Which entities have trực tiếp bóng đá k+ power to impose penalties for tax administrative offences regarding tax evasion in Vietnam?

Which entities have trực tiếp bóng đá k+ power to impose penalties for tax administrative offences regarding tax evasion in Vietnam?

According to Article 143 of trực tiếp bóng đá k+Law on Tax Administration 2019which provides regulations on acts of tax evasion as follows:

Acts of Tax Evasion

1. Not submitting taxpayer registration files; not submitting tax declaration files; submitting tax declaration files more than 90 days after trực tiếp bóng đá k+ deadline for submitting tax declaration files or trực tiếp bóng đá k+ extended deadline for submitting tax declaration files as stipulated by this Law.

2. Not recording in accounting books receipts related to trực tiếp bóng đá k+ determination of trực tiếp bóng đá k+ tax amount payable.

3. Not issuing invoices when selling goods or services as required by law or stating an invoice value lower than trực tiếp bóng đá k+ actual payment value for goods or services sold.

...

And according to Article 139 of trực tiếp bóng đá k+Law on Tax Administration 2019which regulates trực tiếp bóng đá k+ authority to impose penalties for tax administrative offences in tax management as follows:

Authority to impose penalties for tax administrative offences in tax management

1. trực tiếp bóng đá k+ authority to impose penalties for tax administrative offences for tax procedure violations is carried out in accordance with trực tiếp bóng đá k+ law on handling administrative violations.

2. trực tiếp bóng đá k+ head of trực tiếp bóng đá k+ tax administration agency, trực tiếp bóng đá k+ Director of trực tiếp bóng đá k+ Anti-Smuggling Investigation Department under trực tiếp bóng đá k+ General Department of Customs have trực tiếp bóng đá k+ authority to issue decisions on administrative penalties for actions stipulated in Articles 142, 143, 144, and 145 of this Law.

3. trực tiếp bóng đá k+ Government of Vietnam details these provisions.

Therefore, trực tiếp bóng đá k+ head of trực tiếp bóng đá k+ tax administration agency, and trực tiếp bóng đá k+ Director of trực tiếp bóng đá k+ Anti-Smuggling Investigation Department under trực tiếp bóng đá k+ General Department of Customs are authorized to administer administrative penalties for tax evasion stipulated in Article 143 of trực tiếp bóng đá k+Law on Tax Administration 2019.

Which entities have trực tiếp bóng đá k+ power to impose penalties for tax administrative offences regarding tax evasion in Vietnam?(Image from Internet)

What are adminstrative penalties for tax evasion in Vietnam?

According to Article 17 ofDecree 125/2020/ND-CP, acts of tax evasion that do not constitute criminal offenses may be administratively sanctioned as follows:

- A fine equaling trực tiếp bóng đá k+ amount of tax evaded for taxpayers with one or more mitigating factors when performing any of trực tiếp bóng đá k+ following violations:

+ Failing to submit taxpayer registration files; failing to submit tax declaration files or submitting tax declaration files 90 days after trực tiếp bóng đá k+ deadline, except as prescribed at points b, c clause 4 and clause 5 Article 13 ofDecree 125/2020/ND-CP;

+ Not recording in accounting books receipts related to trực tiếp bóng đá k+ determination of trực tiếp bóng đá k+ tax amount payable, not declaring, or declaring incorrectly resulting in a lack of tax payable or an increase in refunded, exempted, or reduced taxes, except acts stipulated in Article 16 ofDecree 125/2020/ND-CP;

+ Failing to issue invoices when selling goods or services, except when trực tiếp bóng đá k+ taxpayer has declared trực tiếp bóng đá k+ tax value for goods or services sold or provided during trực tiếp bóng đá k+ corresponding tax period; issuing invoices with incorrect quantities or values of goods or services, leading to a lower tax declaration than actual and discovered after trực tiếp bóng đá k+ tax declaration deadline;

+ Using illegal invoices; using illegal invoices for tax declarations that reduce trực tiếp bóng đá k+ tax payable or increase trực tiếp bóng đá k+ amount of tax refunded, exempted, or reduced;

+ Using illegal documentation; using illegal documentation; using documents that do not reflect trực tiếp bóng đá k+ true nature of transactions or actual transaction values to incorrectly identify trực tiếp bóng đá k+ payable tax amount, tax exempt or reduced amount, or refunded tax amount; creating documentation to cancel materials or goods inaccurately reducing trực tiếp bóng đá k+ tax payable or increasing trực tiếp bóng đá k+ refunded, exempted, or reduced taxes;

+ Using goods subject to non-tax, tax-exemption, or conditionally tax-exempt use for unauthorized purposes without declaring trực tiếp bóng đá k+ conversion of usage purposes or declaring taxes to trực tiếp bóng đá k+ tax authority;

+ Taxpayers engaging in business activities during trực tiếp bóng đá k+ period of requested business suspension or temporary suspension without notifying trực tiếp bóng đá k+ tax authority, except as stipulated at point b clause 4 Article 10 ofDecree 125/2020/ND-CP.

- A fine equaling 1.5 times trực tiếp bóng đá k+ amount of evaded tax for taxpayers committing any behaviors prescribed in clause 1 Article 17 ofDecree 125/2020/ND-CPwithout any aggravating or mitigating circumstances.

- A fine equaling double trực tiếp bóng đá k+ amount of evaded tax for taxpayers committing any behaviors prescribed in clause 1 Article 17 ofDecree 125/2020/ND-CPwho have one aggravating circumstance.

- A fine equaling 2.5 times trực tiếp bóng đá k+ amount of evaded tax for taxpayers committing any behaviors prescribed in clause 1 Article 17 ofDecree 125/2020/ND-CPhaving two aggravating circumstances.

- A fine equaling triple trực tiếp bóng đá k+ amount of evaded tax for taxpayers committing any behaviors prescribed in clause 1 Article 17 ofDecree 125/2020/ND-CPhaving three or more aggravating circumstances.

- Remedial measures:

+ Compulsory payment of full evaded taxes to trực tiếp bóng đá k+ state budget for violations as prescribed in clauses 1, 2, 3, 4, 5 Article 17 ofDecree 125/2020/ND-CP.

In cases where tax evasion as regulated in clauses 1, 2, 3, 4, 5 Article 17 ofDecree 125/2020/ND-CPare beyond trực tiếp bóng đá k+ time limits for administrative penalties, trực tiếp bóng đá k+ taxpayer will not be penalized for tax evasion, but they must pay trực tiếp bóng đá k+ full amount of evaded tax and late payment fees computed on trực tiếp bóng đá k+ evaded tax amount to trực tiếp bóng đá k+ state budget as per trực tiếp bóng đá k+ deadlines stipulated in clause 6 Article 8 ofDecree 125/2020/ND-CP.

+ Mandatory adjustment of trực tiếp bóng đá k+ loss carryforward and deductible input VAT on tax records (if any) for behaviors prescribed in clauses 1, 2, 3, 4, 5 Article 17 ofDecree 125/2020/ND-CP.

- Violations prescribed at points b, d, e clause 1 Article 17 ofDecree 125/2020/ND-CPdiscovered post tax declaration deadline, but not reducing trực tiếp bóng đá k+ tax payable or not yet refunded, not increasing trực tiếp bóng đá k+ exempted, reduced tax amount, will be administratively sanctioned as per clause 3 Article 12 ofDecree 125/2020/ND-CP.

Note: trực tiếp bóng đá k+ aforementioned penalty levels apply to individuals, while trực tiếp bóng đá k+ penalty levels for organizations are double that for individuals.

What is trực tiếp bóng đá k+ time limits for imposion of penalties for tax evasion in Vietnam?

Regulations stipulated in point b clause 2 Article 8 ofDecree 125/2020/ND-CPprescribe:

trực tiếp bóng đá k+ time limits for administering penalties concerning tax, invoice violations; timeframe considered for being non-penalized; tax recovery timeframe

...

2. trực tiếp bóng đá k+ time limits for penalty on tax administrative violations

a) trực tiếp bóng đá k+ penalty statute for violations of tax procedures is 2 years, from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ violation is committed.

trực tiếp bóng đá k+ date of committing an administrative violation in tax procedures is trực tiếp bóng đá k+ day following trực tiếp bóng đá k+ deadline to complete trực tiếp bóng đá k+ tax procedure according to trực tiếp bóng đá k+ law on tax management, except for trực tiếp bóng đá k+ following cases:

For violations stipulated in clause 1, point a, b clause 2, clause 3, and point a clause 4 Article 10; clauses 1, 2, 3, 4 and point a clause 5 Article 11; clauses 1, 2, 3 and point a, b clause 4, clause 5 Article 13 of this Decree, trực tiếp bóng đá k+ date of committing a violation to calculate trực tiếp bóng đá k+ statute is trực tiếp bóng đá k+ day trực tiếp bóng đá k+ taxpayer completes taxpayer registration or notifies trực tiếp bóng đá k+ tax authority or submits trực tiếp bóng đá k+ tax declaration file.

For violations stipulated in point c clause 2, point b clause 4 Article 10; point b clause 5 Article 11; point c, d clause 4 Article 13 of this Decree, trực tiếp bóng đá k+ date of committing a violation to calculate trực tiếp bóng đá k+ statute is trực tiếp bóng đá k+ day trực tiếp bóng đá k+ authorized officer discovers trực tiếp bóng đá k+ violation.

b) trực tiếp bóng đá k+ time limits for penalizing tax evasion not reaching trực tiếp bóng đá k+ level of criminal responsibility, acts of incorrect declarations leading to a deficiency in tax payable or increase in tax exemption, reduction, refund is 5 years from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ violation is committed.

trực tiếp bóng đá k+ date of committing acts leading to a deficiency in tax payable or increasing tax exemption, reduction, refund or tax evasion (except acts at point a clause 1 Article 17 of this Decree) is trực tiếp bóng đá k+ day following trực tiếp bóng đá k+ last date of trực tiếp bóng đá k+ tax declaration filing period for trực tiếp bóng đá k+ tax period when trực tiếp bóng đá k+ taxpayer underreported taxes, evaded taxes or trực tiếp bóng đá k+ day following trực tiếp bóng đá k+ date trực tiếp bóng đá k+ authorized agency issued trực tiếp bóng đá k+ decision for tax refund, exemption, reduction.

...

Thus, according to trực tiếp bóng đá k+ above regulations, trực tiếp bóng đá k+ time limits for administratively penalizing tax (tax procedure violations) and invoice violations is 2 years.

trực tiếp bóng đá k+ time limits for penalizing tax evasion not reaching trực tiếp bóng đá k+ level of criminal responsibility, acts of incorrect declarations leading to a deficiency in tax payable or increase in tax exemption, reduction, refund is 5 years.