows:

Principles for handling administrative trực tiếp bóng đá euro hôm nay and invoice violations

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5. For the same trực tiếp bóng đá euro hôm nay and invoice administrative violation, the fine level for organizations is twice that for individuals, except for fines related to violations in Articles 16, 17, and 18 of this Decree.

Thus, for trực tiếp bóng đá euro hôm nay evasion acts, the administrative fine for individuals and organizations with the same violation is equivalent.