What is the definition of đá bóng trực tiếp liability imposition in Vietnam? What is the basis for đá bóng trực tiếp liability imposition for enterprises?

What is the definition of đá bóng trực tiếp liability imposition in Vietnam?

Currently, the đá bóng trực tiếp liability imposition is mentioned in Clause 1, Article 48 ofCircular 38/2015/TT-BTCas follows:

đá bóng trực tiếp liability imposition

1. đá bóng trực tiếp liability imposition prescribed in this Circular means the customs authority’s exercising its right to determine the factors, basis for đá bóng trực tiếp calculation, calculate đá bóng trực tiếp, and request the taxpayer to pay the đá bóng trực tiếp determined by the customs authority in the cases mentioned in Clause 2 of this Article.

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In other words, đá bóng trực tiếp liability imposition can be understood as a situation where the taxpayer that is imposed đá bóng trực tiếp liability bythe đá bóng trực tiếp authority must pay a specific đá bóng trực tiếp amount instead ofactively declaring and paying taxes as usual.

What is the definition of đá bóng trực tiếp liability imposition in Vietnam? What is the basis for đá bóng trực tiếp liability imposition for enterprises? (Image from the Internet)

What is the basis for đá bóng trực tiếp liability imposition for enterprisesin Vietnam?

According to the provisions of Sub-clause b.1, Clause 1, Article 15 ofDecree 126/2020/ND-CP, the basis for đá bóng trực tiếp liability imposition for enterprisesin Vietnam is as follows:

- The đá bóng trực tiếp authority’s database and trade database;

- documents and effective inspection verdicts;

- verification results;

- minimum average đá bóng trực tiếp payable of 03 local business establishments selling the same commodities or having the same business lines and scale.

In case such business establishments are not available or are available but information about their commodities, business lines or scale is inadequate, information about business establishments in other areas may be used.

-minimum revenue of 03 local business establishments selling the same commodities or having the same business lines and scale.

In case such business establishments are not available or are available but information about their commodities, business lines or scale is inadequate, information about business establishments in other areas with the same natural and economic conditions may be used.

What are the cases where the customs authorities shall impose đá bóng trực tiếp liability on exports and imports in Vietnam?

According to Clause 1, Article 52 of theLaw on đá bóng trực tiếp Administration 2019, it is stipulated as follows:

Imposition of đá bóng trực tiếp on exports and imports

1. Customs authorities shall impose đá bóng trực tiếp liability on exports and imports in the following cases:

a) The declarant declares đá bóng trực tiếp according to illegal documents; fails to declare or accurately and fully declare information serving đá bóng trực tiếp calculation;

b) The declarant fails to provide, refuses to provide or delays providing accounting books, documents and data relevant to đá bóng trực tiếp calculation;

c) The declarant fails to prove, explain or fails to explain in the đá bóng trực tiếp calculation as prescribed by law; fails to comply with the customs authority’s inspection decision;

d) The declarant fails to record or fully and accurately record data on the accounting books to calculate đá bóng trực tiếp;

dd) The customs authority has evidence to that the declared value is false;

e) The transaction is falsely carried out in a manner that affects the amount of đá bóng trực tiếp payable;

g) The declarant fails to calculate the amount of đá bóng trực tiếp payable themselves;

h) Other cases of unconformable đá bóng trực tiếp declaration discovered by customs authorities.

2. The customs authority shall impose đá bóng trực tiếp according to the exports or imports in reality; the đá bóng trực tiếp calculation bases and methods; the đá bóng trực tiếp administration database and commerce database; customs declarations; other documents and information relevant to the exports and imports.

3. The Government shall elaborate this Article.

There are 08 cases where the customs authorities shall impose đá bóng trực tiếp liability on exports and imports, including:

- The declarant declares đá bóng trực tiếp according to illegal documents; fails to declare or accurately and fully declare information serving đá bóng trực tiếp calculation;

- The declarant fails to provide, refuses to provide or delays providing accounting books, documents and data relevant to đá bóng trực tiếp calculation;

- The declarant fails to prove, explain or fails to explain in the đá bóng trực tiếp calculation as prescribed by law; fails to comply with the customs authority’s inspection decision;

- The declarant fails to record or fully and accurately record data on the accounting books to calculate đá bóng trực tiếp;

- The customs authority has evidence to that the declared value is false;

- The transaction is falsely carried out in a manner that affects the amount of đá bóng trực tiếp payable;

- The declarant fails to calculate the amount of đá bóng trực tiếp payable themselves;

- Other cases of unconformable đá bóng trực tiếp declaration discovered by customs authorities.