What is bóng đá hôm nay trực tiếp penalty for late submission of VAT returns of Quarter 4, 2024 in Vietnam?

What is bóng đá hôm nay trực tiếp penalty for late submission of VAT returns of Quarter 4, 2024in Vietnam?

According to Article 13 ofDecree 125/2020/ND-CPstipulating sanctions for violations of bóng đá hôm nay trực tiếp tax return submission deadlines as follows:

- A warning penalty for submitting tax returns 1 to 5 days late with mitigating circumstances.

- A monetary fine ranging from VND 2,000,000 to VND 5,000,000 for submitting tax returns 1 to 30 days late, except as stipulated in Clause 1 of this Article.

- A monetary fine ranging from VND 5,000,000 to VND 8,000,000 for submitting tax returns 31 to 60 days late.

- A monetary fine ranging from VND 8,000,000 to VND 15,000,000 for any of bóng đá hôm nay trực tiếp following acts:

- Submitting tax returns 61 to 90 days late;

- Submitting tax returns 91 days or more late without incurring tax payable;

- Failing to submit tax returns without incurring tax payable;

- Failing to submit appendices as prescribed for tax management of businesses with associated transactions alongside bóng đá hôm nay trực tiếp corporate income tax settlement dossier.

- A monetary fine ranging from VND 15,000,000 to VND 25,000,000 for submitting tax returns more than 90 days late from bóng đá hôm nay trực tiếp due date, where tax is payable and bóng đá hôm nay trực tiếp taxpayer has paid all taxes, interest on late payment into bóng đá hôm nay trực tiếp state budget before bóng đá hôm nay trực tiếp tax authority announces a tax inspection or audit decision, or before bóng đá hôm nay trực tiếp tax authority drafts a report on bóng đá hôm nay trực tiếp act of late submission of tax returns as stipulated in Clause 11, Article 143 of bóng đá hôm nay trực tiếp Law on Tax Administration.

Note:For bóng đá hôm nay trực tiếp same administrative tax violation, bóng đá hôm nay trực tiếp penalty for an organization shall be double that for an individual.

What is bóng đá hôm nay trực tiếp penalty for late submission of VAT returns of Quarter 4, 2024 in Vietnam?(Image from Internet)

What are regulations onVAT deferral in Vietnam?

According to Clause 1, Article 4 ofDecree 64/2024/ND-CP, specific regulations are as follows:

- For value-added tax (excluding VAT at bóng đá hôm nay trực tiếp import stage):

+ Extend bóng đá hôm nay trực tiếp payment deadline for VAT liabilities (including tax amounts allocated to different provincial localities where bóng đá hôm nay trực tiếp taxpayer has its headquarters, taxes paid per occurrence) for bóng đá hôm nay trực tiếp tax period from May to September 2024 (for monthly VAT declarations) and for Q2 2024, Q3 2024 (for quarterly VAT declarations) for enterprises and organizations mentioned in Article 3 of this Decree. bóng đá hôm nay trực tiếp extension period is 5 months for VAT of May 2024, June 2024, and Q2 2024, 4 months for VAT of July 2024, 3 months for VAT of August 2024, and 2 months for VAT of September 2024 and Q3 2024. bóng đá hôm nay trực tiếp extension period in this point is calculated from bóng đá hôm nay trực tiếp end of bóng đá hôm nay trực tiếp statutory VAT payment deadline as prescribed by tax management regulations.

- Enterprises, organizations eligible for bóng đá hôm nay trực tiếp extension shall submit monthly, quarterly VAT declarations according to current legal regulations, but do not need to pay bóng đá hôm nay trực tiếp VAT due on bóng đá hôm nay trực tiếp filed VAT declarations. bóng đá hôm nay trực tiếp extended deadline for VAT payment is as follows:

+ bóng đá hôm nay trực tiếp deadline for VAT of bóng đá hôm nay trực tiếp May 2024 tax period is no later than November 20, 2024.

+ bóng đá hôm nay trực tiếp deadline for VAT of bóng đá hôm nay trực tiếp June 2024 tax period is no later than December 20, 2024.

+ bóng đá hôm nay trực tiếp deadline for VAT of bóng đá hôm nay trực tiếp July 2024 tax period is no later than December 20, 2024.

+ bóng đá hôm nay trực tiếp deadline for VAT of bóng đá hôm nay trực tiếp August 2024 tax period is no later than December 20, 2024.

+ bóng đá hôm nay trực tiếp deadline for VAT of bóng đá hôm nay trực tiếp September 2024 tax period is no later than December 20, 2024.

+ bóng đá hôm nay trực tiếp deadline for VAT of bóng đá hôm nay trực tiếp Q2 2024 tax period is no later than December 31, 2024.

+ bóng đá hôm nay trực tiếp deadline for VAT of bóng đá hôm nay trực tiếp Q3 2024 tax period is no later than December 31, 2024.

- In case enterprises, organizations specified in Article 3 ofDecree 64/2024/ND-CPhave branches, dependent units that file VAT separately with bóng đá hôm nay trực tiếp tax authority managing bóng đá hôm nay trực tiếp branch, dependent unit, such branches, dependent units are also eligible for bóng đá hôm nay trực tiếp VAT payment extension.

- In case branches, dependent units of enterprises, organizations mentioned in Clauses 1, 2, and 3, Article 3 ofDecree 64/2024/ND-CPdo not engage in business activities in industries eligible for extension, such branches, dependent units are not covered by bóng đá hôm nay trực tiếp VAT payment extension.

Where is bóng đá hôm nay trực tiếp location for submission of personal income tax returns in Vietnam?

According to Article 45 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019which provides specific regulations on bóng đá hôm nay trực tiếp location to submit tax returns as follows:

- Taxpayers file tax returns at bóng đá hôm nay trực tiếp tax authority managing them directly.

- For tax return submissions under bóng đá hôm nay trực tiếp one-stop administrative procedure, bóng đá hôm nay trực tiếp location for filing tax returns shall comply with bóng đá hôm nay trực tiếp regulations of such procedure.

- bóng đá hôm nay trực tiếp location for submission of tax returns for export and import goods shall comply with bóng đá hôm nay trực tiếp Law on Customs.

- bóng đá hôm nay trực tiếp Government of Vietnam stipulates bóng đá hôm nay trực tiếp location for submission of tax returns for bóng đá hôm nay trực tiếp following cases:

+ Taxpayers having multiple business activities;

+ Taxpayers conducting business activities in multiple locations; taxpayers incurring tax liabilities for taxes declared and paid per occurrence;

+ Taxpayers incurring tax liabilities for land-related revenues; licensing fees for water resources and mineral resources;

+ Taxpayers incurring tax liabilities for finalizing personal income tax;

+ Taxpayers submitting tax returns through electronic transactions and other necessary cases.