Cơ quan thuế quản lý trực tiếp người đá bóng trực tiếp thuế bao gồm những cơ
What are the supervisory xem bóng đá trực tiếp nhà cái authorities in Vietnam?
According to the provisions at Clause 5 Article 3 ofCircular 80/2021/TT-BTC, the supervisory xem bóng đá trực tiếp nhà cái authorities include:
[1] The xem bóng đá trực tiếp nhà cái authority managing the area of the taxpayer’s head office, except as stipulated in item [3];
[2] The xem bóng đá trực tiếp nhà cái authority managing the area where the taxpayer has a dependent unit located in a different province than the head office, but the dependent unit directly declares taxes with the xem bóng đá trực tiếp nhà cái authority in that area;
[3] The Large Business xem bóng đá trực tiếp nhà cái Department under the General Department of Taxation established according to provisions inQuyết định 15/2021/QĐ-TTg;
[4] For individuals with income from salaries and wages, the directly managing xem bóng đá trực tiếp nhà cái authority is the one issuing the xem bóng đá trực tiếp nhà cái code and may change according to the xem bóng đá trực tiếp nhà cái authority handling the xem bóng đá trực tiếp nhà cái settlement for the individual as per regulations;
[5] For individuals receiving inheritance or gifts in the form of securities or capital contributions in economic organizations or business establishments in Vietnam, who are subject to direct xem bóng đá trực tiếp nhà cái declaration with the xem bóng đá trực tiếp nhà cái authority, the directly managing xem bóng đá trực tiếp nhà cái authority is the one managing the issuing unit; in cases where multiple xem bóng đá trực tiếp nhà cái authorities manage different issuing units, the directly managing xem bóng đá trực tiếp nhà cái authority is the one where the individual receiving the inheritance or gifts resides.
The directly managing xem bóng đá trực tiếp nhà cái authority can be stated on the Taxpayer Registration Certificate or the xem bóng đá trực tiếp nhà cái Code Notification or Notification of Managing xem bóng đá trực tiếp nhà cái Authority or Notification of Assignment of Managing xem bóng đá trực tiếp nhà cái Authority when granting enterprise code, cooperative code, xem bóng đá trực tiếp nhà cái code, or when changing registration information or reassigning managing xem bóng đá trực tiếp nhà cái authority according to legal regulations.
What are supervisory xem bóng đá trực tiếp nhà cái authorities in Vietnam? (Image from the Internet)
What are the responsibilities of the supervisory xem bóng đá trực tiếp nhà cái authority in Vietnam?
The responsibilities for xem bóng đá trực tiếp nhà cái management of the supervisory xem bóng đá trực tiếp nhà cái authority are stipulated in Clause 1 Article 5 ofCircular 80/2021/TT-BTCas follows:
The directly managing xem bóng đá trực tiếp nhà cái authority is responsible for fully implementing regulations on xem bóng đá trực tiếp nhà cái management for taxpayers as perLuật Quản trực tiếp bóng đá việt nam hôm nayế 2019 Số hiệuand guiding documents (except for regulations in Clause 3 Article 5 ofCircular 80/2021/TT-BTC), specifically:
- Receiving xem bóng đá trực tiếp nhà cái declaration dossiers, extending the deadline for submission of xem bóng đá trực tiếp nhà cái declarations, and implementing penalties for xem bóng đá trực tiếp nhà cái-related violations associated with the submission of xem bóng đá trực tiếp nhà cái declarations.
- Calculating late payment interest, adjusting late payment interest of taxpayers.
- Guiding and urging taxpayers to declare and pay money into the state budget.
- Implementing measures for urging xem bóng đá trực tiếp nhà cái debts and enforcing xem bóng đá trực tiếp nhà cái debts.
- Receiving and resolving applications for xem bóng đá trực tiếp nhà cái deferral, gradual xem bóng đá trực tiếp nhà cái payments, debt rescheduling, debt write-off, exemption from late payment interest, and non-calculation of late payment interest.
- Receiving and resolving documents requesting the handling of overpaid amounts by taxpayers according to Article 25 ofCircular 80/2021/TT-BTC, Article 26 ofCircular 80/2021/TT-BTC.
- Receiving and resolving xem bóng đá trực tiếp nhà cái refund applications from taxpayers according to Chapter V ofCircular 80/2021/TT-BTC.
- Receiving and resolving xem bóng đá trực tiếp nhà cái exemption and reduction applications from taxpayers according to Chapter VI ofCircular 80/2021/TT-BTC.
- Conducting inspections and audits on taxpayers and penalizing violations of law discovered through inspections and audits (if any).
- In cases where taxpayers fall under the xem bóng đá trực tiếp nhà cái obligation allocation scope, the directly managing xem bóng đá trực tiếp nhà cái authority performs additional duties as follows:
+ Determine taxpayers within the xem bóng đá trực tiếp nhà cái obligation allocation scope as stipulated in Articles 12, 13, 14, 15, 16, 17, 18, 19 ofCircular 80/2021/TT-BTCto guide and urge taxpayers to determine xem bóng đá trực tiếp nhà cái amounts payable for each allocation area and submit the xem bóng đá trực tiếp nhà cái Allocation Table along with xem bóng đá trực tiếp nhà cái declarations to the directly managing xem bóng đá trực tiếp nhà cái authority; implement penalties for xem bóng đá trực tiếp nhà cái-related violations associated with the submission of xem bóng đá trực tiếp nhà cái declarations.
+ Calculate late payment interest, adjust late payment interest for all taxes payable by taxpayers (including taxes payable in the allocation area).
+ Guide and urge taxpayers to pay money into the state budget for the allocation area.
+ Lead in implementing measures to urge xem bóng đá trực tiếp nhà cái debts and enforce xem bóng đá trực tiếp nhà cái debts for xem bóng đá trực tiếp nhà cái amounts payable in the allocation area; simultaneously notify the xem bóng đá trực tiếp nhà cái authority managing the allocation area as per the provisions at point b, Clause 6, Article 3 ofCircular 80/2021/TT-BTCfor coordination.
+ Lead in receiving xem bóng đá trực tiếp nhà cái deferral applications, gradual xem bóng đá trực tiếp nhà cái payments, debt rescheduling, debt write-off for the allocation area; concurrently notify the xem bóng đá trực tiếp nhà cái authority managing the allocation area according to point b, Clause 6, Article 3 ofCircular 80/2021/TT-BTCfor coordination.
+ Lead in receiving and resolving applications for exemption from late payment interest, and non-calculation of late payment interest on xem bóng đá trực tiếp nhà cái debts in the allocation area.
+ Lead in receiving documents requesting the handling of overpaid xem bóng đá trực tiếp nhà cái amounts in the allocation area and cooperate with the xem bóng đá trực tiếp nhà cái authority managing the allocation area according to the provisions at point b, Clause 6, Article 3 ofCircular 80/2021/TT-BTCto handle according to Article 25 ofCircular 80/2021/TT-BTC, Article 26 ofCircular 80/2021/TT-BTC.
+ Lead in receiving and resolving xem bóng đá trực tiếp nhà cái refund applications for surplus payments of taxpayers and cooperate with the xem bóng đá trực tiếp nhà cái authority managing the allocation area according to the provisions at point b, Clause 6, Article 3 ofCircular 80/2021/TT-BTCto handle according to Section 2 Chapter V ofCircular 80/2021/TT-BTC.
+ Lead in receiving and resolving xem bóng đá trực tiếp nhà cái exemption and reduction applications from taxpayers in the allocation area and cooperate with the xem bóng đá trực tiếp nhà cái authority managing the allocation area according to the provisions at point b, Clause 6, Article 3 ofCircular 80/2021/TT-BTCto handle according to Chapter VI ofCircular 80/2021/TT-BTC.
+ Lead and cooperate with the xem bóng đá trực tiếp nhà cái authority managing the allocation area to conduct inspections and audits on the entire production and business activities of the taxpayer and impose penalties for violations of law discovered through inspections and audits (if any), including the determination of taxes payable for the allocation area.
+ Compile data and report to the People's Council and People's Committee the results of state budget revenue collection according to provisions for all amounts paid into the state budget and refunded to taxpayers within the area, including collections under the management responsibility of other directly managing xem bóng đá trực tiếp nhà cái authorities, but the taxpayer's head office is located within the area.
What are the principles in xem bóng đá trực tiếp nhà cái management in Vietnam?
The principles of xem bóng đá trực tiếp nhà cái management are stipulated in Article 5 ofLaw on xem bóng đá trực tiếp nhà cái Administration 2019as follows:
- All organizations, family households, business households, and individuals are obliged to pay taxes according to the law.
- xem bóng đá trực tiếp nhà cái management authorities and other state bodies assigned xem bóng đá trực tiếp nhà cái collection management duties execute xem bóng đá trực tiếp nhà cái management according to the provisions ofLuật Quản trực tiếp bóng đá việt nam hôm nayế 2019 Số hiệuand other related laws, ensuring transparency, equality, and protection of the lawful rights and interests of taxpayers.
- Agencies, organizations, and individuals have the responsibility to participate in xem bóng đá trực tiếp nhà cái management according to the law.
- Implement administrative procedure reforms and apply modern information technology in xem bóng đá trực tiếp nhà cái management; apply xem bóng đá trực tiếp nhà cái management principles according to international practice, including the principle of business transactions determining xem bóng đá trực tiếp nhà cái obligations, risk management in xem bóng đá trực tiếp nhà cái management, and other principles suitable to Vietnam’s conditions.
- Apply prioritization measures in performing xem bóng đá trực tiếp nhà cái procedures for export and import goods according to customs law and regulations of the Government of Vietnam.
