Is the taxpayer subjected to trực tiếp bóng đá euro hôm nay enforcement if the trực tiếp bóng đá euro hôm nay authority has deferred the trực tiếp bóng đá euro hôm nay debt within the debt deferral period in Vietnam?

Is the taxpayer subjected to trực tiếp bóng đá euro hôm nay enforcement if the trực tiếp bóng đá euro hôm nay authority has deferred the trực tiếp bóng đá euro hôm nay debt within the debt deferral period in Vietnam?

Based on the provisions of Clause 5, Article 124 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019regarding cases subject to trực tiếp bóng đá euro hôm nay enforcement on trực tiếp bóng đá euro hôm nay management as follows:

Cases subject to trực tiếp bóng đá euro hôm nay enforcement on trực tiếp bóng đá euro hôm nay management

1. Taxpayers with trực tiếp bóng đá euro hôm nay debts exceeding 90 days from the deadline for payment as stipulated.

2. Taxpayers with trực tiếp bóng đá euro hôm nay debts beyond the extension period of trực tiếp bóng đá euro hôm nay payment.

3. Taxpayers with trực tiếp bóng đá euro hôm nay debts who have dispersed assets or fled.

4. Taxpayers who do not comply with administrative penalties for trực tiếp bóng đá euro hôm nay management within the time limit stated in the administrative penalty decision for trực tiếp bóng đá euro hôm nay management, except in cases where execution is postponed or suspended.

5. No trực tiếp bóng đá euro hôm nay enforcement measures will be executed for cases where the taxpayer is granted a deferral by the trực tiếp bóng đá euro hôm nay authority; no late payment interest will be calculated as per the provisions of this Law; the trực tiếp bóng đá euro hôm nay debt can be paid in installments within the period, but not exceeding 12 months from the start of the trực tiếp bóng đá euro hôm nay enforcement period.

The installment payment of trực tiếp bóng đá euro hôm nay debt is considered by the head of the direct management agency of the taxpayer based on the taxpayer's proposal and must be guaranteed by a credit institution. The Minister of Finance stipulates the number of installments and the dossier, procedures for installment payment of trực tiếp bóng đá euro hôm nay debt.

6. No enforcement measures will be applied to taxpayers with overdue customs fees and transit vehicle charges.

7. Individuals who are legal representatives of the taxpayer must fulfill the trực tiếp bóng đá euro hôm nay obligations of enterprises subject to trực tiếp bóng đá euro hôm nay enforcement on trực tiếp bóng đá euro hôm nay management before leaving the country, and may have their exit delayed according to the laws on exit and entry.

Thus,in cases where the taxpayer is granted a deferral by the trực tiếp bóng đá euro hôm nay authority, no trực tiếp bóng đá euro hôm nay enforcement measures will be executed during the debt deferral period.

Is the taxpayer subjected to trực tiếp bóng đá euro hôm nay enforcement if the trực tiếp bóng đá euro hôm nay authority has deferred the trực tiếp bóng đá euro hôm nay debt within the debt deferral period in Vietnam? (Image from the Internet)

What happens if trực tiếp bóng đá euro hôm nay administrative offences are liable to criminal prosecution in Vietnam?

Pursuant to Article 136 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019, there are 7 principles for administrative penalties for trực tiếp bóng đá euro hôm nay administrative offences:

[1] Administrative penalties for trực tiếp bóng đá euro hôm nay administrative offences are implemented according to legal provisions on trực tiếp bóng đá euro hôm nay management and administrative violation handling laws.

[2] Administrative violations regarding illegal use of invoices, non-compliant use of invoices, leading to trực tiếp bóng đá euro hôm nay deficiency or evasion, will not be penalized for invoice violations but for trực tiếp bóng đá euro hôm nay administrative offences.

[3] The maximum monetary fine for acts of incorrect declaration leading to deficiency in payable trực tiếp bóng đá euro hôm nay amounts, or increase in exempt, reduced, refunded, or not collected trực tiếp bóng đá euro hôm nay is regulated by this Law.

[4] For the same administrative violation on trực tiếp bóng đá euro hôm nay management, the monetary fine for organizations is twice that for individuals, except for incorrect declaration acts leading to trực tiếp bóng đá euro hôm nay deficiencies or increased exempt, reduced, refunded, not collected trực tiếp bóng đá euro hôm nay, or trực tiếp bóng đá euro hôm nay evasion.

[5] In cases where taxpayers are trực tiếp bóng đá euro hôm nay assessed under Articles 50 and 52 of this Law, depending on the nature and severity of the act, administrative penalties on trực tiếp bóng đá euro hôm nay management may apply as per this Law.

[6] Authorized officials discovering administrative violations on trực tiếp bóng đá euro hôm nay management must document the violations as required.

In cases where taxpayers submit taxpayer registration, trực tiếp bóng đá euro hôm nay declaration documents, or electronic trực tiếp bóng đá euro hôm nay settlement, if electronic reception notices clearly identify trực tiếp bóng đá euro hôm nay management administrative violations, such notices serve as administrative violation documentation for penalty decision-making.

[7] If trực tiếp bóng đá euro hôm nay administrative offences warrant criminal prosecution, actions will proceed according to criminal law provisions.

Thus,there are 7 principles for handling administrative penalties for trực tiếp bóng đá euro hôm nay administrative offences, including cases where violations warrant criminal prosecution, which will follow criminal law provisions.

What is the time limit for imposition of penalties on trực tiếp bóng đá euro hôm nay administrative offences in Vietnam?

Based on Article 137 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019, the time limit for imposition of administrative penalties on trực tiếp bóng đá euro hôm nay management is defined as follows:

- For violations of trực tiếp bóng đá euro hôm nay procedures, the time limit for imposition of penalties is 2 years from the date of the violation.

- For trực tiếp bóng đá euro hôm nay evasion acts that do not warrant criminal prosecution, incorrect declarations leading to a deficiency in payable trực tiếp bóng đá euro hôm nay amounts, or increased exempt, reduced, refunded, not collected trực tiếp bóng đá euro hôm nay, the statute of limitations is 5 years from the date of the violation.

- Beyond the time limit for imposition of administrative penalties, taxpayers are not fined but must pay the deficient trực tiếp bóng đá euro hôm nay amount, evaded trực tiếp bóng đá euro hôm nay, incorrectly exempt, reduced, refunded, not collected trực tiếp bóng đá euro hôm nay, and late payment interest to the state budget for up to 10 years retrospectively from the date of violation discovery.

For taxpayers failing to register, the obligation is to pay the full deficient trực tiếp bóng đá euro hôm nay amount, evaded trực tiếp bóng đá euro hôm nay, and late payment interest retrospectively for the entire period from the date of violation discovery.

Thus,according to regulations, the time limit for imposition of penalties on trực tiếp bóng đá euro hôm nay administrative offences is 2 years from the date of the violation.