Người trực tiếp bóng đá việt nam hôm nay thuế được hiểu như thế nào?
Which entities are taxpayers in Vietnam?
Currently, there is no specific information regarding the concept of a taxpayer according to the provisions of the law. However, Clause 1 of Article 2 of theLaw on kết quả bóng đá trực tiếp Administration 2019stipulates on taxpayers as follows:
Subjects of application
1. Taxpayers include:
a) Organizations, households, business households, individuals paying taxes according to the provisions of kết quả bóng đá trực tiếp law;
b) Organizations, households, business households, individuals paying other amounts due to the state budget;
c) Organizations, individuals deducting taxes.
2. kết quả bóng đá trực tiếp administration agencies include:
a) Taxation agencies including the General Department of Taxation, Department of Taxation, Sub-department of Taxation, Regional Sub-department of Taxation;
b) Customs offices including the General Department of Customs, Department of Customs, Post-clearance Inspection Department, Sub-department of Customs.
3. kết quả bóng đá trực tiếp administration officials include kết quả bóng đá trực tiếp officials, customs officials.
4. Other state agencies, organizations, and individuals involved.
Thus, it can be understood that taxpayers are organizations, households, business households, individuals paying taxes according to kết quả bóng đá trực tiếp law or paying other amounts due to the state budget or deducting taxes as prescribed.
Which entities are taxpayers in Vietnam? (Image from the internet)
What are responsibilities of taxpayers in Vietnam?
Based on Article 17 of theLaw on kết quả bóng đá trực tiếp Administration 2019, taxpayers must have the following responsibilities:
- Perform taxpayer registration and use a kết quả bóng đá trực tiếp code according to the provisions of law.
- Accurately, honestly, fully declare taxes and submit kết quả bóng đá trực tiếp dossiers on time; bear legal responsibility for the accuracy, honesty, and completeness of the kết quả bóng đá trực tiếp dossiers.
- Pay the full amount of taxes, late payment interest, fines on time to the correct location.
- Comply with accounting, statistical policies, and manage, use invoices, vouchers according to the provisions of law.
- Accurately, honestly, fully record activities arising from kết quả bóng đá trực tiếp obligations, deduct taxes, and transactions that require kết quả bóng đá trực tiếp information declaration.
- Issue and deliver invoices, vouchers to buyers for the correct quantity, type, and value during the sale of goods, provision of services as prescribed by law.
- Provide accurate, complete, promptly information, documents related to the determination of kết quả bóng đá trực tiếp obligations, including information on investment value; account numbers and transaction content of accounts opened at commercial banks, other credit institutions; explain the kết quả bóng đá trực tiếp calculation, declaration, and payment as requested by the kết quả bóng đá trực tiếp authorities.
- Comply with decisions, notifications, and requests from kết quả bóng đá trực tiếp management agencies and kết quả bóng đá trực tiếp administration officials according to the provisions of the law.
- Bear responsibility for kết quả bóng đá trực tiếp obligations according to the law in cases where the legal representative or authorized representative on behalf of the taxpayer performs incorrect kết quả bóng đá trực tiếp procedures.
- Taxpayers conducting business activities in areas with information technology infrastructure must carry out declarations, kết quả bóng đá trực tiếp payments, transactions with kết quả bóng đá trực tiếp management agencies via electronic means as prescribed by law.
- Based on the actual situation and technology equipment conditions, the Government of Vietnam details regulations on taxpayers not required to submit documents in kết quả bóng đá trực tiếp declaration, payment dossiers, kết quả bóng đá trực tiếp refund dossiers, and other kết quả bóng đá trực tiếp dossiers already held by state management agencies.
- Build, manage, operate technical infrastructure systems to ensure electronic transaction implementation with kết quả bóng đá trực tiếp management agencies and apply information connection related to kết quả bóng đá trực tiếp obligation implementation with kết quả bóng đá trực tiếp management agencies.
- Taxpayers with related-party transactions are obliged to prepare, store, declare, provide information dossiers on taxpayers and related parties, including information on related parties residing in countries, territories outside of Vietnam as stipulated by the Government of Vietnam.
What are acts prohibitedin kết quả bóng đá trực tiếp in Vietnam?
Based on Article 6 of theLaw on kết quả bóng đá trực tiếp Administration 2019, the prohibited acts in kết quả bóng đá trực tiếp management are as follows:
[1]. Colluding, conspiring, covering up between taxpayers and kết quả bóng đá trực tiếp management officials, kết quả bóng đá trực tiếp management agencies to manipulate transfer pricing, evade taxes.
[2]. Causing troubles, harassment for taxpayers.
[3]. Taking advantage of kết quả bóng đá trực tiếp loopholes to embezzle or misuse kết quả bóng đá trực tiếp money.
[4]. Deliberately not declaring or improperly, incompletely, promptly, accurately declaring kết quả bóng đá trực tiếp amounts payable.
[5]. Obstructing kết quả bóng đá trực tiếp administration officials from performing their duties.
[6]. Using the kết quả bóng đá trực tiếp code of other taxpayers to commit illegal acts or allowing others to use their kết quả bóng đá trực tiếp code unlawfully.
[7]. Selling goods, providing services without issuing invoices as prescribed by law, using illegal invoices, and using invoices unlawfully.
[8]. Misrepresenting, misusing, accessing unauthorized, destroying taxpayers' information systems.