Reimbursement liability vtv5 trực tiếp bóng đá hôm nay law enforcers at tax authorities at all levels in Vietnam

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1. Reimbursement liability vtv5 trực tiếp bóng đá hôm nay law enforcers at tax authorities at all levels

According to the provisions vtv5 trực tiếp bóng đá hôm nay Article 22 vtv5 trực tiếp bóng đá hôm nayQuyết định 657/QĐ-TCT, regulations on the eimbursement liability vtv5 trực tiếp bóng đá hôm nay law enforcers, as follows:

- The law enforcers at fault causing damage is obliged to refund to the state budget part or all vtv5 trực tiếp bóng đá hôm nay the amount vtv5 trực tiếp bóng đá hôm nay money that the State has compensated the damage sufferer.

- Where there are more than one law enforcers causing damage together, those persons are obliged to compensate in proportion to the extent vtv5 trực tiếp bóng đá hôm nay their fault and the damage for which the State must compensate.

2. State compensation funds in Vietnam

According to Article 60 vtv5 trực tiếp bóng đá hôm nay theLuật Trách nhiệm trực tiếp bóng đá hôm:

- The State shall allocate a state budget fund to fulfill the state's compensation liability. The compensation funding includes:

+ Damages for the sufferer;

+ Expenses associated with asset valuation and damage examination.

- If the compensation body is allocated operational fund from the central budget, the compensation funding shall be covered by the central budget.

- If the compensation body is allocated operational fund from the local budget, the compensation funding shall be covered by the provincial budget.

Thus,the State is responsible for allocating an amount vtv5 trực tiếp bóng đá hôm nay funds in the state budget fund to fulfill the state's compensation liability. After that, the law enforcers who is at fault for causing damage is obliged to refund to the state budget part or all vtv5 trực tiếp bóng đá hôm nay the amount vtv5 trực tiếp bóng đá hôm nay money that the State has compensated the damage sufferer.

3. Determination vtv5 trực tiếp bóng đá hôm nay refund rates and reduction vtv5 trực tiếp bóng đá hôm nay refund rates

According to the provisions vtv5 trực tiếp bóng đá hôm nay Article 65 vtv5 trực tiếp bóng đá hôm nay theLuật Trách nhiệm trực tiếp bóng đá hôm, the determination vtv5 trực tiếp bóng đá hôm nay refund rates and reduction vtv5 trực tiếp bóng đá hôm nay refund rates is as follows:

- Grounds for determination vtv5 trực tiếp bóng đá hôm nay reimbursed amounts comprise:

+ The degree vtv5 trực tiếp bóng đá hôm nay fault vtv5 trực tiếp bóng đá hôm nay law enforcers;

+ Amount paid by the State.

- If a law enforcer causes damage, the refund shall be determined as follows:

+ If the law enforcer caused damage with intentional fault and a judgment which states that he/she committed a crime, he/she has to refund all the money already paid by the State to the sufferer;

+ If the law enforcer caused damage with intentional fault but not to the extent vtv5 trực tiếp bóng đá hôm nay being prosecuted for penal liability, his/her 30 to 50 months’ pay rate shall be refunded at the time the refund decision is issued but not exceeding 50% vtv5 trực tiếp bóng đá hôm nay the amount vtv5 trực tiếp bóng đá hôm nay damages paid by the State;

+ If the law enforcer caused damage with unintentional fault, his/her 3 to 5 months’ pay rate shall be refunded at the time the refund decision is issued but not exceeding 50% vtv5 trực tiếp bóng đá hôm nay the amount vtv5 trực tiếp bóng đá hôm nay damages paid by the State;

+ Where the 50% vtv5 trực tiếp bóng đá hôm nay the amount vtv5 trực tiếp bóng đá hôm nay damages is less than the 30 months’ pay rate prescribed at Point b vtv5 trực tiếp bóng đá hôm nay this Clause or less than 3 months’ pay rate prescribed at Point c vtv5 trực tiếp bóng đá hôm nay this Clause, the law enforcer must pay at least 50% vtv5 trực tiếp bóng đá hôm nay the amount vtv5 trực tiếp bóng đá hôm nay damages paid by the State.

- In a case where multiple law enforcers jointly cause damage, the reimbursement rate vtv5 trực tiếp bóng đá hôm nay each person shall be determined correspondingly according to the provisions vtv5 trực tiếp bóng đá hôm nay Clause 2 vtv5 trực tiếp bóng đá hôm nay this Article, but the total reimbursement shall not exceed the amount vtv5 trực tiếp bóng đá hôm nay damages already paid by the State for the sufferer.

- Each law enforcer shall be entitled to reduced reimbursement when they fully meet the following conditions:

+ Proactively overcoming the consequences;

+ To fulfill all obligations in the process vtv5 trực tiếp bóng đá hôm nay claim settlement and have repaid at least 50% vtv5 trực tiếp bóng đá hôm nay the amount to be reimbursed;

+ He/she is economically disadvantaged.

Thus,the basis for determining the level vtv5 trực tiếp bóng đá hôm nay reimbursement vtv5 trực tiếp bóng đá hôm nay the law enforcers will be based on the degree vtv5 trực tiếp bóng đá hôm nay fault vtv5 trực tiếp bóng đá hôm nay the law enforcers and the amount vtv5 trực tiếp bóng đá hôm nay compensation the State has paid for the State to request the law enforcers to refund.

The corresponding reimbursement rate is based on the salary vtv5 trực tiếp bóng đá hôm nay the damage-causing law enforcers specified in Articles 26 and 27 vtv5 trực tiếp bóng đá hôm nayNghị định 68/2018/NĐ-CP.

Key word: compensation | in Vietnam | law enforcers | reimbursement liability |

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