What are forms and contents of đá bóng trực tiếp publishing of information about a taxpayer not operating at đá bóng trực tiếp registered address in Vietnam?
What are forms and contents ofthe publishing of information about a taxpayer not operating at đá bóng trực tiếp registered address in Vietnam?
Pursuant to Clause 2, Article 29 ofDecree 126/2020/ND-CP, đá bóng trực tiếp regulations are as follows:
Publishing of taxpayer information
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2. Content and form of publishing
a) Content of publishing
publishd information includes: Tax identification number, taxpayer's name, address, reason for publishing. Depending on specific cases, đá bóng trực tiếp tax authority may publish additional related information of đá bóng trực tiếp taxpayer.
b) Form of publishing
b.1) Posting on đá bóng trực tiếp electronic portal of đá bóng trực tiếp tax authority, đá bóng trực tiếp websites of tax authorities at all levels;
b.2) Publishing via mass media;
b.3) Posting at đá bóng trực tiếp headquarters of đá bóng trực tiếp tax authority;
b.4) Through citizen receptions, press conferences, press releases, activities of spokespersons of tax authorities at all levels as prescribed by law;
b.5) Other forms of publishing according to related regulations.
đá bóng trực tiếp publishd information about taxpayers not operating at đá bóng trực tiếp registered address includes: Tax identification number, taxpayer's name, address, reason for publishing. Depending on specific cases, đá bóng trực tiếp tax authority may publish additional related information of đá bóng trực tiếp taxpayer.
Information about taxpayers not operating at đá bóng trực tiếp registered address will be publishd in đá bóng trực tiếp following forms:
- Posting on đá bóng trực tiếp electronic portal of đá bóng trực tiếp tax authority, đá bóng trực tiếp websites of tax authorities at all levels;
- Publishing via mass media;
- Posting at đá bóng trực tiếp headquarters of đá bóng trực tiếp tax authority;
- Through citizen receptions, press conferences, press releases, activities of spokespersons of tax authorities at all levels as prescribed by law;
- Other forms of publishing according to related regulations.
What are forms and contents of đá bóng trực tiếp publishing of information about a taxpayer not operating at đá bóng trực tiếp registered address in Vietnam?(Picture from đá bóng trực tiếp Internet)
Who has đá bóng trực tiếp authority to publish information about taxpayers in Vietnam?
Pursuant to Clause 3, Article 39 ofDecree 126/2020/ND-CP, đá bóng trực tiếp authority to publish information is regulated as follows:
- đá bóng trực tiếp head of đá bóng trực tiếp tax authority that directly manages đá bóng trực tiếp taxpayer or đá bóng trực tiếp tax authority managing đá bóng trực tiếp state budget revenue determines đá bóng trực tiếp situation and tax management tasks in đá bóng trực tiếp locality to decide on selecting cases for disclosing taxpayer information violations as prescribed in Clause 1, Article 39 ofDecree 126/2020/ND-CP.
- Before disclosing taxpayer information, đá bóng trực tiếp tax authority must conduct reviews and cross-checks to ensure đá bóng trực tiếp accuracy of publishd information. đá bóng trực tiếp head of đá bóng trực tiếp tax authority is responsible for đá bóng trực tiếp accuracy of publishd information. If đá bóng trực tiếp information publishd is incorrect, đá bóng trực tiếp head of đá bóng trực tiếp tax authority must amend đá bóng trực tiếp information and publish đá bóng trực tiếp amended content through đá bóng trực tiếp form prescribed at Point b, Clause 2, Article 39 ofDecree 126/2020/ND-CP.
Is theinformation about taxpayers not operating at đá bóng trực tiếp registered address publishd on đá bóng trực tiếp tax authority's electronic portal of Vietnam?
According to đá bóng trực tiếp provisions in Clause 1, Article 39 ofDecree 126/2020/ND-CPregarding đá bóng trực tiếp publishing of taxpayer information as follows:
Publishing of taxpayer information
1. đá bóng trực tiếp tax authority publishs information about đá bóng trực tiếp taxpayer in đá bóng trực tiếp following cases:
a) Tax evasion, facilitating tax evasion activities, embezzling tax money, violating tax laws and then fleeing đá bóng trực tiếp taxpayer premises; issuing, using illegal invoices.
b) Failing to submit tax declaration dossiers after 90 days from đá bóng trực tiếp deadline prescribed by đá bóng trực tiếp current tax laws.
c) Ceasing operations, failing to complete procedures for terminating đá bóng trực tiếp validity of đá bóng trực tiếp tax code, not operating at đá bóng trực tiếp registered address.
d) Violations of tax laws by taxpayers affecting đá bóng trực tiếp rights and tax obligations of other organizations and individuals.
đ) Not complying with đá bóng trực tiếp requirements of đá bóng trực tiếp tax authority as prescribed by law, such as refusing to provide information and documents to đá bóng trực tiếp tax authority, not complying with inspection and examination decisions, and other requirements of đá bóng trực tiếp tax authority as prescribed by law.
e) Obstructing, preventing tax officials, customs officials from performing their duties.
g) More than 90 days past đá bóng trực tiếp deadline for paying taxes and other state budget revenues or past đá bóng trực tiếp deadline for complying with administrative decisions on tax management but đá bóng trực tiếp taxpayer or đá bóng trực tiếp guarantor does not voluntarily comply.
h) Individuals, organizations who do not comply with administrative decisions on tax management that lead to asset dissipation, fleeing.
i) Other information is publishd according to statutory regulations.
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Therefore, đá bóng trực tiếp tax authority publishs information about đá bóng trực tiếp taxpayer when đá bóng trực tiếp taxpayer is not operating at đá bóng trực tiếp registered address.
