Người vtv2 trực tiếp bóng đá hôm nay thuế bị ấn định từng yếu tố liên quan đến việc xác định số tiền thuế phải vtv2 trực tiếp bóng đá hôm nay

What are trực tiếp bóng đá euro hôm nay tax liability imposition rules in Vietnam??

According to Article 49 of trực tiếp bóng đá euro hôm nayTax Administration Law 2019, tax liability imposition rules are:

- Tax shall be imposed on trực tiếp bóng đá euro hôm nay basis of tax administration rules, tax calculation methods and bases specified by tax laws and customs laws.

- Tax authorities shall impose tax payable, separate elements or tax calculation bases.

What are trực tiếp bóng đá euro hôm nay cases where separate elements relevant to determination of tax payable shall be imposed in Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)

What are trực tiếp bóng đá euro hôm nay cases where separate elements relevant to determination of tax payable shall be imposedin Vietnam?

According to Clause 3, Article 50 of trực tiếp bóng đá euro hôm nayTax Administration Law 2019, separate elements relevant to determination of tax payable shall be imposed in trực tiếp bóng đá euro hôm nay following cases:

- Through inspection of trực tiếp bóng đá euro hôm nay tax declaration dossier, trực tiếp bóng đá euro hôm nay tax authority has reasonable grounds to believe that trực tiếp bóng đá euro hôm nay taxpayer did not fully or accurately declare trực tiếp bóng đá euro hôm nay elements serving as trực tiếp bóng đá euro hôm nay basis for tax calculation and fails to provide supplementary documents as requested by trực tiếp bóng đá euro hôm nay tax authority;

- Through inspection of trực tiếp bóng đá euro hôm nay accounting books and invoices relevant to tax calculation, trực tiếp bóng đá euro hôm nay tax authority is able to prove that trực tiếp bóng đá euro hôm nay taxpayer failed to accurately or truthfully record trực tiếp bóng đá euro hôm nay tax calculation elements;

- Selling prices of goods/services were in accurately recorded in order to reduce trực tiếp bóng đá euro hôm nay taxable revenue; buying prices of raw materials, goods and services were inaccurately recorded in order to increase expense or deductible VAT and thus reduce trực tiếp bóng đá euro hôm nay amount of tax payable;

- trực tiếp bóng đá euro hôm nay taxpayer failed to determine trực tiếp bóng đá euro hôm nay elements or fails to calculate trực tiếp bóng đá euro hôm nay tax payable after trực tiếp bóng đá euro hôm nay elements are determined. separate elements or tax calculation bases.

What is trực tiếp bóng đá euro hôm nay basis for tax liability imposition in Vietnam?

According to Article 15 ofDecree 126/2020/ND-CP, trực tiếp bóng đá euro hôm nay basis for tax liability impositionis as follows:

(1) Imposition of separate elements of taxation:

- In one of trực tiếp bóng đá euro hôm nay following cases, separate elements of taxation shall be imposed:

+ Through inspection of trực tiếp bóng đá euro hôm nay tax declaration dossier, trực tiếp bóng đá euro hôm nay tax authority suspects that trực tiếp bóng đá euro hôm nay taxpayer does not fully or accurately declare certain elements of taxation and fails to supplement or fully and accurately supplement trực tiếp bóng đá euro hôm nay declaration as requested by trực tiếp bóng đá euro hôm nay tax authority.

+ Through inspection of accounting books, invoices and relevant documents of trực tiếp bóng đá euro hôm nay taxpayer or relevant organizations or individuals, trực tiếp bóng đá euro hôm nay tax authority is able to prove that trực tiếp bóng đá euro hôm nay taxpayer does not accurately or truthfully record certain elements of taxation.

+ trực tiếp bóng đá euro hôm nay taxpayer records false selling prices for goods and services and in order to reduce trực tiếp bóng đá euro hôm nay taxable revenue; records false buying prices for goods serving business operation in order to increase trực tiếp bóng đá euro hôm nay amount of VAT deductible or reduce tax payable.

+ trực tiếp bóng đá euro hôm nay taxpayer has submitted trực tiếp bóng đá euro hôm nay tax declaration dossier but is not able to determine trực tiếp bóng đá euro hôm nay elements of taxation, or has determined trực tiếp bóng đá euro hôm nay elements of taxation but not able to calculate tax payable themselves.

+ One of trực tiếp bóng đá euro hôm nay cases specified in Clauses 10, 11, 12 Article 14 ofDecree 126/2020/ND-CP.

- Basis for tax liability imposition

+ For taxpayers that are organizations:

trực tiếp bóng đá euro hôm nay tax authority’s database and trade database; documents and effective inspection verdicts; verification results; minimum average tax payable of 03 local business establishments selling trực tiếp bóng đá euro hôm nay same commodities or having trực tiếp bóng đá euro hôm nay 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

trực tiếp bóng đá euro hôm nay taxable price will be imposed by trực tiếp bóng đá euro hôm nay tax authority according to market price if trực tiếp bóng đá euro hôm nay taxable price declared by trực tiếp bóng đá euro hôm nay individual is lower than market price. trực tiếp bóng đá euro hôm nay taxable price imposed by trực tiếp bóng đá euro hôm nay tax authority must not be lower than trực tiếp bóng đá euro hôm nay applicable price imposed by trực tiếp bóng đá euro hôm nay People’s Committee of trực tiếp bóng đá euro hôm nay province.

- trực tiếp bóng đá euro hôm nay tax authority shall impose tax liability on trực tiếp bóng đá euro hôm nay basis of separate elements in accordance with effective tax laws.

(2). Imposition of proportional tax on revenue:

- Organizations paying VAT using trực tiếp bóng đá euro hôm nay subtraction method; individual businesses paying taxes using trực tiếp bóng đá euro hôm nay declaration method shall have proportional tax on revenue imposed in trực tiếp bóng đá euro hôm nay cases specified in Clauses 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11 Article 14 ofDecree 126/2020/ND-CP.

- Basis for proportional tax imposition

trực tiếp bóng đá euro hôm nay tax authority’s database and trade database; documents and effective inspection verdicts; verification results; minimum revenue of 03 local business establishments selling trực tiếp bóng đá euro hôm nay same commodities or having trực tiếp bóng đá euro hôm nay 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 trực tiếp bóng đá euro hôm nay same natural and economic conditions may be used.

- trực tiếp bóng đá euro hôm nay tax authority shall determine trực tiếp bóng đá euro hôm nay amount of tax payable according to trực tiếp bóng đá euro hôm nay imposed revenue in accordance with effective tax laws.