What should taxpayers do if they do not concur with the đá bóng trực tiếp imposed by đá bóng trực tiếp authorities in Vietnam?
What should taxpayers do if they do not concur with the đá bóng trực tiếp imposed by đá bóng trực tiếp authorities in Vietnam?
Based on Article 54 of theLaw on đá bóng trực tiếp Administration 2019, the regulations are as follows:
Responsibilities of taxpayers in paying the đá bóng trực tiếp imposed by đá bóng trực tiếp authorities
Taxpayers must pay the đá bóng trực tiếp imposed by đá bóng trực tiếp authorities according to the đá bóng trực tiếp handling decision of the đá bóng trực tiếp administration agency; in case they do not concur with the đá bóng trực tiếp amount determined by the đá bóng trực tiếp administration agency, taxpayers must still pay that đá bóng trực tiếp amount and have the right to request the đá bóng trực tiếp administration agency to explain or file complaints, lawsuits regarding the đá bóng trực tiếp liability imposition. Taxpayers are responsible for providing dossiers and documents to substantiate their complaints or lawsuits.
If taxpayers do not concur with the đá bóng trực tiếp amount determined by the đá bóng trực tiếp administration agency, they must still pay that đá bóng trực tiếp amount.
Simultaneously, taxpayers have the right to request the đá bóng trực tiếp administration agency to explain or file complaints, lawsuits regarding the đá bóng trực tiếp liability imposition.
Taxpayers must provide dossiers and documents to substantiate their complaints or lawsuits.
What should taxpayers do if they do not concur with the đá bóng trực tiếp imposed by đá bóng trực tiếp authorities in Vietnam? (Image from Internet)
What documents must taxpayers present to not be imposed đá bóng trực tiếp liability in Vietnam?
Based on Article 14 of theDecree 126/2020/ND-CP, the regulations are as follows:
Cases of đá bóng trực tiếp liability imposition
Taxpayers will be subjected to đá bóng trực tiếp liability imposition by the đá bóng trực tiếp authority in the following cases:
Not registering for taxpayer as stipulated in Article 33 of the Law on đá bóng trực tiếp Administration.
Not declaring đá bóng trực tiếp or improperly declaring đá bóng trực tiếp as stipulated in Article 42 of the Law on đá bóng trực tiếp Administration.
Not submitting supplementary đá bóng trực tiếp dossiers at the request of the đá bóng trực tiếp administration agency or submitting supplementary đá bóng trực tiếp dossiers that are incomplete, untruthful, or inaccurate regarding the đá bóng trực tiếp calculation basis to determine the payable đá bóng trực tiếp amount.
Not reflecting or improperly reflecting the figures on accounting books to determine đá bóng trực tiếp obligations.
5. Not presenting accounting books, invoices, documents, and other necessary materials related to the determination of elements forming the đá bóng trực tiếp calculation basis; not determining the payable đá bóng trực tiếp amount within the stipulated time frame or after the đá bóng trực tiếp inspection period, đá bóng trực tiếp audit at the taxpayer's headquarters has ended.
Not complying with the đá bóng trực tiếp inspection decision within 10 working days from the date of decision issuance, except for cases where the inspection period is postponed as regulated.
Not complying with the đá bóng trực tiếp audit decision within 15 days from the date of decision issuance, except for cases where the audit period is postponed as regulated.
Buying, selling, exchanging, and accounting the value of goods and services not according to the normal market transaction value.
Buying, exchanging goods, services using illegal invoices, using legal invoices illegally for transactions where goods and services exist genuinely as determined by investigative, auditing, and inspecting authorities and have been declared for revenue, cost đá bóng trực tiếp calculation.
Showing signs of absconding or dispersing assets to avoid đá bóng trực tiếp obligations.
Engaging in transactions not in line with the economic substance, not in line with the actual occurrence for the purpose of reducing the taxpayer's đá bóng trực tiếp obligations.
Failing to comply with the regulations on declaration obligations, determination of related-party transaction pricing, or not providing information as regulated regarding đá bóng trực tiếp management for enterprises involved in related-party transactions.
Taxpayers must present accounting books, invoices, documents, and other necessary materials related to the determination of đá bóng trực tiếp calculation basis elements; failure to determine the payable đá bóng trực tiếp amount within the stipulated time frame or after the đá bóng trực tiếp inspection period, đá bóng trực tiếp audit at the taxpayer's headquarters will result in đá bóng trực tiếp liability imposition by the đá bóng trực tiếp authority.
What are the procedures for đá bóng trực tiếp liability imposition in Vietnam?
Based on Article 16 of theDecree 126/2020/ND-CP, the regulations are as follows:
Authority, procedures, and decision for đá bóng trực tiếp liability imposition
- Authority for đá bóng trực tiếp liability imposition
The General Director of the General Department of Taxation; the Director of the đá bóng trực tiếp Department; the Head of the đá bóng trực tiếp Sub-Department have the authority to determine đá bóng trực tiếp.
- Procedures for đá bóng trực tiếp liability imposition
a) When determining đá bóng trực tiếp, the đá bóng trực tiếp authority must notify the taxpayer in writing about the đá bóng trực tiếp liability imposition and issue a decision on the đá bóng trực tiếp liability imposition. The đá bóng trực tiếp liability imposition decision must clearly state the reasons for đá bóng trực tiếp liability imposition, đá bóng trực tiếp liability imposition basis, đá bóng trực tiếp imposed by đá bóng trực tiếp authorities, and deadline for đá bóng trực tiếp payment.
b) In case the đá bóng trực tiếp authority determines đá bóng trực tiếp through đá bóng trực tiếp inspection or audit, the reasons for đá bóng trực tiếp liability imposition, đá bóng trực tiếp liability imposition basis, đá bóng trực tiếp imposed by đá bóng trực tiếp authorities, and deadline for đá bóng trực tiếp payment must be recorded in the đá bóng trực tiếp inspection, audit minutes, and the đá bóng trực tiếp handling decision of the đá bóng trực tiếp authority.
c) In case taxpayers are determined to pay đá bóng trực tiếp according to regulations, the đá bóng trực tiếp authority must impose administrative penalties and calculate the interest on late đá bóng trực tiếp payment according to legal regulations.
The đá bóng trực tiếp liability imposition follows the procedures as outlined:
- The đá bóng trực tiếp authority must notify the taxpayer in writing about the đá bóng trực tiếp liability imposition and issue a đá bóng trực tiếp liability imposition decision. This decision must clearly state the reasons for đá bóng trực tiếp liability imposition, the đá bóng trực tiếp liability imposition basis, the đá bóng trực tiếp imposed by đá bóng trực tiếp authorities, and the deadline for đá bóng trực tiếp payment.
- If the đá bóng trực tiếp authority determines đá bóng trực tiếp through đá bóng trực tiếp inspection or audit, the reasons for đá bóng trực tiếp liability imposition, đá bóng trực tiếp liability imposition basis, đá bóng trực tiếp imposed by đá bóng trực tiếp authorities, and deadline for đá bóng trực tiếp payment must be recorded in the đá bóng trực tiếp inspection, audit minutes, and the đá bóng trực tiếp handling decision of the đá bóng trực tiếp authority.
- If taxpayers are determined to pay taxes according to regulations, the đá bóng trực tiếp authority must impose administrative penalties and calculate the interest on late đá bóng trực tiếp payment according to legal regulations.
