As of January 1, 2025, shall trực tiếp bóng đá việt nam hôm nay authorities pay interest on overpaid amount during settlement of complaints of taxpayers in Vietnam?
As of January 1, 2025, shall trực tiếp bóng đá việt nam hôm nay authoritiespay interest on overpaid amount during settlement of complaints of taxpayers in Vietnam?
Pursuant to Clause 2, Article 61 of theLaw on trực tiếp bóng đá việt nam hôm nay Administration 2019regarding trực tiếp bóng đá việt nam hôm nay payment during complaint and lawsuit resolution as follows:
trực tiếp bóng đá việt nam hôm nay Payment During Complaint and Lawsuit Resolution
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- In the case where the amount of trực tiếp bóng đá việt nam hôm nay, late payment interest, and fines paid is greater than the amount determined according to the decision of the competent authority or the court's verdict, the taxpayer shall be refunded the excess trực tiếp bóng đá việt nam hôm nay, late payment interest, and fines.
The taxpayer has the right to request the trực tiếp bóng đá việt nam hôm nay management agency to pay interest at the rate of 0.03%/day calculated on the amount of excess trực tiếp bóng đá việt nam hôm nay, late payment interest, and fines. The source of interest payment is made from the central budget according to the provisions of the law on state budget.
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Thus, according to current regulations, if the paid trực tiếp bóng đá việt nam hôm nay amount is greater than the trực tiếp bóng đá việt nam hôm nay amount determined according to the decision of the competent authority or the court's verdict, the taxpayer has the right to request the trực tiếp bóng đá việt nam hôm nay authorityto pay interest at the rate of 0.03%/day calculated on the overpaid trực tiếp bóng đá việt nam hôm nay amount.
However, pursuant to Clause 8, Article 6 of theLaw Amending the Securities Law, Accounting Law, Independent Audit Law, State Budget Law, Management and Use of Public Property Law, Law on trực tiếp bóng đá việt nam hôm nay Administration, Personal Income trực tiếp bóng đá việt nam hôm nay Law, National Reserves Law, Law on Handling Administrative Violations 2024(effective from January 1, 2025), the above clause of theLaw on trực tiếp bóng đá việt nam hôm nay Administration 2019has been amended as follows:
Amendments and Supplements to Certain Articles of the Law on trực tiếp bóng đá việt nam hôm nay Administration
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- Amend and supplement Clause 2, Article 61 as follows:
“2. In the case where the amount of trực tiếp bóng đá việt nam hôm nay, late payment interest, and fines paid is greater than the amount determined according to the decision of the competent authority or the court's verdict, the taxpayer shall be refunded the excess trực tiếp bóng đá việt nam hôm nay, late payment interest, and fines.”.
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From January 1, 2025, there will no longer be a provision allowing taxpayers to request the trực tiếp bóng đá việt nam hôm nay authority to pay interest on overpaid taxes at the rate of 0.03%/day on the paid trực tiếp bóng đá việt nam hôm nay amount.
Therefore, the trực tiếp bóng đá việt nam hôm nay authority will not be required to pay interest on taxpayers’ overpaid taxes after complaints.
As of January 1, 2025, shall trực tiếp bóng đá việt nam hôm nay authorities pay interest on overpaid amount during settlement of complaints of taxpayers in Vietnam?(Image from the Internet)
Who has the authority to handle taxpayers' overpaid fines in Vietnam?
According to Clause 2, Article 10 ofCircular 06/2021/TT-BTC, the authority to handle overpaid trực tiếp bóng đá việt nam hôm nay, late payment interest, and fines is specified as follows:
- The General Director of the General Department of Customs, Directors of the Provincial or Municipal Customs Departments, Directors of the Post-clearance Inspection Department, Directors of the Anti-smuggling Investigation Department for cases of issuing trực tiếp bóng đá việt nam hôm nay Assessment Decisions or Penalty Decisions.
- The Heads of the Customs Sub-departments, Heads of the Post-clearance Inspection Sub-departments where the trực tiếp bóng đá việt nam hôm nay, late payment interest, fines, and other budgetary amounts paid by the taxpayer exceed the payable amounts.
- The Chief of the Customs office where the amount of trực tiếp bóng đá việt nam hôm nay, late payment interest, and fines paid exceeds the amount determined according to the decision of the competent authority or the court's verdict.
Vietnam: What does the application for refunding overpaid taxes include?
According to Article 42 ofCircular 80/2021/TT-BTCon the application for refunding overpaid taxes as follows:
(1)application for personal income trực tiếp bóng đá việt nam hôm nay refund for income from wages and salaries
- In case the organization or individual paying income from wages and salaries settles on behalf of individuals who authorize:
+ A written request for handling overpaid trực tiếp bóng đá việt nam hôm nay, late payment interest, fines according to form No. 01/DNXLNT issued with Appendix 1 ofCircular 80/2021/TT-BTC;
+ A power of attorney according to the provisions of law in cases where the taxpayer does not directly carry out the trực tiếp bóng đá việt nam hôm nay refund procedure, except for cases where the trực tiếp bóng đá việt nam hôm nay agent submits the trực tiếp bóng đá việt nam hôm nay refund application according to the contract signed between the trực tiếp bóng đá việt nam hôm nay agent and the taxpayer;
+ A list of trực tiếp bóng đá việt nam hôm nay payment vouchers according to form No. 02-1/HT issued with Appendix 1 ofCircular 80/2021/TT-BTC(applicable to organizations, individuals paying income).
- In the case an individual with income from wages and salaries directly settles trực tiếp bóng đá việt nam hôm nay with the trực tiếp bóng đá việt nam hôm nay office, overpays trực tiếp bóng đá việt nam hôm nay, and requests a refund on the personal income trực tiếp bóng đá việt nam hôm nay settlement declaration, no refund application is required.
The trực tiếp bóng đá việt nam hôm nay office will process the refund based on the personal income trực tiếp bóng đá việt nam hôm nay settlement application to refund the overpayment to the taxpayer as regulated.
(2)application for refunding overpayments of other taxes and collections includes:
- A written request for handling overpaid trực tiếp bóng đá việt nam hôm nay, late payment interest, fines according to form No. 01/DNXLNT issued with Appendix 1 ofCircular 80/2021/TT-BTC;
- A power of attorney in cases where the taxpayer does not directly carry out the trực tiếp bóng đá việt nam hôm nay refund procedure, except for cases where the trực tiếp bóng đá việt nam hôm nay agent submits the trực tiếp bóng đá việt nam hôm nay refund application according to the contract signed between the trực tiếp bóng đá việt nam hôm nay agent and the taxpayer;
- Accompanying documents (if any).
(3)In the case of overpayment refunds during ownership transfer, business transformation, merger, consolidation, division, separation, dissolution, bankruptcy, termination of activities requiring a trực tiếp bóng đá việt nam hôm nay office inspection at the taxpayer's headquarters as prescribed at point g, Clause 1, Article 110 of theLaw on trực tiếp bóng đá việt nam hôm nay Administration 2019and Chapter 8 ofCircular 80/2021/TT-BTC, if the Conclusion or Decision on handling and other inspection documents show an overpayment, the taxpayer does not have to submit a refund application. The trực tiếp bóng đá việt nam hôm nay office shall base on the Conclusion or Decision on handling and other inspection documents to perform the overpayment refund procedure for the taxpayer as regulated.
