For individuals with authorization for xem bóng đá trực tiếp vtv2 settlement in Vietnam, is notarization or certification of the authorization document required for xem bóng đá trực tiếp vtv2 refund?

For individuals with authorization for xem bóng đá trực tiếp vtv2 settlement in Vietnam, is notarization or certification of the authorization document required for xem bóng đá trực tiếp vtv2 refund?

Based on Point a, Clause 1, Article 42 ofCircular 80/2021/TT-BTC, regulations on overpaid xem bóng đá trực tiếp vtv2 refund documentation are as follows:

Overpaid xem bóng đá trực tiếp vtv2 refund documentation

1. Personal income xem bóng đá trực tiếp vtv2 refund documentation for income from wages and salaries

a) In cases where an organization or individual paying income from wages or salaries conducts xem bóng đá trực tiếp vtv2 settlement for individuals with authorization

The documentation includes:

a.1) A written request for handling the overpaid xem bóng đá trực tiếp vtv2 amount, late payment interest, and penalty according to form number 01/DNXLNT issued together with Appendix I of this Circular;

a.2) An authorization document in accordance with the law in cases where the taxpayer does not directly carry out the xem bóng đá trực tiếp vtv2 refund procedure, except where a xem bóng đá trực tiếp vtv2 agency files the xem bóng đá trực tiếp vtv2 refund documentation based on a contract signed between the xem bóng đá trực tiếp vtv2 agency and the taxpayer;

a.3) A xem bóng đá trực tiếp vtv2 payment receipt list according to form number 02-1/HT issued together with Appendix I of this Circular (applicable to organizations and individuals paying income).

b) In cases where an individual with income from wages or salaries directly settles taxes with the xem bóng đá trực tiếp vtv2 authority, and has overpaid xem bóng đá trực tiếp vtv2 and requests a refund on the personal income xem bóng đá trực tiếp vtv2 settlement form, the xem bóng đá trực tiếp vtv2 refund documentation is not required.

The xem bóng đá trực tiếp vtv2 authorities will resolve the refund based on personal income xem bóng đá trực tiếp vtv2 settlement documentation to address the overpaid amounts in accordance with the regulation.

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Therefore, currently, one of the documents required for an individual's xem bóng đá trực tiếp vtv2 refund is the authorization document according to legal provisions in cases where the taxpayer does not directly conduct the xem bóng đá trực tiếp vtv2 refund process. However, there is no provision requiring notarization or certification of the authorization document.

For individuals with authorization for xem bóng đá trực tiếp vtv2 settlement in Vietnam, is notarization or certification of the authorization document required for xem bóng đá trực tiếp vtv2 refund? (Image from the Internet)

Shall xem bóng đá trực tiếp vtv2 authorities send the xem bóng đá trực tiếp vtv2 refund results via postal service in Vietnam?

Pursuant to Article 48 ofCircular 80/2021/TT-BTC, regulations on returning xem bóng đá trực tiếp vtv2 refund results are as follows:

Returning xem bóng đá trực tiếp vtv2 refund results

1. xem bóng đá trực tiếp vtv2 authorities issue Notifications regarding non-refundable xem bóng đá trực tiếp vtv2 (for the amount that cannot be refunded), xem bóng đá trực tiếp vtv2 Refund Decisions, Appendices of refundable overpaid xem bóng đá trực tiếp vtv2 amounts, late payment interest, and penalty amounts according to form number 01/PL-HTNT (if any), or xem bóng đá trực tiếp vtv2 Refund Decisions with offsets against state budget revenues, Appendices of refundable overpaid xem bóng đá trực tiếp vtv2 amounts, late payment interest, and penalty amounts with offsets against state budget revenues according to form number 01/PL-HNTKBT (if any), to the taxpayer, agency, or relevant organization via the General Department of Taxation's electronic portal on the date of issuing the decision or notification.

In cases where taxpayers do not have electronic transaction accounts with the xem bóng đá trực tiếp vtv2 authorities, the xem bóng đá trực tiếp vtv2 authorities send the xem bóng đá trực tiếp vtv2 refund results through the xem bóng đá trực tiếp vtv2 department's single-window section for refund applications received in person or applications received via postal service.

2. In cases where the taxpayer has amounts to be refunded and amounts to offset against state budget revenues in multiple locations, the directly managing xem bóng đá trực tiếp vtv2 authority sends the xem bóng đá trực tiếp vtv2 Refund Decision, Appendices of refundable overpaid xem bóng đá trực tiếp vtv2 amounts, late payment interest, and penalties (if any), or xem bóng đá trực tiếp vtv2 Refund Decisions with offsets against state budget revenues, to the xem bóng đá trực tiếp vtv2 authority managing the state budget revenue and the xem bóng đá trực tiếp vtv2 authority of the area receiving allocations to track the taxpayer's obligations and account for state budget revenues.

3. In cases of overpayments due to ownership transfers, business transformations, mergers, consolidations, divisions, separations, dissolutions, bankruptcies, or cessation of operations with amounts to be refunded at the xem bóng đá trực tiếp vtv2 authority managing the state budget revenue, the directly managing xem bóng đá trực tiếp vtv2 authority sends Notifications of non-refundable xem bóng đá trực tiếp vtv2 for amounts that cannot be refunded, xem bóng đá trực tiếp vtv2 Refund Decisions or xem bóng đá trực tiếp vtv2 Refund Decisions with offsets against state budget revenues, to the xem bóng đá trực tiếp vtv2 authority managing the state budget revenue and the xem bóng đá trực tiếp vtv2 authority of the area receiving allocations.

Returning the results from the xem bóng đá trực tiếp vtv2 Authority sends Notifications about non-refundable xem bóng đá trực tiếp vtv2 through the General Department of Taxation's electronic portal. If the taxpayer does not yet have an electronic transaction account, the xem bóng đá trực tiếp vtv2 refund results are sent via the xem bóng đá trực tiếp vtv2 department's single-window section for applications received directly or via postal service.

Thus, sending results via postal service is not mandatory and is not the only method.

How to determine the amount of overpaid xem bóng đá trực tiếp vtv2, late payment interest, and penalties to be refunded for xem bóng đá trực tiếp vtv2 refunds subject to prior refund principles in Vietnam?

Based on Point b, Clause 1, Article 45 ofCircular 80/2021/TT-BTC, the regulations for determining the amount of overpaid xem bóng đá trực tiếp vtv2, late payment interest, and penalties to be refunded based on principles are when the xem bóng đá trực tiếp vtv2 authority determines that the xem bóng đá trực tiếp vtv2 amount eligible for refund differs from the xem bóng đá trực tiếp vtv2 amount the taxpayer requests for refund, it shall be in accordance with regulations at Point a, Clause 1, Article 34 ofCircular 80/2021/TT-BTC.