Which authority has trực tiếp bóng đá hôm nay power to extend trực tiếp bóng đá hôm nay suspension from exit from Vietnam for persons failing to fulfill tax obligations?

Which authority has trực tiếp bóng đá hôm nay power to extend trực tiếp bóng đá hôm nay suspension from exit from Vietnam for persons failing to fulfill tax obligations?

Based on point b, clause 2, Article 21 ofDecree 126/2020/ND-CP, trực tiếp bóng đá hôm nay regulation is as follows:

Fulfillment of Tax Payment Obligations in trực tiếp bóng đá hôm nay Case of Exit

1. trực tiếp bóng đá hôm nay cases for suspension from exit from Vietnam include:

a) Individual taxpayers or individuals who are trực tiếp bóng đá hôm nay legal representatives of enterprises subject to enforcement measures regarding administrative decisions on tax management and have not completed their tax obligations.

b) Vietnamese citizens exiting trực tiếp bóng đá hôm nay country to settle abroad who have not completed their tax obligations.

c) Vietnamese citizens residing overseas before exiting who have not completed their tax obligations.

d) Foreigners before exiting from Vietnam who have not completed their tax obligations.

2. trực tiếp bóng đá hôm nay authority to decide on suspension from exit from Vietnam, extension of suspension from exit from Vietnam, or cancellation of suspension from exit from Vietnam:

a) trực tiếp bóng đá hôm nay head of trực tiếp bóng đá hôm nay tax management agency directly managing trực tiếp bóng đá hôm nay taxpayer has trực tiếp bóng đá hôm nay authority, based on trực tiếp bóng đá hôm nay actual situation and tax management operations in trực tiếp bóng đá hôm nay area, to decide on selecting cases for suspension from exit from Vietnam as specified in clause 1 of this Article.

b) trực tiếp bóng đá hôm nay person who has trực tiếp bóng đá hôm nay authority to decide on suspension from exit from Vietnam also has trực tiếp bóng đá hôm nay authority to decide on trực tiếp bóng đá hôm nay extension and cancellation of trực tiếp bóng đá hôm nay suspension from exit from Vietnam.

c) trực tiếp bóng đá hôm nay person with trực tiếp bóng đá hôm nay authority to decide on suspension from exit from Vietnam has trực tiếp bóng đá hôm nay responsibility to cancel trực tiếp bóng đá hôm nay suspension from exit from Vietnam within no more than 24 working hours from when trực tiếp bóng đá hôm nay taxpayer completes their tax obligations.

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According to trực tiếp bóng đá hôm nay above regulation, trực tiếp bóng đá hôm nay authority to extend trực tiếp bóng đá hôm nay suspension from exit from Vietnam for persons failing to fulfill tax obligations is held by trực tiếp bóng đá hôm nay authority that decides on trực tiếp bóng đá hôm nay suspension from exit from Vietnam.

Moreover, according to point a, clause 2, Article 21 ofDecree 126/2020/ND-CP, trực tiếp bóng đá hôm nay authority deciding on suspension from exit from Vietnam is trực tiếp bóng đá hôm nay head of trực tiếp bóng đá hôm nay tax management agency directly managing trực tiếp bóng đá hôm nay taxpayer. This individual has trực tiếp bóng đá hôm nay authority based on trực tiếp bóng đá hôm nay actual situation and tax management tasks in trực tiếp bóng đá hôm nay area to select cases for suspension from exit from Vietnam.

Thus, trực tiếp bóng đá hôm nay authority to extend trực tiếp bóng đá hôm nay suspension from exit from Vietnam for persons failing to fulfill tax obligations is trực tiếp bóng đá hôm nay head of trực tiếp bóng đá hôm nay tax management agency directly managing trực tiếp bóng đá hôm nay taxpayer.

Which authority has trực tiếp bóng đá hôm nay power to extend trực tiếp bóng đá hôm nay suspension from exit from Vietnam for persons failing to fulfill tax obligations?(Image from trực tiếp bóng đá hôm nay Internet)

What are trực tiếp bóng đá hôm nay procedures for implementing trực tiếp bóng đá hôm nay extension of suspension from exit from Vietnam for persons failing to fulfill tax obligations?

Based on clause 3, Article 21 ofDecree 126/2020/ND-CP, trực tiếp bóng đá hôm nay procedures for implementing trực tiếp bóng đá hôm nay extension of suspension from exit from Vietnam for persons failing to fulfill tax obligations are as follows:

- After reviewing and accurately determining trực tiếp bóng đá hôm nay tax payment obligations of trực tiếp bóng đá hôm nay taxpayer, trực tiếp bóng đá hôm nay tax management agency directly managing trực tiếp bóng đá hôm nay taxpayer compiles a list of individuals, including those who are trực tiếp bóng đá hôm nay legal representatives of enterprises, subject to exit suspension. trực tiếp bóng đá hôm nay agency prepares a document in compliance with Form No. 01/XC in Appendix III, which is issued alongsideDecree 126/2020/ND-CP, to send to trực tiếp bóng đá hôm nay immigration management agency and concurrently notify trực tiếp bóng đá hôm nay taxpayer to fulfill their tax obligations before exiting.

- On trực tiếp bóng đá hôm nay same day of receiving trực tiếp bóng đá hôm nay tax management agency's exit suspension document, trực tiếp bóng đá hôm nay immigration management agency is responsible for executing trực tiếp bóng đá hôm nay suspension from exit from Vietnam as per regulations and posting it on their website.

- If trực tiếp bóng đá hôm nay taxpayer has fulfilled their tax obligations, trực tiếp bóng đá hôm nay tax management agency issues a document canceling trực tiếp bóng đá hôm nay exit suspension within 24 working hours, in accordance with Form No. 02/XC in Appendix III issued alongsideDecree 126/2020/ND-CP, and sends it to trực tiếp bóng đá hôm nay immigration management agency to perform trực tiếp bóng đá hôm nay cancellation of exit suspension as regulated.

+ If within 30 days before trực tiếp bóng đá hôm nay expiration of trực tiếp bóng đá hôm nay suspension from exit from Vietnam period trực tiếp bóng đá hôm nay taxpayer has not completed their tax obligations, trực tiếp bóng đá hôm nay tax management agency sends an extension document of trực tiếp bóng đá hôm nay suspension from exit from Vietnam according to Form No. 02/XC in Appendix III issued alongsideDecree 126/2020/ND-CPto trực tiếp bóng đá hôm nay immigration management agency, simultaneously notifying trực tiếp bóng đá hôm nay taxpayer.

- Documents concerning suspension from exit from Vietnam, extension of suspension from exit from Vietnam, and cancellation thereof are sent via postal services or by electronic means if electronic transaction conditions are met and are posted on trực tiếp bóng đá hôm nay tax management agency's website. In cases where trực tiếp bóng đá hôm nay postal delivery document to trực tiếp bóng đá hôm nay taxpayer is returned and trực tiếp bóng đá hôm nay document has been posted on trực tiếp bóng đá hôm nay tax management agency's website, it is considered as sent.

Who is subject to suspension from exit from Vietnam when failing to fulfill tax obligations?

Based on clause 1, Article 66 ofLaw on Tax Administration 2019, amended by clause 9, Article 6 of trực tiếp bóng đá hôm nayLaw Amending Laws on Securities, Accounting, Independent Audit, State Budget, Management and Use of Public Property, Tax Administration, Personal Income Tax, National Reserve, Handling of Administrative Violations 2024, which regulates trực tiếp bóng đá hôm nay subjects to suspension from exit from Vietnam when failing to fulfill tax obligations as follows:

Fulfillment of Tax Payment Obligations in trực tiếp bóng đá hôm nay Case of Exit

1. Individuals engaged in business activities, business household heads, individuals who are legal representatives of enterprises, cooperatives, unions of cooperatives subject to enforcement of administrative decisions on tax management, Vietnamese individuals exiting to settle abroad, Vietnamese individuals residing overseas, and foreigners before exiting from Vietnam must complete their tax obligations; those who have not completed their tax obligations regarding trực tiếp bóng đá hôm nay tax debt amount and debt duration as defined by trực tiếp bóng đá hôm nay Government of Vietnam shall be subject to suspension from exit from Vietnam according to regulations on exit and entry. trực tiếp bóng đá hôm nay tax management agency must notify trực tiếp bóng đá hôm nay taxpayer in advance about trực tiếp bóng đá hôm nay application of trực tiếp bóng đá hôm nay suspension from exit from Vietnam measure.

2. trực tiếp bóng đá hôm nay tax management agency is responsible for notifying trực tiếp bóng đá hôm nay immigration management agency about trực tiếp bóng đá hôm nay individuals and taxpayers specified in clause 1 of this Article.

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Thus, trực tiếp bóng đá hôm nay subjects to suspension from exit from Vietnam when failing to fulfill tax obligations are:

- Individuals engaged in business activities, business household heads, individuals who are legal representatives of enterprises, cooperatives, unions of cooperatives subject to enforcement for administrative decisions on tax management;

- Individuals who are Vietnamese citizens exiting to settle abroad, Vietnamese citizens residing overseas, and foreigners before exiting from Vietnam must fulfill their tax obligations;