Vietnam: Is vtv5 trực tiếp bóng đá hôm nay liability imposed when failing to present accounting books?
Vietnam: Is vtv5 trực tiếp bóng đá hôm nay liability imposed when failing to present accounting books?
Pursuant to the provisions of Article 14 ofDecree 126/2020/ND-CP, taxpayers in the following situations can have their payable vtv5 trực tiếp bóng đá hôm nay amounts determined by the vtv5 trực tiếp bóng đá hôm nay authority:
- No taxpayer registration as stipulated in Article 33 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019.
- Failure to file a vtv5 trực tiếp bóng đá hôm nay return or inaccurate, incomplete, or untruthful vtv5 trực tiếp bóng đá hôm nay declaration as stipulated in Article 42 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019.
- Failure to submit additional vtv5 trực tiếp bóng đá hôm nay documents as requested by the vtv5 trực tiếp bóng đá hôm nay management authority, or submission of vtv5 trực tiếp bóng đá hôm nay files without complete, truthful, or accurate vtv5 trực tiếp bóng đá hôm nay basis information needed to determine payable taxes.
- Failure to reflect or misrepresentation of figures in the accounting books to determine vtv5 trực tiếp bóng đá hôm nay obligations.
- Failure to present accounting books, invoices, documents, and necessary materials related to determining elements that form the vtv5 trực tiếp bóng đá hôm nay calculation basis; failure to determine the payable vtv5 trực tiếp bóng đá hôm nay amount within the regulated timeline or after the conclusion of vtv5 trực tiếp bóng đá hôm nay inspections or audits at the taxpayer's premises.
- Non-compliance with vtv5 trực tiếp bóng đá hôm nay inspection decisions within 10 working days from the decision date, except where an extension is granted.
- Non-compliance with vtv5 trực tiếp bóng đá hôm nay audit decisions within 15 days from the decision date, except where an extension is granted.
- Buying, selling, exchanging, and accounting the value of goods and services not according to normal market transaction values.
- Purchasing, exchanging goods, services using unauthorized invoices or improper use of invoices, even if the goods, services are real as determined by investigative, audit, or inspection authorities and have declared revenue, expense for vtv5 trực tiếp bóng đá hôm nay calculation.
- Signs of evasion or dispersing of assets to avoid vtv5 trực tiếp bóng đá hôm nay obligations.
- Conducting transactions not aligned with economic substance, not consistent with actual occurrences intending to reduce taxpayer obligations.
- Non-compliance with declaration obligations, transfer pricing, or failing to provide information as required for vtv5 trực tiếp bóng đá hôm nay control of enterprises with related party transactions.
Thus,under the above regulations, failing to present accounting books related to determining factors as vtv5 trực tiếp bóng đá hôm nay calculation grounds will result in a vtv5 trực tiếp bóng đá hôm nay liability imposition by the vtv5 trực tiếp bóng đá hôm nay authority.
Vietnam: Is vtv5 trực tiếp bóng đá hôm nay liability imposed when failing to present accounting books?(Image from the Internet)
Does the Director of the General Department of Taxation of Vietnamhave the authority to issue vtv5 trực tiếp bóng đá hôm nay liability impositiondecisions?
According to the provisions of Clause 1, Article 16 ofDecree 126/2020/ND-CPregarding this matter:
Authority, Procedures, vtv5 trực tiếp bóng đá hôm nay liability imposition Decision
1. Authority to assess vtv5 trực tiếp bóng đá hôm nay
The Director of the General Department of Taxation of Vietnam; Directors of vtv5 trực tiếp bóng đá hôm nay Departments; Heads of vtv5 trực tiếp bóng đá hôm nay Branches have the authority to assess vtv5 trực tiếp bóng đá hôm nay.
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The following individuals have the authority to assess vtv5 trực tiếp bóng đá hôm nay:
- Director of the General Department of Taxation of Vietnam
- Director of a vtv5 trực tiếp bóng đá hôm nay Department
- Head of a vtv5 trực tiếp bóng đá hôm nay Branch
Thus, the Director of the General Department of Taxation of Vietnam is one of the three individuals with the authority to assess vtv5 trực tiếp bóng đá hôm nay.
What are regulations ontax liability imposition decision of vtv5 trực tiếp bóng đá hôm nay authorities of Vietnam?
Based on Clause 3, Article 16 ofDecree 126/2020/ND-CPconcerning vtv5 trực tiếp bóng đá hôm nay liability imposition decisions by the vtv5 trực tiếp bóng đá hôm nay authority:
Authority, Procedures, vtv5 trực tiếp bóng đá hôm nay liability imposition Decision
...
3. vtv5 trực tiếp bóng đá hôm nay liability imposition decision
a) When assessing vtv5 trực tiếp bóng đá hôm nay, the vtv5 trực tiếp bóng đá hôm nay authority must issue a vtv5 trực tiếp bóng đá hôm nay liability imposition decision according to Form No. 01/ADT in Appendix III enclosed with this Decree, and simultaneously provide the taxpayer with the decision within 3 working days from signing the vtv5 trực tiếp bóng đá hôm nay liability imposition decision;
If the taxpayer is obligated to pay vtv5 trực tiếp bóng đá hôm nay according to the vtv5 trực tiếp bóng đá hôm nay authority's notification, then the vtv5 trực tiếp bóng đá hôm nay authority is not required to issue a vtv5 trực tiếp bóng đá hôm nay liability imposition decision under this clause.
b) The taxpayer must pay the assessed vtv5 trực tiếp bóng đá hôm nay amount in accordance with the vtv5 trực tiếp bóng đá hôm nay authority's decision. If the taxpayer disagrees with the vtv5 trực tiếp bóng đá hôm nay amount assessed by the vtv5 trực tiếp bóng đá hôm nay authority, they must still pay that vtv5 trực tiếp bóng đá hôm nay and have the right to request an explanation from the vtv5 trực tiếp bóng đá hôm nay authority or file complaints and lawsuits regarding the vtv5 trực tiếp bóng đá hôm nay liability imposition.
The vtv5 trực tiếp bóng đá hôm nay authority's vtv5 trực tiếp bóng đá hôm nay liability imposition decision is carried out using Form No. 01/ADTDownload here.
Thus, when assessing vtv5 trực tiếp bóng đá hôm nay, the vtv5 trực tiếp bóng đá hôm nay authority must issue a vtv5 trực tiếp bóng đá hôm nay liability imposition decision as stipulated above, and provide the taxpayer with it within 3 working days from the signing date of the vtv5 trực tiếp bóng đá hôm nay liability imposition decision;
- If the taxpayer is subject to vtv5 trực tiếp bóng đá hôm nay payments according to the vtv5 trực tiếp bóng đá hôm nay authority's notification, the vtv5 trực tiếp bóng đá hôm nay authority is not required to issue a vtv5 trực tiếp bóng đá hôm nay liability imposition decision under this clause.
- The taxpayer must pay the assessed vtv5 trực tiếp bóng đá hôm nay amount as per the vtv5 trực tiếp bóng đá hôm nay authority's decision.
In case the taxpayer disagrees with the vtv5 trực tiếp bóng đá hôm nay amount assessed by the vtv5 trực tiếp bóng đá hôm nay authority, they must still pay that vtv5 trực tiếp bóng đá hôm nay and have the right to request an explanation or file complaints and lawsuits regarding the vtv5 trực tiếp bóng đá hôm nay liability imposition.
Moreover, the vtv5 trực tiếp bóng đá hôm nay liability imposition is executed according to the procedures in Clause 2, Article 16 ofDecree 126/2020/ND-CPon vtv5 trực tiếp bóng đá hôm nay liability imposition procedures as follows:
- When assessing vtv5 trực tiếp bóng đá hôm nay, the vtv5 trực tiếp bóng đá hôm nay authority informs the taxpayer in writing about the vtv5 trực tiếp bóng đá hôm nay liability imposition and issues a vtv5 trực tiếp bóng đá hôm nay liability imposition decision. The decision must clearly state the reasons, basis, amount of vtv5 trực tiếp bóng đá hôm nay assessed, and the deadline for vtv5 trực tiếp bóng đá hôm nay payment.
- If the vtv5 trực tiếp bóng đá hôm nay authority conducts vtv5 trực tiếp bóng đá hôm nay liability imposition through vtv5 trực tiếp bóng đá hôm nay inspections or audits, the reasons, basis, amount of vtv5 trực tiếp bóng đá hôm nay assessed, and the deadline for vtv5 trực tiếp bóng đá hôm nay payment must be recorded in the vtv5 trực tiếp bóng đá hôm nay inspection, audit minutes, and the vtv5 trực tiếp bóng đá hôm nay handling decision by the vtv5 trực tiếp bóng đá hôm nay authority.
- If the taxpayer is assessed under the regulations, the vtv5 trực tiếp bóng đá hôm nay authority imposes administrative penalties and calculates late payment interest according to the law.
