Vietnam: Is a taxpayer entitled to xem bóng đá trực tiếp vtv2 refund if their paid xem bóng đá trực tiếp vtv2 amounts are larger than payable xem bóng đá trực tiếp vtv2 amounts?
Vietnam: Is a taxpayer entitled to xem bóng đá trực tiếp vtv2 refund if their paid xem bóng đá trực tiếp vtv2 amounts are larger than payable xem bóng đá trực tiếp vtv2 amounts?
Based on Clause 2, Article 8 of theLaw on Personal Income xem bóng đá trực tiếp vtv2 2007, it states:
xem bóng đá trực tiếp vtv2 Management and xem bóng đá trực tiếp vtv2 Refunds
1. Taxpayer registration, xem bóng đá trực tiếp vtv2 declaration, xem bóng đá trực tiếp vtv2 deduction, xem bóng đá trực tiếp vtv2 payment, xem bóng đá trực tiếp vtv2 finalization, xem bóng đá trực tiếp vtv2 refund, handling of xem bóng đá trực tiếp vtv2 law violations, and xem bóng đá trực tiếp vtv2 management measures are performed in accordance with xem bóng đá trực tiếp vtv2 management laws.
2. Individuals are eligible for xem bóng đá trực tiếp vtv2 refunds in the following cases:
a) The amount of xem bóng đá trực tiếp vtv2 paid exceeds the amount due;
b) The individual has paid xem bóng đá trực tiếp vtv2 but has taxable income below the threshold for xem bóng đá trực tiếp vtv2 payment;
c) Other cases as decided by competent state authorities.
Additionally, Article 28 ofCircular 111/2013/TT-BCTprovides:
xem bóng đá trực tiếp vtv2 Refund
1. Personal income xem bóng đá trực tiếp vtv2 refunds apply to individuals who have registered and obtained a xem bóng đá trực tiếp vtv2 code at the time of filing the xem bóng đá trực tiếp vtv2 finalization dossier.
2. For individuals who have authorized xem bóng đá trực tiếp vtv2 finalization to organizations or individuals that pay income on their behalf, the xem bóng đá trực tiếp vtv2 refund is carried out through these organizations or individuals. Such organizations or individuals offset the excess or short-paid taxes of individuals. After offsetting, if there is an overpaid amount, it can be carried over to the next period or refunded if requested.
3. For individuals declaring directly with the xem bóng đá trực tiếp vtv2 authority, they may choose a xem bóng đá trực tiếp vtv2 refund or carry over to the next period at the same xem bóng đá trực tiếp vtv2 authority.
4. In cases where individuals are eligible for a personal income xem bóng đá trực tiếp vtv2 refund but file the xem bóng đá trực tiếp vtv2 finalization declaration late, no penalties for administrative violations regarding late xem bóng đá trực tiếp vtv2 finalization declarations will apply.
Hence, if the amount of xem bóng đá trực tiếp vtv2 paid exceeds the xem bóng đá trực tiếp vtv2 due, it is one of the cases eligible for a personal income xem bóng đá trực tiếp vtv2 refund.
Vietnam: Is a taxpayer entitled to xem bóng đá trực tiếp vtv2 refund if their paid xem bóng đá trực tiếp vtv2 amounts are larger than payable xem bóng đá trực tiếp vtv2 amounts?(Image from the Internet)
Vietnam: What does the xem bóng đá trực tiếp vtv2 refund claim subject to inspection before refundinclude?
The dossier for personal income xem bóng đá trực tiếp vtv2 refunds is categorized into types as specified in Clause 1, Article 73 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019:
Classification of xem bóng đá trực tiếp vtv2 Refund Dossiers
1. xem bóng đá trực tiếp vtv2 refund dossiers are categorized into dossiers subject to pre-refund verification, and those eligible for refund before verification.
2. xem bóng đá trực tiếp vtv2 refund claim subject to inspection before refunds include:
a) Dossiers for taxpayers requesting a refund for the first time in each refund case according to xem bóng đá trực tiếp vtv2 laws. If a taxpayer submits a refund dossier for the first time to the xem bóng đá trực tiếp vtv2 management authority but is not eligible for refund, the next refund request is still considered the first time;
b) Dossiers for taxpayers requesting a refund within 2 years from the time of being sanctioned for xem bóng đá trực tiếp vtv2 evasion;
c) Dossiers of organizations dissolving, going bankrupt, ceasing operations, selling, transferring, or handing over state enterprises;
d) xem bóng đá trực tiếp vtv2 refund dossiers assessed as high risk according to xem bóng đá trực tiếp vtv2 management risk classification;
e) Dossiers previously eligible for immediate refund but which have expired as per written notifications from xem bóng đá trực tiếp vtv2 management authorities without the taxpayer providing explanations or supplementing the refund dossier, or if the provided explanations or supplemental documentation do not validate the declared xem bóng đá trực tiếp vtv2 amount;
f) Dossiers for xem bóng đá trực tiếp vtv2 refunds on exported and imported goods that do not make payments through commercial banks or other accredited financial institutions as prescribed by law;
g) Dossiers for xem bóng đá trực tiếp vtv2 refunds on exported and imported goods subject to pre-refund verification as stipulated by the Government of Vietnam.
3. Dossiers eligible for refund before verification are those of taxpayers not described in Clause 2 of this Article.
4. The Minister of Finance specifies details of this Article.
Accordingly, the xem bóng đá trực tiếp vtv2 refund claim subject to inspection before refund includes:
[1]Dossier for a taxpayer's first-time request for a refund in each xem bóng đá trực tiếp vtv2 refund scenario as per xem bóng đá trực tiếp vtv2 legislation. If a taxpayer initially submits a refund dossier to the xem bóng đá trực tiếp vtv2 management agency and is deemed ineligible for a refund, the subsequent refund request remains classified as the first-time request;
[2]Dossiers for requests submitted within 2 years post-sanction for xem bóng đá trực tiếp vtv2 evasion;
[3]Dossiers for organizations in dissolution, bankruptcy, cessation of operations, sale, or transfer of state enterprises;
[4]xem bóng đá trực tiếp vtv2 refund dossiers considered high-risk under xem bóng đá trực tiếp vtv2 management's risk classification;
[5]Dossiers previously eligible for a refund but without taxpayer explanation or supplementation upon expiration of the deadline set by xem bóng đá trực tiếp vtv2 management notification, or when the documentation fails to prove the declared xem bóng đá trực tiếp vtv2 amount;
[6]Dossiers for xem bóng đá trực tiếp vtv2 refunds on exports or imports not settled through commercial banks or accredited financial institutions, per legal requirements;
[7]Dossiers for exports or imports necessitating pre-refund verification according to regulations by the Government of Vietnam.
Where are places ofthe xem bóng đá trực tiếp vtv2 refund claim subject to inspection before refunds in Vietnam?
The inspection of personal income xem bóng đá trực tiếp vtv2 refund dossiers is conducted in accordance with Article 74 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019:
Inspection place
1. Dossiers eligible for a refund before verification are inspected at the xem bóng đá trực tiếp vtv2 management agency's office.
2. Dossiers subject to pre-refund verification are inspected at the taxpayer's business location or at the office of a related organization or individual.
Thus, xem bóng đá trực tiếp vtv2 refund claim subject to inspection before refunds are inspected at either the taxpayer's business location or the office of the relevant organization or individual.
