What are xem bóng đá trực tiếp nhà cái administrative fines for using illegal invoices and records in Vietnam?
What are xem bóng đá trực tiếp nhà cái administrative fines for using illegal invoices and records in Vietnam?
Under Article 7, Article 16, Article 17, and Article 28 ofDecree 125/2020/ND-CP, xem bóng đá trực tiếp nhà cái administrative penalties for using illegal invoices and records are as follows:
(1)A fine which equals 20% of xem bóng đá trực tiếp nhà cái underpaid tax amount or xem bóng đá trực tiếp nhà cái higher-than-prescribed amount of tax exemption, reduction or refund shall be imposed for usingillegal invoices or records for keeping accounting records of values of purchased goods or services to reduce taxes payable or increase amounts of tax refund, reduction or refund but, after xem bóng đá trực tiếp nhà cái tax authority’s discovering this act through their tax inspection and examination, xem bóng đá trực tiếp nhà cái buyer succeeds in proving that this act is performed through xem bóng đá trực tiếp nhà cái seller’s fault and fully keeping accounts of these values in accordance with regulations.
| Remedial Measures: - Compelling xem bóng đá trực tiếp nhà cái full payment of underpaid or deficient taxes or higher-than-prescribed amounts of tax refund, exemption or reduction, or deferred taxes, into xem bóng đá trực tiếp nhà cái state budget. If xem bóng đá trực tiếp nhà cái sanctioning time limit expires, xem bóng đá trực tiếp nhà cái taxpayer that is not sanctioned under xem bóng đá trực tiếp nhà cái provisions of clause 1 of this Article must fully pay underpaid or deficient taxes or higher-than-prescribed amounts of tax refund, exemption or reduction, or deferred taxes, into xem bóng đá trực tiếp nhà cái state budget within xem bóng đá trực tiếp nhà cái time limits prescribed; - Compelling xem bóng đá trực tiếp nhà cái re-adjustment of losses, xem bóng đá trực tiếp nhà cái carried-forward amounts of input VAT deductions (if any). |
(2)Using illegal invoices; illegally using invoices for declaring taxes with xem bóng đá trực tiếp nhà cái intention of reducing taxes payable or increasing amounts of tax refund, exemption or reduction.
+ A fine of one time xem bóng đá trực tiếp nhà cái evaded tax amount for taxpayers with at least one mitigating circumstance.
+ A fine of 1.5 times xem bóng đá trực tiếp nhà cái evaded tax amount for taxpayers without any aggravating or mitigating circumstances.
+ A fine of twice xem bóng đá trực tiếp nhà cái evaded tax amount for taxpayers with one aggravating circumstance.
+ A fine of 2.5 times xem bóng đá trực tiếp nhà cái evaded tax amount for taxpayers with two aggravating circumstances.
+ A fine of three times xem bóng đá trực tiếp nhà cái evaded tax amount for taxpayers with three or more aggravating circumstances.
| Remedial Measures: - Compelling xem bóng đá trực tiếp nhà cái full payment of evaded taxes into xem bóng đá trực tiếp nhà cái state budget. If xem bóng đá trực tiếp nhà cái sanctioning time limits for xem bóng đá trực tiếp nhà cái acts of tax evasion prescribed in clause 1, 2, 3, 4 and 5 of this Article expire, taxpayers that are not sanctioned must fully pay xem bóng đá trực tiếp nhà cái amounts of evaded tax, deferred tax calculated based on xem bóng đá trực tiếp nhà cái amounts of evaded tax into xem bóng đá trực tiếp nhà cái state budget according to xem bóng đá trực tiếp nhà cái time limits prescribed in clause 6 of Article 8 herein. - Compelling xem bóng đá trực tiếp nhà cái re-adjustment of losses, xem bóng đá trực tiếp nhà cái amounts of input VAT deductions specified in tax dossiers (if any) in case of commission of xem bóng đá trực tiếp nhà cái acts prescribed in clause 1, 2, 3, 4 and 5 of this Article. |
(3)Using illegal invoices except for xem bóng đá trực tiếp nhà cái scenarios described in (1) and (2) will be fined from 20,000,000 VND to 50,000,000 VND. In addition to xem bóng đá trực tiếp nhà cái fine, xem bóng đá trực tiếp nhà cái violator mustcancel xem bóng đá trực tiếp nhà cái used invoices.
(4)Using illegal records as described in (2) to declare tax, thereby reducing xem bóng đá trực tiếp nhà cái payable tax amount or increasing xem bóng đá trực tiếp nhà cái refundable, exempted, reduced tax amount, but not decreasing xem bóng đá trực tiếp nhà cái payable tax amount or not yet refunded tax and not increasing xem bóng đá trực tiếp nhà cái refundable, exempted, reduced tax amount shall face xem bóng đá trực tiếp nhà cái following administrative penalties:
A fine of 5,000,000 VND to 8,000,000 VND for organizations;
A fine of 2,500,000 VND to 4,000,000 VND for individuals, households, orhousehold businesses.
What are xem bóng đá trực tiếp nhà cái administrative fines for using illegal invoices and records in Vietnam? (Image from xem bóng đá trực tiếp nhà cái Internet)
What are xem bóng đá trực tiếp nhà cái seven acts of using illegal invoices and records?
xem bóng đá trực tiếp nhà cái seven acts of using illegal invoices and records are those stipulated in Article 4 ofDecree 125/2020/ND-CPas follows:
(1) Counterfeit invoices and records;
(2) Invoices and records not yet valid or expired;
(3) Invoices suspended during xem bóng đá trực tiếp nhà cái period of enforcement of xem bóng đá trực tiếp nhà cái invoice suspension penalty, except those permitted for use according to a tax authority's notice;
(4) E-invoices which are not registered with any tax authority;
(5) E-invoices of which tax authority's codes have not yet been granted if they are subject to xem bóng đá trực tiếp nhà cái regulation under which e-invoices with tax authority’s codes are required;
(6) Invoices for purchase of goods or services with xem bóng đá trực tiếp nhà cái invoicing date specified thereon which falls within xem bóng đá trực tiếp nhà cái period from xem bóng đá trực tiếp nhà cái date on which a tax authority determines that xem bóng đá trực tiếp nhà cái seller is not doing business at xem bóng đá trực tiếp nhà cái address registered with a competent regulatory authority;
(7) Invoices or records for purchase of goods or services with xem bóng đá trực tiếp nhà cái invoicing date before xem bóng đá trực tiếp nhà cái date on which it is determined that xem bóng đá trực tiếp nhà cái invoicing party are not doing business at xem bóng đá trực tiếp nhà cái address registered with competent regulatory authorities or, though xem bóng đá trực tiếp nhà cái invoicing party’s notification of xem bóng đá trực tiếp nhà cái closing of their business at xem bóng đá trực tiếp nhà cái address already registered with xem bóng đá trực tiếp nhà cái competent regulatory authority has not been sent to xem bóng đá trực tiếp nhà cái tax authority, xem bóng đá trực tiếp nhà cái tax authority or xem bóng đá trực tiếp nhà cái police authority or other regulatory agency establishes that they are illegal.
Isusing illegal invoices and records in Vietnam xem bóng đá trực tiếp nhà cái same as using invoices and records illegally?
Article 4 ofDecree 125/2020/ND-CPstipulates that acts of using invoices and records illegally are different from acts of using illegal invoices and records, indicating that these acts are distinct.
xem bóng đá trực tiếp nhà cái acts of using invoices and records illegally include but are not limited to:
- Invoices or records that do not contain all compulsory contents as prescribed; invoices on which information is erased or corrected in breach of regulations;
- Fraudulent invoices or records (i.e. invoices or records containing details about goods and services which are not partially or entirely rendered); invoices incorrectly reflecting amounts due, or invoices issued as fraudulent, false or fake ones;
- Invoices with discrepancies in amounts paid for goods or services rendered, or discrepancies in required data fields between an invoice’s copies;
- Issued invoices reused with fictitious information for xem bóng đá trực tiếp nhà cái purpose of transporting goods at xem bóng đá trực tiếp nhà cái circulation stage or invoices for goods or services which are used for evidencing xem bóng đá trực tiếp nhà cái rendering of xem bóng đá trực tiếp nhà cái other goods or services;
- Invoices or records of other entities or persons (except if invoices are received from tax authorities and issued under trust) used for certifying xem bóng đá trực tiếp nhà cái purchased goods or services or xem bóng đá trực tiếp nhà cái sold goods or services;
- Invoices or records in xem bóng đá trực tiếp nhà cái case where xem bóng đá trực tiếp nhà cái tax, police or other regulatory authority concludes that they are used illegally.
