What is the đá bóng trực tiếp authority in Vietnam? Do đá bóng trực tiếp authorities in Vietnam also disseminate guidelines on đá bóng trực tiếp regulations apart from đá bóng trực tiếp collection?
What is the đá bóng trực tiếp authority in Vietnam?
Based on Clause 2, Article 2 of theLaw on đá bóng trực tiếp Administration 2019, it is stipulated as follows:
Subjects of application
1. Taxpayers include:
a) Organizations, households, business households, individuals who pay taxes according to đá bóng trực tiếp laws;
b) Organizations, households, business households, individuals who pay other revenues belonging to the state budget;
c) Organizations, individuals who withhold taxes.
2. đá bóng trực tiếp administration agencies include:
a) đá bóng trực tiếp authorities including the General Department of Taxation, Department of Taxation, Sub-Department of Taxation, Regional Sub-Department of Taxation;
b) Customs authorities including the General Department of Customs, Customs Department, Post-Clearance Audit Department, Customs Sub-Department.
3. đá bóng trực tiếp administration officers include đá bóng trực tiếp officials and customs officials.
4. Other relevant state agencies, organizations, individuals.
Thus, the đá bóng trực tiếp authority is a state agency responsible for managing đá bóng trực tiếp collection and other revenues belonging to the state budget according to the provisions of the law, including the following agencies:
- đá bóng trực tiếp authorities including the General Department of Taxation, Department of Taxation, Sub-Department of Taxation, Regional Sub-Department of Taxation.
Do đá bóng trực tiếp authorities in Vietnam also disseminate guidelines on đá bóng trực tiếp regulations apart from đá bóng trực tiếp collection?
Based on Article 18 of theLaw on đá bóng trực tiếp Administration 2019, đá bóng trực tiếp authorities have several duties as follows:
[1]Organize the implementation of đá bóng trực tiếp collection and other revenues belonging to the state budget according to the provisions of đá bóng trực tiếp laws and other relevant legal provisions.
[2]Propagate, disseminate, and guide the laws on taxes; publicize đá bóng trực tiếp procedures at head offices, on the websites of đá bóng trực tiếp administration agencies, and in mass media.
[3]Explain and provide information related to the determination of đá bóng trực tiếp obligations to taxpayers; đá bóng trực tiếp authorities are responsible for publicizing the đá bóng trực tiếp amounts to be paid by business households and individuals in the locality (commune, ward, commune-level town).
[4]Keep taxpayer information confidential, except for information provided to authorities or information required to be publicly disclosed according to the legal provisions.
[5]Implement đá bóng trực tiếp exemption; đá bóng trực tiếp reduction; cancellation of đá bóng trực tiếp debts, late payment money, fines; exemption of late payment money, fines; non-calculation of late payment money; extension of đá bóng trực tiếp payment; installment payment of đá bóng trực tiếp debts; freezing of đá bóng trực tiếp debts, non-collection of taxes; handling of overpaid đá bóng trực tiếp, late payment money, fines; đá bóng trực tiếp refund.
[6]Confirm the fulfillment of đá bóng trực tiếp obligations of taxpayers upon request in accordance with the law.
[7]Resolve complaints and denunciations related to the implementation of đá bóng trực tiếp laws within their competence.
[8]Deliver records, conclusions, đá bóng trực tiếp handling decisions after đá bóng trực tiếp audits and đá bóng trực tiếp inspections to taxpayers and explain upon request.
[9]Compensate taxpayers for damages according to the provisions of the law on state compensation liability.
[10]Appraise to determine the đá bóng trực tiếp amounts to be paid by taxpayers upon request from competent state agencies.
[11]Build and organize an electronic information system and apply information technology to perform electronic transactions in the đá bóng trực tiếp field.
Thus, apart from the duty of đá bóng trực tiếp collection, đá bóng trực tiếp authorities are also responsible for propagating, disseminating, and guiding đá bóng trực tiếp laws to the public.
What aremanagement scopes ofsupervisory đá bóng trực tiếp authorities in Vietnam?
Based on Clause 5, Article 3 ofCircular 80/2021/TT-BTC, the management scopes of supervisory đá bóng trực tiếp authorities is specified as follows:
The management scopes of supervisory đá bóng trực tiếp authorities is divided as follows:
- đá bóng trực tiếp authorities manage the locality of the taxpayer's headquarters, except for the Large Enterprise đá bóng trực tiếp Department under the General Department of Taxation.
- đá bóng trực tiếp authorities manage the locality where the taxpayer has dependent units in a different province from the headquarters location, but the dependent unit directly declares đá bóng trực tiếp to the local đá bóng trực tiếp authority.
- The Large Enterprise đá bóng trực tiếp Department under the General Department of Taxation is established according to the provisions ofQuyết định 15/2021/QĐ-TTg.
- For individuals with income from wages, salaries, the direct managing đá bóng trực tiếp authority is the one that issues the đá bóng trực tiếp code and changes according to the đá bóng trực tiếp authority performing the đá bóng trực tiếp finalization for individuals as prescribed.
- For individuals receiving inheritance, gifts as securities or capital contributions in economic organizations, business establishments in Vietnam, required to declare đá bóng trực tiếp directly with the đá bóng trực tiếp authority, the direct managing đá bóng trực tiếp authority is the one managing the issuing unit; if there are multiple đá bóng trực tiếp authorities managing multiple issuing units, the direct managing đá bóng trực tiếp authority is where the individual receiving inheritance, gifts resides.
The direct managing đá bóng trực tiếp authority can be stated on the taxpayer registration certificate or the đá bóng trực tiếp code notification or the đá bóng trực tiếp authority management notification or the đá bóng trực tiếp authority assignment notification when issuing enterprise codes, cooperative codes, đá bóng trực tiếp codes, or when changing registration information or reassigning managing đá bóng trực tiếp authorities in accordance with the law.
