Will xem bóng đá trực tiếp nhà cái tax authorities publish information for xem bóng đá trực tiếp nhà cái illegal use of invoices in Vietnam?
Will xem bóng đá trực tiếp nhà cái tax authorities publish information for xem bóng đá trực tiếp nhà cái illegal use of invoices in Vietnam?
Based on Point a, Clause 1, Article 29 ofDecree 126/2020/ND-CPregulating xem bóng đá trực tiếp nhà cái public disclosure of taxpayer information as follows:
Public Disclosure of Taxpayer Information
- xem bóng đá trực tiếp nhà cái tax authority shall publish information about taxpayers in xem bóng đá trực tiếp nhà cái following cases:
a) Tax evasion, aiding tax evasion, tax appropriation, violations of tax law then fleeing xem bóng đá trực tiếp nhà cái business premises; issuing and using invoices illegally.
b) Not submitting tax declaration dossiers after 90 days from xem bóng đá trực tiếp nhà cái expiry date of xem bóng đá trực tiếp nhà cái tax declaration dossier submission as prescribed by current tax law.
c) Ceasing operations without completing procedures to terminate xem bóng đá trực tiếp nhà cái tax code, not operating at xem bóng đá trực tiếp nhà cái registered address.
d) Tax law violations by taxpayers affecting xem bóng đá trực tiếp nhà cái rights and obligations of tax and other entities or individuals.
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In accordance with xem bóng đá trực tiếp nhà cái above regulation, in xem bóng đá trực tiếp nhà cái case a business uses invoices illegally (illegal use of invoices), xem bóng đá trực tiếp nhà cái tax authority will publish xem bóng đá trực tiếp nhà cái information.
Will xem bóng đá trực tiếp nhà cái tax authorities publish information for xem bóng đá trực tiếp nhà cái illegal use of invoices in Vietnam? (Image from xem bóng đá trực tiếp nhà cái Internet)
What are actions considered as xem bóng đá trực tiếp nhà cái illegal use of invoices in Vietnam?
According to Clause 2, Article 4 ofDecree 125/2020/ND-CP, acts of illegal use of invoices are as follows:
- Invoices, documents that do not fully record xem bóng đá trực tiếp nhà cái mandatory contents as prescribed; invoices that are erased or amended against regulations;
- Fake invoices and documents (invoices, documents that have recorded economic transaction indicators but xem bóng đá trực tiếp nhà cái purchase and sale of goods, services are not genuine in part or in whole); invoices reflecting values not corresponding to xem bóng đá trực tiếp nhà cái actual transaction or creating fake invoices, counterfeit invoices;
- Invoices that have discrepancies in value or compulsory criteria between xem bóng đá trực tiếp nhà cái links of xem bóng đá trực tiếp nhà cái invoices;
- Invoices used for goods rotation during xem bóng đá trực tiếp nhà cái transportation phase or using invoices from one goods or service to substantiate another goods or service;
- Using invoices, documents of another organization or individual (except for invoices issued by tax authorities and cases authorized to issue invoices) to legitimize purchased goods or services or sold goods or services;
- Invoices, documents that tax authorities or police or other competent agencies have concluded to be illegally used invoices, documents.
How much is xem bóng đá trực tiếp nhà cái fine for illegal use ofinvoices in Vietnam?
As per Article 28 ofDecree 125/2020/ND-CP, which governs sanctions for acts of illegal invoice use, it is stipulated as follows:
Sanctions for illegal Use of Invoices and Illegal Use of Invoices
- Fines ranging from 20,000,000 VND to 50,000,000 VND for acts of illegal use of invoices, or illegal use of invoices as prescribed in Article 4 of this Decree, except as stipulated at Point đ, Clause 1, Article 16 and Point d, Clause 1, Article 17 of this Decree.
- Compulsory remedial measures: Forcing xem bóng đá trực tiếp nhà cái cancellation of used invoices.
Additionally, Clause 4, Article 7, ofDecree 125/2020/ND-CPprescribes principles for determining xem bóng đá trực tiếp nhà cái amount of fines as follows:
Forms of sanction, remedial measures, and principles for determining fine amounts for administrative violations of tax and invoices
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- Principles for determining fine amounts
a) xem bóng đá trực tiếp nhà cái fines stipulated in Articles 10, 11, 12, 13, 14, 15, Clauses 1 and 2 of Article 19 and Chapter III of this Decree are applicable to organizations.
For taxpayers who are households, business households, fines are applied like individuals.
b) When determining xem bóng đá trực tiếp nhà cái fine for a taxpayer with both aggravating and mitigating circumstances, xem bóng đá trực tiếp nhà cái aggravating circumstances shall be reduced according to xem bóng đá trực tiếp nhà cái principle of discounting one aggravating circumstance for each mitigating circumstance.
c) Mitigating or aggravating circumstances used to set xem bóng đá trực tiếp nhà cái fine range shall not be used when determining xem bóng đá trực tiếp nhà cái specific fine amount according to Point d of this Clause.
d) When imposing fines, xem bóng đá trực tiếp nhà cái specific fine for a violation of tax procedures, invoices, and behaviors as stated in Article 19 of this Decree is xem bóng đá trực tiếp nhà cái average fine of xem bóng đá trực tiếp nhà cái stipulated range. If there are mitigating circumstances, reduce each such circumstance by 10% of xem bóng đá trực tiếp nhà cái average fine of xem bóng đá trực tiếp nhà cái range, but xem bóng đá trực tiếp nhà cái fine shall not be reduced below xem bóng đá trực tiếp nhà cái minimum of xem bóng đá trực tiếp nhà cái range; if there are aggravating circumstances, increase each such circumstance by 10% of xem bóng đá trực tiếp nhà cái average fine of xem bóng đá trực tiếp nhà cái range, but xem bóng đá trực tiếp nhà cái fine shall not exceed xem bóng đá trực tiếp nhà cái maximum of xem bóng đá trực tiếp nhà cái range.
Based on these regulations, it can be seen that xem bóng đá trực tiếp nhà cái penalty stipulated in Article 28Decree 125/2020/ND-CPis for organizations.
Therefore, a business that uses invoices illegally will be fined from 20,000,000 VND to 50,000,000 VND and required to cancel xem bóng đá trực tiếp nhà cái illegally used invoices, except in cases where illegal invoice use is meant to reduce xem bóng đá trực tiếp nhà cái payable tax amount or increase refundable, exempted, or reduced tax amount.
