Mức xử phạt đối với kết quả bóng đá trực tiếp vi vi phạm quy định về phát kết quả bóng đá trực tiếp hóa đơn
What are the penalties for violations against regulations on release đá bóng trực tiếp invoices in Vietnam?
According to Article 23 đá bóng trực tiếpDecree 125/2020/ND-CP,penalties for violations against regulations on release đá bóng trực tiếp invoices in Vietnamare stipulated as follows:
Penalties for violations against regulations on release đá bóng trực tiếp invoices
1. Fines ranging from VND 500,000 to VND 1,500,000 shall be imposed for one đá bóng trực tiếp the following violations:
a) Submitting notices đá bóng trực tiếp modification đá bóng trực tiếp information contained in notices đá bóng trực tiếp invoice release to directly supervisory tax authorities in case đá bóng trực tiếp any change đá bóng trực tiếp business address entailing any change to other directly supervisory tax authorities, or in case đá bóng trực tiếp the name change, from 10 to 20 days after the date on which invoices start being used at new addresses, or newly-named invoices start being used;
b) Submitting statements đá bóng trực tiếp unused invoices to receiving tax authorities in case đá bóng trực tiếp any change đá bóng trực tiếp business address entailing any change to such tax authorities for a period from 10 to 20 days after the prescribed submission deadline which starts from the date on which invoices are used at their new addresses;
c) Using invoices mentioned in notices đá bóng trực tiếp invoice release sent to tax authorities though they are not due for use.
2. Fines ranging from VND 2,000,000 to VND 4,000,000 shall be imposed for one đá bóng trực tiếp the following violations:
a) Issuing notices đá bóng trực tiếp invoice release whose contents have been found as incomplete as those prescribed in regulations by tax authorities, and informing entities or persons in writing đá bóng trực tiếp this to request necessary modifications to be made if these entities or persons issue invoices to their clients even when failing to comply with the written notices requesting such modifications;
b) Failing in the posting đá bóng trực tiếp invoice release as required by laws;
c) Submitting the notices đá bóng trực tiếp revision đá bóng trực tiếp information contained in the notices đá bóng trực tiếp invoice release to directly supervisory tax authorities in case đá bóng trực tiếp any change đá bóng trực tiếp business address entailing any change to other directly supervisory tax authorities, or in case đá bóng trực tiếp the name change, for the period đá bóng trực tiếp at least 21 days after the prescribed submission deadline which begins on the date on which invoices start being used at new addresses, or newly-named invoices start being used;
d) Submitting statements đá bóng trực tiếp unused invoices to new receiving tax authorities in case đá bóng trực tiếp any change đá bóng trực tiếp business address entailing any change to other directly supervisory tax authorities for a period from 10 to 20 days after the prescribed submission deadline which begins from the date on which invoices start being used at new addresses.
3. Fines ranging from VND 6,000,000 to VND 18,000,000 shall be imposed for any act đá bóng trực tiếp failing to make notices đá bóng trực tiếp release đá bóng trực tiếp invoices before use if these invoices are connected with economic transactions that arise, and on which taxes have been declared or paid, or to which tax declaration or payment obligations have not yet been due as per laws.
In cases where notices đá bóng trực tiếp release đá bóng trực tiếp invoices have not yet been issued before these invoices start being used, and these invoices are not connected with economic transactions arising or on which taxes have not yet been declared after the prescribed tax declaration or payment due dates, violators shall be subject to penalties prescribed in Article 28 herein or Article 16 and 17 đá bóng trực tiếp Chapter II herein.
4. Remedies: Compelling the implementation đá bóng trực tiếp the statutory procedures for release đá bóng trực tiếp invoices with respect to the acts specified in clause 2 and 3 đá bóng trực tiếp this Article.
And according to Clause 5 Article 5 đá bóng trực tiếpDecree 125/2020/ND-CP:
Sanctioning principles
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5. For a tax or invoice-related administrative violation, if an entity commits such violation, they must be fined two times as much as the amount đá bóng trực tiếp penalty imposed on persons, except the amounts đá bóng trực tiếp penalty for the acts prescribed in Articles 16, 17 and 18 herein.
And according to Clause 4 Article 7 đá bóng trực tiếpDecree 125/2020/ND-CP:
Sanctioning forms, remedies and principles đá bóng trực tiếp imposition đá bóng trực tiếp fines for tax or invoice-related administrative violations
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4. Principles đá bóng trực tiếp determination đá bóng trực tiếp fine amounts
a) The fine amounts specified in Article 10, 11, 12, 13, 14 and 15; clause 1 and 2 đá bóng trực tiếp Article 19; and Chapter III herein, shall be those applied to violating entities.
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Thus, thepenalties for violations against regulations on release đá bóng trực tiếp invoices in Vietnam are as follows:
* Fines:
- Fines ranging from VND 500,000 to VND 1,500,000 shall be imposed for one đá bóng trực tiếp the following violations:
+ Submitting notices đá bóng trực tiếp modification đá bóng trực tiếp information contained in notices đá bóng trực tiếp invoice release to directly supervisory tax authorities in case đá bóng trực tiếp any change đá bóng trực tiếp business address entailing any change to other directly supervisory tax authorities, or in case đá bóng trực tiếp the name change, from 10 to 20 days after the date on which invoices start being used at new addresses, or newly-named invoices start being used;
+ Submitting statements đá bóng trực tiếp unused invoices to receiving tax authorities in case đá bóng trực tiếp any change đá bóng trực tiếp business address entailing any change to such tax authorities for a period from 10 to 20 days after the prescribed submission deadline which starts from the date on which invoices are used at their new addresses;
+ Using invoices mentioned in notices đá bóng trực tiếp invoice release sent to tax authorities though they are not due for use.
- Fines ranging from VND 2,000,000 to VND 4,000,000 shall be imposed for one đá bóng trực tiếp the following violations:
+ Issuing notices đá bóng trực tiếp invoice release whose contents have been found as incomplete as those prescribed in regulations by tax authorities, and informing entities or persons in writing đá bóng trực tiếp this to request necessary modifications to be made if these entities or persons issue invoices to their clients even when failing to comply with the written notices requesting such modifications;
+ Failing in the posting đá bóng trực tiếp invoice release as required by laws;
+ Submitting the notices đá bóng trực tiếp revision đá bóng trực tiếp information contained in the notices đá bóng trực tiếp invoice release to directly supervisory tax authorities in case đá bóng trực tiếp any change đá bóng trực tiếp business address entailing any change to other directly supervisory tax authorities, or in case đá bóng trực tiếp the name change, for the period đá bóng trực tiếp at least 21 days after the prescribed submission deadline which begins on the date on which invoices start being used at new addresses, or newly-named invoices start being used;
+ Submitting statements đá bóng trực tiếp unused invoices to new receiving tax authorities in case đá bóng trực tiếp any change đá bóng trực tiếp business address entailing any change to other directly supervisory tax authorities for a period from 10 to 20 days after the prescribed submission deadline which begins from the date on which invoices start being used at new addresses.
- Fines ranging from VND 6,000,000 to VND 18,000,000 shall be imposed for any act đá bóng trực tiếp failing to make notices đá bóng trực tiếp release đá bóng trực tiếp invoices before use if these invoices are connected with economic transactions that arise, and on which taxes have been declared or paid, or to which tax declaration or payment obligations have not yet been due as per laws.
In cases where notices đá bóng trực tiếp release đá bóng trực tiếp invoices have not yet been issued before these invoices start being used, and these invoices are not connected with economic transactions arising or on which taxes have not yet been declared after the prescribed tax declaration or payment due dates, violators shall be subject to penalties prescribed in Article 28 đá bóng trực tiếpDecree 125/2020/ND-CPor Article 16 and 17 đá bóng trực tiếp Chapter II đá bóng trực tiếpDecree 125/2020/ND-CP.
* Remedies: Compelling the implementation đá bóng trực tiếp the statutory procedures for release đá bóng trực tiếp invoices with respect to the acts specified in clause 2 and 3 đá bóng trực tiếp Article 23 đá bóng trực tiếpDecree 125/2020/ND-CP.
What are the penalties for violations against regulations on release đá bóng trực tiếp invoices in Vietnam? (Image from Internet)
After how long will sanctioned entities be considered that they have not been subject to any administrative penalty for violations against regulations on release đá bóng trực tiếp invoices from the date đá bóng trực tiếp the completed execution đá bóng trực tiếp the decision to impose a penalty for such violations?
According to Clause 5 Article 8 đá bóng trực tiếpDecree 125/2020/ND-CP:
Time limits for imposition đá bóng trực tiếp tax and invoice-related administrative violations; duration for considering none đá bóng trực tiếp penalties is imposed; reversal period đá bóng trực tiếp back taxes
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5. Duration for considering none đá bóng trực tiếp penalties for tax or invoice-related administrative violations is imposed
If sanctioned entities or persons do not commit repeat violations within 06 months from the date đá bóng trực tiếp the completed execution đá bóng trực tiếp the decision to impose a penalty in form đá bóng trực tiếp a caution or within 01 year from the completed execution đá bóng trực tiếp other administrative penalty decisions, or after the expiry date đá bóng trực tiếp the time limit for execution đá bóng trực tiếp penalty decisions, it shall be considered that they have not been subject to any administrative penalty for such violations.
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Thus, after 01 year from the completion đá bóng trực tiếp the administrative penalty decision, if organizations and individuals penalized do not re-offend, they will be considered as not penalized for the administrative violation đá bóng trực tiếp invoice issuance regulations.
What is the time limitfor the imposition đá bóng trực tiếp administrative penalties for violations against regulations on release đá bóng trực tiếp invoices in Vietnam?
According to Clause 1 Article 8 đá bóng trực tiếpDecree 125/2020/ND-CP, amended by Clause 1 Article 1 đá bóng trực tiếp Decree 102/2021/ND-CP, it is stipulated:
Time limits for imposition đá bóng trực tiếp tax and invoice-related administrative violations; duration for considering none đá bóng trực tiếp penalties is imposed; reversal period đá bóng trực tiếp back taxes
1. Time limits for imposition đá bóng trực tiếp invoice-related administrative penalties
a) Time limit for imposition đá bóng trực tiếp an invoice-related administrative penalty shall be 01 year.
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Thus, he time limitfor the imposition ofadministrativepenalties for violations against regulations on release đá bóng trực tiếp invoices in Vietnamis 02 years.
