What are the cases of revocation of certificates of eligibility for xoilac tv trực tiếp bóng đá hôm nay procedure services of xoilac tv trực tiếp bóng đá hôm nay agents in Vietnam?
What are the cases of revocation of certificates of eligibility for xoilac tv trực tiếp bóng đá hôm nay procedure services of xoilac tv trực tiếp bóng đá hôm nay agents in Vietnam?
Under the provisions in Clause 1, Article 27 ofCircular 10/2021/TT-BTC, atax agent shall have its certificate of eligibility for xoilac tv trực tiếp bóng đá hôm nay procedure services revoked in any of the following cases:
- It helps a taxpayer evade any xoilac tv trực tiếp bóng đá hôm nay or faces a criminal prosecution for an offense related to xoilac tv trực tiếp bóng đá hôm nay procedure services.
- It makes an untruthful declaration or falsifies the application to enable the certificate of eligibility for xoilac tv trực tiếp bóng đá hôm nay procedure services to be issued.
- It is dissolved, goes bankrupt, or has the business registration certificate, certificate of investment registration or equivalent document revoked; or the xoilac tv trực tiếp bóng đá hôm nay authority notifies that the taxpayer no longer operates at the registered address.
- 90 days has elapsed since the effective date of decision on suspension as specified in Article 26 ofCircular 10/2021/TT-BTCbut the breach still remains un-remedied.
What are the cases of revocation of certificates of eligibility for xoilac tv trực tiếp bóng đá hôm nay procedure services of xoilac tv trực tiếp bóng đá hôm nay agents in Vietnam? (Image from the Internet)
What are the regulations onthe suspension of xoilac tv trực tiếp bóng đá hôm nay procedure servicesfor xoilac tv trực tiếp bóng đá hôm nay agents in Vietnam?
According to Clause 1, Article 26 ofCircular 10/2021/TT-BTC, a xoilac tv trực tiếp bóng đá hôm nay agent shall be suspended from providing xoilac tv trực tiếp bóng đá hôm nay procedure services in any of the following cases:
- It fails to maintain the eligibility specified in clause 2 Article 102 of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019in 3 consecutive months.
Clause 2, Article 102 of theLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019stipulates that one of the conditions for issuance of the certificate of eligibility to provide xoilac tv trực tiếp bóng đá hôm nay services is that at least 02 of its full-time employees are granted the xoilac tv trực tiếp bóng đá hôm nay agent certification.
- It fails to provide or provides insufficient, inaccurate information and documents to the xoilac tv trực tiếp bóng đá hôm nay authority as prescribed.
- It discloses information that causes damage to material, spirit or prestige of the taxpayer that uses the services of the xoilac tv trực tiếp bóng đá hôm nay agent (unless the taxpayer agrees so or the law regulates so).
- It employs, manages xoilac tv trực tiếp bóng đá hôm nay agent employees not in compliance withCircular 10/2021/TT-BTC.
- It fails to send notices or reports as prescribed in clause 8 Article 24 hereof at least 15 days behind the deadlines required by the xoilac tv trực tiếp bóng đá hôm nay authority.
Clause 8, Article 24 ofCircular 10/2021/TT-BTCrequires xoilac tv trực tiếp bóng đá hôm nay agents to send notifications and reports to the Department of Taxation via the website of the General Department of Taxation in Vietnam:
- Within 5 working days since the date of change to xoilac tv trực tiếp bóng đá hôm nay agent employee details, send a notice of change of xoilac tv trực tiếp bóng đá hôm nay agent employee details using form No. 2.8 in the Appendix issued withCircular 10/2021/TT-BTC;
Download Form 2.8 - Notification ofchange to xoilac tv trực tiếp bóng đá hôm nay agent employee details
- No later than January 15 of every year, send a report on operation of xoilac tv trực tiếp bóng đá hôm nay agent using Form No. 2.9 in the Appendix issued withCircular 10/2021/TT-BTC. The report on operation of xoilac tv trực tiếp bóng đá hôm nay agent begins from January 1 to December 12 of the reporting year.
Download Form 2.8 - Notification of change to xoilac tv trực tiếp bóng đá hôm nay agent employee details
Download Form 2.9 - Report on the operations of the xoilac tv trực tiếp bóng đá hôm nay agent
What is the suspension period of xoilac tv trực tiếp bóng đá hôm nay procedure services for xoilac tv trực tiếp bóng đá hôm nay agents in Vietnam?
The suspension period of xoilac tv trực tiếp bóng đá hôm nay procedure services business for xoilac tv trực tiếp bóng đá hôm nay agents is regulated in Clause 3, Article 26 ofCircular 10/2021/TT-BTCas follows:
Suspension of xoilac tv trực tiếp bóng đá hôm nay procedure services
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3. The suspension period of xoilac tv trực tiếp bóng đá hôm nay procedure services begins from the date of the decision on suspension made by Department of Taxation until the date on which the xoilac tv trực tiếp bóng đá hôm nay agent remedies its breach, but only up to 90 days since the effective date of the decision on suspension. During the suspension period, the xoilac tv trực tiếp bóng đá hôm nay agent may not provide any service for the taxpayers.
Once the breach has been remedied, the xoilac tv trực tiếp bóng đá hôm nay agent shall notify Department of Taxation in writing. Department of Taxation shall verify the information, if the xoilac tv trực tiếp bóng đá hôm nay agent is deemed eligible for xoilac tv trực tiếp bóng đá hôm nay procedure services, within 5 working days. Department of Taxation shall notify the xoilac tv trực tiếp bóng đá hôm nay agent that the decision on suspension ceases to be effective.
Thus,thesuspension period of xoilac tv trực tiếp bóng đá hôm nay procedure servicesfor xoilac tv trực tiếp bóng đá hôm nay agentsis no more than 90 daysfrom the effective date of the suspension decision.
