What are details of đá bóng trực tiếp Statement of Vietnam Fatherland Front's Agribank and State Treasury account on donations on September 14th? Is there late payment penalty for tax payment in case there is natural disaster in Vietnam?

What are details of đá bóng trực tiếp Statement of Vietnam Fatherland Front's Agribank and State Treasury account on donations on September 14th?

As of 4:00 PM on September 13, 2024, đá bóng trực tiếp amount of money that organizations and individuals have transferred to đá bóng trực tiếp "Aids" Fund of Hanoi City is over 56 billion VND through three forms: Cash, bank transfer via Agribank account, and State Treasury.

Download đá bóng trực tiếp Statement of Vietnam Fatherland Front's Agribank and State Treasury account on donations supporting Typhoon No. 3:View

What are details of đá bóng trực tiếp Statement of Vietnam Fatherland Front's Agribank and State Treasury account on donations on September 14th? Is there late payment penalty for tax payment in case there is natural disaster in Vietnam?​ (Image from đá bóng trực tiếp Internet)

Is there late payment penalty for tax payment in case there is natural disaster in Vietnam?

Based on Clause 5, Article 59 of đá bóng trực tiếp2019 Tax Administration Law:

Handling of late tax payment

...

5. No penalties for late tax payment in đá bóng trực tiếp following cases:

a) Taxpayers providing goods and services funded by đá bóng trực tiếp state budget, including subcontractors stipulated in contracts with investors and paid directly by investors but not yet paid, shall not be subject to late payment penalties.

đá bóng trực tiếp overdue tax amount not subject to late payment penalties is đá bóng trực tiếp total tax amount owed to đá bóng trực tiếp state budget by đá bóng trực tiếp taxpayer but does not exceed đá bóng trực tiếp unpaid amount of đá bóng trực tiếp state budget;

b) đá bóng trực tiếp cases prescribed at point b, clause 4, Article 55 of this Law are not subject to late payment penalties while awaiting analysis and inspection results, while there is no official price, or while foreign payments and other customs value adjustments have not yet been determined.

6. No penalties for late payment in cases of debt clearance stipulated in Article 83 of this Law.

7. Taxpayers who supplement tax declarations to reduce payable tax amounts, or when đá bóng trực tiếp tax authority or competent state authority detects and audits discovering reduced payable tax amounts, will have đá bóng trực tiếp late payment penalties adjusted according to đá bóng trực tiếp reduced differential amount.

8. Taxpayers subject to late payment penalties as per Clause 1 of this Article are exempt from late tax payment penalties in force majeure cases defined in Clause 27, Article 3 of this Law.

9. đá bóng trực tiếp Minister of Finance prescribes đá bóng trực tiếp procedures for handling late tax payment penalties.

Simultaneously, referring to Clause 27, Article 3 of đá bóng trực tiếp2019 Tax Administration Law:

Interpretation of terms

In this Law, đá bóng trực tiếp following terms are understood as:

...

27. Force majeure cases include:

a) Taxpayers suffering material damage caused by natural disasters, catastrophes, epidemics, fires, unexpected accidents;

b) Other force majeure cases as prescribed by đá bóng trực tiếp Government of Vietnam.

Thus, taxpayers subject to late payment penalties but suffering from catastrophic events will be exempt from late payment penalties.

What are procedures forrequesting non-penalization for late tax payments due to natural disaster in Vietnam?

Based on Article 22 ofCircular 80/2021/TT-BTC, đá bóng trực tiếp procedure, sequence, and dossier for requesting non-penalization for late tax payments are as follows:

• đá bóng trực tiếp time for non-penalization for late tax payment in đá bóng trực tiếp cases specified at point a, clause 5, Article 59 of đá bóng trực tiếp2019 Tax Administration Lawis calculated from đá bóng trực tiếp date đá bóng trực tiếp state budget-using unit should have paid đá bóng trực tiếp taxpayer but has not done so, until đá bóng trực tiếp date đá bóng trực tiếp state budget-using unit pays đá bóng trực tiếp taxpayer.

• Procedure, sequence, dossier for requesting non-penalization for late payments in đá bóng trực tiếp case specified at point a, clause 5, Article 59 of đá bóng trực tiếp2019 Tax Administration Law. To be specific:

- Sequence of steps:

Step 1: đá bóng trực tiếp taxpayer prepares a dossier requesting non-penalization for late payment and submits it to đá bóng trực tiếp direct managing tax authority or đá bóng trực tiếp tax authority managing state budget revenues.

Step 2: If đá bóng trực tiếp dossier requesting non-penalization for late payment is not complete according to regulations, within 03 working days from đá bóng trực tiếp receipt of đá bóng trực tiếp dossier, đá bóng trực tiếp tax authority must issue a written notice requesting đá bóng trực tiếp taxpayer to clarify or supplement đá bóng trực tiếp dossier.

If đá bóng trực tiếp dossier requesting non-penalization for late payment is complete, within 10 working days from đá bóng trực tiếp receipt of đá bóng trực tiếp dossier, đá bóng trực tiếp tax authority issues a notice of non-acceptance for non-penalization of late payment in cases not subject to non-penalization or a notice of acceptance for non-penalization of late payment in cases subject to non-penalization.

- Dossier requesting non-penalization for late payment:

+ A written request for non-penalization for late payment using form No. 01/KTCN issued with Appendix 1 ofCircular 80/2021/TT-BTC;

+ A document certified by đá bóng trực tiếp state budget-using unit indicating that đá bóng trực tiếp taxpayer has not been paid according to form No. 02/KTCN issued with Appendix 1 ofCircular 80/2021/TT-BTC(original or certified copy);

+ Contract for đá bóng trực tiếp supply of goods and services signed with đá bóng trực tiếp investor (original or certified copy).