What is the maximum fine for late submission of trực tiếp bóng đá euro hôm nay returns in Vietnam?
What is the time limit for submitting annual trực tiếp bóng đá euro hôm nay returns in Vietnam?
Based on Article 44 of thetrực tiếp bóng đá euro hôm nay Administration Law 2019regulating the deadline for submitting trực tiếp bóng đá euro hôm nay returns for taxes calculated on an annual basis:
- No later than the last day of the third month from the end of the calendar year or fiscal year for annual trực tiếp bóng đá euro hôm nay finalization returns; no later than the last day of the first month of the calendar year or fiscal year for annual trực tiếp bóng đá euro hôm nay returns;
- No later than the last day of the fourth month from the end of the calendar year for the personal income trực tiếp bóng đá euro hôm nay finalization returns of individuals who directly finalize their own trực tiếp bóng đá euro hôm nay;
- No later than December 15 of the preceding year for the trực tiếp bóng đá euro hôm nay return of business households and individual business persons who pay taxes according to the flat rate method;
In case business households and individual business persons begin their business, the deadline for submitting the trực tiếp bóng đá euro hôm nay return is no later than 10 days from the start of the business.
Note: Taxpayers who file their trực tiếp bóng đá euro hôm nay returns through electronic transactions on the last day of the deadline for submitting the trực tiếp bóng đá euro hôm nay returns, if there is a malfunction with the trực tiếp bóng đá euro hôm nay authority's electronic portal, the taxpayers can submit their trực tiếp bóng đá euro hôm nay returns and electronic trực tiếp bóng đá euro hôm nay payment documents the next day after the trực tiếp bóng đá euro hôm nay authority's electronic portal resumes operations.
What is the maximum fine for late submission of trực tiếp bóng đá euro hôm nay returns in Vietnam?(Image from Internet)
What is the maximum fine for late submission of trực tiếp bóng đá euro hôm nay returns in Vietnam?
Based on Article 13 ofDecree 125/2020/ND-CPregulating as follows:
Penalties for violations related to the deadline for submitting trực tiếp bóng đá euro hôm nay returns
- A warning penalty for submitting trực tiếp bóng đá euro hôm nay returns late by 1 to 5 days and having mitigating circumstances.
- A monetary fine from 2,000,000 VND to 5,000,000 VND for submitting trực tiếp bóng đá euro hôm nay returns late by 1 to 30 days, except for the cases stipulated in clause 1 of this Article.
- A monetary fine from 5,000,000 VND to 8,000,000 VND for submitting trực tiếp bóng đá euro hôm nay returns late by 31 to 60 days.
- A monetary fine from 8,000,000 VND to 15,000,000 VND for one of the following acts:
a) Submitting trực tiếp bóng đá euro hôm nay returns late by 61 to 90 days;
b) Submitting trực tiếp bóng đá euro hôm nay returns late by over 91 days but no trực tiếp bóng đá euro hôm nay payable arises;
c) Not submitting trực tiếp bóng đá euro hôm nay returns but no trực tiếp bóng đá euro hôm nay payable arises;
d) Not submitting attachments as stipulated in trực tiếp bóng đá euro hôm nay management regulations for enterprises with related-party transactions accompanying the corporate income trực tiếp bóng đá euro hôm nay finalization return.
- A monetary fine from 15,000,000 VND to 25,000,000 VND for submitting trực tiếp bóng đá euro hôm nay returns late by over 90 days from the deadline, with trực tiếp bóng đá euro hôm nay payable and the taxpayer has paid the trực tiếp bóng đá euro hôm nay and late payment interest into the state budget before the trực tiếp bóng đá euro hôm nay authority announces the trực tiếp bóng đá euro hôm nay inspection decision, before the trực tiếp bóng đá euro hôm nay authority records a violation in accordance with clause 11, Article 143 of the trực tiếp bóng đá euro hôm nay Administration Law.
If the penalty under this clause is higher than the arising trực tiếp bóng đá euro hôm nay amount, the maximum penalty equals the arising trực tiếp bóng đá euro hôm nay amount but not lower than the average level of the penalty frame specified in clause 4 of this Article.
- Measures to remedy:
a) Obligated to fully pay the late trực tiếp bóng đá euro hôm nay payment into the state budget for violations specified in clauses 1, 2, 3, 4, and 5 of this Article if the taxpayer’s delay leads to late trực tiếp bóng đá euro hôm nay payment;
b) Obligated to submit trực tiếp bóng đá euro hôm nay returns and accompanying attachments for violations specified in points c and d of clause 4 of this Article.
Thus, in case an individual or organization must submit trực tiếp bóng đá euro hôm nay returns but fails to do so timely, they will be penalized as stipulated above.
Depending on the overdue period, fines can range up to 25,000,000 VND. Additionally, measures include paying the full late trực tiếp bóng đá euro hôm nay payment to the state budget for the violation.
Note: Based on Articles 4 and 7 ofDecree 125/2020/ND-CP, the mentioned fines are applicable to organizations, while the fine for individuals is half that of organizations.
What are cases where trực tiếp bóng đá euro hôm nay returns are not required in Vietnam?
According to clause 3, Article 7 ofDecree 126/2020/ND-CP, supplemented by clause 2, Article 1 ofDecree 91/2022/ND-CP, taxpayers are not required to submit trực tiếp bóng đá euro hôm nay returns in the following cases:
- Taxpayers engaging only in activities or businesses that are non-taxable as per trực tiếp bóng đá euro hôm nay laws for each type of trực tiếp bóng đá euro hôm nay.
- Individuals with exempt income as per personal income trực tiếp bóng đá euro hôm nay laws and as provided in point b, clause 2, Article 79 of thetrực tiếp bóng đá euro hôm nay Administration Law 2019, except for individuals inheriting or receiving gifts of real estate; or transferring real estate.
- Export processing enterprises with only export activities are not required to submit VAT returns.
- Taxpayers temporarily suspending activities or businesses as per Article 4 ofDecree 126/2020/ND-CP.
- Taxpayers who submit a termination of trực tiếp bóng đá euro hôm nay code effect, except for cases of business cessation, contract termination, or enterprise reorganization as stipulated in clause 4, Article 44 of thetrực tiếp bóng đá euro hôm nay Administration Law 2019.
