When is xem bóng đá trực tiếp vtv2 liability imposed in case of xem bóng đá trực tiếp vtv2 offences in Vietnam?
Whenis xem bóng đá trực tiếp vtv2 liabilityimposed in case of xem bóng đá trực tiếp vtv2 offences in Vietnam?
Based on the provisions of Clause 1, Article 50 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019regarding cases of xem bóng đá trực tiếp vtv2 liability imposition in case of xem bóng đá trực tiếp vtv2 offences as follows:
xem bóng đá trực tiếp vtv2 liability imposition in case of xem bóng đá trực tiếp vtv2 offences
1. Taxpayers are subject to xem bóng đá trực tiếp vtv2 liability imposition when they fall into one of the following cases of xem bóng đá trực tiếp vtv2 law violations:
a) Failure to register taxpayers, failure to declare taxes, failure to submit additional xem bóng đá trực tiếp vtv2 documents as requested by the xem bóng đá trực tiếp vtv2 authority, or incomplete, dishonest, and inaccurate xem bóng đá trực tiếp vtv2 declarations regarding xem bóng đá trực tiếp vtv2 calculation grounds;
b) Failure to reflect or inadequate, dishonest, and inaccurate reflection of data in the accounting books to determine xem bóng đá trực tiếp vtv2 obligations;
c) Failure to present accounting books, invoices, documents, and the necessary related materials for determining the amount of xem bóng đá trực tiếp vtv2 payable within the stipulated time frame;
d) Failure to comply with decisions on xem bóng đá trực tiếp vtv2 inspection or xem bóng đá trực tiếp vtv2 audit as prescribed;
e) Purchase, sale, exchange, and accounting of the value of goods and services not according to normal transaction values on the market;
f) Purchase or exchange of goods using illegal invoices, or illegal use of invoices where the goods are real as determined by a competent authority and the revenue has been declared for xem bóng đá trực tiếp vtv2 calculation;
g) Signs of escaping or dispersing assets to avoid fulfilling xem bóng đá trực tiếp vtv2 obligations;
h) Conducting transactions not consistent with the economic essence, not true to the actual occurrence, aiming to reduce the taxpayer's xem bóng đá trực tiếp vtv2 obligations;
i) Non-compliance with regulations on the obligation to declare and determine the price of related transactions or failing to provide information as required by xem bóng đá trực tiếp vtv2 laws for enterprises with related transactions.
2. The basis for xem bóng đá trực tiếp vtv2 liability imposition includes:
a) Database of the xem bóng đá trực tiếp vtv2 administration agency and commercial databases;
b) Comparing xem bóng đá trực tiếp vtv2 amounts payable by businesses of the same type, sector, profession, and scale in the locality; if there is no information on the items, sector, profession, and scale of the business in the locality, compare with other localities;
c) Documents and results of valid inspections and audits;
d) xem bóng đá trực tiếp vtv2 collection rates on revenue for each field, sector, profession according to xem bóng đá trực tiếp vtv2 law provisions.
3. Taxpayers are subject to the imposition of individual factors related to determining the xem bóng đá trực tiếp vtv2 amount payable when falling into one of the following cases:
a) Through checking the xem bóng đá trực tiếp vtv2 declaration documents, the xem bóng đá trực tiếp vtv2 authority has grounds to believe that the taxpayer has not fully or accurately declared the factors constituting the basis for determining the xem bóng đá trực tiếp vtv2 payable, has requested the taxpayer to supplement declarations but the taxpayer has not supplemented as requested by the xem bóng đá trực tiếp vtv2 authority;
b) Through checking the accounting books, invoices, documents related to determining the xem bóng đá trực tiếp vtv2 amount payable, the xem bóng đá trực tiếp vtv2 authority has grounds to prove that the taxpayer has inaccurately and dishonestly accounted for the elements related to determining the xem bóng đá trực tiếp vtv2 amount payable;
c) Accounting the selling price of goods and services not consistent with the actual payment price, reducing taxable revenue, or accounting the purchase price of goods, raw materials for production and business inconsistent with the actual payment price suitable to the market, increasing costs, increasing deductible VAT, reducing the xem bóng đá trực tiếp vtv2 obligation payable;
d) The taxpayer submits xem bóng đá trực tiếp vtv2 declaration documents but cannot determine the factors constituting the basis for determining the xem bóng đá trực tiếp vtv2 calculation ground or can determine the factors constituting the basis for determining the xem bóng đá trực tiếp vtv2 calculation ground but cannot self-calculate the xem bóng đá trực tiếp vtv2 amount payable.
4. Taxpayers are subject to the imposition of xem bóng đá trực tiếp vtv2 amounts payable based on the rate on revenue according to the law for instances where the xem bóng đá trực tiếp vtv2 authority, through inspection or audit, finds that the accounting books, invoices, documents are incomplete, illegal, or contain incorrect declarations and calculations of xem bóng đá trực tiếp vtv2 in reality, and the revenue scale does not exceed the highest criteria of micro-enterprises according to the law on support for small and medium-sized enterprises and not subject to xem bóng đá trực tiếp vtv2 liability imposition as prescribed in Clause 3 of this Article.
5. The Government of Vietnam stipulates in detail this Article.
Thus,according to the above regulations, there are 9 cases where xem bóng đá trực tiếp vtv2 liability is imposed in case of xem bóng đá trực tiếp vtv2 offences specifically:
[1]Failure to register taxpayers, failure to declare taxes, failure to submit additional xem bóng đá trực tiếp vtv2 documents as requested by the xem bóng đá trực tiếp vtv2 authority, or incomplete, dishonest, and inaccurate xem bóng đá trực tiếp vtv2 declarations regarding xem bóng đá trực tiếp vtv2 calculation grounds;
[2]Failure to reflect or inadequate, dishonest, and inaccurate reflection of data in the accounting books to determine xem bóng đá trực tiếp vtv2 obligations;
[3]Failure to present accounting books, invoices, documents, and the necessary related materials for determining the amount of xem bóng đá trực tiếp vtv2 payable within the stipulated time frame;
[4]Failure to comply with decisions on xem bóng đá trực tiếp vtv2 inspection or xem bóng đá trực tiếp vtv2 audit as prescribed;
[5]Purchase, sale, exchange, and accounting of the value of goods and services not according to normal transaction values on the market;
[6]Purchase or exchange of goods using illegal invoices, or illegal use of invoices where the goods are real as determined by a competent authority and the revenue has been declared for xem bóng đá trực tiếp vtv2 calculation;
[7]Signs of escaping or dispersing assets to avoid fulfilling xem bóng đá trực tiếp vtv2 obligations;
[8]Conducting transactions not consistent with the economic essence, not true to the actual occurrence, aiming to reduce the taxpayer's xem bóng đá trực tiếp vtv2 obligations;
[9]Non-compliance with regulations on the obligation to declare and determine the price of related transactions or failing to provide information as required by xem bóng đá trực tiếp vtv2 laws for enterprises with related transactions.
What are the bases for xem bóng đá trực tiếp vtv2 liability imposition in case of xem bóng đá trực tiếp vtv2 offences in Vietnam?
Based on the provisions of Clause 2, Article 50 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019, the bases for xem bóng đá trực tiếp vtv2 liability imposition in case of xem bóng đá trực tiếp vtv2 offences include:
- The database of the xem bóng đá trực tiếp vtv2 administration agency and commercial databases;
- Comparing xem bóng đá trực tiếp vtv2 amounts payable by businesses of the same type, sector, profession, and scale in the locality; if there is no information on the items, sector, profession, and scale of the business in the locality, compare with other localities;
- Documents and results of valid inspections and audits;
- xem bóng đá trực tiếp vtv2 collection rates on revenue for each field, sector, profession according to xem bóng đá trực tiếp vtv2 law provisions.
Whenis xem bóng đá trực tiếp vtv2 liabilityimposed in case of xem bóng đá trực tiếp vtv2 offences in Vietnam? (Image from the Internet)
What are the procedures and authority for xem bóng đá trực tiếp vtv2 liability imposition in Vietnam?
Based on the provisions of Article 16 ofDecree 126/2020/ND-CPregarding procedures and authority for xem bóng đá trực tiếp vtv2 liability imposition:
* Regarding the authority for xem bóng đá trực tiếp vtv2 liability imposition:
The Director General of the General Department of Taxation; Directors of xem bóng đá trực tiếp vtv2 Departments; Heads of xem bóng đá trực tiếp vtv2 Sub-Departments have the authority to impose taxes.
* Procedures for xem bóng đá trực tiếp vtv2 liability imposition:
- When a xem bóng đá trực tiếp vtv2 liability is imposed, the xem bóng đá trực tiếp vtv2 authority shall notify the taxpayer in writing about the xem bóng đá trực tiếp vtv2 liability imposition and issue a xem bóng đá trực tiếp vtv2 liability imposition decision.
The xem bóng đá trực tiếp vtv2 liability imposition decision must clearly state the reasons for xem bóng đá trực tiếp vtv2 liability imposition, the basis for xem bóng đá trực tiếp vtv2 liability imposition, the imposed xem bóng đá trực tiếp vtv2 amounts, and the deadline for paying the xem bóng đá trực tiếp vtv2.
- In cases where the xem bóng đá trực tiếp vtv2 authority carries out xem bóng đá trực tiếp vtv2 liability imposition through xem bóng đá trực tiếp vtv2 inspection or xem bóng đá trực tiếp vtv2 audit, the reasons for xem bóng đá trực tiếp vtv2 liability imposition, the basis for xem bóng đá trực tiếp vtv2 liability imposition, the imposed xem bóng đá trực tiếp vtv2 amounts, and the deadline for paying the xem bóng đá trực tiếp vtv2 must be stated in the xem bóng đá trực tiếp vtv2 inspection or audit record and the xem bóng đá trực tiếp vtv2 authority's xem bóng đá trực tiếp vtv2 handling decision.
- In cases where the taxpayer is subject to xem bóng đá trực tiếp vtv2 liability imposition as prescribed, the xem bóng đá trực tiếp vtv2 authority shall impose an administrative penalty and calculate the late payment interest according to legal provisions.
* xem bóng đá trực tiếp vtv2 liability imposition decision:
- When imposing a xem bóng đá trực tiếp vtv2, the xem bóng đá trực tiếp vtv2 authority must issue a xem bóng đá trực tiếp vtv2 liability imposition decision according to Form No. 01/ADT in Appendix III issued together with Decree 126/2020/ND-CP (Download), and send it to the taxpayer within 3 working days from the date of signing the xem bóng đá trực tiếp vtv2 liability imposition decision;
In cases where the taxpayer is subject to xem bóng đá trực tiếp vtv2 payment as notified by the xem bóng đá trực tiếp vtv2 authority, the xem bóng đá trực tiếp vtv2 authority does not need to issue a xem bóng đá trực tiếp vtv2 liability imposition decision according to this clause.
- The taxpayer must pay the imposed xem bóng đá trực tiếp vtv2 amount according to the xem bóng đá trực tiếp vtv2 authority's xem bóng đá trực tiếp vtv2 handling decision.
In cases where the taxpayer disagrees with the xem bóng đá trực tiếp vtv2 amount imposed by the xem bóng đá trực tiếp vtv2 authority, the taxpayer still has to pay the xem bóng đá trực tiếp vtv2 amount and has the right to request the xem bóng đá trực tiếp vtv2 authority to explain or file complaints and lawsuits regarding the xem bóng đá trực tiếp vtv2 liability imposition.
