What is bóng đá hôm nay trực tiếp VAT refund period in Vietnam from July 1, 2025? What are bóng đá hôm nay trực tiếp 8 prohibited acts in VAT refund in Vietnam?
What is bóng đá hôm nay trực tiếp VAT refund period in Vietnamfrom July 1, 2025?
Currently, bóng đá hôm nay trực tiếp law does not provide specific regulations regarding bóng đá hôm nay trực tiếp VAT refund period. However, according to Article 15 of bóng đá hôm nay trực tiếp2024 VAT Law(effective from July 1, 2025), addressing bóng đá hôm nay trực tiếp VAT refund, bóng đá hôm nay trực tiếp VAT refund period can be understood as bóng đá hôm nay trực tiếp timeframe during which businesses are allowed to carry out procedures for refunding bóng đá hôm nay trực tiếp VAT paid into bóng đá hôm nay trực tiếp state budget. bóng đá hôm nay trực tiếp refund period is usually detailed in legal documents concerning taxation and may change over time.
What is bóng đá hôm nay trực tiếp VAT refund period in Vietnam from July 1, 2025? What are bóng đá hôm nay trực tiếp 8 prohibited acts in VAT refund in Vietnam? (Image from Internet)
What are bóng đá hôm nay trực tiếp 8 prohibited acts in VAT refund in Vietnam?
Based on Article 13 of bóng đá hôm nay trực tiếp2024 VAT Law(effective from July 1, 2025), regarding VAT refunds as per bóng đá hôm nay trực tiếp 2024 VAT Law from July 1, 2025, bóng đá hôm nay trực tiếp following actions are prohibited:
Case 1.Buying, selling, or organizing advertisement and brokerage of purchase and sale of invoices.
Case 2.Setting up fake sales transactions or providing services that do not comply with bóng đá hôm nay trực tiếp law.
Case 3.Issuing invoices for goods sale or service provision during a business suspension period, except for issuing invoices to clients for contracts signed before bóng đá hôm nay trực tiếp notice of business suspension.
Case 4.Using illegal invoices and documents or unlawfully using invoices and documents as per bóng đá hôm nay trực tiếp Government of Vietnam's regulations.
Case 5.Failing to transmit e-invoice data to bóng đá hôm nay trực tiếp tax authority as required.
Case 6.Tampering with, misusing, unauthorized access, or destroying bóng đá hôm nay trực tiếp information system regarding invoices and documents.
Case 7.Offering or receiving bribes, or involving in other acts related to invoices and documents to gain tax deduction, tax refund, tax embezzlement, or VAT evasion.
Case 8.Colluding, covering, or making illicit connections between tax management officials, tax management agencies, businesses, importers for bóng đá hôm nay trực tiếp illegal use, possession of invoices and documents to gain tax deduction, refund, tax embezzlement, or VAT evasion.
What are bóng đá hôm nay trực tiếp 3 levels of risk when tax authority inspects after tax refund in Vietnam?
According to Article 18 ofCircular 31/2021/TT-BTCon applying risk management in tax refund:
bóng đá hôm nay trực tiếp tax authority classifies refund dossiers according to bóng đá hôm nay trực tiếp Law on Tax Administration, related legal documents, or current regulations. Based on risk classification results, bóng đá hôm nay trực tiếp tax authority applies appropriate measures in handling refund dossiers:
- Classification for resolving refund dossiers
+ Refund dossiers with high tax risk: Conduct pre-refund audits
During 12 consecutive months from bóng đá hôm nay trực tiếp beginning of bóng đá hôm nay trực tiếp fiscal year, taxpayers consistently assessed with high risk:
++ If bóng đá hôm nay trực tiếp ongoing risk assessment differs from bóng đá hôm nay trực tiếp previous one in total risk points or criteria risk points, bóng đá hôm nay trực tiếp refund dossier undergoes pre-refund checks.
++ If bóng đá hôm nay trực tiếp ongoing risk assessment is similar or lower in total risk points compared to bóng đá hôm nay trực tiếp previous one, leading to lower risk points, bóng đá hôm nay trực tiếp next refund dossier doesn't require pre-refund checks.
- Conducting post-refund inspections and audits
+ bóng đá hôm nay trực tiếp sequence of post-refund inspections and audits is based on overall risk points from high to low within five (5) years from bóng đá hôm nay trực tiếp tax refund decision date:
++ High risk (for dossiers not subject to pre-refund audits as per point a, clause 1): Conduct audits within one (1) year from bóng đá hôm nay trực tiếp refund decision date;
++ Medium risk: Conduct audits within three (3) years from bóng đá hôm nay trực tiếp refund decision date;
+ Low risk: Conduct audits within five (5) years from bóng đá hôm nay trực tiếp refund decision date;
+ Based on practical circumstances, tax authorities may conduct early post-refund inspections and audits.
+ bóng đá hôm nay trực tiếp General Department of Taxation shall provide specific regulations on post-refund audits, combined with tax compliance audits and inspections.
Thus, bóng đá hôm nay trực tiếp 3 levels of risk when bóng đá hôm nay trực tiếp tax authority conducts post-refund inspections are:
- High risk
- Medium risk
- Low risk
