What is the definition of trực tiếp bóng đá hôm nay dossier under the trực tiếp bóng đá hôm nay Administration Law in Vietnam?

What is the definition of trực tiếp bóng đá hôm nay dossier under the trực tiếp bóng đá hôm nay Administration Law in Vietnam?

Under Article 3 of thetrực tiếp bóng đá hôm nay Administration Law 2019, the regulations are as follows:

Definitions

In this Law, the undermentioned terms shall be defined as follows:

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5. “trực tiếp bóng đá hôm nay identification number” or “TIN” means a series of 10 or 13 digits and other characters assigned by trực tiếp bóng đá hôm nay authorities to taxpayers to serve trực tiếp bóng đá hôm nay administration.

6. “trực tiếp bóng đá hôm nay period” means a period of time used to determine trực tiếp bóng đá hôm nay liabilities that must be paid towards the state budget in accordance with provisions on taxation.

7. “trực tiếp bóng đá hôm nay return” means a document stipulated by the Minister of Finance and used by taxpayers to declare information for the purpose of determining trực tiếp bóng đá hôm nay liabilities.

8. “customs declaration” means a document stipulated by the Minister of Finance and used as a trực tiếp bóng đá hôm nay return for imported or exported goods.

9. “trực tiếp bóng đá hôm nay dossier” is either an application for taxpayer registration, trực tiếp bóng đá hôm nay declaration, trực tiếp bóng đá hôm nay refund, trực tiếp bóng đá hôm nay exemption, trực tiếp bóng đá hôm nay reduction, late payment interest exemption, late payment interest cancellation, extension of trực tiếp bóng đá hôm nay payment deadline, trực tiếp bóng đá hôm nay payment by installments, trực tiếp bóng đá hôm nay cancellation; customs dossier; application for trực tiếp bóng đá hôm nay debt freezing; application for cancellation of trực tiếp bóng đá hôm nay debts, late payment interest, penalties.

10. “trực tiếp bóng đá hôm nay statement” means the calculation of trực tiếp bóng đá hôm nay accrued in a trực tiếp bóng đá hôm nay year or over the period from the beginning of a trực tiếp bóng đá hôm nay year to the termination of taxable activities, or over the period during which taxable activities occur as prescribed by law.

trực tiếp bóng đá hôm nay dossier is either an application for taxpayer registration, trực tiếp bóng đá hôm nay declaration, trực tiếp bóng đá hôm nay refund, trực tiếp bóng đá hôm nay exemption, trực tiếp bóng đá hôm nay reduction, late payment interest exemption, late payment interest cancellation, extension of trực tiếp bóng đá hôm nay payment deadline, trực tiếp bóng đá hôm nay payment by installments, trực tiếp bóng đá hôm nay cancellation; customs dossier; application for trực tiếp bóng đá hôm nay debt freezing; application for cancellation of trực tiếp bóng đá hôm nay debts, late payment interest, penalties.

What is the definition of trực tiếp bóng đá hôm nay dossier under the trực tiếp bóng đá hôm nay Administration Law in Vietnam? (Image from Internet)

What are the responsibilities of taxpayers when submitting trực tiếp bóng đá hôm nay dossiers in Vietnam?

Under Article 17 of thetrực tiếp bóng đá hôm nay Administration Law 2019, the responsibilities of taxpayers are as follows:

Responsibilities of taxpayers

1. Apply for taxpayer registration and use TINs as prescribed by law.

2. Declare trực tiếp bóng đá hôm nay accurately, honestly and adequately and submitting trực tiếp bóng đá hôm nay dossiers on time; take legal responsibility for the accuracy, honesty and adequacy of trực tiếp bóng đá hôm nay dossiers.

3. Pay trực tiếp bóng đá hôm nay, late payment interest and/or penalties fully, on schedule and at the right location.

4. Conform to regulations on accounting, statistics and management, use of invoices and records as prescribed by law.

5. Truthfully and fully record the taxable activities and transactions.

6. Issue and deliver invoices and records to buyers with the correct quantity, type and actual payment amount when selling goods and/or providing services as prescribed by law.

7. Provide information and/or materials related to the determination of trực tiếp bóng đá hôm nay liabilities accurately, fully and promptly, including information on investment value; transaction IDs and contents of accounts opened at commercial banks and/or other credit institutions; explain declared trực tiếp bóng đá hôm nay and/or trực tiếp bóng đá hôm nay payment as requested by trực tiếp bóng đá hôm nay authorities.

8. Comply with decisions, notifications and requests of trực tiếp bóng đá hôm nay authorities, trực tiếp bóng đá hôm nay officials as prescribed by law.

9. Take responsibility for the fulfillment of trực tiếp bóng đá hôm nay liabilities as prescribed by law in case the taxpayer’s legal representative or authorized representative fails to follow trực tiếp bóng đá hôm nay procedures.

10. Taxpayers operating businesses in areas with available information technology infrastructure must declare and pay trực tiếp bóng đá hôm nay and carry out transactions with trực tiếp bóng đá hôm nay authorities electronically as prescribed by law.

11. Based on the availability of information technology equipment, the Government shall specify the documents that regulatory authorities already have and thus can be excluded from trực tiếp bóng đá hôm nay declarations, applications for trực tiếp bóng đá hôm nay refund and other trực tiếp bóng đá hôm nay dossiers.

12. Develop, manage and operate systems of technical infrastructure so as to ensure e-transactions with trực tiếp bóng đá hôm nay authorities; sharing information related to the fulfillment of trực tiếp bóng đá hôm nay liabilities with trực tiếp bóng đá hôm nay authorities

13. Taxpayers who have entered into related-party transactions have the responsibility to create, retain, declare and provide documents on taxpayers and their related parties, including information on related parties residing in foreign countries or territories according to the Government's regulations.

Regarding trực tiếp bóng đá hôm nay dossiers, taxpayers need to have the following responsibilities:

- Declare trực tiếp bóng đá hôm nay accurately, honestly and adequately and submitting trực tiếp bóng đá hôm nay dossiers on time; take legal responsibility for the accuracy, honesty and adequacy of trực tiếp bóng đá hôm nay dossiers.

- Based on the availability of information technology equipment, the Government shall specify the documents that regulatory authorities already have and thus can be excluded from trực tiếp bóng đá hôm nay declarations, applications for trực tiếp bóng đá hôm nay refund and other trực tiếp bóng đá hôm nay dossiers.

Are taxpayers in Vietnam required to submit physical trực tiếp bóng đá hôm nay dossiers if they are already available in databases of trực tiếp bóng đá hôm nay authorities?

Under point e, clause 7, Article 8 of thetrực tiếp bóng đá hôm nay Administration Law 2019on e-transactions in taxation:

In case electronic records of taxpayers are already available in databases of trực tiếp bóng đá hôm nay authorities, trực tiếp bóng đá hôm nay authorities and trực tiếp bóng đá hôm nay officials shall use such data and must not request taxpayers to submit physical trực tiếp bóng đá hôm nay dossiers or trực tiếp bóng đá hôm nay payment records.