Những nội dung thay đổi về thủ tục trực tiếp bóng đá hôm nay thuế từ

What are the changes in trực tiếp bóng đá k+ in Vietnamfrom 2025?

Pursuant to Clauses 10, 11, and 13, Article 6 of theLaw Amending the Law on Securities, Law on Accounting, Law on Independent Audit, Law on State Budget, Law on Management and Use of Public Property, Law on trực tiếp bóng đá k+ Administration, Law on Personal Income trực tiếp bóng đá k+, Law on National Reserves, Law on Handling Administrative Violations 2024(effective from January 1, 2025) stipulating amendments and supplements to certain provisions of the Law on Tax Administration regarding trực tiếp bóng đá k+ as follows:

Amendments and supplements to certain provisions of the Law on trực tiếp bóng đá k+ Administration

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10. Amend and supplement Point a, Clause 1, Article 72 as follows:

“a) The trực tiếp bóng đá k+ authority directly managing the taxpayer receives trực tiếp bóng đá k+ refund claims for cases eligible for trực tiếp bóng đá k+ refunds as prescribed by trực tiếp bóng đá k+ law; applies risk management, issues internal procedures, deploys information technology applications to classify trực tiếp bóng đá k+ refund claims that are eligible for refund before inspection or eligible for inspection before refund and processes trực tiếp bóng đá k+ refund claims as prescribed. The trực tiếp bóng đá k+ authority managing the revenue receives dossiers for excess trực tiếp bóng đá k+ payment refunds; in cases of refund for excess trực tiếp bóng đá k+ payments according to corporate income trực tiếp bóng đá k+ finalization, personal income trực tiếp bóng đá k+ finalization, the trực tiếp bóng đá k+ authority receives the corporate income trực tiếp bóng đá k+ finalization, personal income trực tiếp bóng đá k+ finalization dossiers of the taxpayer receiving the excess payment refund;”.

11. Amend and supplement Clause 1, Article 76 as follows:

“1. The General Director of the General Department of Taxation, the Director of the trực tiếp bóng đá k+ Department, the Chief of the trực tiếp bóng đá k+ Department, and the Chief of the Regional trực tiếp bóng đá k+ Department decide on trực tiếp bóng đá k+ refunds for cases of trực tiếp bóng đá k+ refunds according to trực tiếp bóng đá k+ law.”.

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13. Repeal Clause 3, Article 75, and Clause 7, Article 124.

Thus, theLaw Amending the Law on Securities, Law on Accounting, Law on Independent Audit, Law on State Budget, Law on Management and Use of Public Property, Law on trực tiếp bóng đá k+ Administration, Law on Personal Income trực tiếp bóng đá k+, Law on National Reserves, Law on Handling Administrative Violations 2024effective from January 1, 2025, has officially amended certain contents regarding trực tiếp bóng đá k+ from 2025 as follows:

- Supplement regulations on receiving and responding to information on trực tiếp bóng đá k+ refund claims by applying risk management, issuing internal procedures, deploying information technology applications to classify trực tiếp bóng đá k+ refund claims eligible for refund before inspection or inspection before refund and processing trực tiếp bóng đá k+ refund claims as prescribed.

- Add authorities authorized to decide on trực tiếp bóng đá k+ refunds to include the Chief of the trực tiếp bóng đá k+ Department and the Chief of the Regional trực tiếp bóng đá k+ Department for trực tiếp bóng đá k+ refunds according to trực tiếp bóng đá k+ law, instead of only the General Director of the General Department of Taxation, or the Director of the trực tiếp bóng đá k+ Department as before.

- Abolish the interest payable by the trực tiếp bóng đá k+ authority when delay in issuing the trực tiếp bóng đá k+ refund decision is implemented according to the provisions of theLuật Trách nhiệm trực tiếp bóng đá hôm nay.

What are the changes in trực tiếp bóng đá k+ in Vietnam from 2025?(Image from the Internet)

What are regulations onthe time limit for processing trực tiếp bóng đá k+ refund claims in Vietnam?

Pursuant to Clause 1 and Clause 2 of Article 75 of theLaw on trực tiếp bóng đá k+ Administration 20199, the time limit for processing trực tiếp bóng đá k+ refund claims is regulated as follows:

- For dossiers eligible for refund before inspection, no later than 6 working days from the date the trực tiếp bóng đá k+ authority issues a notification on the acceptance of the dossier and the time limit for processing the trực tiếp bóng đá k+ refund claim, the trực tiếp bóng đá k+ authority must decide to refund the trực tiếp bóng đá k+ to the taxpayer or notify the transfer of the taxpayer's dossier to inspection before refund if it falls under the cases regulated in Clause 2, Article 73 of theLaw on trực tiếp bóng đá k+ Administration 2019or notify no refund for the taxpayer if the dossier does not meet refund conditions.

In cases where the information declared in the trực tiếp bóng đá k+ refund claim differs from the information managed by the trực tiếp bóng đá k+ authority, the trực tiếp bóng đá k+ authority shall notify in writing for the taxpayer to explain and supplement information. The time for explanation and supplementing information is not counted in the time limit for processing the trực tiếp bóng đá k+ refund claim.

- For dossiers subject to inspection before refund, no later than 40 days from the date the trực tiếp bóng đá k+ authority issues a written notification on the acceptance of the dossier and the time limit for processing the trực tiếp bóng đá k+ refund claim, the trực tiếp bóng đá k+ authority must decide to refund the trực tiếp bóng đá k+ to the taxpayer or not if the dossier does not meet refund conditions.

Vietnam: What does a trực tiếp bóng đá k+ refund claim include?

Pursuant to Clause 2, Article 71 of theLaw on trực tiếp bóng đá k+ Administration 2019which stipulates the components of a trực tiếp bóng đá k+ refund claim as follows:

- A document requesting trực tiếp bóng đá k+ refund;

- Relevant documents related to the trực tiếp bóng đá k+ refund request.