trực tiếp bóng đá hôm nay xuất hóa đơn khi bán hàng hóa có phải là hành vi trốn thuế trực tiếp bóng đá hôm
Is failing to issue invoices when selling goodsconsidered xem bóng đá trực tiếp vtv2 evasion in Vietnam?
Pursuant to Article 143 of the2019 Law on xem bóng đá trực tiếp vtv2 Administration, the specific regulations on acts of xem bóng đá trực tiếp vtv2 evasion are as follows:
Acts of xem bóng đá trực tiếp vtv2 Evasion
Not submitting taxpayer registration documents; not submitting xem bóng đá trực tiếp vtv2 declaration documents; submitting xem bóng đá trực tiếp vtv2 declaration documents more than 90 days past the deadline for filing xem bóng đá trực tiếp vtv2 declarations or past the extended deadline for submitting xem bóng đá trực tiếp vtv2 declarations as stipulated by this Law.
Not recording in the accounting books the receipts related to the determination of the payable xem bóng đá trực tiếp vtv2 amount.
3. Not issuing invoices when selling goods or services in accordance with the provisions of law or recording the value on the sales invoice lower than the actual payment value of the goods or services sold.
Using illegal invoices, documents or unlawfully using invoices to account for goods, input materials in activities arising xem bóng đá trực tiếp vtv2 obligations, reducing the payable xem bóng đá trực tiếp vtv2 amount or increasing the xem bóng đá trực tiếp vtv2 exemption amount, xem bóng đá trực tiếp vtv2 reduction amount, deductible xem bóng đá trực tiếp vtv2 amount, refundable xem bóng đá trực tiếp vtv2 amount, xem bóng đá trực tiếp vtv2 amount not to be paid.
Using documents that do not reflect the true nature of the transaction or the actual transaction value to incorrectly determine the payable xem bóng đá trực tiếp vtv2 amount, xem bóng đá trực tiếp vtv2 exemption amount, xem bóng đá trực tiếp vtv2 reduction amount, refundable xem bóng đá trực tiếp vtv2 amount, xem bóng đá trực tiếp vtv2 amount not to be paid.
Incorrectly declaring export, import goods without supplementing xem bóng đá trực tiếp vtv2 declaration documents after the goods have been cleared through customs.
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Thus, according to the above regulations, failing to issue invoices when selling goods is considered an act of xem bóng đá trực tiếp vtv2 evasion.
Is failing to issue invoices when selling goods considered xem bóng đá trực tiếp vtv2 evasion in Vietnam? (Image from the Internet)
What is the administrative penalty fortax evasion in Vietnam?
Pursuant to point b clause 1 Article 17 ofDecree 125/2020/ND-CP, the specific administrative penalty levels for acts of xem bóng đá trực tiếp vtv2 evasion are as follows:
[1]A fine equal to the evaded xem bóng đá trực tiếp vtv2 amount for the taxpayer with at least one mitigating circumstance when committing one of the following violations:
- Not submitting taxpayer registration documents; not submitting xem bóng đá trực tiếp vtv2 declaration documents or submitting xem bóng đá trực tiếp vtv2 declaration documents more than 90 days past the deadline, except for cases specified in point b, c clause 4 and clause 5 Article 13 ofDecree 125/2020/ND-CP.
- Not recording in accounting books the receipts related to the determination of the payable xem bóng đá trực tiếp vtv2 amount, not declaring, misdeclaring leading to insufficient payable xem bóng đá trực tiếp vtv2 amount or increasing the refundable, exempted, reduced xem bóng đá trực tiếp vtv2 amount, except for acts specified in Article 16 of this Decree;
- Not issuing invoices when selling goods or services, except for cases where the taxpayer declared taxes for the value of goods or services sold, provided in the corresponding xem bóng đá trực tiếp vtv2 period; issuing incorrect invoices on the number, value of goods, services to declare taxes lower than the actual and is detected after the deadline for submitting xem bóng đá trực tiếp vtv2 declarations;
- Using illegal invoices; unlawfully using invoices to declare taxes, reducing the payable xem bóng đá trực tiếp vtv2 amount or increasing the refundable, exempted, reduced xem bóng đá trực tiếp vtv2 amount;
- Using illegal documents; unlawfully using documents; using documents not reflecting the true nature of transactions or the actual transaction value to incorrectly determine the payable xem bóng đá trực tiếp vtv2 amount, xem bóng đá trực tiếp vtv2 exemption amount, xem bóng đá trực tiếp vtv2 reduction amount, refundable xem bóng đá trực tiếp vtv2 amount; preparing procedures, documents to cancel materials, goods not realistically reducing the payable xem bóng đá trực tiếp vtv2 amount or increasing the refundable, exempted, reduced xem bóng đá trực tiếp vtv2 amount;
- Using goods subject to non-taxable, xem bóng đá trực tiếp vtv2-exempt, xem bóng đá trực tiếp vtv2-free consideration not in accordance with the stipulated purpose without declaring the change in use purpose, declaring taxes with the xem bóng đá trực tiếp vtv2 authority;
- Conducting business activities while applying for suspension, temporary suspension of business activities without notifying the xem bóng đá trực tiếp vtv2 authority, except for cases specified in point b clause 4 Article 10 ofDecree 125/2020/ND-CP.
[2]A fine of 1.5 times the evaded xem bóng đá trực tiếp vtv2 amount for taxpayers committing one of the acts specified in clause 1 Article 7 ofDecree 125/2020/ND-CPwithout aggravating or mitigating circumstances.
A fine of 2 times the evaded xem bóng đá trực tiếp vtv2 amount for taxpayers committing one of the acts specified in clause 1 Article 7 ofDecree 125/2020/ND-CPwith one aggravating circumstance.
[3]A fine of 2.5 times the evaded xem bóng đá trực tiếp vtv2 amount for taxpayers committing one of the acts specified in clause 1 Article 7 ofDecree 125/2020/ND-CPwith two aggravating circumstances.
[4]A fine of 3 times the evaded xem bóng đá trực tiếp vtv2 amount for taxpayers committing one of the acts specified in clause 1 Article 7 ofDecree 125/2020/ND-CPwith three or more aggravating circumstances.
Is the information of taxpayers publicized in case of xem bóng đá trực tiếp vtv2 evasion in Vietnam?
According to the regulations at point a clause 1 Article 100 of the2019 Law on xem bóng đá trực tiếp vtv2 Administration, the cases in which the taxpayer’s information is publicized are as follows:
Publicizing Taxpayers' Information
- xem bóng đá trực tiếp vtv2 authorities are authorized to publicize taxpayers' information in the following cases:
a) xem bóng đá trực tiếp vtv2 evasion, delinquency in paying taxes and other dues belonging to the state budget on time; owing taxes and other dues belonging to the state budget;
b) Violating xem bóng đá trực tiếp vtv2 laws affecting the xem bóng đá trực tiếp vtv2 rights and obligations of other organizations and individuals;
c) Not complying with the requirements of the xem bóng đá trực tiếp vtv2 authorities as prescribed by law.
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Thus, according to the above regulations, xem bóng đá trực tiếp vtv2 authorities are authorized to publicize taxpayers' information in cases of xem bóng đá trực tiếp vtv2 evasion.
