What is trực tiếp bóng đá k+ time limit for imposition of invoice-related administrative violations in Vietnam? What are trực tiếp bóng đá k+ principles for imposition of invoice-related administrative violations?

Whatis trực tiếp bóng đá k+ time limitfor imposition of invoice-related administrative violations in Vietnam?

Based on point a, clause 1, Article 8 ofDecree 125/2020/ND-CP, amended by clause 1, Article 1 ofDecree 102/2021/ND-CP, which defines trực tiếp bóng đá k+ time limits for imposition of administrative violations related to tax and invoices as follows:

time limits for imposition of administrative penalties concerning taxes, invoices; grace periods deemed as not penalized; taxation periods to recover tax debt

1. time limits for imposition of invoice-related administrative violations

a) trực tiếp bóng đá k+ time limits for imposition of invoice-related administrative violations is 2 years.

b) trực tiếp bóng đá k+ starting point for calculating trực tiếp bóng đá k+ time limits for imposition of invoice-related administrative violations is regulated as follows:

For ongoing administrative violations specified in point c of this clause, trực tiếp bóng đá k+ statute of limitations is calculated from trực tiếp bóng đá k+ day trực tiếp bóng đá k+ authorized officer detects trực tiếp bóng đá k+ violation.

For completed administrative violations specified in point d of this clause, trực tiếp bóng đá k+ statute of limitations is calculated from trực tiếp bóng đá k+ day trực tiếp bóng đá k+ violation ceases.

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Thus, according to trực tiếp bóng đá k+ above regulations, trực tiếp bóng đá k+ time limits for imposition of invoice-related administrative violations is 2 years. trực tiếp bóng đá k+ calculation starts from trực tiếp bóng đá k+ day trực tiếp bóng đá k+ authorized officer detects trực tiếp bóng đá k+ ongoing administrative violation or from trực tiếp bóng đá k+ day trực tiếp bóng đá k+ completed administrative violation ceases.

What is trực tiếp bóng đá k+ time limit for imposition of invoice-related administrative violations in Vietnam?What are trực tiếp bóng đá k+ principles for imposition of invoice-related administrative violations? (Image from Internet)

What are trực tiếp bóng đá k+ principles for imposition of invoice-related administrative violations in Vietnam?

trực tiếp bóng đá k+ principles for imposition of invoice-related administrative violations are stipulated in Article 5 ofDecree 125/2020/ND-CP, supplemented by point a, clause 1, Article 6 ofDecree 102/2021/ND-CPas follows:

- trực tiếp bóng đá k+ administrative penalties for tax and invoice violations are implemented according to trực tiếp bóng đá k+ legal provisions on tax management and regulations handling administrative violations.

- Individuals and organizations are penalized for administrative violations concerning taxes and invoices only when there are actual violations as prescribed inNghị định 125/2020/NĐ-CP.

- Organizations and individuals committing multiple administrative violations are penalized for each violation, except in trực tiếp bóng đá k+ following cases:

+ At trực tiếp bóng đá k+ same time, if a taxpayer misreports one or more criteria on tax documents of trực tiếp bóng đá k+ same tax type, only trực tiếp bóng đá k+ misreporting with trực tiếp bóng đá k+ highest monetary penalty frame is penalized, and extraordinary aggravating circumstances for multiple occurrences are applied.

+ At trực tiếp bóng đá k+ same time, if a taxpayer is late in submitting multiple tax declarations of various tax periods but of trực tiếp bóng đá k+ same tax type, only one act of late submission with trực tiếp bóng đá k+ highest monetary penalty frame is penalized, and extraordinary aggravating circumstances for multiple occurrences are applied.

+ In cases where a late tax declaration submission involves tax evasion, it is penalized separately for tax evasion.

+ At trực tiếp bóng đá k+ same time, if a taxpayer is late in submitting multiple similar notifications or reports on invoices, trực tiếp bóng đá k+ act with trực tiếp bóng đá k+ highest monetary penalty frame is penalized, and extraordinary aggravating circumstances for multiple occurrences are applied.

+ Violations involving trực tiếp bóng đá k+ illegal use of invoices or trực tiếp bóng đá k+ use of illegal invoices should be penalized under Articles 16 and 17 ofDecree 125/2020/ND-CPand not under Article 28 ofDecree 125/2020/ND-CP.

- If there are multiple components within one administrative procedure decreed as more than one administrative violation inNghị định 125/2020/NĐ-CP, trực tiếp bóng đá k+ violating organization or individual shall be penalized for each violation.

- For trực tiếp bóng đá k+ same administrative violation concerning taxes or invoices, trực tiếp bóng đá k+ monetary penalty for an organization is double that for an individual, except for penalties prescribed in Articles 16, 17, and 18 ofDecree 125/2020/ND-CP.

Which entities are subject to invoice-related administrative violations in Vietnam?

As per clause 1, Article 3 ofDecree 125/2020/ND-CP, those subject to invoice-related administrative violations include:

(1) Taxpayers who commit administrative violations concerning taxes and invoices.

+ If trực tiếp bóng đá k+ taxpayer authorizes another organization or individual to fulfill tax obligations where tax laws assign duty to trực tiếp bóng đá k+ representative, if this authorized party violates administrative regulations, trực tiếp bóng đá k+ representative organization or individual is penalized underNghị định 125/2020/NĐ-CP.

+ In cases where tax and tax management laws require an organization or individual to perform taxpayer registration, declaration, and payment on behalf of trực tiếp bóng đá k+ taxpayer, and said organization or individual commits administrative violations, they shall be penalized according toNghị định 125/2020/NĐ-CPfor tax-related administrative violations.

(2) Organizations and individuals involved in administrative violations concerning taxes and invoices.

In particular, taxpayers who are organizations penalized for administrative violations concerning taxes and invoices include:

- Enterprises established and operating under trực tiếp bóng đá k+ Enterprise Law, Investment Law, Banking Law, Insurance Business Law, Securities Law, Petroleum Law, Trade Law, and other legal documents; subsidiary units directly declaring, paying taxes, and using invoices;

- Public and private non-business units;

- Organizations established and operating under trực tiếp bóng đá k+ Cooperative Law;

- Foreign organizations and enterprises, branches, representative offices of foreign traders, and operating offices of foreign contractors in Vietnam conducting business or earning income in Vietnam;

- State agencies engaging in administrative violations concerning taxes and invoices that are not part of their delegated state management roles;

- Cooperatives and other organizations established under legal regulations.