Shall a livestreaming seller who commits any acts of xem bóng đá trực tiếp vtv2 evasion face a penalty of imprisonment in Vietnam?

Shall a livestreaming seller who commits any acts of xem bóng đá trực tiếp vtv2 evasion face a penalty of imprisonment in Vietnam?

Based on Article 200 of theCriminal Code 2015(amended and supplemented by points a, b, clause 47, Article 1 of theLaw on Amendments to the Criminal Code 2017) which regulates xem bóng đá trực tiếp vtv2 evasion as follows:

xem bóng đá trực tiếp vtv2 Evasion Crime

1. Any person who commits one of the following acts to evade taxes with an amount from 100,000,000 VND to under 300,000,000 VND or under 100,000,000 VND but has been administratively sanctioned for xem bóng đá trực tiếp vtv2 evasion acts or has been convicted of this crime or one of the crimes specified in Articles 188, 189, 190, 191, 192, 193, 194, 195, 196, 202, 250, 251, 253, 254, 304, 305, 306, 309, and 311 of this Code, has not had their criminal record expunged and continues to violate, shall be fined from 100,000,000 VND to 500,000,000 VND or subject to imprisonment from 03 months to 01 year:

a) Failing to submit a taxpayer registration dossier; failing to submit a xem bóng đá trực tiếp vtv2 declaration dossier; submitting a xem bóng đá trực tiếp vtv2 declaration dossier after 90 days from the expiry date for submitting the xem bóng đá trực tiếp vtv2 declaration dossier or the extension period for submitting the xem bóng đá trực tiếp vtv2 declaration dossier as prescribed by law;

b) Failing to record in the accounting book the revenue related to determining the payable xem bóng đá trực tiếp vtv2 amount;

c) Failing to issue invoices when selling goods or services or recording the value on sales invoices below the actual payment value of the sold goods, services;

d) Using illegal invoices or documents to account for input goods or materials in activities incurring xem bóng đá trực tiếp vtv2 obligations to reduce the payable xem bóng đá trực tiếp vtv2 amount or increase the xem bóng đá trực tiếp vtv2-free, xem bóng đá trực tiếp vtv2-reduced amount or increase the deductible xem bóng đá trực tiếp vtv2 amount, refundable xem bóng đá trực tiếp vtv2 amount;

dd) Using other illegal documents or materials to improperly determine the payable xem bóng đá trực tiếp vtv2 amount, refundable xem bóng đá trực tiếp vtv2 amount;

e) Declaring incorrectly with the actual exported, imported goods without supplementing the xem bóng đá trực tiếp vtv2 declaration dossier after the goods have been cleared, if not falling into cases specified in Article 188 and Article 189 of this Code;

g) Intentionally failing to declare or incorrectly declaring taxes regarding exported, imported goods, if not falling into cases specified in Article 188 and Article 189 of this Code;

h) Colluding with senders to import goods, if not falling into cases specified in Article 188 and Article 189 of this Code;

i) Using goods subject to xem bóng đá trực tiếp vtv2 exemption, xem bóng đá trực tiếp vtv2-free consideration without declaring the change of purpose use to the xem bóng đá trực tiếp vtv2 authority.

2. If the crime is committed in one of the following cases, the offender shall be fined from 500,000,000 VND to 1,500,000,000 VND or imprisoned from 01 year to 03 years:

a) Organized crime;

b) xem bóng đá trực tiếp vtv2 evasion amounting from 300,000,000 VND to under 1,000,000,000 VND;

c) Taking advantage of one's position or authority;

d) Committing the crime 02 times or more;

dd) Dangerous recidivism.

3. If the crime of xem bóng đá trực tiếp vtv2 evasion involves an amount of 1,000,000,000 VND or more, fines of 1,500,000,000 VND to 4,500,000,000 VND or imprisonment from 02 years to 07 years shall apply:

4. The offender may also be fined from 20,000,000 VND to 100,000,000 VND, banned from holding certain positions, practicing certain professions or conducting certain jobs from 01 year to 05 years, or have part or all of their property confiscated.

5. Commercial legal entities committing the crime specified in this Article shall be penalized as follows:

a) Committing one of the acts specified in clause 1 of this Article to evade taxes with an amount from 200,000,000 VND to under 300,000,000 VND or from 100,000,000 VND to under 200,000,000 VND but have been administratively sanctioned for xem bóng đá trực tiếp vtv2 evasion acts or have been convicted of this crime or one of the crimes specified in Articles 188, 189, 190, 191, 192, 193, 194, 195 and 196 of this Code, and have not had their criminal record expunged and continue to violate, shall be fined from 300,000,000 VND to 1,000,000,000 VND;

b) Committing the crime in one of the cases specified in points a, b, d, and đ, clause 2 of this Article, shall be fined from 1,000,000,000 VND to 3,000,000,000 VND;

c) Committing the crime in the case specified in clause 3 of this Article, shall be fined from 3,000,000,000 VND to 10,000,000,000 VND or have their activities suspended for a term from 06 months to 03 years;

d) Committing the crime in the case specified in Article 79 of this Code, shall be permanently suspended from activities;

dd) Commercial legal entities may also be fined from 50,000,000 VND to 200,000,000 VND, banned from trading, operating in certain fields or mobilizing capital from 01 year to 03 years.

Thus, xem bóng đá trực tiếp vtv2 evasion during livestreaming sales can result in imprisonment.

Shall a livestreaming seller who commits any acts of xem bóng đá trực tiếp vtv2 evasion face a penalty of imprisonment in Vietnam? (Image from the Internet)

What are responsibilities of livestreaming sellers on e-commerce platforms in Vietnam?

According to Article 37 ofDecree 52/2013/ND-CPregarding the responsibilities of sellers on e-commerce trading platforms.

- Provide complete and accurate information as prescribed in Article 29 of this Decree to traders, organizations providing e-commerce trading platform services when registering to use the services.

- Provide complete information about goods and services as prescribed from Articles 30 to 34 of this Decree when selling goods or providing services on e-commerce trading platforms.

- Ensure the accuracy and truthfulness of information about goods and services provided on e-commerce trading platforms.

- Implement regulations in Section 2, Chapter 2 of this Decree when applying online ordering functions on e-commerce trading platforms.

- Provide information about their business situation when requested by competent state agencies to serve e-commerce statistics activities.

- Comply with the provisions of the law on payments, advertising, promotions, protection of intellectual property rights, protection of consumer rights, and other relevant legal provisions when selling goods or providing services on e-commerce trading platforms.

- Fulfill xem bóng đá trực tiếp vtv2 obligations in accordance with the law.

Vietnam: Do xem bóng đá trực tiếp vtv2 evaders have their information publicly disclosed?

Based on clause 1, Article 100 of thexem bóng đá trực tiếp vtv2 Administration Law 2019, it is stipulated:

Public disclosure of taxpayer information

1. xem bóng đá trực tiếp vtv2 authorities are allowed to publicly disclose taxpayer information in the following cases:

a) xem bóng đá trực tiếp vtv2 evasion, delaying xem bóng đá trực tiếp vtv2 payments, and other collections due to the state budget; owing taxes and other collections due to the state budget;

b) Violating xem bóng đá trực tiếp vtv2 law affecting the xem bóng đá trực tiếp vtv2 obligations and rights of other organizations and individuals;

c) Failing to comply with requests from xem bóng đá trực tiếp vtv2 authorities according to legal provisions.

...

Thus, in the case of xem bóng đá trực tiếp vtv2 evasion, xem bóng đá trực tiếp vtv2 authorities may publicly disclose the taxpayer's information.