What are the cases of vtv2 trực tiếp bóng đá hôm nay liability imposition by vtv2 trực tiếp bóng đá hôm nay authorities in Vietnam?
What are thecasesof vtv2 trực tiếp bóng đá hôm nay liability impositionby vtv2 trực tiếp bóng đá hôm nay authorities in Vietnam?
According to Article 14 ofDecree No. 126/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay liability will be imposed by the vtv2 trực tiếp bóng đá hôm nay authority if the taxpayer:
- Fails to apply for taxpayer registration in accordance with Article 33 of theLaw on vtv2 trực tiếp bóng đá hôm nay Administration 2019.
- Fails to declare or truthfully and accurately declare vtv2 trực tiếp bóng đá hôm nay in accordance with Article 42 of theLaw on vtv2 trực tiếp bóng đá hôm nay Administration 2019.
- Fails to submit supplementary vtv2 trực tiếp bóng đá hôm nay documents or adequate and accurate supplementary vtv2 trực tiếp bóng đá hôm nay documents as the basis for determination of vtv2 trực tiếp bóng đá hôm nay payable as requested by the vtv2 trực tiếp bóng đá hôm nay authority.
- Fails to provide or truthfully and accurately provide information in accounting books as the basis for determination of vtv2 trực tiếp bóng đá hôm nay obligations.
- Fails to present accounting books, invoices and documents necessary as the basis for vtv2 trực tiếp bóng đá hôm nay calculation by the deadline or within the time limit for vtv2 trực tiếp bóng đá hôm nay audit or vtv2 trực tiếp bóng đá hôm nay inspection at the taxpayer’s premises.
- Fails to implement the decision on vtv2 trực tiếp bóng đá hôm nay audit within 10 working days from the day on which the decision is signed, unless the inspection date is delayed as per regulations.
- Fails to implement the decision on vtv2 trực tiếp bóng đá hôm nay inspection within 15 working days from the day on which the decision is signed, unless the inspection date is delayed as per regulations.
- Sells, buys, exchanges goods with unusual values; records unusual value of goods.
- Buys, exchanges goods, services using illegal invoices; illegally uses invoices for actual goods and services as discovered by an investigating or inspecting authority while revenues and expenses as the basis for vtv2 trực tiếp bóng đá hôm nay calculation have been declared.
- Issuspected absconding or liquidating assets to avoid vtv2 trực tiếp bóng đá hôm nay obligations.
11.- Conducts misleading or false transactions to reduce vtv2 trực tiếp bóng đá hôm nay obligations.
- Fails to declare values of related-party transactions (if any) or fails to provide information about related-party transactions (if any) in accordance with vtv2 trực tiếp bóng đá hôm nay administration regulations.
What are the cases of vtv2 trực tiếp bóng đá hôm nay liability imposition by vtv2 trực tiếp bóng đá hôm nay authorities in Vietnam? (Image from Internet)
What is the basis for vtv2 trực tiếp bóng đá hôm nay liability imposition in Vietnam?
According to Article 15 ofDecree No. 126/2020/ND-CP, the basis for vtv2 trực tiếp bóng đá hôm nay liability imposition is stipulated as follows:
(1) Imposition of separate elements of taxation:
- In one of the following cases, separate elements of taxation shall be imposed:
+ Through inspection of the vtv2 trực tiếp bóng đá hôm nay declaration dossier, the vtv2 trực tiếp bóng đá hôm nay authority suspects that the taxpayer does not fully or accurately declare certain elements of taxation and fails to supplement or fully and accurately supplement the declaration as requested by the vtv2 trực tiếp bóng đá hôm nay authority.
+ Through inspection of accounting books, invoices and relevant documents of the taxpayer or relevant organizations or individuals, the vtv2 trực tiếp bóng đá hôm nay authority is able to prove that the taxpayer does not accurately or truthfully record certain elements of taxation.
+ The taxpayer records false selling prices for goods and services and in order to reduce the taxable revenue; records false buying prices for goods serving business operation in order to increase the amount of VAT deductible or reduce vtv2 trực tiếp bóng đá hôm nay payable.
+ The taxpayer has submitted the vtv2 trực tiếp bóng đá hôm nay declaration dossier but is not able to determine the elements of taxation, or has determined the elements of taxation but not able to calculate vtv2 trực tiếp bóng đá hôm nay payable themselves.
+ One of the cases specified in Clauses 10, 11, 12 Article 14 ofDecree No. 126/2020/ND-CP.
- Basis for vtv2 trực tiếp bóng đá hôm nay liability imposition
+ For taxpayers that are organizations:
The vtv2 trực tiếp bóng đá hôm nay authority’s database and trade database; documents and effective inspection verdicts; verification results; minimum average vtv2 trực tiếp bóng đá hôm nay payable of 03 local business establishments selling the same commodities or having the same business lines and scale. In case such business establishments are not available or are available but information about their commodities, business lines or scale is inadequate, information about business establishments in other areas may be used.
+ For individuals transferring real estate; receiving real estate as inheritance or gift
The taxable price will be imposed by the vtv2 trực tiếp bóng đá hôm nay authority according to market price if the taxable price declared by the individual is lower than market price. The taxable price imposed by the vtv2 trực tiếp bóng đá hôm nay authority must not be lower than the applicable price imposed by the People’s Committee of the province.
- The vtv2 trực tiếp bóng đá hôm nay authority shall impose vtv2 trực tiếp bóng đá hôm nay liability on the basis of separate elements in accordance with effective vtv2 trực tiếp bóng đá hôm nay laws.
(2) Imposition of proportional vtv2 trực tiếp bóng đá hôm nay on revenue:
- Organizations paying VAT using the subtraction method; individual businesses paying taxes using the declaration method shall have proportional vtv2 trực tiếp bóng đá hôm nay on revenue imposed in the cases specified in Clauses 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11 Article 14 ofDecree No. 126/2020/ND-CP.
- Basis for proportional vtv2 trực tiếp bóng đá hôm nay imposition
The vtv2 trực tiếp bóng đá hôm nay authority’s database and trade database; documents and effective inspection verdicts; verification results; minimum revenue of 03 local business establishments selling the same commodities or having the same business lines and scale. In case such business establishments are not available or are available but information about their commodities, business lines or scale is inadequate, information about business establishments in other areas with the same natural and economic conditions may be used.
- The vtv2 trực tiếp bóng đá hôm nay authority shall determine the amount of vtv2 trực tiếp bóng đá hôm nay payable according to the imposed revenue in accordance with effective vtv2 trực tiếp bóng đá hôm nay laws.
Who has the authority to impose vtv2 trực tiếp bóng đá hôm nay liability in Vietnam?
According to Article 16 ofDecree No. 126/2020/ND-CP, the following regulations apply:
vtv2 trực tiếp bóng đá hôm nay liability imposition authority, procedures and decision
1. Authority for vtv2 trực tiếp bóng đá hôm nay liability imposition
the Director of the General Department of Taxation, Directors of Provincial Departments of Taxation and Directors of District-level Departments of Taxation have the authority to impose vtv2 trực tiếp bóng đá hôm nay liability.
2. Procedures for vtv2 trực tiếp bóng đá hôm nay liability imposition
a) When imposing vtv2 trực tiếp bóng đá hôm nay liability, the vtv2 trực tiếp bóng đá hôm nay authority shall send a written notice to the taxpayer and issue the vtv2 trực tiếp bóng đá hôm nay liability imposition decision, which must specify the reasons and basis for imposition, the vtv2 trực tiếp bóng đá hôm nay amount payable and payment deadline.
b) In case the vtv2 trực tiếp bóng đá hôm nay authority imposes vtv2 trực tiếp bóng đá hôm nay liability through vtv2 trực tiếp bóng đá hôm nay audit or vtv2 trực tiếp bóng đá hôm nay inspection, the reasons and basis for imposition, the vtv2 trực tiếp bóng đá hôm nay amount payable and payment deadline shallbe written in the vtv2 trực tiếp bóng đá hôm nay audit or vtv2 trực tiếp bóng đá hôm nay inspection record and vtv2 trực tiếp bóng đá hôm nay decision issued by the vtv2 trực tiếp bóng đá hôm nay authority.
c) In case vtv2 trực tiếp bóng đá hôm nay liability is imposed due to the taxpayer’s violation, the vtv2 trực tiếp bóng đá hôm nay authority shall impose administrative penalties and calculate late payment interest as prescribed by law.
3. Decision on vtv2 trực tiếp bóng đá hôm nay liability imposition
a) When imposing vtv2 trực tiếp bóng đá hôm nay liability, the vtv2 trực tiếp bóng đá hôm nay authority shall issue a decision (Form No. 01/ADT in Appendix III hereof) and send it to the taxpayer within 03 working days from the day on which it is signed;
If the taxpayer has to pay vtv2 trực tiếp bóng đá hôm nay under the vtv2 trực tiếp bóng đá hôm nay authority’s notice, such a decision is not necessary.
b) The taxpayer shall pay vtv2 trực tiếp bóng đá hôm nay as imposed by the vtv2 trực tiếp bóng đá hôm nay authority. If the taxpayer does not concur with the vtv2 trực tiếp bóng đá hôm nay liability imposed by the vtv2 trực tiếp bóng đá hôm nay authority, the taxpayer still has to pay the vtv2 trực tiếp bóng đá hôm nay and may request the vtv2 trực tiếp bóng đá hôm nay authority to provide explanation or file a complaint or lawsuit against the vtv2 trực tiếp bóng đá hôm nay authority’s decision.
Thus, the Director of the General Department of Taxation, Directors of Provincial Departments of Taxation and Directors of District-level Departments of Taxation have the authority to impose vtv2 trực tiếp bóng đá hôm nay liability.
