Thế nào là cơ quan thuế lịch trực tiếp bóng đá hôm nay lý khoản thu ngân sách

What isa state budget revenue-managing kết quả bóng đá trực tiếp in Vietnam?

Based on the provisions of Clause 7, Article 3 ofCircular 80/2021/TT-BTC, a state budget revenue-managing kết quả bóng đá trực tiếp is defined as the kết quả bóng đá trực tiếp overseeing the area where the taxpayer engages in tax declaration, payment, refunds, exemptions, reductions, and other tax-related procedures in accordance with the Law on Tax Administration and its guiding documents, or as assigned by a competent body. This authority is not directly responsible for managing the taxpayer.

What are the responsibilities of a state budget revenue-managing kết quả bóng đá trực tiếp in Vietnam?

The responsibilities of tax management for the direct kết quả bóng đá trực tiếp are stipulated in Clause 3, Article 5 ofCircular 80/2021/TT-BTCas follows:

The state budget revenue-managing kết quả bóng đá trực tiếp is responsible for fully implementing tax management regulations concerning the revenues assigned within its jurisdiction under theLuật Quản trực tiếp bóng đá việtand its guiding documents, specifically:

- Receiving tax declaration dossiers, extending tax declaration filing deadlines, and enforcing penalties for tax law violations related to the filing of tax declarations for the revenues assigned for management.

- Calculating late payment interest, adjusting late payment interest of taxpayers for the revenues assigned for management. In cases specified at points b, c, Clause 2, Article 13 ofCircular 80/2021/TT-BTC, the late payment interest is calculated and adjusted at the direct managing kết quả bóng đá trực tiếp.

- Guiding and urging taxpayers to remit funds to the state budget for the revenues assigned for management.

- Implementing debt collection measures and coercive measures for tax debts concerning the revenues assigned for management.

- Receiving and resolving applications for exemption from late payment interest, non-application of late payment interest, and tax deferral requests for the revenues assigned for management according to Article 22, Article 23, Article 24 ofCircular 80/2021/TT-BTC.

- Receiving and resolving written requests for handling excess payment of taxpayers for the revenues assigned for management according to Article 25 ofCircular 80/2021/TT-BTC, Article 26 ofCircular 80/2021/TT-BTC.

- Receiving and resolving applications for VAT refunds related to investment projects assigned for management according to Section 1, Chapter V ofCircular 80/2021/TT-BTC.

- Receiving and resolving applications for refunds of excess tax paid for the revenues assigned for management according to Section 2, Chapter V ofCircular 80/2021/TT-BTC.

- Receiving and resolving applications for tax exemption and reduction of taxpayers for the revenues assigned for management according to Chapter VI ofCircular 80/2021/TT-BTC.

- Conducting tax inspections and audits on taxpayers with revenues assigned for management and imposing penalties for legal violations discovered through these inspections or audits (if any).

- In cases where the taxpayer is subject to the allocation of tax obligations concerning the revenue stipulated in point d, Clause 1, Article 13 ofCircular 80/2021/TT-BTC, Article 15 ofCircular 80/2021/TT-BTC, and point d, Clause 1, Article 17 ofCircular 80/2021/TT-BTC, the state budget revenue-managing kết quả bóng đá trực tiếp performs additional tasks similar to the direct managing kết quả bóng đá trực tiếp for taxpayers with revenues allocated according to point k, Clause 1, Article 5 ofCircular 80/2021/TT-BTC.

What is a state budget revenue-managing kết quả bóng đá trực tiếp in Vietnam? (Image from the Internet)

What are supervisory tax authorities in Vietnam?

According to the provisions of Clause 5, Article 3 ofCircular 80/2021/TT-BTC, the authorities directly managing taxpayers include:

[1] The kết quả bóng đá trực tiếp overseeing the location of the taxpayer's main office, except as stipulated in item [3];

[2] The kết quả bóng đá trực tiếp overseeing the area where the taxpayer has dependent units in different provinces from where the main office is located, but the dependent unit directly declares taxes with the kết quả bóng đá trực tiếp in that area;

[3] The Large Enterprise Tax Department under the General Department of Taxation established according to the provisions ofQuyết định 15/2021/QĐ-TTg;

[4] For individuals with income from wages or salaries, the kết quả bóng đá trực tiếp directly managing is the one issuing the taxpayer identification number and may change according to the kết quả bóng đá trực tiếp handling the individual's tax finalization as per regulations;

[5] For individuals receiving inheritance or gifts of securities or capital contributions in economic organizations or business establishments in Vietnam, directly declaring taxes with the kết quả bóng đá trực tiếp, the direct managing kết quả bóng đá trực tiếp is the one managing the issuing entity; in cases where multiple tax authorities manage multiple issuing entities, the direct managing kết quả bóng đá trực tiếp is the one where the individual receiving the inheritance or gifts resides.

The direct managing kết quả bóng đá trực tiếp may be noted on the Certificate of taxpayer registration or Notification of taxpayer identification number or Notification of managing kết quả bóng đá trực tiếp or Notification of kết quả bóng đá trực tiếp assignment when issuing an enterprise code, cooperative code, taxpayer identification number, upon changing registration information, or when reassigning managing tax authorities as stipulated by law.