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What are the 07 rules for imposition of penalties for trực tiếp bóng đá k+ administrative offencesin Vietnam?

Based on Article 136 of theLaw on trực tiếp bóng đá k+ Administration 2019, the latest rules for imposition of penalties for trực tiếp bóng đá k+ administrative offences are as follows:

- penalties for trực tiếp bóng đá k+ administrative offences are implemented according to the provisions of Law on trực tiếp bóng đá k+ Administrations and laws on handling administrative violations.

- Administrative violations concerning the use of illegal invoices, unauthorized use of invoices, or using non-conformable invoices leading to trực tiếp bóng đá k+ shortfall or trực tiếp bóng đá k+ evasion are not subject to administrative penalties on invoices but are subject to administrative penalties on trực tiếp bóng đá k+ management.

- The maximum fine for the act of incorrect declaration leading to a shortfall in the payable trực tiếp bóng đá k+ amount or an increase in the trực tiếp bóng đá k+ amount exempted, reduced, refunded, or not collected, or trực tiếp bóng đá k+ evasion shall be according to the provisions of theLaw on trực tiếp bóng đá k+ Administration 2019.

- For the same administrative violation in trực tiếp bóng đá k+ management, the fine for an organization is double the fine for an individual, except for the fine concerning incorrect declaration leading to a shortfall in payable trực tiếp bóng đá k+ or an increase in the trực tiếp bóng đá k+ amount exempted, reduced, refunded, or not collected and trực tiếp bóng đá k+ evasion acts.

- In cases where taxpayers are imposed taxes according to the provisions of Article 50 and Article 52 of theLaw on trực tiếp bóng đá k+ Administration 2019, depending on the nature and severity of the violation, they may be subjected to administrative sanctions on trực tiếp bóng đá k+ management as per the provisions of theLaw on trực tiếp bóng đá k+ Administration 2019.

- Persons with authority discovering administrative violations concerning trực tiếp bóng đá k+ management during duty performance are responsible for preparing an administrative violation record according to regulations. In cases where taxpayers engage in electronic taxpayer registration, file electronic trực tiếp bóng đá k+ returns, or annual trực tiếp bóng đá k+ finalizations, if the receipt notice clearly determines a taxpayer’s administrative violation on trực tiếp bóng đá k+ management, this notice acts as an administrative violation record which serves as a basis for issuing a penalty decision.

- Cases of trực tiếp bóng đá k+ administrative offences subject to criminal investigation shall be handled according to criminal law provisions.

What are the 07 rules for imposition of penalties for trực tiếp bóng đá k+ administrative offences in Vietnam? (Image from the Internet)

What is the time limits for imposition of penalties for trực tiếp bóng đá k+ administrative offences in Vietnam?

According to Article 137 of theLaw on trực tiếp bóng đá k+ Administration 2019, the time limits for imposition of penalties for trực tiếp bóng đá k+ administrative offences is as follows:

- For trực tiếp bóng đá k+ procedure violations, the statute of limitations is 02 years from the date the violation is committed.

- For trực tiếp bóng đá k+ evasion acts not subject to criminal liability and incorrect declarations leading to a shortfall in the payable trực tiếp bóng đá k+ amount or an increase in the trực tiếp bóng đá k+ amount exempted, reduced, refunded, or not collected, the statute of limitations is 05 years from the date the violation is committed.

- Beyond the statute of limitations, taxpayers are not subjected to administrative penalties but must still pay the full amount of trực tiếp bóng đá k+ shortfall, evaded trực tiếp bóng đá k+, incorrectly exempted, reduced, refunded, not collected taxes, and late payment fees to the state budget for up to 10 years from the date the violation is detected.

In cases where taxpayers have not engaged in taxpayer registration, they must pay the full amount of trực tiếp bóng đá k+ shortfall, evaded trực tiếp bóng đá k+, and late payment charges for the entire period from the date the violation is detected.

What are penaltiesfor trực tiếp bóng đá k+ administrative offences in Vietnam?

According to Article 138 of theLaw on trực tiếp bóng đá k+ Administration 2019, the forms of penalty, fine levels, and remedial measures for consequences are as follows:

Forms of penalty, fine levels, and remedial measures for consequences

1. The forms of penalty for trực tiếp bóng đá k+ administrative offences include:

a) Warning;

b) Fine.

2. The fine levels for administrative penalties in trực tiếp bóng đá k+ management are stipulated as follows:

a) The maximum fine for the acts stipulated in Article 141 of this Law shall be implemented according to the law on handling administrative violations;

b) A 10% fine on the incorrectly declared trực tiếp bóng đá k+ amount or the increased trực tiếp bóng đá k+ amount in cases of exemption, reduction, refund, or non-collection for the acts stipulated at point a, clause 2, Article 142 of this Law;

c) A 20% fine on the incorrectly declared trực tiếp bóng đá k+ amount or the increased trực tiếp bóng đá k+ amount in cases of exemption, reduction, refund, or non-collection for the acts stipulated in clause 1, and points b, c, clause 2, Article 142 of this Law;

d) Fines ranging from 01 to 03 times the evaded trực tiếp bóng đá k+ amount for acts stipulated in Article 143 of this Law.

3. Remedial measures for consequences in administrative penalties in trực tiếp bóng đá k+ management include:

a) Compelling payment of the full evaded or shortfall trực tiếp bóng đá k+ amount;

b) Compelling payment of the improperly exempted, reduced, refunded, or non-collected trực tiếp bóng đá k+ amount.

4. The Government of Vietnam prescribes the details of this Article.

Thus, according to the regulations stated above, there are 2 forms of administrative penalties in trực tiếp bóng đá k+ management, including warnings and fines.