What are prohibited acts in xem bóng đá trực tiếp nhà cái deduction and refund of value-added tax in Vietnam from July 1, 2025?
What are prohibited acts in xem bóng đá trực tiếp nhà cái deduction and refund of value-added tax in Vietnam from July 1, 2025?
Based on Article 13 of xem bóng đá trực tiếp nhà cáiValue Added Tax Law 2024, xem bóng đá trực tiếp nhà cái prohibited acts in VAT deduction and refund include:
[1]Buying, giving, selling, organizing advertisements, and brokering xem bóng đá trực tiếp nhà cái buying and selling of invoices.
[2]Creating non-existent transactions for xem bóng đá trực tiếp nhà cái purchase and sale of goods or provision of services, or transactions that are not compliant with xem bóng đá trực tiếp nhà cái law.
[3]Issuing invoices for xem bóng đá trực tiếp nhà cái sale of goods or provision of services during xem bóng đá trực tiếp nhà cái period of temporary business suspension, except when issuing invoices to customers for xem bóng đá trực tiếp nhà cái execution of contracts signed before xem bóng đá trực tiếp nhà cái announcement of business suspension.
[4]Using illegal invoices and documents, or illegally using invoices and documents as per xem bóng đá trực tiếp nhà cái Government of Vietnam's regulations.
[5]Failing to transfer electronic invoice data to xem bóng đá trực tiếp nhà cái tax authorities as required.
[6]Falsifying, misusing, unauthorized access, or destroying information systems related to invoices and documents.
[7]Engaging in bribery, receiving or intermediating bribes, or conducting other acts related to invoices and documents to secure tax deductions, refunds, tax embezzlement, or VAT evasion.
[8]Colluding or covering up; collusion between tax management officials, tax authorities, and business establishments, importers; or collusion among business establishments, importers in using illegal invoices and documents or illegally using invoices and documents to secure tax deductions, refunds, tax embezzlement, or VAT evasion.
What are prohibited acts in xem bóng đá trực tiếp nhà cái deduction and refund of value-added tax in Vietnam from July 1, 2025? (Image from xem bóng đá trực tiếp nhà cái Internet)
What are documents included in xem bóng đá trực tiếp nhà cái dossier for inspection before tax refund in Vietnam?
Based on Article 73 of xem bóng đá trực tiếp nhà cáiLaw on Tax Administration 2019onthe classification of tax refund dossiers:
Article 73. Classification of Tax Refund Dossiers
- Tax refund dossiers are classified into those subject to pre-refund audits and those subject to post-refund audits.
- Dossiers subject to pre-refund audits include:
a) Dossiers of taxpayers requesting a tax refund for xem bóng đá trực tiếp nhà cái first time for each tax refund case as prescribed by tax law. If a taxpayer submits a tax refund dossier to xem bóng đá trực tiếp nhà cái tax authority for xem bóng đá trực tiếp nhà cái first time but it is not eligible for a refund according to regulations, xem bóng đá trực tiếp nhà cái next application for a tax refund is still identified as a first-time request;
b) Dossiers of taxpayers requesting a tax refund within 2 years from xem bóng đá trực tiếp nhà cái time of handling for tax evasion acts;
[...]
Thus, xem bóng đá trực tiếp nhà cái dossier for inspection before tax refund in Vietnam include:
- Dossiers of taxpayers requesting a tax refund for xem bóng đá trực tiếp nhà cái first time for each tax refund case according to tax law. If a taxpayer submits a tax refund dossier to xem bóng đá trực tiếp nhà cái tax authority for xem bóng đá trực tiếp nhà cái first time but it is not eligible for a refund, xem bóng đá trực tiếp nhà cái subsequent application for a tax refund is still considered a first-time request
- Dossiers of taxpayers requesting a tax refund within 2 years from xem bóng đá trực tiếp nhà cái time of being penalized for tax evasion acts
- Dossiers of organizations dissolving, going bankrupt, ceasing operations, selling, transferring, and transferring state-owned enterprises
- Dossiers of tax refunds classified as high-risk according to tax risk management classifications
- Dossiers subject to a tax refund but exceed xem bóng đá trực tiếp nhà cái deadline stated in xem bóng đá trực tiếp nhà cái written notice by xem bóng đá trực tiếp nhà cái tax authority without explanation or providing additional tax refund documents, or providing explanations, additional tax refund documents but failing to justify xem bóng đá trực tiếp nhà cái declared tax amount as accurate
- Tax refund dossiers for exported or imported goods not paid through banks or other credit institutions as required by law
- Tax refund dossiers for exported or imported goods subject to pre-refund audits according to regulations of xem bóng đá trực tiếp nhà cái Government of Vietnam
Where are thedossier for inspection before tax refund in Vietnamconducted?
Based on Article 74 of xem bóng đá trực tiếp nhà cáiLaw on Tax Administration 2019onthe location for auditing tax refund dossiers:
Article 74. Location for Auditing Tax Refund Dossiers
- Dossiers subject to post-refund audits are conducted at xem bóng đá trực tiếp nhà cái headquarters of xem bóng đá trực tiếp nhà cái tax authority.
- Dossiers subject to pre-refund audits are conducted at xem bóng đá trực tiếp nhà cái headquarters of xem bóng đá trực tiếp nhà cái taxpayer or at xem bóng đá trực tiếp nhà cái headquarters of xem bóng đá trực tiếp nhà cái relevant agency, organization, or individual.
According to these regulations, xem bóng đá trực tiếp nhà cái dossiers for inspection before tax refund in Vietnam are conducted at xem bóng đá trực tiếp nhà cái headquarters of xem bóng đá trực tiếp nhà cái tax authority.
