Shall taxpayers faling to fulfill their xem bóng đá trực tiếp nhà cái liability be imposed a exit suspension from Vietnam?

Shall taxpayers faling to fulfill their xem bóng đá trực tiếp nhà cái liability be imposed a exit suspension from Vietnam?

Based on Article 66 of the2019 Law on xem bóng đá trực tiếp nhà cái Administration, the provisions are as follows:

Fulfillment of xem bóng đá trực tiếp nhà cái liability upon taxpayer’s exit

1. Taxpayers who are subject to coercive enforcement of administrative decisions on xem bóng đá trực tiếp nhà cái management, Vietnamese citizens exiting to reside abroad, Vietnamese citizens residing abroad, and foreigners before exiting from Vietnam must complete their xem bóng đá trực tiếp nhà cái obligations. In case of faling to fulfill xem bóng đá trực tiếp nhà cái liability, they are subject to temporary exit suspension in accordance with the laws on exit and entry.

2. xem bóng đá trực tiếp nhà cái authorities are responsible for notifying the exit and entry management authorities about the individuals and taxpayers specified in Clause 1 of this Article.

3. The Government of Vietnam specifies the details of this Article.

Thus, in cases where taxpayers are coerced to enforce administrative decisions on xem bóng đá trực tiếp nhà cái management and fail to fulfill or inadequately fulfill their xem bóng đá trực tiếp nhà cái obligations, they will face temporary exit suspension rather than an exit ban.

Shall taxpayers faling to fulfill their xem bóng đá trực tiếp nhà cái liability be imposed a exit suspension from Vietnam?What are casesof exit suspension for faling to fulfill xem bóng đá trực tiếp nhà cái liability?(Image from the Internet)

What are cases of exit suspension for faling to fulfill xem bóng đá trực tiếp nhà cái liability in Vietnam?

According to Clause 1, Article 21 ofDecree 126/2020/ND-CP, the Cases of exit suspension include:

- Individuals, or individuals who are legal representatives of taxpayers that are enterprises subject to coercive enforcement of administrative decisions on xem bóng đá trực tiếp nhà cái management, with faling to fulfill xem bóng đá trực tiếp nhà cái liability.- Vietnamese citizens exiting to reside abroad with faling to fulfill xem bóng đá trực tiếp nhà cái liability.- Vietnamese citizens residing abroad before exiting with faling to fulfill xem bóng đá trực tiếp nhà cái liability.- Foreigners before exiting from Vietnam with faling to fulfill xem bóng đá trực tiếp nhà cái liability.

Authority and procedure for imposing, extending and cancelling exit suspension for faling to fulfill xem bóng đá trực tiếp nhà cái liability in Vietnam

According to Clause 2 and Clause 3, Article 21 ofDecree 126/2020/ND-CP:

* Authority to Decide on Temporary Exit Suspension, Extension, or Cancellation:

- The head of the xem bóng đá trực tiếp nhà cái authority directly managing the taxpayer is authorized to decide on temporary exit suspension based on actual conditions and xem bóng đá trực tiếp nhà cái management on the area concerning taxpayers specified in Clause 1, Article 21 ofDecree 126/2020/ND-CP.- The individual authorized to decide on temporary exit suspension also has the authority to decide on extension and cancellation of temporary exit suspension.- The individual authorized to decide on temporary exit suspension is responsible for canceling the temporary exit suspension no later than 24 working hours from the time the taxpayer completes their xem bóng đá trực tiếp nhà cái obligations.

* Procedure for Implementing Temporary Exit Suspension, Extension, or Cancellation:

Step 1:After reviewing and accurately determining the xem bóng đá trực tiếp nhà cái obligations of the taxpayer, the directly managing xem bóng đá trực tiếp nhà cái authority compiles a list of individuals or individuals as legal representatives of enterprises subject to temporary exit suspension. A document is created according to Form 01/XC in Appendix 3 issued withDecree 126/2020/ND-CPand sent to the exit and entry management authority, and notified to the taxpayer for fulfilling xem bóng đá trực tiếp nhà cái obligations before exiting.

Step 2:On the same day the exit and entry management authority receives the temporary exit suspension document from the xem bóng đá trực tiếp nhà cái authority, they must implement the suspension as per regulations and post it on the electronic information portal of the exit and entry management authority.

Step 3:In case the taxpayer completes their xem bóng đá trực tiếp nhà cái obligations, the xem bóng đá trực tiếp nhà cái authority must issue a cancellation document of the temporary exit suspension within 24 working hours according to Form 02/XC in Appendix 3 issued withDecree 126/2020/ND-CPand send it to the exit and entry management authority for implementing the cancellation as per regulations.

If the taxpayer fails to fulfill their xem bóng đá trực tiếp nhà cái obligations within 30 days before the end of the temporary exit suspension period, the xem bóng đá trực tiếp nhà cái authority must send an extension document according to Form 02/XC in Appendix 3 issued withDecree 126/2020/ND-CPto the exit and entry management authority and notify the taxpayer.

* The temporary exit suspension, extension, or cancellation documents must be sent via postal service or electronically if conditions for electronic transactions are met and posted on the xem bóng đá trực tiếp nhà cái authority's electronic information portal.

If the document sent to the taxpayer via postal service is returned, and the document has been posted on the xem bóng đá trực tiếp nhà cái authority's electronic information portal, it is considered as having been sent.