How long does it take for the xoilac tv trực tiếp bóng đá hôm nay authority to send a notice if a taxpayer has xoilac tv trực tiếp bóng đá hôm nay debts in Vietnam?
How long does it take for the xoilac tv trực tiếp bóng đá hôm nay authority to send a notice if a taxpayer has xoilac tv trực tiếp bóng đá hôm nay debts in Vietnam?
Pursuant to Article 131 ofLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019, the regulations are as follows:
Enforcement by the measure of halting customs procedures for export, import goods
1. The head of the customs authority where the taxpayer has overdue xoilac tv trực tiếp bóng đá hôm nay debts must notify no later than 5 working days before the date of applying the measure to halt customs procedures for export, import goods.
2. The measure to halt customs procedures shall not be applied to the following cases:
a) Export goods subject to xoilac tv trực tiếp bóng đá hôm nay exemption, not subject to xoilac tv trực tiếp bóng đá hôm nay, or have an export xoilac tv trực tiếp bóng đá hôm nay rate of 0%;
b) Export, import goods serving directly for national defense, security, disaster prevention and control, epidemic prevention, emergency relief; humanitarian aid, non-refundable aid.
3. The Government of Vietnam stipulates the details of this Article.
Accordingly,based on the above regulation, a taxpayer with xoilac tv trực tiếp bóng đá hôm nay debts will be notified by the xoilac tv trực tiếp bóng đá hôm nay authority no later than 5 working days before the date of applying the measure to halt customs procedures.
How long does it take for the xoilac tv trực tiếp bóng đá hôm nay authority to send a notice if a taxpayer has xoilac tv trực tiếp bóng đá hôm nay debts inVietnam?(Image from the Internet)
How does the customs authority handle post-clearance xoilac tv trực tiếp bóng đá hôm nay assessments for export goods exceeding 90 days in Vietnam?
Pursuant to Article 33 ofDecree 126/2020/ND-CP, the regulations are as follows:
Enforcement by the measure of halting customs procedures for export, import goods
1. Subjects of application
a) Enforcement by the measure of halting customs procedures for export, import goods is applied when other enforcement measures for implementing administrative decisions on xoilac tv trực tiếp bóng đá hôm nay administration prescribed at points a, b, clause 1 of Article 125 of the Law on xoilac tv trực tiếp bóng đá hôm nay Administration cannot be applied or have been applied but still lack full collection of xoilac tv trực tiếp bóng đá hôm nay debts into the state budget, or fall within the cases prescribed in clause 3 of Article 125 of the Law on xoilac tv trực tiếp bóng đá hôm nay Administration, or at the request of the xoilac tv trực tiếp bóng đá hôm nay authority.
b) Administrative decisions on xoilac tv trực tiếp bóng đá hôm nay administration include: Decisions on administrative sanctions for xoilac tv trực tiếp bóng đá hôm nay administration violations; notices of xoilac tv trực tiếp bóng đá hôm nay assessment, xoilac tv trực tiếp bóng đá hôm nay assessment decisions; notices of xoilac tv trực tiếp bóng đá hôm nay debts; decisions to revoke refunds; decisions on extensions; decisions on installment payments; decisions to terminate the effect of the decision on suspending xoilac tv trực tiếp bóng đá hôm nay debts; decisions on applying remedial measures according to the law on handling administrative violations in xoilac tv trực tiếp bóng đá hôm nay administration; decisions on compensation for damages; other administrative decisions on xoilac tv trực tiếp bóng đá hôm nay administration as prescribed by law.
c) In cases where the customs authority conducts post-clearance xoilac tv trực tiếp bóng đá hôm nay assessments for export, import goods, if more than 90 days from the expiration date of the application of the xoilac tv trực tiếp bóng đá hôm nay assessment decision and the taxpayer or guarantor does not voluntarily comply with the xoilac tv trực tiếp bóng đá hôm nay assessment decision, the customs authority shall apply enforcement measures to execute the administrative decision on xoilac tv trực tiếp bóng đá hôm nay administration as prescribed.
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Accordingly,based on the regulation, if the customs authority performs post-clearance xoilac tv trực tiếp bóng đá hôm nay assessments for export goods exceeding 90 days, it shall apply enforcement measures to execute the administrative decision on xoilac tv trực tiếp bóng đá hôm nay administration as prescribed.
What are regulations ontax enforcement decisions in Vietnam?
Pursuant to Article 138 ofLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019, the regulations are as follows:
- Forms of administrative sanctions for xoilac tv trực tiếp bóng đá hôm nay administration violations include:
+ Warning;
+ Fine.
- The fines in administrative sanctions for xoilac tv trực tiếp bóng đá hôm nay administration violations are prescribed as follows:
+ The maximum fine for acts prescribed in Article 141 of this Law follows the law on handling administrative violations;
+ A 10% fine calculated on the declared underpaid xoilac tv trực tiếp bóng đá hôm nay amount or the declared increased xoilac tv trực tiếp bóng đá hôm nay amount in cases of exemption, reduction, refund, or non-collection of xoilac tv trực tiếp bóng đá hôm nay for acts prescribed in point a, clause 2, Article 142 of this Law;
+ A 20% fine calculated on the declared underpaid xoilac tv trực tiếp bóng đá hôm nay amount or the declared increased xoilac tv trực tiếp bóng đá hôm nay amount in cases of exemption, reduction, refund, or non-collection of xoilac tv trực tiếp bóng đá hôm nay for acts prescribed in clause 1 and points b, c, clause 2, Article 142 of this Law;
+ Fines ranging from 1 to 3 times the evaded xoilac tv trực tiếp bóng đá hôm nay amount for acts prescribed in Article 143 of this Law.
- Remedial measures in administrative sanctions for xoilac tv trực tiếp bóng đá hôm nay administration violations include:
+ Compulsory payment of full evaded or underpaid xoilac tv trực tiếp bóng đá hôm nay amounts;
+ Compulsory payment of fully exempted, reduced, refunded, or non-collected xoilac tv trực tiếp bóng đá hôm nay amounts incorrectly.
- The Government of Vietnam stipulates the details of this Article.
