What is the maximum fine for late provision of information, documents, and accounting books related to the determination of vtv2 trực tiếp bóng đá hôm nay obligations in Vietnam?

What is the maximum fine for late provision of information, documents, and accounting books related to the determination of vtv2 trực tiếp bóng đá hôm nay obligations in Vietnam?

Based on Article 14 ofDecree 125/2020/ND-CPon penalties for violations related to providing information for vtv2 trực tiếp bóng đá hôm nay obligation determination:

Article 14. Penalties for Violations Relating to Providing Information Concerning vtv2 trực tiếp bóng đá hôm nay Obligation Determination

1. A fine ranging from 2,000,000 VND to 3,000,000 VND shall be imposed for the following acts:

a) Providing information, documents, or legal documents related to taxpayer registration, according to vtv2 trực tiếp bóng đá hôm nay authority notification, beyond the stipulated deadline of 05 working days or more;

b) Providing information, documents, or accounting books related to determining vtv2 trực tiếp bóng đá hôm nay obligations, per vtv2 trực tiếp bóng đá hôm nay authority notification, beyond the stipulated deadline of 05 working days or more.

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According to the aforementioned regulation, any entity that provides information, documents, or accounting books related to vtv2 trực tiếp bóng đá hôm nay obligation determination beyond the stipulated deadline of 05 working days as announced by the vtv2 trực tiếp bóng đá hôm nay authority, shall be subject to a fine ranging from 2,000,000 VND to 3,000,000 VND.

Note:The above penalty applies to organizations. For taxpayers who are households or business households, a penalty equivalent to that for individuals is applied. (As stipulated in Clause 4, Article 7 ofDecree 125/2020/ND-CP)

What is the maximum fine for late provision of information, documents, and accounting books related to the determination of vtv2 trực tiếp bóng đá hôm nay obligations in Vietnam?(Image from Internet)

In what cases shall a taxpayer in Vietnam besubject to vtv2 trực tiếp bóng đá hôm nay assessment?

Based on Article 50 of theLaw on vtv2 trực tiếp bóng đá hôm nay Administration 2019onr vtv2 trực tiếp bóng đá hôm nay assessment in cases of vtv2 trực tiếp bóng đá hôm nay law violations:

Article 50. vtv2 trực tiếp bóng đá hôm nay Assessment in Cases of vtv2 trực tiếp bóng đá hôm nay Law Violations

1. Taxpayers are subject to vtv2 trực tiếp bóng đá hôm nay assessment when they commit one of the following vtv2 trực tiếp bóng đá hôm nay law violations:

a) Not registering as a taxpayer, not declaring taxes or not submitting additional vtv2 trực tiếp bóng đá hôm nay documents as required by the vtv2 trực tiếp bóng đá hôm nay authority, or declaring taxes incompletely, dishonestly, or inaccurately in regards to vtv2 trực tiếp bóng đá hôm nay calculation;

b) Not reflecting or not fully, honestly, accurately reflecting data on accounting books to determine vtv2 trực tiếp bóng đá hôm nay obligations;

c) Not presenting accounting books, invoices, vouchers, and necessary documents related to determining the amount of vtv2 trực tiếp bóng đá hôm nay payable within the prescribed deadline;

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Taxpayers are subject to vtv2 trực tiếp bóng đá hôm nay assessment when falling into one of the following cases of vtv2 trực tiếp bóng đá hôm nay law violation:

- Not registering as a taxpayer, not declaring taxes, not submitting additional vtv2 trực tiếp bóng đá hôm nay documents as required by the vtv2 trực tiếp bóng đá hôm nay authority, or declaring taxes incompletely, dishonestly, or inaccurately regarding vtv2 trực tiếp bóng đá hôm nay calculation;

- Not reflecting or not fully, honestly, accurately reflecting data on accounting books to determine vtv2 trực tiếp bóng đá hôm nay obligations;

- Not presenting accounting books, invoices, vouchers, and necessary documents related to determining the amount of vtv2 trực tiếp bóng đá hôm nay payable within the prescribed deadline;

- Not complying with vtv2 trực tiếp bóng đá hôm nay inspection, auditing decisions as prescribed;

- Buying, selling, exchanging, and accounting the value of goods, services not according to normal market transaction values;

- Buying, exchanging goods using unlawful invoices or using invoices unlawfully while the goods are real as identified by a competent authority and declared for revenue calculation of vtv2 trực tiếp bóng đá hôm nay;

- Showing signs of fleeing or dispersing assets to evade vtv2 trực tiếp bóng đá hôm nay obligations;

- Conducting transactions that do not align with the actual economic nature and reality to reduce taxpayer's vtv2 trực tiếp bóng đá hôm nay obligations;

- Not complying with declaration obligations, determining transfer pricing or not providing information as regulated concerning vtv2 trực tiếp bóng đá hôm nay management for enterprises involved in transfer pricing activities.

Do taxpayers in Vietnam receive documents related to vtv2 trực tiếp bóng đá hôm nay obligations?

Based on Article 16 of theLaw on vtv2 trực tiếp bóng đá hôm nay Administration 2019(amended by Clause 3, Article 6 of theLaw Amending the Law on Securities, Accounting, Independent Audit, State Budget, Management of Public Property, vtv2 trực tiếp bóng đá hôm nay Administration, Personal Income vtv2 trực tiếp bóng đá hôm nay, National Reserve, Administrative Violations 2024)stipulating taxpayers' rights:

Article 16. Rights of Taxpayers

1. To receive support and guidance in fulfilling vtv2 trực tiếp bóng đá hôm nay obligations; to be provided with information and documents for the implementation of their rights and obligations concerning vtv2 trực tiếp bóng đá hôm nay.

2. To receive documents related to vtv2 trực tiếp bóng đá hôm nay obligations from competent authorities when conducting inspections, audits.

3. To request the vtv2 trực tiếp bóng đá hôm nay administration to explain vtv2 trực tiếp bóng đá hôm nay calculation, assessment; to request verification of quantity, quality, type of exported or imported goods.

4. To ensure confidentiality of information, except for information that must be provided to competent state agencies or publicly disclosed under vtv2 trực tiếp bóng đá hôm nay law.

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Taxpayers have the right to receive documents related to their vtv2 trực tiếp bóng đá hôm nay obligations from competent authorities during vtv2 trực tiếp bóng đá hôm nay inspections, or audits.