Exceptions to trực tiếp bóng đá việt nam hôm nay or invoice-related administrative penalties in Vietnam

Regarding this matter, LawNet would like to answer as follows:

1. Exceptions to trực tiếp bóng đá việt nam hôm nay or invoice-related administrative penalties in Vietnam

According to Article 9 ofDecree No. 125/2020/ND-CP, exceptions to trực tiếp bóng đá việt nam hôm nay or invoice-related administrative penalties include:

(1) Exceptions to administrative penalties prescribed in laws on handling of administrative violations shall be treated as the exceptions to trực tiếp bóng đá việt nam hôm nay or invoice-related administrative penalties.

Taxpayers’ delay in carrying out electronic trực tiếp bóng đá việt nam hôm nay or invoice-related procedures due to technical problems of information technology systems that are informed on trực tiếp bóng đá việt nam hôm nay authorities’ web portals shall constitute the act of violation caused by force majeure events under the provisions of clause 4 of Article 11 in theLaw No. 15/2012/QH13 trực tiếp bóng đá k+ June 20.

(2) Taxpayers’ commission of trực tiếp bóng đá việt nam hôm nay-related administrative violations due to the execution of instructional documents, decisions to respond to such violations of competent trực tiếp bóng đá việt nam hôm nay authorities or state regulatory agencies related to the tasks of determining taxpayer’s trực tiếp bóng đá việt nam hôm nay obligations (including those issued before the effective date ofDecree No. 125/2020/ND-CP) shall be treated as exceptions to administrative penalties for trực tiếp bóng đá việt nam hôm nay-related violations or fines for late payment of taxes, except if taxpayers’ trực tiếp bóng đá việt nam hôm nay-related administrative violations are discovered after receipt of conclusions of trực tiếp bóng đá việt nam hôm nay inspections and examinations carried out at the taxpayer’s offices that none of the taxpayer’s defects arising from the declaration and calculation of taxes payable or trực tiếp bóng đá việt nam hôm nay exemptions, reductions or refunds have been discovered yet.

(3) If, after making the false declaration, the taxpayer has supplemented trực tiếp bóng đá việt nam hôm nay returns and, of their own accord, has paid taxes before the time of the trực tiếp bóng đá việt nam hôm nay authority’s announcement of their decisions to conduct trực tiếp bóng đá việt nam hôm nay inspections or examinations at the taxpayer’s offices, or before the time of the trực tiếp bóng đá việt nam hôm nay authority’s discovery thereof without needing to carry out these inspections or examinations, or before the time of other competent authorities’ discovery thereof, the act of false declaration committed in this situation shall be exempted from any trực tiếp bóng đá việt nam hôm nay-related administrative penalties.

(4) None of administrative penalties for trực tiếp bóng đá việt nam hôm nay-related violations shall be imposed upon persons directly carrying out personal income trực tiếp bóng đá việt nam hôm nay finalization procedures if they delay filing personal income trực tiếp bóng đá việt nam hôm nay finalization applications to claim their trực tiếp bóng đá việt nam hôm nay refunds; upon sole proprietorship households and sole proprietors subject to taxation or fixing of the constant trực tiếp bóng đá việt nam hôm nay rates as provided in Article 51 of theLaw on trực tiếp bóng đá việt nam hôm nay Administration 2019.

(5) During the extension of the time limit for trực tiếp bóng đá việt nam hôm nay return submission, taxpayers shall be exempted from any administrative penalties for violations related to the time limit for submission of trực tiếp bóng đá việt nam hôm nay returns.

Thus, there are 05 exceptions to trực tiếp bóng đá việt nam hôm nay or invoice-related administrative penalties, including: delay in carrying out electronic trực tiếp bóng đá việt nam hôm nay or invoice-related procedures due to technical problems of electronic portal of the trực tiếp bóng đá việt nam hôm nay authority; trực tiếp bóng đá việt nam hôm nay-related administrative violations due to the execution of instructional documents, decisions to respond to such violations of competent trực tiếp bóng đá việt nam hôm nay authorities; taxpayer have supplemented trực tiếp bóng đá việt nam hôm nay returns and, of their own accord to rectify any errors; taxpayers have paid taxes before the time of trực tiếp bóng đá việt nam hôm nay authority’s announcement of their decisions to conduct trực tiếp bóng đá việt nam hôm nay inspections or examinations; taxpayers must submit their trực tiếp bóng đá việt nam hôm nay returns within the specified deadline, including any previously granted extensions.

2. What are sanctioning principles for administrative violations of taxes and invoices in Vietnam?

According to the provisions of Article 5 ofDecree No. 125/2020/ND-CPsupplemented byDecree No. 102/2021/ND-CP, sanctioning principles for administrative violations of taxes and invoices in Vietnam are:

- Imposing administrative penalties for trực tiếp bóng đá việt nam hôm nay or invoice-related violations must conform to laws on trực tiếp bóng đá việt nam hôm nay administration and handling of administrative violations.

- Entities and persons shall be subject to administrative penalties for trực tiếp bóng đá việt nam hôm nay or invoice-related violations only if they commit trực tiếp bóng đá việt nam hôm nay or invoice-related violations under the provisions of this Decree.

- If an entity or person commits multiple administrative violations, a penalty for each violation shall be imposed, except in the following cases:

+ If a taxpayer makes incorrect declarations in one or more required data fields contained in trực tiếp bóng đá việt nam hôm nay files for the same trực tiếp bóng đá việt nam hôm nay type at a time, the act of making such incorrect declarations falling into the case of imposition of penalties for violations arising from the implementation of trực tiếp bóng đá việt nam hôm nay procedures shall only be subject to the penalty for the act of making incorrect declarations in trực tiếp bóng đá việt nam hôm nay files of which the amount is highest amongst other penalties for those acts committed as provided herein, and shall be treated as the violation committed repeatedly under the aggravating circumstances;

+ If a taxpayer makes incorrect declarations in one or more required data fields contained in trực tiếp bóng đá việt nam hôm nay files for the same trực tiếp bóng đá việt nam hôm nay type at a time, the act of making such incorrect declarations falling into the case of imposition of penalties for violations arising from the implementation of trực tiếp bóng đá việt nam hôm nay procedures shall only be subject to the penalty for the act of making incorrect declarations in trực tiếp bóng đá việt nam hôm nay files of which the amount is highest amongst other penalties for those acts of the same class committed as provided herein, and shall be treated as the violation committed repeatedly under aggravating circumstances.

In case where there is any late trực tiếp bóng đá việt nam hôm nay return classified as an act of trực tiếp bóng đá việt nam hôm nay evasion, out of all late trực tiếp bóng đá việt nam hôm nay returns, this violation shall be separately sanctioned in the same manner as acts of trực tiếp bóng đá việt nam hôm nay evasion;

+ If, at the same time, a taxpayer delays submitting a number of invoice-related notices and reports of the same kind, the violating taxpayer shall be fined for their act of deferred submission of invoice-related notices or reports at the amount which is highest amongst other fines for those acts of the same class committed as provided inDecree No. 125/2020/ND-CP, and shall be treated as the repeated violation committed under aggravating circumstances;

+ Any violation arising from use of illegal invoices or illegal use of invoices which is classified into those violations subject to penalties prescribed in Article 16 and 17 ofDecree No. 125/2020/ND-CPshall not be fined under Article 28 ofDecree No. 125/2020/ND-CP.

- In case where an administrative procedure includes a number of documents of which more than one violation is prescribed herein, the violating entity or person shall be fined for each of the violations that they have committed.

+ For a trực tiếp bóng đá việt nam hôm nay or invoice-related administrative violation, if an entity commits such violation, they must be fined two times as much as the amount of penalty imposed on persons, except the amounts of penalty for the acts prescribed in Article 16, 17 and 18 ofDecree No. 125/2020/ND-CP.

Thus, the sanctioning principles for administrative violations of taxes and invoices in Vietnam will apply depending on the nature and extent of the violation. At the same time, implement a strict control mechanism to avoid overlapping sanctions in certain cases.

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