xoilac tv trực tiếp bóng đá hôm nayVietnam: Is it required to submit tax return if there is no deduction of personal income tax?

Hello, Lawnet would like to answer xoilac tv trực tiếp bóng đá hôm nay following:

1. Is it required to submit tax return if there is no deduction of personal income tax?

According to Clause 3, Article 7 ofNghị định 126/2020/NĐ-CP, a taxpayer is not required to declare tax in xoilac tv trực tiếp bóng đá hôm nay following cases:

- xoilac tv trực tiếp bóng đá hôm nay taxpayer only has business operations that are not subject to any tax.

- xoilac tv trực tiếp bóng đá hôm nay taxpayer is an individual earning tax-free income as prescribed by personal income tax laws and Point b Clause 2 Article 79 of xoilac tv trực tiếp bóng đá hôm nay Law on Tax administration, except individuals that receive real estate as inheritance or gift and individuals that transfer real estate.

- An enterprise that only exports is not required to declare VAT.

- xoilac tv trực tiếp bóng đá hôm nay taxpayer’s business suspension is suspended as prescribed in Article 4 of this Decree.

- xoilac tv trực tiếp bóng đá hôm nay taxpayer applies for TIN invalidation, except termination of business operation, contract or business rearrangement prescribed in Clause 4 Article 44 of xoilac tv trực tiếp bóng đá hôm nayLuật Quản trực tiếp bóng đá.

Thus, according to xoilac tv trực tiếp bóng đá hôm nay above regulations, taxpayers are not required to submit tax returns for these 5 cases.

In addition,Nghị định 91/2022/NĐ-CP, effective from October 30, 2022, also stipulates more cases where taxpayers are not required to submit tax returns as follows:

“xoilac tv trực tiếp bóng đá hôm nay declarant of personal income tax is xoilac tv trực tiếp bóng đá hôm nay income payer, declares personal income tax monthly or quarterly, and does not deduct personal income tax in xoilac tv trực tiếp bóng đá hôm nay same month or quarter."

Thus, from October 30, 2022, if there is no deduction of personal income tax in xoilac tv trực tiếp bóng đá hôm nay month or quarter of xoilac tv trực tiếp bóng đá hôm nay recipient, xoilac tv trực tiếp bóng đá hôm nay organization or individual paying income according to xoilac tv trực tiếp bóng đá hôm nay regulations on monthly and quarterly tax declaration will do not have to file personal income tax returns in that month or quarter.

2. What is xoilac tv trực tiếp bóng đá hôm nay penalties for violations against regulations on time limits for submission of tax returns?

Enterprises that are late in tax returns will be administratively sanctioned according to Article 13 ofNghị định 125/2020/NĐ-CPas follows:

Thus, xoilac tv trực tiếp bóng đá hôm nay administrative fines for late submission of tax returns are as follows:

- Penalties imposed in form of cautions shall be imposed for violations arising from filing tax returns from 01 to 05 days after expiration of xoilac tv trực tiếp bóng đá hôm nay prescribed time limits under mitigating circumstances.

- Fines ranging from VND 2,000,000 to VND 5,000,000 shall be imposed for xoilac tv trực tiếp bóng đá hôm nay act of submitting tax returns from 01 to 30 days after expiration of xoilac tv trực tiếp bóng đá hôm nay prescribed time limits, except xoilac tv trực tiếp bóng đá hôm nay cases specified in clause 1 of this Article.

- Fines ranging from VND 5,000,000 to VND 8,000,000 shall be imposed for xoilac tv trực tiếp bóng đá hôm nay act of submitting tax returns from 31 to 60 days after expiration of xoilac tv trực tiếp bóng đá hôm nay prescribed time limits.

- Fines ranging from VND 8,000,000 to VND 15,000,000 shall be imposed for one of xoilac tv trực tiếp bóng đá hôm nay following violations:

+ Filing tax returns from 61 to 90 days after expiration of xoilac tv trực tiếp bóng đá hôm nay prescribed time limits;

+ Filing tax returns at least 91 days after expiration of xoilac tv trực tiếp bóng đá hôm nay prescribed time limits if none of additional taxes is incurred;

+ Failing to submit tax returns if none of additional taxes is incurred;

+ Failing to submit annexes under regulations regarding tax administration by enterprises having related-party transactions, enclosing CIT finalization dossiers.

- Fines ranging from VND 15,000,000 to VND 25,000,000 shall be imposed for xoilac tv trực tiếp bóng đá hôm nay act of filing tax returns more than 90 days after xoilac tv trực tiếp bóng đá hôm nay prescribed deadline if such act results in additional taxes to be paid, and xoilac tv trực tiếp bóng đá hôm nay taxpayer has fully paid taxes, deferred amounts into xoilac tv trực tiếp bóng đá hôm nay state budget before xoilac tv trực tiếp bóng đá hôm nay time of xoilac tv trực tiếp bóng đá hôm nay tax authority’s announcement of xoilac tv trực tiếp bóng đá hôm nay decision on tax inspection and examination, or before xoilac tv trực tiếp bóng đá hôm nay time of xoilac tv trực tiếp bóng đá hôm nay tax authority’s issuance of xoilac tv trực tiếp bóng đá hôm nay report on xoilac tv trực tiếp bóng đá hôm nay deferred submission of tax returns under xoilac tv trực tiếp bóng đá hôm nay provisions of clause 11 of Article 143 in xoilac tv trực tiếp bóng đá hôm nayLuật Quản trực tiếp bóng đá.

Note:

- xoilac tv trực tiếp bóng đá hôm nay above fine level is xoilac tv trực tiếp bóng đá hôm nay fine level applied to xoilac tv trực tiếp bóng đá hôm nay violating organization. For xoilac tv trực tiếp bóng đá hôm nay same act of administrative violation, xoilac tv trực tiếp bóng đá hôm nay fine level for organizations is equal to 02 times xoilac tv trực tiếp bóng đá hôm nay fine level for individuals.

- In case where xoilac tv trực tiếp bóng đá hôm nay fine amount above is greater than xoilac tv trực tiếp bóng đá hôm nay tax amount additionally incurred in xoilac tv trực tiếp bóng đá hôm nay tax return, xoilac tv trực tiếp bóng đá hôm nay maximum amount of fine for this act shall be equal to xoilac tv trực tiếp bóng đá hôm nay tax amount payable specified in xoilac tv trực tiếp bóng đá hôm nay tax return and shall not be less than xoilac tv trực tiếp bóng đá hôm nay average of fine amounts in xoilac tv trực tiếp bóng đá hôm nay range above

- In case xoilac tv trực tiếp bóng đá hôm nay violation is committed before December 5, 2020 but xoilac tv trực tiếp bóng đá hôm nay violation ends from December 5, 2020, xoilac tv trực tiếp bóng đá hôm nay provisions of xoilac tv trực tiếp bóng đá hôm nay legal document on sanctioning of administrative violations shall apply. tax regulations, invoices in effect at xoilac tv trực tiếp bóng đá hôm nay time of committing such violations.

Best regards!

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