Người trực tiếp bóng đá việt nam hôm nay thuế được điều chỉnh giảm tiền chậm trực tiếp bóng đá việt nam

When is a taxpayer eligible for decreasing late payment interest in Vietnam?

According to Clause 3, Article 21 ofCircular 80/2021/TT-BTC, decreasing late payment interest for taxpayers can occur in the following cases:

- When a taxpayer submits a supplementary xem bóng đá trực tiếp vtv2 declaration that reduces the payable xem bóng đá trực tiếp vtv2 obligation, the taxpayer can independently determine the reduction in late payment interest on the supplementary declaration form. The xem bóng đá trực tiếp vtv2 authority, based on the taxpayer's obligation management information, will determine the adjusted reduction of late payment interest and notify the taxpayer using form No. 03/TTN issued with Appendix 1 ofCircular 80/2021/TT-BTC.

- If the xem bóng đá trực tiếp vtv2 authority or a competent state agency, through inspection or examination, discovers a reduction in payable xem bóng đá trực tiếp vtv2, or if the xem bóng đá trực tiếp vtv2 authority or competent state agency issues a decision or notice reducing the payable xem bóng đá trực tiếp vtv2, the xem bóng đá trực tiếp vtv2 authority will adjust the reduction of calculated late payment interest corresponding to the amount of xem bóng đá trực tiếp vtv2 difference reduced and notify the taxpayer using form No. 03/TTN issued with Appendix 1 ofCircular 80/2021/TT-BTC.

DownloadForm No. 03/TTN.

When is a taxpayer eligible for decreasing late payment interest in Vietnam? (Image from the Internet)

When is a taxpayer required to pay late payment interest in Vietnam?

According to Clause 1, Article 59 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019, the cases where a taxpayer is required to pay late payment interest are as follows:

- The taxpayer is late in paying taxes compared to the stipulated deadline, the extended payment deadline, the deadline stated in the xem bóng đá trực tiếp vtv2 administrative agency's notice, or the deadline in the xem bóng đá trực tiếp vtv2 imposition or processing decision of the xem bóng đá trực tiếp vtv2 administrative agency;

- The taxpayer files a supplementary xem bóng đá trực tiếp vtv2 declaration that increases the payable xem bóng đá trực tiếp vtv2 amount, or the xem bóng đá trực tiếp vtv2 administrative agency or competent state agency detects under-declared payable taxes during inspection or audit, requiring late payment interest to be paid for the additional payable taxes from the day following the last xem bóng đá trực tiếp vtv2 payment deadline of the xem bóng đá trực tiếp vtv2 calculation period with errors or from the overdue date of the initial customs declaration;

- The taxpayer files a supplementary xem bóng đá trực tiếp vtv2 declaration reducing the refunded xem bóng đá trực tiếp vtv2 amount or the xem bóng đá trực tiếp vtv2 administrative agency, or competent state agency finds that the refunded xem bóng đá trực tiếp vtv2 amount is less than the amount already refunded, requiring late payment interest for the recovered refunded xem bóng đá trực tiếp vtv2 amount starting from the date of receiving the refund from the state budget;

- Cases where installment payments of xem bóng đá trực tiếp vtv2 debts are allowed as stipulated in Clause 5, Article 124 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019;

- Cases not subject to administrative punishment for xem bóng đá trực tiếp vtv2 management violations due to the expiration of the statute of limitations but subject to the collection of underpaid taxes as stipulated in Clause 3, Article 137 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019;

- Cases not subject to administrative punishment for xem bóng đá trực tiếp vtv2 management violations for acts specified in Clause 3 and Clause 4, Article 142 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019;

- An agency or organization authorized by the xem bóng đá trực tiếp vtv2 administrative agency to collect taxes delays transferring xem bóng đá trực tiếp vtv2 payments, late payment interest, and fines of the taxpayer to the state budget, thereby being required to pay late payment interest for the delayed amounts according to regulations.

What are regulations on handling of overpayment of late payment interestin Vietnam?

Pursuant to Clause 1, Article 25 ofCircular 80/2021/TT-BTC, handling overpayment of late payment interest is regulated as follows:

(1)Offsetting the overpaid amount with outstanding xem bóng đá trực tiếp vtv2 debts, outstanding late payment interest, or outstanding fines (hereinafter referred to as the debt) or deducting it from the upcoming xem bóng đá trực tiếp vtv2, late payment interest, and fines (hereinafter referred to as arising revenue) due in the following cases:

- Offset with the taxpayer's debt within the same economic category (sub-item) and the same budget collection area as the overpayment.

- Offset with the arising revenue of the taxpayer within the same economic category (sub-item) and the same budget collection area as the overpayment.

- Income-paying organizations with overpaid personal income xem bóng đá trực tiếp vtv2 should offset according to point a.1, a.2 of Clause 1, Article 25 ofCircular 80/2021/TT-BTC. The overpaid personal income xem bóng đá trực tiếp vtv2 upon finalization is determined by (=) overpaid xem bóng đá trực tiếp vtv2 of the individual authorized for finalization minus (-) the xem bóng đá trực tiếp vtv2 amount still payable of the individual authorized for finalization; the income-paying organization is responsible for refunding the overpaid personal income xem bóng đá trực tiếp vtv2 to the individual authorized for finalization when the organization finalizes the personal income xem bóng đá trực tiếp vtv2 payment.

- Offset with the debt or arising revenue having the same economic category (sub-item) and the same budget collection area of another taxpayer when the taxpayer no longer has any debts.

- In cases where the taxpayer's overpayment is in foreign currency under the conditions of xem bóng đá trực tiếp vtv2 declaration and payment in foreign currency stipulated in Article 4 ofCircular 80/2021/TT-BTC, the offset must be converted to Vietnamese dong at the selling rate at the beginning of the day of the Joint Stock Commercial Bank for Foreign Trade of Vietnam at the time the overpaid xem bóng đá trực tiếp vtv2 amount is determined for offsetting.

(2)Refund or refund cum offsetting of budget revenue

The taxpayer with an overpayment after performing offsetting as guided in point a, Clause 1, Article 25 ofCircular 80/2021/TT-BTC, still having an overpayment or no longer having any debts, may submit a dossier requesting a refund or a refund cum offsetting of the state budget revenue according to the regulation in Article 42 ofCircular 80/2021/TT-BTC. The taxpayer is entitled to a refund of overpaid amounts when there are no remaining debts.