What is vtv5 trực tiếp bóng đá hôm nay time limit for execution of tax or invoice-related administrative penalty charge decisions in Vietnam?

What is thetime limit for execution of tax or invoice-related administrative penalty charge decisions in Vietnam?

Pursuant to Article 40 ofDecree 125/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay following provisions apply:

Statute of Execution for Administrative Penalty Decisions on Tax and Invoice Violations

1. vtv5 trực tiếp bóng đá hôm nay statute of execution for administrative penalty decisions on tax and invoice violations is one year from vtv5 trực tiếp bóng đá hôm nay date of issuing vtv5 trực tiếp bóng đá hôm nay penalty decision. If vtv5 trực tiếp bóng đá hôm nay tax authority has not yet delivered or sent vtv5 trực tiếp bóng đá hôm nay penalty decision to vtv5 trực tiếp bóng đá hôm nay violating organization or individual as stipulated in Article 39 of this Decree within vtv5 trực tiếp bóng đá hôm nay statute of execution, vtv5 trực tiếp bóng đá hôm nay penalty decision will not be executed.

If vtv5 trực tiếp bóng đá hôm nay penalty decision includes measures to remedy vtv5 trực tiếp bóng đá hôm nay consequences, these measures will still be applied.

...

Therefore, vtv5 trực tiếp bóng đá hôm nay statute of execution for administrative penalty decisions on tax and invoice violations is one year from vtv5 trực tiếp bóng đá hôm nay date of issuing vtv5 trực tiếp bóng đá hôm nay penalty decision.

If vtv5 trực tiếp bóng đá hôm nay above statute of execution expires and vtv5 trực tiếp bóng đá hôm nay tax authority has not delivered or sent vtv5 trực tiếp bóng đá hôm nay administrative penalty decision to vtv5 trực tiếp bóng đá hôm nay violating organization or individual, vtv5 trực tiếp bóng đá hôm nay penalty decision will not be executed.

What is vtv5 trực tiếp bóng đá hôm nay time limit for execution of tax or invoice-related administrative penalty charge decisions in Vietnam?(Image from Internet)

When is a tax-related administrative penalty charge decisionnot issued in Vietnam?

According to Article 38 ofDecree 125/2020/ND-CPon situations where a tax-related administrative penalty charge decision is not issued, include:

- No tax-related administrative penalty charge decision is issued in vtv5 trực tiếp bóng đá hôm nay following cases:

+ Cases as stipulated in Article 9 ofDecree 125/2020/ND-CPinvolve situations where administrative penalties for tax violations are not applied:

++ No administrative penalty is applied in situations where administrative violations are not penalized according to vtv5 trực tiếp bóng đá hôm nay law on handling administrative violations.

Taxpayers who are late in fulfilling electronic tax procedures due to technical malfunctions of vtv5 trực tiếp bóng đá hôm nay information technology system as notified on vtv5 trực tiếp bóng đá hôm nay tax authority’s electronic portal fall under cases caused by force majeure events as stipulated in Clause 4, Article 11 of vtv5 trực tiếp bóng đá hôm nay2012 Law on Handling Administrative Violations.

++ No administrative penalty is applied for tax violations and no late payment interest for taxes is charged to taxpayers who violate tax administration due to compliance with guiding documents or decisions by tax authorities or competent state agencies related to determining tax obligations (including guiding documents or decisions issued before December 5, 2020), except during audit or inspection at vtv5 trực tiếp bóng đá hôm nay taxpayer’s premises where no error in declaration or tax obligation determination is found, but later administrative tax violations are discovered.

++ No penalty is applied for tax violations in cases of incorrect declarations where vtv5 trực tiếp bóng đá hôm nay taxpayer has amended vtv5 trực tiếp bóng đá hôm nay tax declaration records and voluntarily paid vtv5 trực tiếp bóng đá hôm nay due tax amount fully before vtv5 trực tiếp bóng đá hôm nay tax authority announces vtv5 trực tiếp bóng đá hôm nay decision to check or audit tax at vtv5 trực tiếp bóng đá hôm nay taxpayer’s premises, or before vtv5 trực tiếp bóng đá hôm nay tax authority discovers such without audit or inspection, or before other competent agencies find such errors.

++ No penalty is applied for violations of tax procedures for individuals directly finalizing personal income tax late that incur tax refunds; business households, individual businesses have been subjected to tax determination as per Article 51 of vtv5 trực tiếp bóng đá hôm nay2019 Law on Tax Administration.

++ No penalty is applied for deadline violations in submitting tax declaration records during periods when taxpayers are granted extensions to file.

+ Unable to identify vtv5 trực tiếp bóng đá hôm nay administrative violation subject for tax;

+ vtv5 trực tiếp bóng đá hôm nay statute of limitations for administrative penalties for tax-related violations as stipulated in Article 8 ofDecree 125/2020/ND-CPor vtv5 trực tiếp bóng đá hôm nay deadline for issuing penalty decisions as per vtv5 trực tiếp bóng đá hôm nay law on handling administrative violations has expired;

+ Individuals who violate administrative regulations on tax have died, are missing; organizations have been dissolved or went bankrupt during vtv5 trực tiếp bóng đá hôm nay timeframe for issuing penalty decisions, except for cases noted in point c, Clause 4, Article 41 ofDecree 125/2020/ND-CP.

vtv5 trực tiếp bóng đá hôm nay basis for determining individuals' death, missing status; organizations' dissolution or bankruptcy status is as per Clause 2, Article 41 ofDecree 125/2020/ND-CP;

+ Transfer of case files with criminal indicators for prosecution purposes.

- In cases where no administrative penalty decision is issued as per points a, b, c, d, Clause 1, Article 38 ofDecree 125/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay competent authority must apply remedial actions (if any).

vtv5 trực tiếp bóng đá hôm nay decision to apply remedial measures must clearly state vtv5 trực tiếp bóng đá hôm nay reasons for not issuing vtv5 trực tiếp bóng đá hôm nay administrative penalty decision; measures applied, responsibilities and completion deadlines.

Which entitiesare subject to administrative penalties for tax-related violations in Vietnam?

According to Article 3 ofDecree 125/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay subjects to administrative penalties for tax-related violations include:

[1] Taxpayers with acts of administrative violations on tax, invoices.

In cases where taxpayers authorize other organizations or individuals to perform tax obligations, and vtv5 trực tiếp bóng đá hôm nay tax law and tax administration law mandate vtv5 trực tiếp bóng đá hôm nay proxy to fulfill certain obligations on behalf of vtv5 trực tiếp bóng đá hôm nay taxpayer, if vtv5 trực tiếp bóng đá hôm nay proxy commits administrative violations stipulated in this Decree, vtv5 trực tiếp bóng đá hôm nay proxy shall be penalized in accordance with this Decree.

Per vtv5 trực tiếp bóng đá hôm nay tax law and tax administration law, entities or individuals responsible for taxpayer registration, declaration, or payment on behalf of taxpayers who commit administrative violations as per this Decree, shall be subject to administrative penalties for taxes as per this Decree.

[2] Organizations and individuals related to administrative violations on tax, invoices.

* Taxpayers being organizations subject to administrative penalties for tax-related violations, invoices include:

- Enterprises established and operating under vtv5 trực tiếp bóng đá hôm nay Law on Enterprises, Law on Investment, Law on Credit Institutions, Law on Insurance Business, Law on Securities, Law on Petroleum, Law on Commerce, and other legal documents; dependent units of enterprises, business locations directly declaring, paying taxes, and using invoices;

- Public and non-public administrative units;

- Organizations established and operating under vtv5 trực tiếp bóng đá hôm nay Law on Cooperatives;

- Foreign organizations, enterprises, branches, representative offices of foreign traders, executive offices of foreign contractors in Vietnam engaging in business or having income arising in Vietnam;

- State agencies committing administrative violations on tax, invoices, where such acts are outside state management duties assigned;

- Partnerships and other organizations established per vtv5 trực tiếp bóng đá hôm nay legal provisions.