When is the deadline for submitting xem bóng đá trực tiếp trên youtube declarations in Vietnam for Quarter 4 of 2024? Shall xem bóng đá trực tiếp trên youtube declarations for Quarter 4 of 2024 be submitted online in Vietnam?
When is the deadline for submitting xem bóng đá trực tiếp trên youtube declarations in Vietnam for Quarter 4 of 2024?
Pursuant to Article 44 of theLaw on xem bóng đá trực tiếp trên youtube Administration 2019, the deadline for submitting xem bóng đá trực tiếp trên youtube declarations is stipulated as follows:
- The deadline for submitting xem bóng đá trực tiếp trên youtube declarations for taxes declared on a monthly or quarterly basis is as follows:
+ No later than the 20th day of the following month for monthly declarations;
+ No later than the last day of the first month of the subsequent quarter for quarterly declarations.
- For taxes calculated annually, the deadlines are as follows:
+ No later than the last day of the third month after the end of the calendar or financial year for annual settlement documents; no later than the last day of the first month of the calendar or financial year for annual xem bóng đá trực tiếp trên youtube declarations;
+ No later than the last day of the fourth month after the end of the calendar year for personal income xem bóng đá trực tiếp trên youtube settlement documents of individuals directly settling taxes;
+ No later than December 15 of the preceding year for flat xem bóng đá trực tiếp trên youtube declarations of business households and individuals paying xem bóng đá trực tiếp trên youtube by the flat method; in case of new business households or individuals, within 10 days from the start of business.
- For taxes declared and submitted each time a xem bóng đá trực tiếp trên youtube obligation arises, the deadline is no later than the 10th day from the arising date.
- In cases of business cessation, contract termination, or business reorganization, the deadline is no later than the 45th day from the event occurrence date.
- If the taxpayer submits the xem bóng đá trực tiếp trên youtube declaration electronically on the last day of the deadline and the xem bóng đá trực tiếp trên youtube authority's electronic portal encounters issues, the taxpayer must submit electronically on the following day after the portal resumes operation.
Therefore,according to the regulation above, the deadline for submitting the xem bóng đá trực tiếp trên youtube declaration for Quarter 4 of 2024 is January 31, 2025. However, since January 31, 2025, is a public holiday, it will be postponed to the next working day based on regulations in Article 86 ofCircular 80/2021/TT-BTC, making the final deadline February 3, 2025.
When is the deadline for submitting xem bóng đá trực tiếp trên youtube declarations in Vietnamfor Quarter 4 of 2024? Shall xem bóng đá trực tiếp trên youtube declarations for Quarter 4 of 2024 be submitted online in Vietnam? (Image from Internet)
Shall xem bóng đá trực tiếp trên youtube declarations for Quarter 4 of 2024 be submitted online in Vietnam?
Pursuant to Article 4 ofCircular 19/2021/TT-BTCregarding principles of electronic xem bóng đá trực tiếp trên youtube transactions:
Principles of Electronic xem bóng đá trực tiếp trên youtube Transactions
1. Taxpayers engaging in electronic xem bóng đá trực tiếp trên youtube transactions must be able to access and use the Internet, have an email address, a digital signature as prescribed in Article 7 of this Circular, or a mobile phone number issued by a telecommunications company in Vietnam (for individuals not issued a digital certificate) that has been registered for transactions with xem bóng đá trực tiếp trên youtube authorities, except when choosing an electronic xem bóng đá trực tiếp trên youtube payment method as stipulated at Point e, Clause 2 of this Article as per bank or intermediary payment service provider regulations.
- Taxpayers may choose to perform electronic xem bóng đá trực tiếp trên youtube transactions through:
a) The General Department of Taxation's electronic portal.
b) The National Public Service Portal, or the Ministry of Finance's portal connected to the General Department of Taxation's electronic portal.
c) Other authoritative state bodies' portals (excluding Point b of this Clause) that are connected with the General Department of Taxation's electronic portal.
d) T-VAN service providers accepted by the General Department of Taxation to connect with the electronic portal.
e) Electronic payment services by banks or intermediary payment service providers for electronic xem bóng đá trực tiếp trên youtube payment.
...
Additionally, Clause a, Section 1, Article 8 ofCircular 19/2021/TT-BTCstates:
Determining the Timing for Electronic xem bóng đá trực tiếp trên youtube Declaration Submission, Electronic xem bóng đá trực tiếp trên youtube Payment and Time of Receipt of Notifications, Decisions, and Documents from xem bóng đá trực tiếp trên youtube Authorities
1. Time for Electronic xem bóng đá trực tiếp trên youtube Declaration Submission, Electronic xem bóng đá trực tiếp trên youtube Payment
a) Taxpayers can perform electronic xem bóng đá trực tiếp trên youtube transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, public holidays, and Tet holidays. The submission time for xem bóng đá trực tiếp trên youtube records is considered as the same day if the records are successfully signed and sent between 00:00:00 and 23:59:59.
...
Thus,based on the above regulations, taxpayers can submit xem bóng đá trực tiếp trên youtube declarations for Quarter 4 online if they have Internet access, an email address, a digital signature, or a mobile phone number issued by a telecommunications company in Vietnam (for individuals not issued a digital certificate) registered for transactions with xem bóng đá trực tiếp trên youtube authorities, except when choosing electronic xem bóng đá trực tiếp trên youtube payment methods as stipulated at Point e, Clause 2, Article 4 ofCircular 19/2021/TT-BTCexecuted according to bank or intermediary payment service provider regulations.
Note:Taxpayers can perform electronic xem bóng đá trực tiếp trên youtube transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, public holidays, and Tet holidays.
How much is the finefor making false declaration of information required in data fields of xem bóng đá trực tiếp trên youtube declaration forms in Vietnam?
The penalty for incorrect or incomplete information required in data fields of xem bóng đá trực tiếp trên youtube declarations is stipulated in Clause 2, Article 12 ofDecree 125/2020/ND-CP:
Penalties for Incorrect or Incomplete Entries in xem bóng đá trực tiếp trên youtube Records Not Leading to xem bóng đá trực tiếp trên youtube Shortfalls or Increased xem bóng đá trực tiếp trên youtube Exemption, Reduction, or Refund
1. Fines ranging from 500,000 VND to 1,500,000 VND for incorrect or incomplete entries in xem bóng đá trực tiếp trên youtube records not affecting the determination of xem bóng đá trực tiếp trên youtube obligations, except as stipulated in Clause 2 of this Article.
2. Fines ranging from 1,500,000 VND to 2,500,000 VND for incorrect or incomplete information required in data fields of xem bóng đá trực tiếp trên youtube declarations and appendices that do not affect xem bóng đá trực tiếp trên youtube obligation determination.
3. Fines ranging from 5,000,000 VND to 8,000,000 VND for the following acts:
a) Incorrect or incomplete entries related to xem bóng đá trực tiếp trên youtube obligation determination in xem bóng đá trực tiếp trên youtube records;
b) Acts as stipulated in Clause 3, Article 16; Clause 7, Article 17 of this Decree.
4. Remedial Measures:
a) Mandatory re-declaration and supplementary submission of xem bóng đá trực tiếp trên youtube record documents for acts stipulated in Clause 1, 2, and Point a, Clause 3 of this Article;
b) Mandatory adjustment of losses and input VAT amounts deducted and carried forward (if any) for acts stipulated in Clause 3 of this Article.
Additionally, pursuant to Clause 5, Article 5 ofDecree 125/2020/ND-CP:
Principles for Administrative Sanction on xem bóng đá trực tiếp trên youtube, Invoice Violations
...
5. For the same administrative xem bóng đá trực tiếp trên youtube or invoice violation, the fine for organizations is 2 times that for individuals, except for fines as stipulated in Articles 16, 17, and 18 of this Decree.
And Clause 4, Article 7 ofDecree 125/2020/ND-CPstates:
Forms of Sanction, Remedial Measures, and Principles for Applying Fines in Administrative Sanctions on xem bóng đá trực tiếp trên youtube, Invoice Violations
...
4. Principles for Applying Fines
a) The fines stipulated in Articles 10, 11, 12, 13, 14, 15, Clauses 1, 2, Article 19, and Chapter III of this Decree are fines for organizations.
For households and business households as taxpayers, the fines are equivalent to those for individuals.
...
Thus,for incorrect or incomplete information required in data fields of xem bóng đá trực tiếp trên youtube declarations, organizations may face administrative sanctions ranging from 1,500,000 VND to 2,500,000 VND.
In cases where the violator is an individual, the fine is half of the mentioned amount.
Additionally, individuals making incorrect or incomplete information required in data fields of xem bóng đá trực tiếp trên youtube declarations must undertake remedial measures, which include re-declaration and supplementary submission of xem bóng đá trực tiếp trên youtube record documents.
