What are 5 cases of exceptions to vtv5 trực tiếp bóng đá hôm nay or invoice-related administrative penalties in Vietnam in 2025?

What are 5 cases of exceptions to vtv5 trực tiếp bóng đá hôm nay or invoice-related administrative penaltiesin Vietnam in 2025?

Based on Article 9 ofDecree 125/2020/ND-CP, the regulations on the 5 cases of exceptions to vtv5 trực tiếp bóng đá hôm nay or invoice-related administrative penalties are as follows:

(1)No administrative penalties on taxes and invoices for instances where administrative penalties are not applied as per the law on handling administrative violations.

A taxpayer who delays vtv5 trực tiếp bóng đá hôm nay and invoice procedures electronically due to technical issues within the information technology system, which are announced on the vtv5 trực tiếp bóng đá hôm nay authority's electronic portal, is considered an act of violation caused by a force majeure event as stipulated in Clause 4, Article 11 of theLaw on Handling Administrative Violations 2012.

(2)No administrative penalty on taxes and no interest for late vtv5 trực tiếp bóng đá hôm nay payment for taxpayers committing vtv5 trực tiếp bóng đá hôm nay-related administrative violations as instructed by written guidance, processing decisions by the vtv5 trực tiếp bóng đá hôm nay authority or other competent state bodies related to vtv5 trực tiếp bóng đá hôm nay obligations (including documents and decisions issued before the effective date of this Decree), except for the case where vtv5 trực tiếp bóng đá hôm nay audits and inspections at the taxpayer's office have not detected errors in the declaration and determination of vtv5 trực tiếp bóng đá hôm nay payable, exempted, reduced, or refunded, but later the violation is discovered.

(3)No administrative penalty on taxes if the taxpayer has incorrectly declared, voluntarily corrected vtv5 trực tiếp bóng đá hôm nay declaration documents, and fully paid the due taxes before the vtv5 trực tiếp bóng đá hôm nay authority announces a decision to inspect or audit at the taxpayer's premises or before discovery by the vtv5 trực tiếp bóng đá hôm nay authority not through a vtv5 trực tiếp bóng đá hôm nay audit or inspection at the taxpayer's premises, or before discovery by another competent authority.

(4)No penalty for vtv5 trực tiếp bóng đá hôm nay procedure violations for individuals directly finalizing personal income vtv5 trực tiếp bóng đá hôm nay being late in submitting finalization documents when there arises a refundable vtv5 trực tiếp bóng đá hôm nay amount; business households, individual businesses having been taxed determined under Article 51 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019.

(5)No penalty for violations of the deadline for submitting vtv5 trực tiếp bóng đá hôm nay declaration documents during the period the taxpayer is granted an extension for submitting those vtv5 trực tiếp bóng đá hôm nay declaration documents.

What are 5 cases of exceptions to vtv5 trực tiếp bóng đá hôm nay or invoice-related administrative penalties in Vietnam in 2025?(Image from the Internet)

What are the principles of handling administrative violations on taxes and invoices in Vietnam?

Based on Article 5 ofDecree 125/2020/ND-CP(supplemented by Point a, Clause 1, Article 6 ofDecree 102/2021/ND-CP) the principles of handling administrative violations on taxes and invoices are as follows:

- Handling administrative violations on taxes and invoices is conducted according to regulations on vtv5 trực tiếp bóng đá hôm nay administration and administrative violation handling law.

- Organizations and individuals are only penalized for administrative violations on taxes and invoices when there is an act of violation as stipulated in this Decree.

- If an organization or individual commits multiple administrative violations, penalties are imposed for each act of violation, except for the following cases:

+ At the same time, if a taxpayer incorrectly declares one or more items on vtv5 trực tiếp bóng đá hôm nay records of the same vtv5 trực tiếp bóng đá hôm nay type, the incorrect declaration act punished under vtv5 trực tiếp bóng đá hôm nay procedural violations is penalized for a single incorrect declaration with the highest fine among the acts conducted according toNghị định 125/2020/NĐ-CPand applies the aggravating circumstance of repeated violations.

+ At the same time, if a taxpayer is late in submitting multiple vtv5 trực tiếp bóng đá hôm nay declaration dossiers for various vtv5 trực tiếp bóng đá hôm nay periods for the same vtv5 trực tiếp bóng đá hôm nay type, they are penalized for a single late submission with the highest fine among the acts conducted according to this Decree and applies the aggravating circumstance of repeated violations.

In cases where among late-submitted vtv5 trực tiếp bóng đá hôm nay dossiers there is one involving vtv5 trực tiếp bóng đá hôm nay evasion, it is separated for handling for vtv5 trực tiếp bóng đá hôm nay evasion acts;

+ At the same time, if a taxpayer is late in submitting multiple notifications, reports of the same type about invoices, the taxpayer is penalized for a single late submission of notification or report on invoices with the highest fine among the acts conducted according toNghị định 125/2020/NĐ-CPand applies the aggravating circumstance of repeated violations.

+ Violations regarding the unlawful use of invoices fall under the penalty provisions of Article 16, Article 17 ofDecree 125/2020/ND-CP, and not under Article 28.

- If an administrative procedure involves many components with more than one administrative violation, the organization or individual is penalized for each violation.

- For identical administrative violations on taxes and invoices, the penalty for organizations is twice the penalty for individuals, except for penalties stipulated in Article 16, Article 17, and Article 18 ofDecree 125/2020/ND-CP.

How many forms of penalties are there in handling administrative violations on taxes and invoices in Vietnam?

Based on Clause 1, Article 7 ofDecree 125/2020/ND-CP, the primary forms of penalties in handling administrative violations on taxes and invoices are as follows:

(1) Warning

A warning is applied for non-serious vtv5 trực tiếp bóng đá hôm nay procedure and invoice violations that have mitigating circumstances and for which warnings are applicable according to this Decree.

(2) Fine

- The maximum fine is no more than 100,000,000 VND for organizations committing invoice-related administrative violations. The maximum fine is no more than 50,000,000 VND for individuals committing invoice-related administrative violations.

- The maximum fine is no more than 200,000,000 VND for organizations committing vtv5 trực tiếp bóng đá hôm nay procedure violations. The maximum fine is no more than 100,000,000 VND for individuals committing vtv5 trực tiếp bóng đá hôm nay procedure violations.

- A 20% penalty is applied to the deficient vtv5 trực tiếp bóng đá hôm nay amount or the excessive exemption, reduction, or refund in cases of incorrect declarations leading to a deficit in payable vtv5 trực tiếp bóng đá hôm nay or an increase in exemptions, reductions, or refunds.

- Penalties range from 1 to 3 times the vtv5 trực tiếp bóng đá hôm nay evasion amount for vtv5 trực tiếp bóng đá hôm nay evasion acts.

- Fines corresponding to amounts not allocated to the state budget account are imposed for violations as stipulated in Clause 1, Article 18 ofDecree 125/2020/ND-CP.

Thus, there are two primary forms of penalties in handling administrative violations on taxes and invoices, which include warnings and fines.