What is bóng đá hôm nay trực tiếp nature of tax as a contribution to bóng đá hôm nay trực tiếp state budget in Vietnam? What are bóng đá hôm nay trực tiếp responsibilities of tax authorities in managing Vietnam's state budget revenues?
What is bóng đá hôm nay trực tiếp nature of tax as a contribution to bóng đá hôm nay trực tiếp state budget in Vietnam?
Based on Clause 1, Article 3 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019, it is stipulated as follows:
Interpretation of Terms
In this Law, bóng đá hôm nay trực tiếp terms below are understood as follows:
- Tax is amandatorycontribution to bóng đá hôm nay trực tiếp state budget by organizations, households, business households, and individuals as stipulated by tax laws.
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Thus, tax is a contribution to bóng đá hôm nay trực tiếp state budget that has a mandatory nature.
What is bóng đá hôm nay trực tiếp nature of tax as a contribution to bóng đá hôm nay trực tiếp state budget in Vietnam?(Image from bóng đá hôm nay trực tiếp Internet)
What does bóng đá hôm nay trực tiếp Vietnam's state budget revenue include?
According to bóng đá hôm nay trực tiếp provisions of Article 2 ofDecree 163/2016/ND-CP, state budget revenue comprises bóng đá hôm nay trực tiếp following items:
(1) Taxes contributed by organizations and individuals according to tax laws.
(2) Fees contributed by organizations and individuals as stipulated by law.
(3) Charges collected from services provided by state agencies; if operational costs are contracted, they are deductible.
(4) Charges collected from services provided by public service providers and state enterprises, after deducting amounts retained to cover operational costs as per legal regulations.
(5) Contributions to bóng đá hôm nay trực tiếp state budget from state economic activities, including:
- Dividends distributed to bóng đá hôm nay trực tiếp host country and other revenues from oil and gas exploration and exploitation activities;
- Recovered capital invested by bóng đá hôm nay trực tiếp state in economic organizations;
- Dividends and profits distributed by joint-stock companies and limited liability companies with two or more members with state capital contribution;
- Remaining post-tax profits after establishing funds for state enterprises;
- Surplus revenues over expenditures of bóng đá hôm nay trực tiếp State Bank of Vietnam;
- Recovery of principal and interest from state loans, except for on-lending from foreign loans to bóng đá hôm nay trực tiếp Government of Vietnam.
(6) Contributions mobilized from agencies, organizations, and individuals as per legal regulations.
(7) Revenues from bóng đá hôm nay trực tiếp sale of state assets, including revenues from transferring land use rights, conversion of land usage purposes managed by state agencies, units, and organizations.
(8) Land use fees; rents for land and water surfaces; usage fees for marine areas; rents and sales of state-owned housing.
(9) Revenues from assets under state ownership; licensing fees for mineral and water resource exploitation.
(10) Fines from administrative violations, penalties, and confiscations according to legal regulations.
(11) Voluntary contributions from organizations and individuals within and outside bóng đá hôm nay trực tiếp country.
(12) Non-refundable aid from bóng đá hôm nay trực tiếp Government of Vietnam to governments of other countries, organizations, and individuals outside bóng đá hôm nay trực tiếp country to bóng đá hôm nay trực tiếp state, Government of Vietnam, and local state agencies.
(13) Revenues from bóng đá hôm nay trực tiếp financial reserve fund according to Article 11 of bóng đá hôm nay trực tiếpState Budget Law 2015.
(14) Other revenues as provided by law.
Shall tax authorities organize Vietnam's state budget revenues?
According to Clause 1, Article 55 of bóng đá hôm nay trực tiếpState Budget Law 2015, it is stipulated as follows:
Organization of State Budget Revenues
- Tax authorities are financial agencies, tax authorities, customs authorities, and other agencies assigned or authorized by competent state bodies to implement state budget revenue tasks.
- Only state budget revenue agencies are authorized to organize revenue collection.
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Thus, according to bóng đá hôm nay trực tiếp above provision, tax authorities are authorized to organize state budget revenue collection.
What are bóng đá hôm nay trực tiếp responsibilities of tax authorities in managing Vietnam's state budget revenues?
Based on Clause 3, Article 5 ofCircular 80/2021/TT-BTC, tax authorities responsible for managing state budget revenues must comply fully with bóng đá hôm nay trực tiếp tax management regulations for bóng đá hôm nay trực tiếp revenue allocated within their jurisdiction under bóng đá hôm nay trực tiếpLuật Quản trực tiếp bóng đá việtand related implementation guidelines, specifically:
- Receiving tax declaration dossiers, extending bóng đá hôm nay trực tiếp deadline to submit tax returns, and imposing penalties for tax-related legal violations concerning bóng đá hôm nay trực tiếp filing of tax returns by taxpayers for bóng đá hôm nay trực tiếp revenue assigned for management.
- Calculating late payment interest, adjusting late payment interest for taxpayers concerning bóng đá hôm nay trực tiếp revenue assigned for management. For cases stipulated in points b, c, clause 2, Article 13 ofCircular 80/2021/TT-BTC, late payment interest is calculated and adjusted at bóng đá hôm nay trực tiếp tax authority managing directly.
- Guiding and urging taxpayers to pay into bóng đá hôm nay trực tiếp state budget concerning bóng đá hôm nay trực tiếp revenue assigned for management.
- Implementing measures to urge tax debt collection, coercively recover tax debts concerning bóng đá hôm nay trực tiếp revenue assigned for management.
- Receiving and resolving applications for exemption from late payment interest, non-calculation of late payment interest, and tax payment deferment for bóng đá hôm nay trực tiếp revenue assigned for management pursuant to Articles 22, 23, 24 ofCircular 80/2021/TT-BTC.
- Receiving and handling petitions concerning taxpayers' overpaid amounts concerning bóng đá hôm nay trực tiếp revenue assigned for management as stipulated in Article 25 ofCircular 80/2021/TT-BTC, Article 26 ofCircular 80/2021/TT-BTC.
- Receiving and processing applications for VAT refunds regarding investment projects assigned for management in accordance with Section 1, Chapter 5 ofCircular 80/2021/TT-BTC.
- Receiving and addressing applications for overpaid tax returns for bóng đá hôm nay trực tiếp revenue assigned for management as outlined in Section 2, Chapter 5 ofCircular 80/2021/TT-BTC.
- Receiving and handling tax exemption and reduction requests from taxpayers for bóng đá hôm nay trực tiếp revenue assigned for management in accordance with Chapter 6 ofCircular 80/2021/TT-BTC.
- Conducting tax audits and inspections for taxpayers with assigned revenue management and penalizing lawful violations discovered during audits and inspections.
- In cases where bóng đá hôm nay trực tiếp taxpayer falls within bóng đá hôm nay trực tiếp scope of tax obligation allocation for bóng đá hôm nay trực tiếp revenue stipulated in point d, clause 1, Article 13 ofCircular 80/2021/TT-BTC, Article 15 ofCircular 80/2021/TT-BTC, point d, clause 1, Article 17 ofCircular 80/2021/TT-BTC, bóng đá hôm nay trực tiếp tax authority managing state budget revenue executes additional tasks like bóng đá hôm nay trực tiếp tax authority directly managing taxpayers with allocated revenue as stipulated in point k, clause 1, Article 5 ofCircular 80/2021/TT-BTC.
