What are regulations on aggravating and mitigating circumstances arising in the xem bóng đá trực tiếp nhà cái sector in Vietnam?
What are regulations onaggravating and mitigating circumstances arising in the xem bóng đá trực tiếp nhà cái sector in Vietnam?
According to Clause 1 Article 6 ofDecree 125/2020/ND-CP, the aggravating and mitigating circumstances arising in the xem bóng đá trực tiếp nhà cái sector and invoices are regulated as follows:
Aggravating and mitigating circumstances arising in the xem bóng đá trực tiếp nhà cái sector and invoices
1. Aggravating and mitigating circumstances as prescribed by law on handling administrative violations.
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Referring to Article 9 and Article 10 of the Law on Handling Administrative Violations 2012, the aggravating and mitigating circumstances arising in the xem bóng đá trực tiếp nhà cái sector and invoices include:
* Regarding mitigating circumstances:
- The individual who committed an administrative violation has taken actions to prevent or reduce the consequences of the violation or voluntarily rectified the consequences or compensated for the damage;
- The individual who committed an administrative violation has voluntarily reported, sincerely repented; actively assisted authorities in detecting and handling administrative violations;
- Administrative offences committed under a state of provocation due to unlawful acts by others; acting beyond the limits of legitimate self-defense; exceeding the requirements of urgent circumstances;
- Administrative violations committed under compulsion or while being materially or mentally dependent;
- The individual committing an administrative violation is a pregnant woman, an elderly person, or a person with an illness or disability, limiting their ability to perceive or control their behavior;
- Administrative violations due to particularly difficult circumstances beyond the individual's control;
- Administrative violations due to backwardness;
- Other mitigating circumstances prescribed by the Government of Vietnam.
* Regarding aggravating circumstances:
- Administrative violations committed in an organized manner;
- Repeated administrative violations or recidivism;
- Instigating, enticing, or using minors to commit violations; coercing individuals dependent on them materially or spiritually to commit administrative violations;
- Using individuals who are known to be mentally unstable or suffering from an illness that impairs their ability to perceive or control their actions to facilitate administrative violations;
- Insulting or defaming individuals performing official duties; administrative violations with a hooligan nature;
- Exploiting position or authority to commit administrative violations;
- Taking advantage of wartime, natural disasters, pandemics, or other special difficulties in society to commit administrative violations;
- Violations committed while serving a sentence of a criminal judgment or while complying with measures to handle administrative violations;
- Continuing to carry out administrative violations despite being ordered by competent persons to cease such acts;
- Engaging in acts to avoid or conceal administrative violations after being committed;
- Large-scale administrative violations, involving large quantities or high value of goods;
- Administrative violations against multiple individuals, children, the elderly, disabled individuals, or pregnant women.
What are regulations on aggravating and mitigating circumstances arising in the xem bóng đá trực tiếp nhà cái sector in Vietnam?(Image from the Internet)
Is there a fine for late submission of xem bóng đá trực tiếp nhà cái declarations in Vietnam?
According to Article 13 ofDecree 125/2020/ND-CP, penalties for violations of the deadline for submitting xem bóng đá trực tiếp nhà cái declarations are regulated as follows:
Penalties for violations of the deadline for submitting xem bóng đá trực tiếp nhà cái declarations
1. An official warning for submitting xem bóng đá trực tiếp nhà cái declarations 1 to 5 days late and having mitigating circumstances.
2. A fine ranging from 2,000,000 VND to 5,000,000 VND for submitting xem bóng đá trực tiếp nhà cái declarations 1 to 30 days late, except as stipulated in Clause 1 of this Article.
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Thus, in cases where xem bóng đá trực tiếp nhà cái declarations are submitted 1 to 5 days late and there are mitigating circumstances, no fine will be imposed, and the individual will only receive an official warning.
However, if xem bóng đá trực tiếp nhà cái declarations are submitted 1 to 5 days late without mitigating circumstances, a fine ranging from 2,000,000 VND to 5,000,000 VND will be imposed.
What are the penalties for late submission of xem bóng đá trực tiếp nhà cái declarations in Vietnam?
Based on Article 13 ofDecree 125/2020/ND-CP, the penalties for violations of the deadline for submitting xem bóng đá trực tiếp nhà cái declarations are as follows:
(1)An official warning for submitting xem bóng đá trực tiếp nhà cái declarations 1 to 5 days late and having mitigating circumstances.
(2)A monetary fine ranging from 2,000,000 VND to 5,000,000 VND for submitting xem bóng đá trực tiếp nhà cái declarations 1 to 30 days late, except as stipulated in Clause 1, Article 13 ofDecree 125/2020/ND-CP.
(3)A monetary fine ranging from 5,000,000 VND to 8,000,000 VND for submitting xem bóng đá trực tiếp nhà cái declarations 31 to 60 days late.
(4)A monetary fine ranging from 8,000,000 VND to 15,000,000 VND for the following acts:
- Submitting xem bóng đá trực tiếp nhà cái declarations 61 to 90 days late.
- Submitting xem bóng đá trực tiếp nhà cái declarations 91 days late or more without xem bóng đá trực tiếp nhà cái payable;
- Failing to submit xem bóng đá trực tiếp nhà cái declarations but no taxes are payable;
- Failing to submit appendices as required under xem bóng đá trực tiếp nhà cái management regulations for enterprises with related-party transactions along with corporate income xem bóng đá trực tiếp nhà cái finalization declarations.
(5)A monetary fine ranging from 15,000,000 VND to 25,000,000 VND for submitting xem bóng đá trực tiếp nhà cái declarations over 90 days late from the deadline, with taxes payable, provided the xem bóng đá trực tiếp nhà cái due and late payment fees have been fully paid to the state budget before the xem bóng đá trực tiếp nhà cái authority announces xem bóng đá trực tiếp nhà cái inspections, audits, or before xem bóng đá trực tiếp nhà cái authorities record the violation according to Clause 11, Article 143 of the Law on xem bóng đá trực tiếp nhà cái Administration 2019.
(6)Remedial measures:
- Compulsory payment of overdue taxes to the state budget for violations specified in Clauses 1, 2, 3, 4, and 5 of Article 13 ofDecree 125/2020/ND-CPin cases where delayed submission of xem bóng đá trực tiếp nhà cái declarations leads to late xem bóng đá trực tiếp nhà cái payment.
- Compulsory submission of xem bóng đá trực tiếp nhà cái declarations and appendices along with xem bóng đá trực tiếp nhà cái declaration dossiers for violations specified in Point c, d Clause 4, Article 13 ofDecree 125/2020/ND-CP.
Note:The specified fines are applicable to organizations. Penalties for individuals are half the amount applicable to organizations.