Does the Director of the vtv5 trực tiếp bóng đá hôm nay Department have the authority to impose taxes? What are cases of vtv5 trực tiếp bóng đá hôm nay liability imposition in Vietnam?
Does the Director of the vtv5 trực tiếp bóng đá hôm nay Department have the authority to impose taxes in Vietnam?
Based on Article 16 ofDecree 126/2020/ND-CPregulating the authority to impose taxes as follows:
Authority, procedures, and vtv5 trực tiếp bóng đá hôm nay liability imposition decisions
- vtv5 trực tiếp bóng đá hôm nay liability imposition authority
The General Director of the General Department of Taxation; the Director of the vtv5 trực tiếp bóng đá hôm nay Department; the Head of the vtv5 trực tiếp bóng đá hôm nay Sub-department have the authority to impose taxes.
- vtv5 trực tiếp bóng đá hôm nay liability imposition procedures
a) When imposing taxes, the vtv5 trực tiếp bóng đá hôm nay authority must notify the taxpayer in writing about the vtv5 trực tiếp bóng đá hôm nay liability imposition and issue a vtv5 trực tiếp bóng đá hôm nay liability imposition decision. The decision must clearly state the reasons for the imposition, the basis for the imposition, the imposed vtv5 trực tiếp bóng đá hôm nay amount, and the deadline for vtv5 trực tiếp bóng đá hôm nay payment.
b) In case the vtv5 trực tiếp bóng đá hôm nay authority carries out vtv5 trực tiếp bóng đá hôm nay liability imposition through vtv5 trực tiếp bóng đá hôm nay inspection or vtv5 trực tiếp bóng đá hôm nay audit, the reasons, basis, imposed vtv5 trực tiếp bóng đá hôm nay amount, and payment deadline should be documented in the vtv5 trực tiếp bóng đá hôm nay inspection minutes, vtv5 trực tiếp bóng đá hôm nay audit, and vtv5 trực tiếp bóng đá hôm nay handling decision of the vtv5 trực tiếp bóng đá hôm nay authority.
c) In the event a taxpayer is subject to vtv5 trực tiếp bóng đá hôm nay liability imposition as prescribed, the vtv5 trực tiếp bóng đá hôm nay authority shall impose administrative penalties and calculate late payment interest as per legal regulations.
3. vtv5 trực tiếp bóng đá hôm nay liability imposition decision
a) When imposing taxes, 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 No. 01/ADT in Appendix III issued with this Decree, and simultaneously send it to the taxpayer within 3 working days from the date of signing the vtv5 trực tiếp bóng đá hôm nay liability imposition decision;
For taxpayers who have to pay vtv5 trực tiếp bóng đá hôm nay as per the vtv5 trực tiếp bóng đá hôm nay authority's notice, 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 this provision.
b) Taxpayers must pay the imposed vtv5 trực tiếp bóng đá hôm nay amount as per the vtv5 trực tiếp bóng đá hôm nay handling decision of the vtv5 trực tiếp bóng đá hôm nay authority. If a taxpayer disagrees with the vtv5 trực tiếp bóng đá hôm nay amount imposed by the vtv5 trực tiếp bóng đá hôm nay authority, the taxpayer must still pay the vtv5 trực tiếp bóng đá hôm nay and is entitled to request the vtv5 trực tiếp bóng đá hôm nay authority for an explanation or to file a complaint or lawsuit regarding the vtv5 trực tiếp bóng đá hôm nay liability imposition.
Based on the above provisions, it can be seen that the Director of the vtv5 trực tiếp bóng đá hôm nay Department has the authority to impose taxes.
What is the deadline for paying imposed taxes? What are cases of vtv5 trực tiếp bóng đá hôm nay liability imposition in Vietnam? (Image from the Internet)
What are cases of vtv5 trực tiếp bóng đá hôm nay liability imposition in Vietnam?
According to Article 14 ofDecree 126/2020/ND-CPtaxpayers are subject to vtv5 trực tiếp bóng đá hôm nay liability imposition in the following cases:
- Failing to register as a taxpayer as prescribed in Article 33 of theLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019.
- Failing to file taxes or incompletely, truthfully, and accurately file taxes as prescribed in Article 42 of theLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019.
- Failing to submit additional vtv5 trực tiếp bóng đá hôm nay documents as required by the vtv5 trực tiếp bóng đá hôm nay authority or submitting additional documents that do not fully, truthfully, and accurately reflect the vtv5 trực tiếp bóng đá hôm nay calculation bases to determine payable vtv5 trực tiếp bóng đá hôm nay amounts.
- Failing to reflect or incompletely, truthfully, and accurately reflect data in accounting books to determine vtv5 trực tiếp bóng đá hôm nay obligations.
- Failing to present accounting books, invoices, documents, and necessary materials related to determining the factors for vtv5 trực tiếp bóng đá hôm nay calculation; determining payable vtv5 trực tiếp bóng đá hôm nay amounts within the prescribed time limit or when the vtv5 trực tiếp bóng đá hôm nay inspection or audit period has ended at the taxpayer’s premises.
- Failing to comply with vtv5 trực tiếp bóng đá hôm nay inspection decisions within 10 working days from the date of signing the decision, unless inspection time is deferred as prescribed.
- Failing to comply with vtv5 trực tiếp bóng đá hôm nay audit decisions within 15 days from the date of signing the decision, unless audit time is deferred as prescribed.
- Buying, selling, exchanging, and accounting for the value of goods and services not in accordance with typical market transaction values.
- Buying, exchanging goods, services using illegal invoices, or using invoices illegally where goods, services are real according to findings of functional investigation, inspection, and audit bodies and have been declared for revenue, deductible expenses calculation for vtv5 trực tiếp bóng đá hôm nay.
- Showing signs of absconding or dispersing assets to evade vtv5 trực tiếp bóng đá hôm nay obligations.
- Conducting transactions that do not match the economic substance or practical occurrence in order to reduce taxpayer's vtv5 trực tiếp bóng đá hôm nay obligations.
- Failing to comply with the obligations of declaring, determining related party transaction values, or not providing information according to vtv5 trực tiếp bóng đá hôm nay management regulations for enterprises with related party transactions.
What are procedures fortax liability impositionin Vietnam?
According to Clause 2, Article 16 ofDecree 126/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay liability imposition procedures are executed as follows:
- When imposing taxes, 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 No. 01/ADTDownloadin Appendix III issued withDecree 126/2020/ND-CP, and send it to the taxpayer within 3 working days from the date of signing the decision;
For taxpayers who have to pay vtv5 trực tiếp bóng đá hôm nay as per the vtv5 trực tiếp bóng đá hôm nay authority's notice, 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.
- Taxpayers must pay the imposed vtv5 trực tiếp bóng đá hôm nay amount as per the vtv5 trực tiếp bóng đá hôm nay handling decision of the vtv5 trực tiếp bóng đá hôm nay management authority. If a taxpayer disagrees with the vtv5 trực tiếp bóng đá hôm nay amount imposed by the vtv5 trực tiếp bóng đá hôm nay authority, the taxpayer must still pay the imposed vtv5 trực tiếp bóng đá hôm nay and is entitled to request the vtv5 trực tiếp bóng đá hôm nay authority for an explanation or to file a complaint or lawsuit regarding the vtv5 trực tiếp bóng đá hôm nay liability imposition.
