trực tiếp bóng đá hôm nay euroShall a taxpayer suffering an accident be eligible to extend the deadline for submission in Vietnam?
Shall a taxpayer suffering an accident be eligible to extendthe deadline for submission in Vietnam?
Based on Article 46 of the2019 Law on trực tiếp bóng đá hôm nay euro Administration, the regulation on extending the deadline for submission is as follows:
Extension of trực tiếp bóng đá hôm nay euro Return Submission
1. Taxpayers unable to submit trực tiếp bóng đá hôm nay euro returns on time due to natural disasters, catastrophes, epidemics, fires, or unforeseen accidents may be granted an extension for filing their trực tiếp bóng đá hôm nay euro returns by the head of the directly managing trực tiếp bóng đá hôm nay euro authority.
- The extension period shall not exceed 30 days for monthly, quarterly, annual, or event-based trực tiếp bóng đá hôm nay euro return filings; 60 days for the submission of trực tiếp bóng đá hôm nay euro finalization documentation from the expiration date of the trực tiếp bóng đá hôm nay euro return filing deadline.
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Thus, based on the above regulation, taxpayers involved in an accident under the following circumstances are eligible for a trực tiếp bóng đá hôm nay euro return filing extension:
- Due to natural disasters
- Catastrophes
- Epidemics
- Fires
- Unforeseen accidents
Shall a taxpayer suffering an accident be eligible to extend the deadline for submission in Vietnam?(Image from the Internet)
What is the maximum duration for a trực tiếp bóng đá hôm nay euro extension in Vietnam?
According to Article 46 of the2019 Law on trực tiếp bóng đá hôm nay euro Administration, specific provisions for extending the filing of trực tiếp bóng đá hôm nay euro returns are outlined as follows:
- Taxpayers unable to submit trực tiếp bóng đá hôm nay euro returns on time due to natural disasters, catastrophes, epidemics, fires, or unforeseen accidents may be granted an extension for filing their trực tiếp bóng đá hôm nay euro returns by the head of the directly managing trực tiếp bóng đá hôm nay euro authority.
- The extension period shall not exceed 30 days for monthly, quarterly, annual, or event-based trực tiếp bóng đá hôm nay euro return filings; 60 days for the submission of trực tiếp bóng đá hôm nay euro finalization documentation from the expiration date of the trực tiếp bóng đá hôm nay euro return filing deadline.
- Taxpayers must submit a written request for an extension to the trực tiếp bóng đá hôm nay euro authority before the expiry of the trực tiếp bóng đá hôm nay euro return filing deadline, specifying the reason for the extension request, with confirmation from the commune-level People's Committee or the police of the commune, ward, or commune-level town where the incident occurs warranting the extension.
- Within 3 working days from receiving the extension request, the trực tiếp bóng đá hôm nay euro authority must respond in writing to the taxpayer regarding the acceptance or rejection of the trực tiếp bóng đá hôm nay euro return filing extension.
What are the penalties for violations against regulations on time limits for submission of trực tiếp bóng đá hôm nay euro returns in Vietnam?
According to Article 13 ofDecree 125/2020/ND-CPon penalties for violations related to trực tiếp bóng đá hôm nay euro return filing deadlines:
- A warning shall be issued for filing trực tiếp bóng đá hôm nay euro returns beyond the deadline from 1 to 5 days with mitigating circumstances.
- A fine ranging from 2,000,000 VND to 5,000,000 VND shall be imposed for filing trực tiếp bóng đá hôm nay euro returns beyond the deadline from 1 to 30 days, excluding cases specified in Clause 1 of this Article.
- A fine ranging from 5,000,000 VND to 8,000,000 VND shall be imposed for filing trực tiếp bóng đá hôm nay euro returns beyond the deadline from 31 to 60 days.
- A fine ranging from 8,000,000 VND to 15,000,000 VND shall be imposed for the following actions:
- Filing trực tiếp bóng đá hôm nay euro returns beyond the deadline from 61 to 90 days;
- Filing trực tiếp bóng đá hôm nay euro returns beyond the deadline from 91 days or more without trực tiếp bóng đá hôm nay euro payable;
- Not filing trực tiếp bóng đá hôm nay euro returns but having no trực tiếp bóng đá hôm nay euro payable;
- Failing to submit annexes as prescribed for trực tiếp bóng đá hôm nay euro management for enterprises with associated transactions with corporate income trực tiếp bóng đá hôm nay euro finalization documentation.
- A fine ranging from 15,000,000 VND to 25,000,000 VND shall be imposed for filing trực tiếp bóng đá hôm nay euro returns beyond the deadline over 90 days from the trực tiếp bóng đá hôm nay euro return filing deadline, where trực tiếp bóng đá hôm nay euro is payable and the taxpayer has paid the trực tiếp bóng đá hôm nay euro and late payment interest into the state budget before the trực tiếp bóng đá hôm nay euro authority announces an inspection decision or before the trực tiếp bóng đá hôm nay euro authority drafts a violation report as per Clause 11, Article 143 of the Law on trực tiếp bóng đá hôm nay euro Administration.
Note:For the same administrative violation related to trực tiếp bóng đá hôm nay euro and invoices, the penalty for organizations is twice that imposed on individuals.
Which types of taxes are declared quarterly in Vietnam?
Based on Clause 2, Article 8 ofDecree 126/2020/ND-CPguiding the Law on trực tiếp bóng đá hôm nay euro Administration, the types of taxes declared quarterly include:
- Corporate income trực tiếp bóng đá hôm nay euro for foreign airlines, foreign reinsurers.
- Value-added trực tiếp bóng đá hôm nay euro, corporate income trực tiếp bóng đá hôm nay euro, personal income trực tiếp bóng đá hôm nay euro for credit institutions or third parties authorized by credit institutions to dispose of secured assets pending handling, declaring on behalf of taxpayers with secured assets.
- Personal income trực tiếp bóng đá hôm nay euro for organizations and individuals paying income subject to trực tiếp bóng đá hôm nay euro deduction as prescribed by personal income trực tiếp bóng đá hôm nay euro law, where the organizations and individuals pay value-added trực tiếp bóng đá hôm nay euro quarterly and opt for quarterly personal income trực tiếp bóng đá hôm nay euro declaration; individuals with income from salaries or wages directly declaring personal income trực tiếp bóng đá hôm nay euro with the trực tiếp bóng đá hôm nay euro authority and opting for quarterly trực tiếp bóng đá hôm nay euro declaration.
- Other types of taxes and collections for the state budget declared and paid on behalf of individuals by organizations or individuals, where such organizations and individuals pay value-added trực tiếp bóng đá hôm nay euro quarterly and opt for quarterly trực tiếp bóng đá hôm nay euro declaration on behalf of individuals, except those specified at point g, clause 4 of this Article.
- Surcharge when crude oil prices fluctuate (excluding oil and gas activities of Vietsovpetro Joint Venture at Lot 09.1).
