Có bị xử phạt khi trực tiếp bóng đá việt nam hôm nay bổ sung hồ sơ trực tiếp bóng đá việt nam hôm nay thuế trước khi kiểm tra thuế?
Will there be penalties imposed for supplementing a trực tiếp bóng đá k+ return before a trực tiếp bóng đá k+ audit in Vietnam?
Based on Clause 3, Article 9 ofDecree 125/2020/ND-CP, regulations are as follows:
Exceptions to trực tiếp bóng đá k+ or invoice-related administrative penalties
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3. No administrative penalty for trực tiếp bóng đá k+-related violations shall be imposed on cases where an incorrect declaration has been made, the taxpayer has amended the trực tiếp bóng đá k+ return, and voluntarily paid the full amount of trực tiếp bóng đá k+ due before the trực tiếp bóng đá k+ authority announces the decision to conduct a trực tiếp bóng đá k+ inspection or audit at the taxpayer's premises, or before the trực tiếp bóng đá k+ authority discovers the issue without a trực tiếp bóng đá k+ inspection, audit, or before another competent authority discovers it.
4. No penalty for trực tiếp bóng đá k+ procedure violations shall be enforced for individuals directly finalizing personal income trực tiếp bóng đá k+ who are late in submitting trực tiếp bóng đá k+ finalization dossiers that have resulted in refundable trực tiếp bóng đá k+; business households or individual businesses that have had their trực tiếp bóng đá k+ determined according to Article 51 of the trực tiếp bóng đá k+ Administration Law.
5. No penalty for late submission of trực tiếp bóng đá k+ returns shall be imposed within the period when the taxpayer has been granted an extension to submit their trực tiếp bóng đá k+ return.
If there is a trực tiếp bóng đá k+ declaration error and the taxpayer has amended the trực tiếp bóng đá k+ return and voluntarily paid the full trực tiếp bóng đá k+ due, this shall occur before the trực tiếp bóng đá k+ authority announces the decision to conduct a trực tiếp bóng đá k+ inspection or audit at the taxpayer's premises, before the trực tiếp bóng đá k+ authority’s detection without inspection, or before another competent authority discovers it, then there will be no penalty imposed.
Will there be penalties for supplementing a trực tiếp bóng đá k+ return before a trực tiếp bóng đá k+ audit in Vietnam? (Image from the Internet)
What is the time limit for submitting trực tiếp bóng đá k+ returns after expiration of the prescribed time limits to be exempt from a fine?
According to Article 13 ofDecree 125/2020/ND-CP, regulations for penalizing late submission of trực tiếp bóng đá k+ returns are as follows:
Penalties for late submission of trực tiếp bóng đá k+ returns
1. A warning is imposed for submitting a trực tiếp bóng đá k+ return late by 01 to 05 days with extenuating circumstances.
2. A fine ranging from VND 2,000,000 to VND 5,000,000 is imposed for submitting a trực tiếp bóng đá k+ return late by 01 to 30 days, except cases specified in Clause 1 of this Article.
3. A fine ranging from VND 5,000,000 to VND 8,000,000 is imposed for submitting a trực tiếp bóng đá k+ return late by 31 to 60 days.
4. A fine ranging from VND 8,000,000 to VND 15,000,000 is imposed for any of the following acts:
a) Submitting a trực tiếp bóng đá k+ return late by 61 to 90 days;
b) Submitting a trực tiếp bóng đá k+ return late by 91 days or more without incurring payable trực tiếp bóng đá k+;
c) Failing to submit a trực tiếp bóng đá k+ return without incurring payable trực tiếp bóng đá k+;
d) Failing to submit appendices as required by trực tiếp bóng đá k+ administration regulations for businesses with associated transactions along with the corporate income trực tiếp bóng đá k+ finalization return.
5. A fine ranging from VND 15,000,000 to VND 25,000,000 is imposed for submitting a trực tiếp bóng đá k+ return over 90 days late from the expiry date of the trực tiếp bóng đá k+ return submission, incurring payable trực tiếp bóng đá k+, and the taxpayer has already paid the full trực tiếp bóng đá k+ and late payment fee to the state budget before the trực tiếp bóng đá k+ authority announces the decision to conduct a trực tiếp bóng đá k+ inspection or audit, or before the trực tiếp bóng đá k+ authority records the act of late submission of trực tiếp bóng đá k+ returns as prescribed in Clause 11, Article 143 of the trực tiếp bóng đá k+ Administration Law.
In cases where the fine under this clause exceeds the payable trực tiếp bóng đá k+ on the trực tiếp bóng đá k+ return, the maximum fine for this case is equal to the payable trực tiếp bóng đá k+ amount on the trực tiếp bóng đá k+ return but not lower than the average level of the fine frame specified in Clause 4 of this Article.
6. Measures for remedying consequences:
a) Mandate the full payment of late payment interest to the state budget for violations specified in Clauses 1, 2, 3, 4, and 5 of this Article if the taxpayer's late submission of the trực tiếp bóng đá k+ return leads to late payment of taxes;
b) Require the submission of trực tiếp bóng đá k+ returns, appendices along with trực tiếp bóng đá k+ returns for violations specified at Points c, d, Clause 4 of this Article.
In the case of submitting a trực tiếp bóng đá k+ return late by 01 to 05 days and with extenuating circumstances, there will be no fine imposed; the person will be warned.
Vietnam: Shall trực tiếp bóng đá k+ returns be supplemented when the submitted returns are erroneous or inadequate?
Based on Clause 1, Article 47 of the2019 trực tiếp bóng đá k+ Administration Lawregarding the amendment of trực tiếp bóng đá k+ returns by the taxpayer, the regulation is as follows:
Amendment of trực tiếp bóng đá k+ returns
1. Taxpayers who discover errors or omissions in trực tiếp bóng đá k+ returns submitted to trực tiếp bóng đá k+ authorities are allowed to amend their trực tiếp bóng đá k+ returns within 10 years from the deadline for submitting the return of the relevant trực tiếp bóng đá k+ period containing errors or omissions, but before the trực tiếp bóng đá k+ authority or competent authority announces the decision to conduct an audit, inspection.
2. Even if the trực tiếp bóng đá k+ authority or competent authority has announced the decision to conduct a trực tiếp bóng đá k+ audit or inspection at the taxpayer's premises, the taxpayer is still allowed to amend trực tiếp bóng đá k+ returns; the trực tiếp bóng đá k+ authority imposes administrative penalties for trực tiếp bóng đá k+ management violations for acts specified in Articles 142 and 143 of this Law.
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Taxpayers who discover errors in trực tiếp bóng đá k+ returns submitted to trực tiếp bóng đá k+ authorities are allowed to correct their trực tiếp bóng đá k+ returns.
To be specific, taxpayers who discover errors in trực tiếp bóng đá k+ returns submitted to trực tiếp bóng đá k+ authorities are allowed to correct their trực tiếp bóng đá k+ returns within 10 years from the deadline for submission of the trực tiếp bóng đá k+ return of the period containing errors or omissions, but before the trực tiếp bóng đá k+ authority or competent authority announces the audit or inspection decision.
If the trực tiếp bóng đá k+ authority or competent authority has announced the decision to conduct a trực tiếp bóng đá k+ audit or inspection at the taxpayer's premises, taxpayers are still allowed to amend trực tiếp bóng đá k+ returns; the trực tiếp bóng đá k+ authority will impose administrative penalties for trực tiếp bóng đá k+ management violations for acts specified in Articles 142 and 143 of the2019 trực tiếp bóng đá k+ Administration Law.
After the trực tiếp bóng đá k+ authority or competent authority issues conclusions or trực tiếp bóng đá k+ handling decisions post-audit or inspection at the taxpayer's premises, amendments to trực tiếp bóng đá k+ returns are regulated as follows:
- Taxpayers are allowed to amend trực tiếp bóng đá k+ returns in cases where it increases the trực tiếp bóng đá k+ payable, reduces the deductible trực tiếp bóng đá k+, or reduces exempted, reduced, or refundable trực tiếp bóng đá k+ and will be subject to administrative penalties for trực tiếp bóng đá k+ management violations for acts specified in Articles 142 and 143 of the2019 trực tiếp bóng đá k+ Administration Law.
- If taxpayers discover errors or omissions in trực tiếp bóng đá k+ returns resulting in a reduction in the trực tiếp bóng đá k+ payable or an increase in deductible trực tiếp bóng đá k+, or an increase in exempted, reduced, or refundable trực tiếp bóng đá k+, they must follow the procedures for trực tiếp bóng đá k+ dispute resolution.
