What are the procedures for vtv5 trực tiếp bóng đá hôm nay liability fulfillment upon dissolution of an enterprise in Vietnam?

What is the definition of vtv5 trực tiếp bóng đá hôm nay liability fulfillment in Vietnam?

According to Clause 12, Article 3 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019, “vtv5 trực tiếp bóng đá hôm nay liability fulfillment” means full payment of vtv5 trực tiếp bóng đá hôm nay liabilities, late payment interest, penalties of vtv5 trực tiếp bóng đá hôm nay violations and other amounts payable to the state budget.

What are the procedures for vtv5 trực tiếp bóng đá hôm nay liability fulfillment upon dissolution of an enterprise in Vietnam?

Under Article 67 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019, the regulations are as follows:

Fulfillment of vtv5 trực tiếp bóng đá hôm nay liability upon dissolution, bankruptcy and shutdown

1. vtv5 trực tiếp bóng đá hôm nay liability shall be fulfilled upon enterprise dissolution in accordance with regulations of law on enterprises, credit institutions, insurance business and relevant laws.

2. vtv5 trực tiếp bóng đá hôm nay liability shall be fulfilled upon bankruptcy in accordance with bankruptcy laws.

3. When a enterprise shuts down or leaves the registered location before it fulfills its vtv5 trực tiếp bóng đá hôm nay liability, the outstanding vtv5 trực tiếp bóng đá hôm nay shall be paid by the owner of the sole proprietorship, single-member limited liability company, shareholders, partners or general partners (depending on the type of business entity).

4. When a household business or individual businesses ceases business operation before its vtv5 trực tiếp bóng đá hôm nay liability is fulfilled, the outstanding vtv5 trực tiếp bóng đá hôm nay shall be paid by its owner.

5. In the cases where a branch or dependent unit of a taxpayer shuts down without fully paying its vtv5 trực tiếp bóng đá hôm nay and other amounts payable to state budget, the taxpayer shall incur such debts.

Thus, vtv5 trực tiếp bóng đá hôm nay liability shall be fulfilled upon enterprise dissolution in accordance with regulations of law on enterprises, credit institutions, insurance business and relevant laws.

What are the procedures for vtv5 trực tiếp bóng đá hôm nay liability fulfillment upon dissolution of an enterprise in Vietnam? (Image from the Internet)

How is the vtv5 trực tiếp bóng đá hôm nay payment date determined?

Under Article 58 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019, the regulations for determining the vtv5 trực tiếp bóng đá hôm nay payment date are as follows:

Determination of vtv5 trực tiếp bóng đá hôm nay payment date

1. In case of non-cash payment of vtv5 trực tiếp bóng đá hôm nay, the vtv5 trực tiếp bóng đá hôm nay payment date is the date on which the State Treasury, commercial bank, credit institution or service provider extracts the vtv5 trực tiếp bóng đá hôm nay from the taxpayer’s account or the authorized person’s account and written on the vtv5 trực tiếp bóng đá hôm nay payment document.

2. In case of payment of vtv5 trực tiếp bóng đá hôm nay in cash, the vtv5 trực tiếp bóng đá hôm nay payment date is the date on which the State Treasury, vtv5 trực tiếp bóng đá hôm nay authority or authorized collecting organization issues the vtv5 trực tiếp bóng đá hôm nay payment document.

Thus, the vtv5 trực tiếp bóng đá hôm nay payment date is determined through non-cash payment andpayment in cashas follows:

- In case of non-cash payment of vtv5 trực tiếp bóng đá hôm nay, the vtv5 trực tiếp bóng đá hôm nay payment date is the date on which the State Treasury, commercial bank, credit institution or service provider extracts the vtv5 trực tiếp bóng đá hôm nay from the taxpayer’s account or the authorized person’s account and written on the vtv5 trực tiếp bóng đá hôm nay payment document.

- In case of payment of vtv5 trực tiếp bóng đá hôm nay in cash, the vtv5 trực tiếp bóng đá hôm nay payment date is the date on which the State Treasury, vtv5 trực tiếp bóng đá hôm nay authority or authorized collecting organization issues the vtv5 trực tiếp bóng đá hôm nay payment document.

What are the cases of vtv5 trực tiếp bóng đá hôm nay deferral in Vietnam?

Under Article 62 of thevtv5 trực tiếp bóng đá hôm nay Administration Law 2019, regulations regarding the vtv5 trực tiếp bóng đá hôm nay deferral are as follows:

vtv5 trực tiếp bóng đá hôm nay deferral

1. A taxpayer may apply for vtv5 trực tiếp bóng đá hôm nay deferral in one of the following cases:

a) The taxpayer’s business suffers damage due to a force majeure events specified in Clause 27 Article 3 of this Law;

b) The taxpayer has to relocate the business location as requested by a competent authority and such relocation affects the business performance.

2. A taxpayer eligible for vtv5 trực tiếp bóng đá hôm nay deferral mentioned in Clause 1 of this Article may have part or all of the vtv5 trực tiếp bóng đá hôm nay deferred.

3. vtv5 trực tiếp bóng đá hôm nay may be deferred:

a) For up to 02 years in the cases specified in Point a Clause 1 of this Article;

b) For up to 01 year in the cases specified in Point b Clause 1 of this Article.

4. The taxpayer will not incur fines and late payment interest on the outstanding vtv5 trực tiếp bóng đá hôm nay during the deferral period.

5. In consideration of the application for vtv5 trực tiếp bóng đá hôm nay deferral, the head of the vtv5 trực tiếp bóng đá hôm nay authority shall decide the amount of vtv5 trực tiếp bóng đá hôm nay deferred and the deferral period.

Thus, under the above regulations, ataxpayer may apply for vtv5 trực tiếp bóng đá hôm nay deferral in one of the following cases:

- The taxpayer’s business suffers damage due to force majeure events specified in Clause 27 Article 3 ofvtv5 trực tiếp bóng đá hôm nay Administration Law 2019;

- The taxpayer has to relocate the business location as requested by a competent authority and such relocation affects the business performance.

Note: The taxpayer will not incur fines and late payment interest on the outstanding vtv5 trực tiếp bóng đá hôm nay during the deferral period.