What measure is applied for trực tiếp bóng đá k+ tax enforcements on a taxpayer who is employed on trực tiếp bóng đá k+ payroll in Vietnam?
What measure is applied for trực tiếp bóng đá k+ tax enforcements on a taxpayer who is employed on trực tiếp bóng đá k+ payroll in Vietnam?
Pursuant to Clause 1, Article 130 of trực tiếp bóng đá k+Law on Tax Administration 2019, regulations on enforcement by means of partial wage or income deduction are as follows:
Enforcement by means of partial wage or income deduction
- trực tiếp bóng đá k+ measure of partially deducting wages or income is applied to a taxpayer who is subject to enforcement of an administrative tax management decision and is working under trực tiếp bóng đá k+ payroll or a contract of 06 months or more, or is receiving a pension or disability benefits.
- trực tiếp bóng đá k+ deduction rate for wages, pensions, or disability benefits for individuals is not less than 10% and not more than 30% of trực tiếp bóng đá k+ total monthly wages, pensions, or benefits of that individual; for other types of income, trực tiếp bóng đá k+ deduction rate is based on actual income, but not exceeding 50% of trực tiếp bóng đá k+ total income.
- trực tiếp bóng đá k+ agency or organization employing and managing trực tiếp bóng đá k+ wages or income of trực tiếp bóng đá k+ person subject to enforcement of an administrative tax management decision has trực tiếp bóng đá k+ following responsibilities:
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Thus, trực tiếp bóng đá k+ measure of partially deducting wages or income applies to individuals employed on trực tiếp bóng đá k+ payroll when a taxpayer is enforced to comply with an administrative tax management decision.
What measure is applied for trực tiếp bóng đá k+ tax enforcements on a taxpayer who is employed on trực tiếp bóng đá k+ payroll in Vietnam?(Image from trực tiếp bóng đá k+ Internet)
What are rules for imposition of penalties for tax administrative offences in Vietnam?
Pursuant to Article 136 of trực tiếp bóng đá k+Law on Tax Administration 2019, specific principles regarding administrative penalties for tax violations are as follows:
[1]penalties for tax administrative offences are executed according to trực tiếp bóng đá k+ laws on tax administration and trực tiếp bóng đá k+ laws on handling administrative violations.
[2]Administrative violations concerning trực tiếp bóng đá k+ illegal use of invoices, unauthorized use of invoices, or use of non-conformable invoices leading to underpayment or tax evasion are penalized under administrative tax management violations instead of invoice violations.
[3]trực tiếp bóng đá k+ maximum monetary penalty for acts of incorrect declaration leading to underpayment or increase of exempted, reduced, refunded, or non-collectible taxes, and tax evasion acts, are governed by this Law.
[4]For trực tiếp bóng đá k+ same administrative tax management violation, trực tiếp bóng đá k+ pecuniary penalty for organizations is double that for individuals, except for penalties related to incorrect declarations leading to underpayments or increased tax benefits, tax evasion acts.
[5]In cases where trực tiếp bóng đá k+ taxpayer is subject to tax assessment under Articles 50 and 52 of this Law, trực tiếp bóng đá k+ administrative tax management penalty may be imposed based on trực tiếp bóng đá k+ nature and extent of trực tiếp bóng đá k+ violation as per this Law.
[6]An official with authority performing public duty, upon finding an administrative tax management violation, must prepare a record of trực tiếp bóng đá k+ administrative violation as prescribed. In case of electronic taxpayer registration or filing, if trực tiếp bóng đá k+ receipt confirmation clarifies trực tiếp bóng đá k+ administrative tax management violation, this notice serves as trực tiếp bóng đá k+ record for penalty decision-making.
[7]If a tax management law violation warrants criminal accountability, it follows trực tiếp bóng đá k+ provisions of criminal law.
Vietnam: How many forms of penalties for tax administrative offences are there?
According to Clause 1, Article 138 of trực tiếp bóng đá k+Law on Tax Administration 2019, specific forms of penalties, monetary fines, and remedial measures are stipulated as follows:
Forms of penalties, monetary fines, and remedial measures
- trực tiếp bóng đá k+ forms of penalties for tax administrative offences include:
a) Warning;
b) Fine.
- trực tiếp bóng đá k+ monetary fines for administrative tax management violations are specified as follows:
a) trực tiếp bóng đá k+ maximum fine for actions described in Article 141 of this Law is applied as per regulations on handling administrative violations;
b) A 10% fine of trực tiếp bóng đá k+ undeclared taxable amount or falsely declared amount for exemptions, reductions, refunds, or non-collectible taxes for violations stated in point a, clause 2, Article 142 of this Law;
c) A 20% fine of trực tiếp bóng đá k+ undeclared taxable amount or falsely declared amount for exemptions, reductions, refunds, or non-collectible taxes for violations stated in clause 1 and points b, c, clause 2, Article 142 of this Law;
d) Fines ranging from 01 to 03 times trực tiếp bóng đá k+ amount of evaded tax for actions listed in Article 143 of this Law.
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Based on trực tiếp bóng đá k+ above regulations, there are two forms of penalties for tax administrative offences: warning and fine.
