When is a taxpayer exempt from administrative fines for violations against xem bóng đá trực tiếp vtv2 procedures in Vietnam?
When is a taxpayer exempt from administrative fines for violations against xem bóng đá trực tiếp vtv2 procedures in Vietnam?
Based on Clause 1, Article 140 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019as stipulated below:
Exemption from administrative fines for violations against xem bóng đá trực tiếp vtv2 procedures
- Taxpayers who are fined for administrative violations related to xem bóng đá trực tiếp vtv2 management but suffer damage in force majeure circumstances as stipulated in Clause 27, Article 3 of this Law are exempt from fines. The total exempted fine amount shall not exceed the value of the damaged assets or goods.
- No exemption from administrative fines for violations against xem bóng đá trực tiếp vtv2 procedures is granted in cases where the administrative violation penalty decision regarding xem bóng đá trực tiếp vtv2 management by the xem bóng đá trực tiếp vtv2 administration authority or authorized state authority has been fully executed.
- The Government of Vietnam shall detail this Article.
According to the above regulations, a taxpayer is exempt from fines if they suffer damage in force majeure circumstances, but the total exempted fine amount shall not exceed the value of the damaged assets or goods.
Force majeure circumstances include:
- Taxpayers suffering material damage due to natural disasters, calamities, epidemics, fires, unexpected accidents;
- Other force majeure cases as prescribed by the Government of Vietnam.
What are the fines in handling administrative violations against xem bóng đá trực tiếp vtv2 procedures in Vietnam?
Based on Clause 2, Article 138 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019regulated as follows:
penaltiess, fines, and remedial measures
2. Fines in handling administrative violations against xem bóng đá trực tiếp vtv2 procedures are regulated as follows:
a) The maximum fine for acts specified in Article 141 of this Law is applied according to regulations on handling administrative violations;
b) A fine of 10% of the under-declared xem bóng đá trực tiếp vtv2 amount or the increased xem bóng đá trực tiếp vtv2 amount in cases of exemption, reduction, refund, or non-collection for acts specified at Point a, Clause 2, Article 142 of this Law;
c) A fine of 20% of the under-declared xem bóng đá trực tiếp vtv2 amount or the increased xem bóng đá trực tiếp vtv2 amount in cases of exemption, reduction, refund, or non-collection for acts specified at Clause 1 and Points b, c, Clause 2, Article 142 of this Law;
d) Fines ranging from 1 to 3 times the evaded xem bóng đá trực tiếp vtv2 amount for acts specified in Article 143 of this Law.
- Remedial measures in handling administrative violations against xem bóng đá trực tiếp vtv2 procedures include:
a) Obligation to pay the full amount of evaded, underpaid xem bóng đá trực tiếp vtv2;
b) Obligation to fully repay the xem bóng đá trực tiếp vtv2 amounts that were wrongly exempted, reduced, refunded, or not collected.
Thus, the fines in handling administrative violations against xem bóng đá trực tiếp vtv2 procedures are specified as follows:
- The maximum fine for acts specified in Article 141 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019is applied according to regulations on handling administrative violations;
- A fine of 10% of the under-declared xem bóng đá trực tiếp vtv2 amount or the increased xem bóng đá trực tiếp vtv2 amount in cases of exemption, reduction, refund, or non-collection for acts specified at Point a, Clause 2, Article 142 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019;
- A fine of 20% of the under-declared xem bóng đá trực tiếp vtv2 amount or the increased xem bóng đá trực tiếp vtv2 amount in cases of exemption, reduction, refund, or non-collection for acts specified at Clause 1 and Points b, c, Clause 2, Article 142 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019;
- Fines ranging from 1 to 3 times the evaded xem bóng đá trực tiếp vtv2 amount for acts specified in Article 143 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019.
What is the time limit for handling administrative violations related to xem bóng đá trực tiếp vtv2 management in Vietnam?
Based on Article 137 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019, the time limit for handling administrative violations related to xem bóng đá trực tiếp vtv2 management is specified as follows:
- For xem bóng đá trực tiếp vtv2 procedure violations, the time limit for handling is 2 years from the date the violation was committed.
- For xem bóng đá trực tiếp vtv2 evasion actions not subject to criminal prosecution, incorrect declaration actions leading to xem bóng đá trực tiếp vtv2 deficits or increased amounts in cases of exemption, reduction, refund, or non-collection, the time limit is 5 years from the date the violation was committed.
Beyond the time limit for handling administrative violations related to xem bóng đá trực tiếp vtv2 management, the taxpayer is not subject to penalties but shall still pay the full amount of underpaid xem bóng đá trực tiếp vtv2, evaded xem bóng đá trực tiếp vtv2, misallocated xem bóng đá trực tiếp vtv2 exemptions, reductions, refunds, or exemptions, and late payment interest into the state budget within 10 years preceding the discovery of the violation. In cases where the taxpayer is not registered, they must pay the full amount for the entire period before the violation was discovered.
What are the penalties for administrative violations related to xem bóng đá trực tiếp vtv2 management in Vietnam?
Based on Clauses 1 and 2, Article 7 ofDecree 125/2020/ND-CPstipulating the penalties for administrative violations related to xem bóng đá trực tiếp vtv2 management as follows:
(1)Main penalties: warnings and fines:
- Warning
Warnings are applied to non-serious xem bóng đá trực tiếp vtv2 procedure violations, invoice violations with mitigating circumstances, where the warning form is prescribed inNghị định 125/2020/NĐ-CP.
- Fine
+ The maximum fine does not exceed VND 100,000,000 for organizations conducting administrative violations related to invoices. The maximum fine does not exceed VND 50,000,000 for individuals conducting administrative violations related to invoices.
+ The maximum fine does not exceed VND 200,000,000 for taxpayers as organizations conducting xem bóng đá trực tiếp vtv2 procedure violations. The maximum fine does not exceed VND 100,000,000 for taxpayers as individuals conducting xem bóng đá trực tiếp vtv2 procedure violations.
+ A fine of 20% of the under-declared xem bóng đá trực tiếp vtv2 amount or the over-granted xem bóng đá trực tiếp vtv2 exemption, reduction, refund, amount as specified for incorrect declarations leading to xem bóng đá trực tiếp vtv2 deficits or increases in the exempted, reduced, refunded xem bóng đá trực tiếp vtv2 amounts.
+ Fines from 1 to 3 times the evaded xem bóng đá trực tiếp vtv2 amount for xem bóng đá trực tiếp vtv2 evasion actions.
+ Fines equivalent to the non-appropriated amount into the state budget for violations as prescribed in Clause 1, Article 18 ofDecree 125/2020/ND-CP.
(2)Additional form of sanction: suspension of invoice printing activity for a definite time.
Thus, there are two penalties for administrative violations related to xem bóng đá trực tiếp vtv2 management, including the main form of sanction and the additional form of sanction.
