Shall trực tiếp bóng đá hôm nay euro legal representative of trực tiếp bóng đá hôm nay euro enterprise against which trực tiếp bóng đá hôm nay euro tax decision is enforced be suspended from exit Vietnam?
Shall thelegal representative of trực tiếp bóng đá hôm nay euro enterprise against which trực tiếp bóng đá hôm nay euro tax decision is enforced be suspended from exit Vietnam?
According to Clause 7, Article 124 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay euro cases subject to enforcement of administrative decisions on tax administration are stipulated as follows:
Cases of enforcement of administrative decisions on tax administration
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- An individual who is trực tiếp bóng đá hôm nay euro legal representative of a taxpayer must complete trực tiếp bóng đá hôm nay euro tax liabilities of trực tiếp bóng đá hôm nay euro enterprise against which trực tiếp bóng đá hôm nay euro tax decision is enforced before exiting trực tiếp bóng đá hôm nay euro country and may be temporarily banned from exit in accordance with trực tiếp bóng đá hôm nay euro laws on exit and entry.
Additionally, Clause 1, Article 21 ofDecree 126/2020/ND-CPstipulates trực tiếp bóng đá hôm nay euro fulfillment of tax liabilities in case of exit as follows:
Fulfillment of tax liabilities in case of exit
- Cases of temporary exit suspension include:
a) Individuals, individuals who are trực tiếp bóng đá hôm nay euro legal representative of a taxpayer as a company subject to enforcement of an administrative decision on tax administration not completing tax liabilities.
b) Vietnamese individuals exiting to settle abroad who have not completed tax liabilities.
c) Vietnamese individuals residing abroad prior to exit who have not completed tax liabilities.
d) Foreigners prior to exiting from Vietnam who have not completed tax liabilities.
- trực tiếp bóng đá hôm nay euro authority to decide on temporary exit suspension, extension, and cancellation
a) Heads of trực tiếp bóng đá hôm nay euro tax administration directly managing taxpayers have trực tiếp bóng đá hôm nay euro authority to decide on temporary exit suspension based on trực tiếp bóng đá hôm nay euro actual situation and tax administration in trực tiếp bóng đá hôm nay euro area for cases specified in Clause 1 of this Article.
b) Persons authorized to decide on temporary exit suspension also have trực tiếp bóng đá hôm nay euro authority to decide on extensions and cancellations of such exits.
c) An authorized person for temporary exit suspension must cancel trực tiếp bóng đá hôm nay euro suspension no later than 24 working hours after trực tiếp bóng đá hôm nay euro taxpayer completes their tax liabilities.
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From trực tiếp bóng đá hôm nay euro above regulations, it can be seen that an individual who is trực tiếp bóng đá hôm nay euro legal representative of trực tiếp bóng đá hôm nay euro enterprise against which trực tiếp bóng đá hôm nay euro tax decision is enforced, who has not fulfilled tax liabilities, is subject to temporary exit suspension.
In other words, a legal representative can be temporarily banned from exit when trực tiếp bóng đá hôm nay euro company has not fulfilled its tax liabilities.
Shall thelegal representative of trực tiếp bóng đá hôm nay euro enterprise against which trực tiếp bóng đá hôm nay euro tax decision is enforced be suspended from exit Vietnam? (Image from trực tiếp bóng đá hôm nay euro Internet)
What are trực tiếp bóng đá hôm nay euro procedures for temporary exit suspension when tax liabilities are not fulfilled in Vietnam?
According to Clause 3, Article 21 ofDecree 126/2020/ND-CPconcerning trực tiếp bóng đá hôm nay euro procedures for temporary exit suspension in cases where a taxpayer has not fulfilled tax liabilities, it is specified as follows:
- Procedures for implementing temporary exit suspension, extension, and cancellation
+ After reviewing, comparing, and accurately determining trực tiếp bóng đá hôm nay euro tax liabilities of trực tiếp bóng đá hôm nay euro taxpayer, trực tiếp bóng đá hôm nay euro tax administration directly managing trực tiếp bóng đá hôm nay euro taxpayer develops a list of individuals, legal representatives of companies subject to temporary exit suspension, and prepares a document using Form No. 01/XC in Appendix III issued withDecree 126/2020/ND-CP, sends it to trực tiếp bóng đá hôm nay euro immigration administration and informs trực tiếp bóng đá hôm nay euro taxpayer to fulfill tax liabilities before exiting.
- On trực tiếp bóng đá hôm nay euro day of receiving trực tiếp bóng đá hôm nay euro temporary exit suspension document from trực tiếp bóng đá hôm nay euro tax administration, trực tiếp bóng đá hôm nay euro immigration administration is responsible for implementing trực tiếp bóng đá hôm nay euro temporary exit suspension as prescribed and posting it on trực tiếp bóng đá hôm nay euro immigration administration's electronic information page.
- If trực tiếp bóng đá hôm nay euro taxpayer has fulfilled trực tiếp bóng đá hôm nay euro tax liabilities, within 24 working hours, trực tiếp bóng đá hôm nay euro tax administration issues a document to cancel trực tiếp bóng đá hôm nay euro temporary exit suspension using Form No. 02/XC in Appendix III issued withDecree 126/2020/ND-CP, sending it to trực tiếp bóng đá hôm nay euro immigration administration to implement trực tiếp bóng đá hôm nay euro cancellation as prescribed.
30 days before trực tiếp bóng đá hôm nay euro expiration of trực tiếp bóng đá hôm nay euro temporary exit suspension if trực tiếp bóng đá hôm nay euro taxpayer has not fulfilled trực tiếp bóng đá hôm nay euro tax liabilities, trực tiếp bóng đá hôm nay euro tax administration sends an extension document using Form No. 02/XC in Appendix III issued withDecree 126/2020/ND-CPto trực tiếp bóng đá hôm nay euro immigration administration and informs trực tiếp bóng đá hôm nay euro taxpayer.
- Documents for temporary exit suspension, extension, and cancellation are sent via postal service or electronically if conditions for electronic transactions are met and are posted on trực tiếp bóng đá hôm nay euro tax administration's electronic information page. If trực tiếp bóng đá hôm nay euro document sent to trực tiếp bóng đá hôm nay euro taxpayer by post is returned and has been posted on trực tiếp bóng đá hôm nay euro tax administration's electronic information page, it is considered delivered.
What are trực tiếp bóng đá hôm nay euro cases subject to enforcement of administrative decisions on tax administration in Vietnam?
According to Article 15 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay euro cases subject to enforcement of administrative decisions on tax administration are regulated as follows:
- Taxpayers who owe taxes more than 90 days from trực tiếp bóng đá hôm nay euro deadline for payment.
- Taxpayers who owe taxes upon trực tiếp bóng đá hôm nay euro expiration of trực tiếp bóng đá hôm nay euro extended payment deadlines.
- Taxpayers with tax debts who disperse assets or flee.
- Taxpayers who do not comply with decisions on administrative sanctions for tax management within trực tiếp bóng đá hôm nay euro period stated in trực tiếp bóng đá hôm nay euro decision on administrative sanctions for tax management, except for cases where execution of trực tiếp bóng đá hôm nay euro decision is postponed or suspended.
