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Whattypes of dossiers are subject to inspection before refundin Vietnam?
According to Article 73 of theLaw on Tax Administration 2019, the types of dossiers subject to inspection before kết quả bóng đá trực tiếp include:
Classification of tax kết quả bóng đá trực tiếp dossiers
1. Tax kết quả bóng đá trực tiếp dossiers are classified into dossiers subject to inspection before kết quả bóng đá trực tiếp and dossiers eligible for a pre-kết quả bóng đá trực tiếp procedure.
- Dossiers subject to inspection before kết quả bóng đá trực tiếp include:
a) The dossier of a taxpayer requesting a tax kết quả bóng đá trực tiếp for the first time in each case of tax kết quả bóng đá trực tiếp as stipulated by tax law. If a taxpayer submits a tax kết quả bóng đá trực tiếp dossier to the tax authority for the first time but is not eligible for a kết quả bóng đá trực tiếp according to regulations, subsequent kết quả bóng đá trực tiếp requests are still considered as initial kết quả bóng đá trực tiếp requests;
b) The dossier of a taxpayer requesting a tax kết quả bóng đá trực tiếp within 2 years from the time of being sanctioned for tax evasion;
c) The dossier of an organization that dissolves, bankrupts, terminates operations, sells, assigns, or transfers a state-owned enterprise;
d) A tax kết quả bóng đá trực tiếp dossier of high tax risk according to the risk management classification in tax administration;
dd) A tax kết quả bóng đá trực tiếp dossier that belongs to a pre-kết quả bóng đá trực tiếp case but has expired according to a written notice from the tax authority, and the taxpayer fails to explain or supplement the tax kết quả bóng đá trực tiếp dossier or has explanations, supplements but cannot prove the declared tax amount is correct;
e) A tax kết quả bóng đá trực tiếp dossier for exported, imported goods not paid through commercial banks or other financial institutions as prescribed by law;
g) A tax kết quả bóng đá trực tiếp dossier for exported, imported goods subject to inspection before kết quả bóng đá trực tiếp as regulated by the Government of Vietnam.
3. Dossiers eligible for a pre-kết quả bóng đá trực tiếp procedure are those of taxpayers that are not mentioned in clause 2 of this Article.
4. The Minister of Finance shall provide detailed guidance on this Article.
Based on the above provisions, the types of dossiers subject to inspection before kết quả bóng đá trực tiếp include:
- The dossier of a taxpayer requesting a tax kết quả bóng đá trực tiếp for the first time in each case of tax kết quả bóng đá trực tiếp as stipulated by tax law. If a taxpayer submits a tax kết quả bóng đá trực tiếp dossier for the first time to the tax authority but is not eligible for a kết quả bóng đá trực tiếp according to regulations, subsequent kết quả bóng đá trực tiếp requests are still considered the first kết quả bóng đá trực tiếp request.
- The dossier of a taxpayer requesting a tax kết quả bóng đá trực tiếp within 2 years from the time of being sanctioned for tax evasion.
- The dossier of an organization that has dissolved, bankrupt, terminated operations, sold, assigned, or transferred a state-owned enterprise.
- A tax kết quả bóng đá trực tiếp dossier of high tax risk according to the risk management classification in tax administration.
- A tax kết quả bóng đá trực tiếp dossier that belongs to a pre-kết quả bóng đá trực tiếp case but has expired according to a written notice from the tax authority and the taxpayer fails to explain or supplement the tax kết quả bóng đá trực tiếp dossier or has explanations, supplements but cannot prove the declared tax amount is accurate.
- A tax kết quả bóng đá trực tiếp dossier for exported, imported goods not paid through commercial banks or other financial institutions as prescribed by law.
- A tax kết quả bóng đá trực tiếp dossier for exported, imported goods subject to inspection before kết quả bóng đá trực tiếp as regulated by the Government of Vietnam.
What types of dossiers are subject to inspection before kết quả bóng đá trực tiếp in Vietnam?(Image from the Internet)
What is the time limit for resolving dossiers subject to inspection before kết quả bóng đá trực tiếp in Vietnam?
According to clause 2 Article 75 of theTax Management Law 2019, the time limit for resolving dossiers subject to inspection before kết quả bóng đá trực tiếp is specified as follows:
- For dossiers subject to inspection before kết quả bóng đá trực tiếp, no later than 40 days from the date the tax authority sends a written notification of accepting the dossier and the time limit for resolving the tax kết quả bóng đá trực tiếp dossier, the tax authority must decide to kết quả bóng đá trực tiếp or not kết quả bóng đá trực tiếp the tax to the taxpayer if the dossier does not meet the kết quả bóng đá trực tiếp conditions.
What are regulations onreception and response of tax kết quả bóng đá trực tiếp dossiers in Vietnam?
According to Article 72 of theLaw on Tax Administration 2019, the reception and response of tax kết quả bóng đá trực tiếp dossiers are regulated as follows:
- Duties in receiving tax kết quả bóng đá trực tiếp dossiers:
+ The tax authority directly managing the taxpayer shall receive the tax kết quả bóng đá trực tiếp dossiers for cases eligible for kết quả bóng đá trực tiếp according to tax law. The tax authority in charge of revenue shall receive the overpaid compensation dossiers; in cases of kết quả bóng đá trực tiếp due to corporate income tax finalization or personal income tax finalization, the tax authority shall receive the corporate income tax finalization, personal income tax finalization dossiers from the taxpayer to process the overpaid compensation dossiers;
+ The customs authority managing the revenue shall receive the tax kết quả bóng đá trực tiếp dossiers in cases of kết quả bóng đá trực tiếp under tax law; in cases where foreigners or overseas Vietnamese expatriates exit with goods subject to a tax kết quả bóng đá trực tiếp, the customs authority at the exit point shall receive the tax kết quả bóng đá trực tiếp dossier.
- Forms of submitting tax kết quả bóng đá trực tiếp dossiers:
+ Submit directly at the tax authority;
+ Send via postal services;
+ Send electronic dossiers through the electronic transaction portal of the tax authority.
- Process classification of dossiers and notify the taxpayer about the acceptance of the dossier and time limit for resolving the tax kết quả bóng đá trực tiếp dossier or notify in writing if the dossier is incomplete within 3 working days from the date of receiving the dossier.
