Which agency in Vietnam has the authority to decide on bóng đá hôm nay trực tiếp extensions in special cases?

Which agency in Vietnam has the authority to decide on bóng đá hôm nay trực tiếp extensions in special cases?

Based on Article 63 of theLaw on Tax Administration 2019:

Extension of bóng đá hôm nay trực tiếp in special cases

The Government of Vietnam decides on the extension of bóng đá hôm nay trực tiếp for individuals, sectors, and business fields experiencing particular difficulties in specific periods. The extension of bóng đá hôm nay trực tiếp does not lead to adjustments in the state budget revenue estimates decided by the National Assembly.

Additionally, according to Article 19 ofDecree 126/2020/ND-CPguiding the extension of bóng đá hôm nay trực tiếp in special cases:

In specific periods, when individuals, sectors, and business fields experience particular difficulties, the Ministry of Finance presides over, cooperating with relevant ministries and central authorities, to submit to the Government of Vietnam regulations on the subjects, types of taxes, and other state budget revenues, the time, procedures, authority, and files for bóng đá hôm nay trực tiếp extensions. The extension of bóng đá hôm nay trực tiếp does not lead to adjustments in the state budget revenue estimates decided by the National Assembly.

Thus, the Government of Vietnam is the authority that decides on the extension of bóng đá hôm nay trực tiếp in special cases.

Which agency in Vietnam has the authority to decide on bóng đá hôm nay trực tiếp extensions in special cases?(Image from the Internet)

Whatis the deadline for bóng đá hôm nay trực tiếp extension for taxpayers in Vietnam?

Based on Article 62 of theLaw on Tax Administration 2019:

Extension of bóng đá hôm nay trực tiếp

1. The extension of bóng đá hôm nay trực tiếp is considered based on the taxpayer’s request in any of the following cases:

a) Suffering material damage that directly affects production and business due to force majeure events as stipulated in Clause 27, Article 3 of this Law;

b) Having to suspend operations due to the relocation of production and business facilities as required by competent authorities, affecting production and business results.

2. Taxpayers eligible for bóng đá hôm nay trực tiếp extension as stipulated in Clause 1 of this Article may have a part or all of their payable tax extended.

3. The duration of the bóng đá hôm nay trực tiếp extension is specified as follows:

a) Not exceeding 02 years from the due date of bóng đá hôm nay trực tiếp in the case specified in Point a, Clause 1 of this Article;

b) Not exceeding 01 year from the due date of bóng đá hôm nay trực tiếp in the case specified in Point b, Clause 1 of this Article.

4. Taxpayers will not be fined or required to pay late payment charges on the extended tax debt during the extension period.

5. The head of the tax administration agency directly managing the taxpayer shall decide on the extended tax amount and the extension period based on the bóng đá hôm nay trực tiếp extension files.

The maximum bóng đá hôm nay trực tiếp extension period is as follows:

(1) Maximum of 02 years from the due date of bóng đá hôm nay trực tiếp if suffering material damage that directly affects production and business due to force majeure events;

(2) Maximum of 01 year from the due date of bóng đá hôm nay trực tiếp if having to suspend operations due to the relocation of production and business facilities as required by competent authorities, affecting production and business results.

Is late payment interest required after the bóng đá hôm nay trực tiếp extension period expires in Vietnam?

Based on Clause 1, Article 59 of theLaw on Tax Administration 2019, the cases where late payment interest is required are as follows:

Handling late bóng đá hôm nay trực tiếp

1. Cases requiring late payment interest include:

a) Taxpayers delay bóng đá hôm nay trực tiếp compared to the stipulated deadline, the extended bóng đá hôm nay trực tiếp deadline, the deadline indicated in tax administration agency notifications, the deadline in tax determination or handling decisions of tax administration agencies;

b) Taxpayers supplement tax declaration files leading to increased payable tax amounts or tax administration agencies, competent state agencies discover underreported tax amounts requiring taxpayers to pay late payment interest on the increased tax amount from the day following the tax period deadline with errors or from the original customs declaration deadline;

c) Taxpayers supplement tax declaration files leading to reduced refunded tax amounts or tax administration agencies, competent state agencies discover that the refunded tax amount is less than the refunded amount, thus requiring taxpayers to pay late payment interest on the recovered refunded tax amount from the day they received the refund from the state budget;

d) Cases permitting gradual tax debt payments as stipulated in Clause 5, Article 124 of this Law;

dd) Cases not subject to administrative penalties for tax administration violations due to expired penalty periods but being required to pay arrears as stipulated in Clause 3, Article 137 of this Law;

e) Cases not subject to administrative penalties for tax administration violations specified in Clauses 3 and 4, Article 142 of this Law;

g) Agencies and organizations authorized by tax administration agencies to collect taxes, delaying the transfer of taxpayers' tax, late payment, and penalty amounts to the state budget will be required to pay late payment interest on the delayed amount as stipulated.

Thus, taxpayers must still pay late payment interest on tax after the bóng đá hôm nay trực tiếp extension period expires.