Does failure to comply with a decision on vtv5 trực tiếp bóng đá hôm nay audit result in vtv5 trực tiếp bóng đá hôm nay liability imposition in Vietnam?
Does failure to comply with a decision on vtv5 trực tiếp bóng đá hôm nay audit result in vtv5 trực tiếp bóng đá hôm nay liability imposition in Vietnam?
According to Article 14 ofDecree 126/2020/ND-CP, the vtv5 trực tiếp bóng đá hôm nay authority shall impose the amount of vtv5 trực tiếp bóng đá hôm nay payable by taxpayers in the following circumstances:
[1]Not registering as a taxpayer as stipulated in Article 33 ofthe Law on vtv5 trực tiếp bóng đá hôm nay Administration 2019.
[2]Failing to file vtv5 trực tiếp bóng đá hôm nay returns or filing vtv5 trực tiếp bóng đá hôm nay returns incompletely, dishonestly, or inaccurately as stipulated in Article 42 ofthe Law on vtv5 trực tiếp bóng đá hôm nay Administration 2019.
[3]Not supplementing vtv5 trực tiếp bóng đá hôm nay dossiers as requested by the vtv5 trực tiếp bóng đá hôm nay authority or have supplemented vtv5 trực tiếp bóng đá hôm nay dossiers but incompletely, dishonestly, or inaccurately the vtv5 trực tiếp bóng đá hôm nay calculation bases to determine the vtv5 trực tiếp bóng đá hôm nay payable.
[4]Not reflecting or reflecting incompletely, dishonestly, or inaccurately data in accounting books to determine vtv5 trực tiếp bóng đá hôm nay obligations.
[5]Failing to present accounting books, invoices, documents, and necessary materials related to determining vtv5 trực tiếp bóng đá hôm nay calculation bases or the vtv5 trực tiếp bóng đá hôm nay payable within the specified period or upon the expiration of the vtv5 trực tiếp bóng đá hôm nay inspection, vtv5 trực tiếp bóng đá hôm nay audit at the taxpayer's office.
[6]Not complying with the decision on vtv5 trực tiếp bóng đá hôm nay audit within 10 working days from the date of signing the decision, except in cases where the inspection time is delayed as prescribed.
[7]Not complying with the vtv5 trực tiếp bóng đá hôm nay audit decision within 15 days from the date of signing the decision, except in cases where the audit time is delayed as prescribed.
[8]Purchasing, selling, exchanging, and recording the value of goods, services not according to the usual market transaction value.
[9]Purchasing, exchanging goods, services using illegal invoices, using invoices illegally where the goods, services are actual as determined by the investigating, inspecting, auditing agency and have been declared for vtv5 trực tiếp bóng đá hôm nay calculation revenue and costs.
[10]Showing signs of fleeing or spreading assets to evade vtv5 trực tiếp bóng đá hôm nay obligations.
[11]Conducting transactions not in line with economic essence, not truly occurring to reduce taxpayer’s vtv5 trực tiếp bóng đá hôm nay obligations.
[12]Not complying with the regulations on the obligation to declare, determine related party transaction pricing or not providing information as stipulated on vtv5 trực tiếp bóng đá hôm nay management for enterprises with related party transactions.
Thus, under the above regulations, the case of not complying with the decision on vtv5 trực tiếp bóng đá hôm nay audit will lead to vtv5 trực tiếp bóng đá hôm nay liability imposition by the vtv5 trực tiếp bóng đá hôm nay authority.
Does failure to comply with a decision on vtv5 trực tiếp bóng đá hôm nay audit result in vtv5 trực tiếp bóng đá hôm nay liability imposition in Vietnam?(Image from Internet)
What are the grounds for vtv5 trực tiếp bóng đá hôm nay liability imposition on organizational taxpayers in Vietnam?
Based on Article 15 ofDecree 126/2020/ND-CPregarding grounds for vtv5 trực tiếp bóng đá hôm nay liability imposition as follows:
Grounds for vtv5 trực tiếp bóng đá hôm nay liability imposition
1. Taxpayers are imposeed on each factor related to determining the amount of vtv5 trực tiếp bóng đá hôm nay payable.
a)** Organizations, individuals are imposeed on each factor related to determining the amount of vtv5 trực tiếp bóng đá hôm nay payable if they fall under one of the following cases:***
a.1) Through checking vtv5 trực tiếp bóng đá hôm nay declaration dossiers, the vtv5 trực tiếp bóng đá hôm nay authority has grounds to believe that the taxpayer has not sufficiently or accurately declared factors as the basis for determining the amount of vtv5 trực tiếp bóng đá hôm nay payable, has requested the taxpayer to declare additionally but the taxpayer does not declare additionally or declares inaccurately, dishonestly as requested by the vtv5 trực tiếp bóng đá hôm nay authority.
a.2) Through checking accounting books, invoices, documents related to determining the amount of vtv5 trực tiếp bóng đá hôm nay payable by the taxpayer or through checking, reconciling, verifying accounting books, invoices, documents of related organizations, individuals, the vtv5 trực tiếp bóng đá hôm nay authority has grounds to prove that the taxpayer has accounted for inaccurately, dishonestly the factors related to determining the amount of vtv5 trực tiếp bóng đá hôm nay payable.
a.3) Recording sales prices of goods, services not in accordance with the actual payment price reduces the taxable revenue or recording purchase prices of goods, materials used for production, business not in accordance with the actual payment price suitable with the market increases costs, increases deductible value-added vtv5 trực tiếp bóng đá hôm nay, reduces vtv5 trực tiếp bóng đá hôm nay obligations payable.
a.4) Taxpayers file vtv5 trực tiếp bóng đá hôm nay declaration dossiers but cannot determine factors as the basis for determining the vtv5 trực tiếp bóng đá hôm nay calculation base or can determine factors as the basis for determining the vtv5 trực tiếp bóng đá hôm nay calculation base but cannot self-determine the amount of vtv5 trực tiếp bóng đá hôm nay payable.
a.5) Falling into one of the cases stipulated in clauses 10, 11, 12 of Article 14 of this Decree.
b) The grounds for vtv5 trực tiếp bóng đá hôm nay liability imposition
b.1) For organizational taxpayers
The basis is the database of the vtv5 trực tiếp bóng đá hôm nay management agency and commercial databases; materials and inspection, audit results still in force; verification results; the average minimum vtv5 trực tiếp bóng đá hôm nay amount payable of 03 business establishments with the same goods, sectors, sizes in the locality; if the locality does not have or does not have enough information about goods, sectors, sizes of business establishments, then take information of business establishments in another locality to perform imposition on each factor.
b.2) For individuals transferring, receiving inheritance, gifts being real estate
The vtv5 trực tiếp bóng đá hôm nay authority shall determine the vtv5 trực tiếp bóng đá hôm nay calculation price in case it is determined that individuals declare and pay taxes with a vtv5 trực tiếp bóng đá hôm nay calculation price lower than the normal transaction price on the market. The vtv5 trực tiếp bóng đá hôm nay calculation price determined by the vtv5 trực tiếp bóng đá hôm nay authority must be suitable with the normal transaction price on the market but not lower than the price prescribed by the People's Committee of the province, city at the time of determining the vtv5 trực tiếp bóng đá hôm nay calculation price.
c) Based on each imposeed factor, the vtv5 trực tiếp bóng đá hôm nay authority determines the amount of vtv5 trực tiếp bóng đá hôm nay payable in accordance with the current vtv5 trực tiếp bóng đá hôm nay law.
2. Taxpayers are imposeed the amount of vtv5 trực tiếp bóng đá hôm nay payable on the basis of the revenue ratio according to the law, as follows:
a) Organizations paying value-added vtv5 trực tiếp bóng đá hôm nay by the direct method, individual entrepreneurs paying vtv5 trực tiếp bóng đá hôm nay by the declaration method are imposeed the amount of vtv5 trực tiếp bóng đá hôm nay payable on the basis of the revenue ratio if they fall under one of the cases stipulated in clauses 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11 of Article 14 of this Decree.
b) The grounds for vtv5 trực tiếp bóng đá hôm nay liability imposition
Based on the database of the vtv5 trực tiếp bóng đá hôm nay management agency and commercial databases; materials and the inspection, audit results still in force; verification results; the minimum revenue of 03 business establishments with the same goods, sectors, sizes in the locality; if the locality does not have or does not have enough information about goods, sectors, sizes of business establishments, then take information of business establishments in another locality with similar natural and economic development conditions to perform the determination of vtv5 trực tiếp bóng đá hôm nay calculation revenue.
c) Based on the imposeed revenue, the vtv5 trực tiếp bóng đá hôm nay authority determines the amount of vtv5 trực tiếp bóng đá hôm nay payable in accordance with the current vtv5 trực tiếp bóng đá hôm nay law.
Thus, the grounds for vtv5 trực tiếp bóng đá hôm nay liability imposition for organizational taxpayers are:
[1]The database of the vtv5 trực tiếp bóng đá hôm nay management authority and commercial database; effective inspection, audit documents and results; verification results; the minimum average vtv5 trực tiếp bóng đá hôm nay payable of 03 business establishments with the same items, industries, sizes in the locality.
[2]In case the locality does not have or has insufficient information about items, industries, sizes of business establishments, information of business establishments from other localities is used to perform the imposition for each factor.
Does the Head of the Taxation Department in Vietnam have the authority to impose vtv5 trực tiếp bóng đá hôm nay?
According to Article 16 ofDecree 126/2020/ND-CPregarding authority, procedures, vtv5 trực tiếp bóng đá hôm nay liability imposition decisions as follows:
Authority, Procedures, vtv5 trực tiếp bóng đá hôm nay liability imposition Decisions
1. Authority to impose vtv5 trực tiếp bóng đá hôm nay
The Director-General of the General Department of Taxation; the Director of the Taxation Bureau; the Head of the Taxation Department has the authority to impose vtv5 trực tiếp bóng đá hôm nay.
2. Procedures for vtv5 trực tiếp bóng đá hôm nay liability imposition
a) When imposeing vtv5 trực tiếp bóng đá hôm nay, the vtv5 trực tiếp bóng đá hôm nay authority shall notify the taxpayer in writing regarding the vtv5 trực tiếp bóng đá hôm nay liability imposition and issue a vtv5 trực tiếp bóng đá hôm nay liability imposition decision. The vtv5 trực tiếp bóng đá hôm nay liability imposition decision must specify the reason for vtv5 trực tiếp bóng đá hôm nay liability imposition, the basis for vtv5 trực tiếp bóng đá hôm nay liability imposition, the imposeed amount of vtv5 trực tiếp bóng đá hôm nay, and the vtv5 trực tiếp bóng đá hôm nay payment deadline.
b) In cases where the vtv5 trực tiếp bóng đá hôm nay authority performs vtv5 trực tiếp bóng đá hôm nay liability imposition through vtv5 trực tiếp bóng đá hôm nay inspection, vtv5 trực tiếp bóng đá hôm nay audit, the reasons for vtv5 trực tiếp bóng đá hôm nay liability imposition, the basis for vtv5 trực tiếp bóng đá hôm nay liability imposition, the imposeed amount of vtv5 trực tiếp bóng đá hôm nay, and the vtv5 trực tiếp bóng đá hôm nay payment deadline must be recorded in the vtv5 trực tiếp bóng đá hôm nay inspection minutes, vtv5 trực tiếp bóng đá hôm nay audit minutes, and the vtv5 trực tiếp bóng đá hôm nay authority’s vtv5 trực tiếp bóng đá hôm nay handling decision.
c) In cases where the taxpayer is imposeed for vtv5 trực tiếp bóng đá hôm nay under the regulations, the vtv5 trực tiếp bóng đá hôm nay authority shall impose administrative penalties and calculate late payment interest as per the law.
3. vtv5 trực tiếp bóng đá hôm nay liability imposition decision
a) When imposeing vtv5 trực tiếp bóng đá hôm nay, the vtv5 trực tiếp bóng đá hôm nay authority must issue a vtv5 trực tiếp bóng đá hôm nay liability imposition decision according to Form 01/ADT in Appendix III promulgated with this Decree, and send it to the taxpayer within 03 working days from the date of signing the vtv5 trực tiếp bóng đá hôm nay liability imposition decision;
In cases where the taxpayer falls under the vtv5 trực tiếp bóng đá hôm nay payment category as notified by the vtv5 trực tiếp bóng đá hôm nay authority, the vtv5 trực tiếp bóng đá hôm nay authority is not required to issue a vtv5 trực tiếp bóng đá hôm nay liability imposition decision according to the provisions in this clause.
b) The taxpayer must pay the imposeed vtv5 trực tiếp bóng đá hôm nay amount according to the vtv5 trực tiếp bóng đá hôm nay handling decision of the vtv5 trực tiếp bóng đá hôm nay management authority. If the taxpayer does not agree with the vtv5 trực tiếp bóng đá hôm nay imposeed by the vtv5 trực tiếp bóng đá hôm nay authority, they must still pay the imposeed vtv5 trực tiếp bóng đá hôm nay while having the right to request an explanation from the vtv5 trực tiếp bóng đá hôm nay authority or to appeal, litigate about the vtv5 trực tiếp bóng đá hôm nay liability imposition.
Based on the above regulation, the authority to impose vtv5 trực tiếp bóng đá hôm nay belongs to the Director-General of the General Department of Taxation; the Director of the Taxation Bureau; the Head of the Taxation Department.
Thus, the Head of the Taxation Department has the full authority to impose vtv5 trực tiếp bóng đá hôm nay.
