What are the 04 bases for vtv5 trực tiếp bóng đá hôm nay liability imposition for individuals subject to vtv5 trực tiếp bóng đá hôm nay liability imposition in case of vtv5 trực tiếp bóng đá hôm nay offences in Vietnam?
What are the 04 bases for vtv5 trực tiếp bóng đá hôm nay liability imposition for individuals subject to vtv5 trực tiếp bóng đá hôm nay liability imposition in case of vtv5 trực tiếp bóng đá hôm nay offences in Vietnam?
According to Clause 2, Article 50 of theLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019, regulations on vtv5 trực tiếp bóng đá hôm nay liability imposition for taxpayers in case of vtv5 trực tiếp bóng đá hôm nay offences are as follows:
vtv5 trực tiếp bóng đá hôm nay liability imposition for taxpayers in case of vtv5 trực tiếp bóng đá hôm nay offences
...
2. bases for vtv5 trực tiếp bóng đá hôm nay liability imposition include:
a) The database of the vtv5 trực tiếp bóng đá hôm nay administration authority and commercial databases;
b) Comparison of the vtv5 trực tiếp bóng đá hôm nay amount payable by business establishments dealing in the same goods, fields, professions, and scale in a locality; in cases where the local business establishments have no information on goods, fields, professions, or scale, comparison is made with another locality;
c) Documents and results of effective inspections and examinations;
d) vtv5 trực tiếp bóng đá hôm nay collection rate on turnover for each field, profession as stipulated by vtv5 trực tiếp bóng đá hôm nay laws.
...
Thus, the 4 detailed bases for vtv5 trực tiếp bóng đá hôm nay liability imposition are as follows:
- The database of the vtv5 trực tiếp bóng đá hôm nay administration authority and commercial databases;
- Comparison of the vtv5 trực tiếp bóng đá hôm nay amount payable by business establishments dealing in the same goods, fields, professions, and scale in a locality; in cases where the local business establishments have no information on goods, fields, professions, or scale, comparison is made with another locality;
- Documents and results of effective inspections and examinations;
- vtv5 trực tiếp bóng đá hôm nay collection rate on turnover for each field, profession as stipulated by vtv5 trực tiếp bóng đá hôm nay laws.
Additionally, at point b, Clause 1, Article 15 ofDecree 126/2020/ND-CPprovides detailed guidance on the bases for vtv5 trực tiếp bóng đá hôm nay liability imposition as follows:
- For taxpaying organizations
The basis includes the database of the vtv5 trực tiếp bóng đá hôm nay administration authority and commercial databases; documents and results of effective inspections and examinations; verification results; average minimum vtv5 trực tiếp bóng đá hôm nay amounts payable by three local business establishments dealing in the same goods, fields, professions, and scale; if there is no or insufficient information in the locality about goods, fields, professions, or scale, then use information from business establishments in other localities for determination based on individual factors.
- For individuals involved in real estate transfers, inheritances, and gifting
The vtv5 trực tiếp bóng đá hôm nay authority determines the taxable price when it is identified that the individual declares, pays vtv5 trực tiếp bóng đá hôm nay at a price lower than the usual market transaction price. The taxable price set by the vtv5 trực tiếp bóng đá hôm nay authority must ensure it is consistent with the usual market transaction prices, but not lower than the price prescribed by the provincial or city People's Committee at the time of price determination.
What are the 04 bases for vtv5 trực tiếp bóng đá hôm nay liability imposition for individuals subject to vtv5 trực tiếp bóng đá hôm nay liability imposition in case of vtv5 trực tiếp bóng đá hôm nay offences in Vietnam?(Image from Internet)
What are the principles for vtv5 trực tiếp bóng đá hôm nay liability imposition in Vietnam?
According to Article 49 of theLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019, the principles for vtv5 trực tiếp bóng đá hôm nay liability imposition are stipulated as follows:
- vtv5 trực tiếp bóng đá hôm nay liability imposition must be based on vtv5 trực tiếp bóng đá hôm nay management principles, vtv5 trực tiếp bóng đá hôm nay computation bases, vtv5 trực tiếp bóng đá hôm nay computation methods as prescribed by vtv5 trực tiếp bóng đá hôm nay laws and customs laws.
- The vtv5 trực tiếp bóng đá hôm nay administration authority imposes the amount of vtv5 trực tiếp bóng đá hôm nay payable or determines each factor and vtv5 trực tiếp bóng đá hôm nay calculation basis to determine the vtv5 trực tiếp bóng đá hôm nay amount payable.
When are taxpayers subject to vtv5 trực tiếp bóng đá hôm nay liability imposition in Vietnam?
According to Clause 1, Article 50 of theLaw on vtv5 trực tiếp bóng đá hôm nay Administration 2019, a taxpayer is subject to vtv5 trực tiếp bóng đá hôm nay liability imposition in one of the following cases of vtv5 trực tiếp bóng đá hôm nay law violations:
- Failure to register for taxation, failure to declare vtv5 trực tiếp bóng đá hôm nay, failure to submit additional vtv5 trực tiếp bóng đá hôm nay documents upon the vtv5 trực tiếp bóng đá hôm nay authority's request, or failure to declare vtv5 trực tiếp bóng đá hôm nay fully, honestly, and accurately based on vtv5 trực tiếp bóng đá hôm nay calculation bases;
- Failure to record or adequately, honestly, and accurately reflect figures in accounting books to determine vtv5 trực tiếp bóng đá hôm nay liability;
- Failing to present accounting books, invoices, vouchers, and necessary documents related to determining vtv5 trực tiếp bóng đá hôm nay amounts payable within the prescribed time;
- Non-compliance with vtv5 trực tiếp bóng đá hôm nay inspection and audit decisions according to regulations;
- Buying, selling, exchanging, and accounting for the value of goods and services not following the usual market transaction prices;
- Purchasing, exchanging goods using illegal invoices, illegally using invoices while goods are actually verified by competent authorities and have been declared for revenue to calculate vtv5 trực tiếp bóng đá hôm nay;
- Showing signs of fleeing or dissipating assets to avoid vtv5 trực tiếp bóng đá hôm nay obligations;
- Engaging in transactions not consistent with economic substance, not in line with actual occurrences to reduce the taxpayer's obligations;
- Failing to comply with the obligation to declare, determine linked transaction prices, or failing to provide information according to regulations regarding vtv5 trực tiếp bóng đá hôm nay management for enterprises with linked transactions.
