How many days overdue will result in the fines for provision of information, documents, legal documents related xem bóng đá trực tiếp nhà cái taxpayer registration in Vietnam?

How many days overdue will result in the fines for provision of information, documents, legal documents related xem bóng đá trực tiếp nhà cái taxpayer registration in Vietnam?

Based on Article 14 ofDecree 125/2020/ND-CPregulating penalties for violations concerning the provision of information related xem bóng đá trực tiếp nhà cái tax obligations:

Article 14. Penalties for Violations Concerning the Provision of Information Related xem bóng đá trực tiếp nhà cái Determining Tax Obligations

1. A monetary fine ranging from 2,000,000 VND xem bóng đá trực tiếp nhà cái 3,000,000 VND for any of the following actions:

a) Providing information, documents, legal records related xem bóng đá trực tiếp nhà cái taxpayer registration as per the tax authority’s notification, which is overdue by 05 working days or more;

b) Providing information, documents, or accounting books related xem bóng đá trực tiếp nhà cái determining tax obligations as per the tax authority’s notification, which is overdue by 05 working days or more.

2. A monetary fine ranging from 3,000,000 VND xem bóng đá trực tiếp nhà cái 5,000,000 VND for any of the following actions:

a) Failing xem bóng đá trực tiếp nhà cái provide or providing incomplete, incorrect information, documents, vouchers, invoices, accounting books related xem bóng đá trực tiếp nhà cái determining tax obligations; providing incomplete, incorrect account numbers, account balances of deposit accounts, or payment accounts xem bóng đá trực tiếp nhà cái the competent authority when requested;

b) Failing xem bóng đá trực tiếp nhà cái provide, or providing incomplete or incorrect criteria and data related xem bóng đá trực tiếp nhà cái tax obligations required xem bóng đá trực tiếp nhà cái be registered under the regulations but does not reduce tax obligations xem bóng đá trực tiếp nhà cái the state budget;

c) Failing xem bóng đá trực tiếp nhà cái provide, or providing incomplete, incorrect information, documents related xem bóng đá trực tiếp nhà cái deposit accounts, payment accounts at credit institutions, the State Treasury, and related third-party debts when requested by the tax authority.

3. Remedies: Compulsory provision of information for actions stipulated in Clause 2 of this Article.

Entities involved in providing information, documents, legal records related xem bóng đá trực tiếp nhà cái taxpayer registration as per the tax authority’s notification, which exceeds the specified deadline by 05 working days or more, will be fined from 2,000,000 VND xem bóng đá trực tiếp nhà cái 3,000,000 VND.

Note:The above penalty applies xem bóng đá trực tiếp nhà cái organizations. For taxpayers who are households or business households, fines applicable xem bóng đá trực tiếp nhà cái individuals are imposed. (Regulated in Clause 4, Article 7 ofDecree 125/2020/ND-CP)

How many days overdue will result in the fines for provision of information, documents, legal documents related xem bóng đá trực tiếp nhà cái taxpayer registration in Vietnam?​ (Image from the Internet)

What are rights of the taxpayer in Vietnam?

Based on Article 16 of the2019 Law on Tax Administration(amended by Clause 3 Article 6 of theLaw Amending the Law on Securities, Law on Accounting, Law on Independent Audit, Law on State Budget, Law on Management and Use of Public Property, Law on Tax Administration, Law on Personal Income Tax, Law on National Reserves, Law on Handling Administrative Violations 2024), taxpayers have the following rights:

- xem bóng đá trực tiếp nhà cái be assisted, guided in tax matters; and xem bóng đá trực tiếp nhà cái provide information, documents xem bóng đá trực tiếp nhà cái fulfill their tax obligations and rights.

- xem bóng đá trực tiếp nhà cái receive documents related xem bóng đá trực tiếp nhà cái tax obligations from competent agencies during inspections, audits, and checks.

- xem bóng đá trực tiếp nhà cái request tax authorities xem bóng đá trực tiếp nhà cái explain tax calculations, tax impositions; xem bóng đá trực tiếp nhà cái request assessment of quantity, quality, and categories of exported and imported goods.

- xem bóng đá trực tiếp nhà cái have their information kept confidential, except for information required xem bóng đá trực tiếp nhà cái be provided xem bóng đá trực tiếp nhà cái competent state agencies or information publicly disclosed in accordance with the law.

- xem bóng đá trực tiếp nhà cái enjoy tax incentives, tax refunds according xem bóng đá trực tiếp nhà cái tax laws; xem bóng đá trực tiếp nhà cái be informed of the time frame for processing tax refunds, the amount not refunded, and the legal basis for the amount not refunded.

- xem bóng đá trực tiếp nhà cái enter into contracts with business organizations providing tax procedural services or customs procedural agents xem bóng đá trực tiếp nhà cái execute tax agency services or customs procedural services.

- xem bóng đá trực tiếp nhà cái receive tax treatment decisions, tax inspection records, and audit documents; xem bóng đá trực tiếp nhà cái request clarification of tax treatment decisions; xem bóng đá trực tiếp nhà cái have their opinions reserved in tax inspection records; xem bóng đá trực tiếp nhà cái receive tax inspection conclusions, post-inspection handling decisions from tax authorities.

- xem bóng đá trực tiếp nhà cái be compensated for damages caused by tax authorities or tax officials in accordance with the laws on state compensation liability.

- xem bóng đá trực tiếp nhà cái request tax authorities xem bóng đá trực tiếp nhà cái confirm the fulfillment of tax obligations.

- xem bóng đá trực tiếp nhà cái lodge complaints, initiate lawsuits against administrative decisions or actions affecting their lawful rights and interests.

- xem bóng đá trực tiếp nhà cái not be penalized for administrative violations of tax, or charged for late payments in case of acting based on tax authority or competent state agency guidance and decisions relevant xem bóng đá trực tiếp nhà cái determining tax obligations.

- xem bóng đá trực tiếp nhà cái denounce violations of tax law by tax officials and other organizations or individuals according xem bóng đá trực tiếp nhà cái the laws on denunciation.

- xem bóng đá trực tiếp nhà cái search, view, and print all electronic documents sent xem bóng đá trực tiếp nhà cái the tax authority’s electronic portal pursuant xem bóng đá trực tiếp nhà cái this Law and electronic transaction law.

- xem bóng đá trực tiếp nhà cái use electronic documents in transactions with tax authorities and related agencies or organizations.

Which agencies in Vietnam are responsible for providing taxpayer information xem bóng đá trực tiếp nhà cái tax authorities?

Based on Article 98 of the2019 Law on Tax Administration, the following agencies are responsible for providing taxpayer information xem bóng đá trực tiếp nhà cái tax authorities:

- Agencies issuing investment registration certificates, business registration certificates, establishment and operation licenses are responsible for providing information on the contents of investment registration certificates, business registration certificates, cooperative registration certificates, business registration certificates, professional practice licenses, establishment and operation licenses, and amended business registration information xem bóng đá trực tiếp nhà cái tax authorities within 07 working days from the issuance date and xem bóng đá trực tiếp nhà cái provide other information as requested by tax authorities.

- The State Treasury provides information on tax amounts paid and refunded by taxpayers.