trực tiếp bóng đá k+What are the responsibilities of the taxpayer in Vietnam?
What are the responsibilities of the taxpayer in Vietnam?
Pursuant to Article 17 of theLaw on trực tiếp bóng đá k+ Administration 2019, the taxpayer has the following responsibilities:
- Conduct taxpayer registration and use the trực tiếp bóng đá k+ code as prescribed by law.
- File taxes accurately, honestly, and completely, and submit trực tiếp bóng đá k+ documents on time; be held accountable before the law for the accuracy, honesty, and completeness of the trực tiếp bóng đá k+ documents.
- Pay taxes, late fees, and penalties fully, on time, and at the correct location.
- Comply with accounting, statistical policies, and the management and use of invoices and documents as prescribed by law.
- Accurately, honestly, and fully record activities that generate trực tiếp bóng đá k+ obligations, trực tiếp bóng đá k+ deductions, and transactions that must declare trực tiếp bóng đá k+ information.
- Issue and deliver invoices and documents to buyers according to the exact quantity, type, and actual payment value when selling goods and providing services as prescribed by law.
- Provide accurate, complete, and prompt information and documents related to the determination of trực tiếp bóng đá k+ obligations, including investment value information; account numbers and transaction contents of accounts opened at commercial banks, other credit institutions; and explain trực tiếp bóng đá k+ calculations, trực tiếp bóng đá k+ filings, and trực tiếp bóng đá k+ payments as required by trực tiếp bóng đá k+ authorities.
- Comply with decisions, notifications, and requests of trực tiếp bóng đá k+ authorities and trực tiếp bóng đá k+ officials as prescribed by law.
- Be responsible for fulfilling trực tiếp bóng đá k+ obligations as prescribed by law in case the legal representative or authorized representative performs trực tiếp bóng đá k+ procedures incorrectly on behalf of the taxpayer.
- Taxpayers engaged in business activities in areas with information technology infrastructure must file taxes, pay taxes, and transact with trực tiếp bóng đá k+ authorities through electronic means as prescribed by law.
- Based on practical conditions and the state of information technology equipment, the Government of Vietnam will detail the situations where taxpayers are not required to submit documents in trực tiếp bóng đá k+ filing, trực tiếp bóng đá k+ payment documents, trực tiếp bóng đá k+ refund documents, or other trực tiếp bóng đá k+-related documents already available to state management agencies.
- Build, manage, and operate the technical infrastructure system to ensure electronic transactions with trực tiếp bóng đá k+ authorities and to apply information connection systems related to trực tiếp bóng đá k+ obligations with trực tiếp bóng đá k+ authorities.
- Taxpayers with related party transactions must prepare, store, declare, and provide documentation of taxpayer information and related parties' information, including information about related parties residing in countries and territories outside Vietnam as prescribed by the Government of Vietnam.
What are the responsibilities of the taxpayer in Vietnam? (Image from the Internet)
What are the rights of the taxpayer in Vietnam?
Pursuant to Article 16 of theLaw on trực tiếp bóng đá k+ Administration 2019, the taxpayer has the following rights:
- Receive support and guidance on trực tiếp bóng đá k+ payments; be provided with information and documents to fulfill trực tiếp bóng đá k+ obligations and benefits.
- Receive documents related to trực tiếp bóng đá k+ obligations from competent authorities during inspection, examination, and audit.
- Request the trực tiếp bóng đá k+ authority to explain trực tiếp bóng đá k+ calculations and assessment; request the inspection of quantity, quality, and type of exported and imported goods.
- Maintain confidentiality of information, except for information that must be provided to competent state authorities or public trực tiếp bóng đá k+ information as prescribed by law.
- Enjoy trực tiếp bóng đá k+ incentives and refunds according to trực tiếp bóng đá k+ laws; be informed of the trực tiếp bóng đá k+ refund processing times, amounts not refunded, and the legal basis for the non-refunded trực tiếp bóng đá k+ amount.
- Sign contracts with business organizations providing trực tiếp bóng đá k+ service procedures, customs procedure agents to perform trực tiếp bóng đá k+ agency services and customs procedures.
- Receive trực tiếp bóng đá k+ treatment decisions, trực tiếp bóng đá k+ inspection records, trực tiếp bóng đá k+ audit records, request explanations of the trực tiếp bóng đá k+ treatment decisions; maintain opinions in the trực tiếp bóng đá k+ inspection and trực tiếp bóng đá k+ audit records; receive inspection, audit conclusions, and trực tiếp bóng đá k+ treatment decisions from the trực tiếp bóng đá k+ authority.
- Be compensated for damages caused by trực tiếp bóng đá k+ authorities or trực tiếp bóng đá k+ officials as prescribed by law.
- Request trực tiếp bóng đá k+ authorities to confirm the fulfillment of their trực tiếp bóng đá k+ obligations.
- File complaints and lawsuits against administrative decisions and acts related to their legitimate rights and interests.
- Not be subject to administrative penalties for trực tiếp bóng đá k+ violations and not be charged late payment interest if the taxpayer complies with written guidance and treatment decisions of the trực tiếp bóng đá k+ authority, competent state authorities on trực tiếp bóng đá k+ obligation determination.
- Accuse trực tiếp bóng đá k+ officials and other organizations or individuals of legal violations as prescribed by whistleblowing laws.
- Search, view, and print all electronic documents sent to the electronic portal of the trực tiếp bóng đá k+ authority according to the Law on trực tiếp bóng đá k+ Administration 2019 and electronic transaction laws.
- Use electronic documents in transactions with trực tiếp bóng đá k+ authorities and relevant organizations.
Do taxpayers have to calculate the amount of trực tiếp bóng đá k+ payable themselves?
Pursuant to Clause 2, Article 42 of theLaw on trực tiếp bóng đá k+ Administration 2019, it stipulates:
Principles of trực tiếp bóng đá k+ declaration and calculation
Taxpayers must accurately, honestly, and fully declare the contents in the trực tiếp bóng đá k+ returns according to the form prescribed by the Minister of Finance and submit the required documents and materials in the trực tiếp bóng đá k+ declaration dossier to the trực tiếp bóng đá k+ authority.
Taxpayers calculate the amount of trực tiếp bóng đá k+ payable themselves, except in cases where trực tiếp bóng đá k+ calculation is performed by the trực tiếp bóng đá k+ authority according to the regulations of the Government of Vietnam.
Taxpayers declare and calculate taxes at the local trực tiếp bóng đá k+ authorities where their headquarters are located. If taxpayers centralize accounting at their head office and have dependent units in different provincial-level administrative units from where the head office is located, taxpayers declare taxes at the head office and calculate, allocate payable taxes according to each local budget beneficiary. The Minister of Finance will detail this clause.
For e-commerce business activities, platform-based businesses, and other services provided by foreign suppliers without a permanent establishment in Vietnam, the foreign supplier must directly or authorize the taxpayer registration, trực tiếp bóng đá k+ declaration, and trực tiếp bóng đá k+ payment in Vietnam according to the regulations of the Minister of Finance.
...
Thus, taxpayers have to calculate the amount of trực tiếp bóng đá k+ payable themselves, except in cases where trực tiếp bóng đá k+ calculations are performed by the trực tiếp bóng đá k+ authority as stipulated.
