When shall falsifying land prices lead to prosecution for xem bóng đá trực tiếp vtv2 evasion in Vietnam?
When shallfalsifying land prices lead to prosecution for xem bóng đá trực tiếp vtv2 evasion in Vietnam?
The act of falsifying land prices can be understood as using contrived contracts where the sale price stated on the contract is less than the actual sale price to reduce the payable xem bóng đá trực tiếp vtv2 amount.
According to point đ, clause 1, Article 200 of theCriminal Code 2015(amended by point a, clause 47, Article 1 of theLaw amending the Criminal Code 2017), it is regulated as follows:
xem bóng đá trực tiếp vtv2 Evasion Offense
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- Any person who commits one of the following acts to evade xem bóng đá trực tiếp vtv2 with an amount ranging from 100,000,000 VND to under 300,000,000 VND, or under 100,000,000 VND but has been administratively penalized for xem bóng đá trực tiếp vtv2 evasion or convicted of this crime or other crimes as mentioned in Articles 188, 189, 190, 191, 192, 193, 194, 195, 196, 202, 250, 251, 253, 254, 304, 305, 306, 309, and 311 of this Code, who have not yet had their criminal records expunged and continue to violate, shall be fined from 100,000,000 VND to 500,000,000 VND or sentenced to imprisonment from 03 months to 01 year:
a) Failing to submit taxpayer registration documents; failing to submit xem bóng đá trực tiếp vtv2 returns; submitting xem bóng đá trực tiếp vtv2 returns 90 days past the deadline or past the extended deadline as prescribed by law;
b) Failing to record in accounting books entries related to determining the payable xem bóng đá trực tiếp vtv2 amount;
c) Failing to issue invoices when selling goods and services or recording a sales invoice value lower than the actual payment value of goods and services sold;
d) Using unlawful invoices or documents to account for goods and raw materials that alter xem bóng đá trực tiếp vtv2 liabilities, reduce the payable xem bóng đá trực tiếp vtv2 amount, increase exempted xem bóng đá trực tiếp vtv2, or increase deductible or refundable xem bóng đá trực tiếp vtv2;
đ) Using other unlawful documents or evidence to wrongly determine the payable xem bóng đá trực tiếp vtv2 amount or refundable xem bóng đá trực tiếp vtv2;
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From the above regulations, it can be inferred that falsifying land prices can be prosecuted for xem bóng đá trực tiếp vtv2 evasion in the following two cases:
- Falsifying land prices to evade xem bóng đá trực tiếp vtv2 with an amount from 100,000,000 VND to under 300,000,000 VND
- Falsifying land prices to evade xem bóng đá trực tiếp vtv2 with an amount under 100,000,000 VND but having been administratively sanctioned for xem bóng đá trực tiếp vtv2 evasion or convicted of this crime or any other crimes as listed in Articles 188, 189, 190, 191, 192, 193, 194, 195, 196, 202, 250, 251, 253, 254, 304, 305, 306, 309, and 311 of theCriminal Code 2015(amended by theLaw amending the Criminal Code 2017), not yet having their criminal records expunged while continuing to violate, facing fines from 100,000,000 VND to 500,000,000 VND or imprisonment from 03 months to 01 year.
When shall falsifying land prices lead to prosecution for xem bóng đá trực tiếp vtv2 evasion in Vietnam?(Image from Internet)
What are the rights of taxpayers in Vietnam?
According to Article 16 of thexem bóng đá trực tiếp vtv2 Administration Law 2019, the rights of taxpayers include:
- Receiving support and guidance on xem bóng đá trực tiếp vtv2 payment; providing information and documents to fulfill xem bóng đá trực tiếp vtv2 obligations and rights.
- Receiving documents related to xem bóng đá trực tiếp vtv2 obligations from competent authorities during audits, inspections, and accounting investigations.
- Requesting xem bóng đá trực tiếp vtv2 authorities to explain xem bóng đá trực tiếp vtv2 calculations, xem bóng đá trực tiếp vtv2 determinations; asking for inspection of the quantity, quality, and types of import and export goods.
- Maintaining privacy of information, except for information required by authorized state agencies or publicly stated xem bóng đá trực tiếp vtv2 information as prescribed by law.
- Enjoying xem bóng đá trực tiếp vtv2 incentives and refunds according to xem bóng đá trực tiếp vtv2 laws; being informed of the xem bóng đá trực tiếp vtv2 refund process, the amount that cannot be refunded, and the legal grounds for non-refund.
- Signing contracts with service providers to handle xem bóng đá trực tiếp vtv2 procedures, customs brokerage services for xem bóng đá trực tiếp vtv2 agent services.
- Receiving xem bóng đá trực tiếp vtv2 handling decisions, xem bóng đá trực tiếp vtv2 inspection reports, and having the right to request explanations regarding the contents of such decisions; preserving opinions in xem bóng đá trực tiếp vtv2 inspection, audit reports; receiving xem bóng đá trực tiếp vtv2 inspection, audit conclusion documents and decisions.
- Being compensated for damages caused by xem bóng đá trực tiếp vtv2 authorities or xem bóng đá trực tiếp vtv2 officers according to legal regulations.
- Requesting xem bóng đá trực tiếp vtv2 authorities to confirm the fulfillment of their xem bóng đá trực tiếp vtv2 obligations.
- Filing complaints, lawsuits regarding administrative decisions, actions related to their legitimate rights and interests.
- Not being administratively sanctioned or charged delayed payment fees when acting based on xem bóng đá trực tiếp vtv2 authority’s guidelines and decisions related to xem bóng đá trực tiếp vtv2 obligations.
- Denouncing legal violations by xem bóng đá trực tiếp vtv2 officials and other organizations and individuals according to the laws on denunciation.
- Accessing, viewing, and printing all electronic documents they have sent to the xem bóng đá trực tiếp vtv2 authority’s electronic portal according to theLuật Quản trực tiếp bóng đá việt nam hôm nayế 2019and e-commerce laws.
- Utilizing electronic documents in transactions with xem bóng đá trực tiếp vtv2 authorities and related agencies and organizations.
What are the responsibilities of taxpayers in Vietnam?
According to Article 17 of thexem bóng đá trực tiếp vtv2 Administration Law 2019, the responsibilities of taxpayers are stipulated as follows:
- Conduct taxpayer registration and use xem bóng đá trực tiếp vtv2 identification numbers as required by law.
- Accurately, truthfully, fully declare taxes and submit xem bóng đá trực tiếp vtv2 files on time; take responsibility for the accuracy, truthfulness, and completeness of xem bóng đá trực tiếp vtv2 documents.
- Pay taxes, late fees, and penalties fully and timely, at the correct location.
- Adhere to accounting, statistics policies, and manage, use invoices, documents as regulated by law.
- Accurately, truthfully, fully record activities giving rise to xem bóng đá trực tiếp vtv2 obligations, xem bóng đá trực tiếp vtv2 deductions, and transactions requiring xem bóng đá trực tiếp vtv2 information disclosure.
- Create and deliver invoices and documents to buyers corresponding to the actual quantity, type, and payment value for goods sold or services provided according to legal provisions.
- Provide accurate, complete, and timely information and documents related to determining xem bóng đá trực tiếp vtv2 obligations, including investment value, account numbers, and transaction content at commercial banks and credit institutions; explain xem bóng đá trực tiếp vtv2 calculations, xem bóng đá trực tiếp vtv2 declarations, and xem bóng đá trực tiếp vtv2 payments as required by xem bóng đá trực tiếp vtv2 authorities.
- Comply with decisions, notices, and requests from xem bóng đá trực tiếp vtv2 authorities and xem bóng đá trực tiếp vtv2 officials as prescribed by law.
- Assume responsibility for xem bóng đá trực tiếp vtv2 obligations according to law when legal or authorized representatives improperly perform xem bóng đá trực tiếp vtv2 procedures.
- Taxpayers conducting business in areas with information technology infrastructure must perform electronic xem bóng đá trực tiếp vtv2 declarations and payment transactions with xem bóng đá trực tiếp vtv2 authorities according to legal regulations.
- Based on actual conditions and IT infrastructure capabilities, the Government of Vietnam prescribes the details for not submitting documents in xem bóng đá trực tiếp vtv2 filing, payment, refund, and other xem bóng đá trực tiếp vtv2 documentation where state agencies already possess them.
- Develop, manage, operate technical infrastructure systems to ensure electronic transactions with xem bóng đá trực tiếp vtv2 authorities, applying information connectivity related to xem bóng đá trực tiếp vtv2 fulfillment with xem bóng đá trực tiếp vtv2 management departments.
- Taxpayers engaged in related party transactions must prepare, store, declare, and provide records about taxpayers and related parties, including information about related entities residing in other countries or territories outside Vietnam as regulated by the Government of Vietnam.
