When is the failure to submit a taxpayer registration application not considered kết quả bóng đá trực tiếp evasion in Vietnam?

When is the failure to submit a taxpayer registration applicationnot considered kết quả bóng đá trực tiếp evasion in Vietnam?

Under Article 143 of theLaw on kết quả bóng đá trực tiếp Management 2019, the acts of kết quả bóng đá trực tiếp evasion are regulated as follows:

kết quả bóng đá trực tiếp evasion

1. Failure to submit the application for taxpayer registration; failure to submit the kết quả bóng đá trực tiếp declaration dossier or to submit the kết quả bóng đá trực tiếp declaration within 90 days from the deadline or extended deadline for submission specified in this Law.

2. Failure to record the revenues relevant to calculation of kết quả bóng đá trực tiếp payable in the accounting books.

3. Failure to issue invoices when selling goods/services as prescribed by law; write lower prices on the sale invoices than the actual prices.

4. Use of illegal invoices or illegal use of invoices for purchases in order to decrease the kết quả bóng đá trực tiếp payable or increase the kết quả bóng đá trực tiếp eligible for remission, deduction, refund or cancellation.

5. Use of documents that do not truthfully reflect the nature of the transactions or their values which leads to decrease in the kết quả bóng đá trực tiếp payable or increase in the kết quả bóng đá trực tiếp eligible for remission, refund or cancellation.

6. Incorrect declaration of exports or imports without making supplementation after customs clearance is granted.

7. Deliberate omission or incorrect declaration of export or import duty.

8. Collaboration with the consignor in evading import duty.

9. Repurposing of kết quả bóng đá trực tiếp-free goods without informing the kết quả bóng đá trực tiếp authority.

10. Carrying on business operation during the suspension period without informing the kết quả bóng đá trực tiếp authority.

11. In the following cases, the penalties mentioned in Clause 1 Article 141 shall be imposed instead of penalties for kết quả bóng đá trực tiếp evasion:

a) The taxpayer fails to submit the application for taxpayer registration; fails to submit the kết quả bóng đá trực tiếp declaration dossier or submits the kết quả bóng đá trực tiếp declaration after 90 days without incurring kết quả bóng đá trực tiếp;

b) The taxpayer fails to submit the kết quả bóng đá trực tiếp declaration dossier within 90 days after kết quả bóng đá trực tiếp is incurred but has fully paid the kết quả bóng đá trực tiếp, late payment interest before the kết quả bóng đá trực tiếp authority announces the kết quả bóng đá trực tiếp audit or kết quả bóng đá trực tiếp inspection decision, or before the kết quả bóng đá trực tiếp authority issues the record on late submission of the kết quả bóng đá trực tiếp declaration dossier.

Thus, failure to submit a taxpayer registration application is considered an act of kết quả bóng đá trực tiếp evasion.

However,the taxpayerfailingto submit a taxpayer registration applicationwithout incurring taxwillfacepenaltiesfor violations against kết quả bóng đá trực tiếp proceduresinstead of penalties for kết quả bóng đá trực tiếp evasion.

When is the failure to submit a taxpayer registration application not considered kết quả bóng đá trực tiếp evasion in Vietnam? (Image from the Internet)

What are the methods ofreceiving taxpayer registration applications by kết quả bóng đá trực tiếp authorities in Vietnam?

Under Article 41 of theLaw on kết quả bóng đá trực tiếp Management 2019, the regulations are as follows:

Responsibilities of the Minister of Finance and kết quả bóng đá trực tiếp authorities in taxpayer registration

1. The Minister of Finance shall specify the documents, procedures and forms of taxpayer registration prescribed in article 31, 34, 36, 37, 38, 39 and 40 of this Law.

2. kết quả bóng đá trực tiếp authorities shall receive taxpayer registration applications from taxpayers:

a) in person at kết quả bóng đá trực tiếp authorities;

b) by post; or

c) electronically via portals of kết quả bóng đá trực tiếp authorities and via the National business registration portal.

3. kết quả bóng đá trực tiếp authorities shall process taxpayer registration applications as follows:

a) In case the application is complete, announce the acceptance, and process the application within 03 working days starting from the date of receipt;

b) In case the application is incomplete, notify the taxpayer within 02 working days starting from the date of receipt.

4. In case an application for taxpayer registration is submitted together with the application for business registration on the National business registration portal, the receiving authority shall send it to kết quả bóng đá trực tiếp authorities for processing and inform the result to the taxpayer as prescribed in this Law and other relevant regulations.

kết quả bóng đá trực tiếp authorities receive taxpayer registration applications from taxpayers through the following three methods:

- in person at kết quả bóng đá trực tiếp authorities;

- by post; or

- electronically via portals of kết quả bóng đá trực tiếp authorities and via the National business registration portal.

Shall information about taxpayers who commit kết quả bóng đá trực tiếp evasion in Vietnam be published?

Under Article 100 of theLaw on kết quả bóng đá trực tiếp Management 2019, the regulations are as follows:

Publishing taxpayer information

1. kết quả bóng đá trực tiếp authorities may publish information about a taxpayer if such taxpayer:

a) evades kết quả bóng đá trực tiếp; delays paying kết quả bóng đá trực tiếp and other amounts payable to state budget; owes overdue kết quả bóng đá trực tiếp and other amounts payable to state budget;

b) commits a kết quả bóng đá trực tiếp offence that affects interests and kết quả bóng đá trực tiếp liability of another organization or individual;

c) fails to comply with the kết quả bóng đá trực tiếp authorities’ request as prescribed by law.

2. The Government shall elaborate this Article.

kết quả bóng đá trực tiếp authorities shall publish information about taxpayers who commit kết quả bóng đá trực tiếp evasion.