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Who shall fulfill outstanding trực tiếp bóng đá k+ when a enterprise shuts down in Vietnam?

Pursuant to Article 67 of theLaw on trực tiếp bóng đá k+ Administration 2019regarding the fulfillment of trực tiếp bóng đá k+ liability upon dissolution, bankruptcy, or shutdown, the regulation is as follows:

Fulfillment of trực tiếp bóng đá k+ liability upon dissolution, bankruptcy, or shutdown

1. The fulfillment of trực tiếp bóng đá k+ liability upon business dissolution is carried out according to the laws on enterprises, laws on credit institutions, laws on insurance business, and other relevant regulations.

2. The fulfillment of trực tiếp bóng đá k+ liability upon business bankruptcy is carried out according to the procedures stipulated in the Bankruptcy Law.

3. If an enterprise ceases operations or abandons its registered business address without fulfilling its trực tiếp bóng đá k+ liability, the remaining trực tiếp bóng đá k+ debt shall be the responsibility of the private business owner, the owner of a single-member limited liability company, capital-contributing shareholders, members, or partners, who shall pay according to the provisions applicable to each type of enterprise as specified in the Enterprise Law.

4. For business households or individual businesses that cease operations without fulfilling their trực tiếp bóng đá k+ liability, the remaining trực tiếp bóng đá k+ debt is the responsibility of the household head or individual.

5. Taxpayers with branches or dependent units that cease operations but still owe taxes and other amounts payable to the state budget are responsible for inheriting the debts of the branches or dependent units.

Thus, if a business shuts down operations without paying taxes, the outstanding trực tiếp bóng đá k+ debt will be the responsibility of the owner or shareholders as stipulated for each type of business in the Enterprise Law.

Who shall fulfill outstanding trực tiếp bóng đá k+ when a enterprise shuts down in Vietnam? (Image from Internet)

What are the trực tiếp bóng đá k+ declaration documents required upon shutdown of enterprises in Vietnam?

According to Clause 6, Article 43 of theLaw on trực tiếp bóng đá k+ Administration 2019, the trực tiếp bóng đá k+ declaration documents required upon shutdown include:

- trực tiếp bóng đá k+ finalization declaration;

- Financial statements up to the point of shutdowns or shutdown of a contract or conversion of business type or reorganization of the enterprise;

- Other documents related to trực tiếp bóng đá k+ finalization.

What are the penalties for an enterprise that delays submitting trực tiếp bóng đá k+ declaration documents upon shutdowns in Vietnam?

According to Article 13 ofDecree 125/2020/ND-CPon sanctioning administrative violations for delayed submission of trực tiếp bóng đá k+ declaration documents, the regulation is as follows:

Sanctioning violations of deadlines for submitting trực tiếp bóng đá k+ declaration documents

1. A warning for late submission of trực tiếp bóng đá k+ declaration documents from 1 to 5 days with mitigating circumstances.

2. A fine ranging from 2,000,000 VND to 5,000,000 VND for late submission of trực tiếp bóng đá k+ declaration documents from 1 to 30 days, except as specified in Clause 1 of this Article.

3. A fine ranging from 5,000,000 VND to 8,000,000 VND for submission of trực tiếp bóng đá k+ declaration documents beyond the prescribed deadline from 31 to 60 days.

4. A fine ranging from 8,000,000 VND to 15,000,000 VND for any of the following acts:

a) Submission of trực tiếp bóng đá k+ declaration documents beyond the prescribed deadline from 61 to 90 days;

b) Submission of trực tiếp bóng đá k+ declaration documents beyond the prescribed deadline from 91 days or more but no trực tiếp bóng đá k+ is payable;

c) Failure to submit trực tiếp bóng đá k+ declaration documents but no trực tiếp bóng đá k+ is payable;

d) Failure to submit annexes as required for trực tiếp bóng đá k+ management concerning businesses with associated transactions along with corporate income trực tiếp bóng đá k+ finalization documents.

5. A fine ranging from 15,000,000 VND to 25,000,000 VND for late submission of trực tiếp bóng đá k+ declaration documents over 90 days from the deadline, with payable trực tiếp bóng đá k+ arising, and the taxpayer has paid the full amount of trực tiếp bóng đá k+ and late payment into the state budget before the trực tiếp bóng đá k+ authorities announce the decision on trực tiếp bóng đá k+ inspection, investigation or before the trực tiếp bóng đá k+ authorities make a record of acts of late submission of trực tiếp bóng đá k+ declaration documents as regulated at Clause 11, Article 143 of the Law on trực tiếp bóng đá k+ Administration.

In the case that the fine amount under this clause exceeds the payable trực tiếp bóng đá k+ amount on the trực tiếp bóng đá k+ declaration document, the maximum fine amount is the amount of payable trực tiếp bóng đá k+ on the trực tiếp bóng đá k+ declaration document, but not lower than the median level of the fine range specified in Clause 4 of this Article.

6. Remedial measures:

a) Compulsory payment of the late trực tiếp bóng đá k+ payment to the state budget for acts specified in Clauses 1, 2, 3, 4, and 5 of this Article in cases where late submission of trực tiếp bóng đá k+ declaration documents leads to late trực tiếp bóng đá k+ payment;

b) Compulsory submission of trực tiếp bóng đá k+ declaration documents, annexes attached to trực tiếp bóng đá k+ declaration documents for acts specified at points c, d of Clause 4 of this Article.

Additionally, based on point a, clause 4, Article 7 ofDecree 125/2020/ND-CPregarding the principle of applying fines for administrative violations concerning taxes and invoices, it is regulated as follows:

Forms of sanction, remedial measures, and principles for applying fines in trực tiếp bóng đá k+ and invoice administrative violations

...

4. Principles for applying fines

a) The fines stipulated in Articles 10, 11, 12, 13, 14, 15, Clauses 1, 2 of Article 19, and Chapter III of this Decree are applied for organizations.

For taxpayers who are households, household businesses, the fines are the same as for individuals.

...

Thus, a business delaying the submission of trực tiếp bóng đá k+ declaration documents upon shutdowns will be subject to administrative penalties according to the law, with the lightest penalty being a warning and fines ranging from 2,000,000 VND to 25,000,000 VND based on the period of delay.

Additionally, when delaying the submission of trực tiếp bóng đá k+ declaration documents, businesses are required to undertake remedial measures such as paying the full amount of delayed trực tiếp bóng đá k+ payments into the state budget and submitting the trực tiếp bóng đá k+ declaration documents and annexes linked with the trực tiếp bóng đá k+ declaration.