What are xoilac tv trực tiếp bóng đá hôm nay fines for late submission of tax return dossier within 60 days in Vietnam?

What are xoilac tv trực tiếp bóng đá hôm nay fines for late submission of tax return dossier within 60 days in Vietnam?

Pursuant to Article 13 ofDecree 125/2020/ND-CPstipulating sanctions for violations regarding xoilac tv trực tiếp bóng đá hôm nay deadline for submitting tax returns:

Article 13. Sanctions for violations regarding xoilac tv trực tiếp bóng đá hôm nay deadline for submitting tax returns

1. A warning is issued for filing a tax return 1 to 5 days late with mitigating circumstances.

2. A fine ranging from VND 2,000,000 to VND 5,000,000 is imposed for filing a tax return more than 1 to 30 days late, except in cases prescribed in Clause 1 of this Article.

3. A fine ranging from VND 5,000,000 to VND 8,000,000 is imposed for filing a tax return from 31 to 60 days after xoilac tv trực tiếp bóng đá hôm nay deadline.

4. A fine ranging from VND 8,000,000 to VND 15,000,000 is imposed for any of xoilac tv trực tiếp bóng đá hôm nay following acts:

a) Filing a tax return from 61 to 90 days late;

b) Filing a tax return more than 91 days late without a tax payable amount arising;

c) Not filing a tax return but no tax payable amount arises;

d) Not submitting annexes under regulations on tax management for enterprises with related transactions accompanying xoilac tv trực tiếp bóng đá hôm nay corporate income tax settlement dossier.

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Pursuant to Article 5 ofDecree 125/2020/ND-CPstipulating principles for handling administrative violations regarding taxes and invoices:

Article 5. Principles for handling administrative violations regarding taxes and invoices

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4. In cases where an administrative procedure contains multiple document components as regulated by more than one administrative violation in this Decree, xoilac tv trực tiếp bóng đá hôm nay violating organization or individual shall be sanctioned for each violation.

5. For xoilac tv trực tiếp bóng đá hôm nay same administrative violation regarding taxes and invoices, xoilac tv trực tiếp bóng đá hôm nay fine imposed on organizations is twice xoilac tv trực tiếp bóng đá hôm nay fine imposed on individuals, except for fines concerning violations prescribed in Articles 16, 17, and 18 of this Decree.

According to xoilac tv trực tiếp bóng đá hôm nay above provisions, individuals committing xoilac tv trực tiếp bóng đá hôm nay act of filing a tax return late by less than 30 days shall be sanctioned as follows:

- Filing 1 to 5 days late with mitigating circumstances shall result in a warning.

- Filing from 1 to 30 days late results in a fine ranging from VND 2,000,000 to VND 5,000,000

- Filing from 31 to 60 days late results in a fine ranging from VND 5,000,000 to VND 8,000,000

In addition, there is an obligation to pay xoilac tv trực tiếp bóng đá hôm nay overdue tax amount into xoilac tv trực tiếp bóng đá hôm nay state budget for violations leading to xoilac tv trực tiếp bóng đá hôm nay late payment of taxes.

Note:xoilac tv trực tiếp bóng đá hôm nay above fines apply to individuals. Organizations committing xoilac tv trực tiếp bóng đá hôm nay same violation shall incur fines twice xoilac tv trực tiếp bóng đá hôm nay amount imposed on individuals.

What are xoilac tv trực tiếp bóng đá hôm nay fines for late submission of tax return dossier within 60 days in Vietnam?​ (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)

What does xoilac tv trực tiếp bóng đá hôm nay tax return dossier include for types of taxes declared and paid according to each tax obligation arising in Vietnam?

Pursuant to Article 43 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019stipulating tax return dossiers:

Article 43. Tax return dossiers

1. xoilac tv trực tiếp bóng đá hôm nay tax return dossier for taxes declared and paid monthly is xoilac tv trực tiếp bóng đá hôm nay monthly tax return.

2. xoilac tv trực tiếp bóng đá hôm nay tax return dossier for taxes declared and paid quarterly is xoilac tv trực tiếp bóng đá hôm nay quarterly tax return.

3. xoilac tv trực tiếp bóng đá hôm nay tax return dossier for taxes calculated annually includes:

a) xoilac tv trực tiếp bóng đá hôm nay annual tax return and other documents related to determining xoilac tv trực tiếp bóng đá hôm nay payable tax amount;

b) xoilac tv trực tiếp bóng đá hôm nay annual tax settlement dossier includes xoilac tv trực tiếp bóng đá hôm nay annual tax settlement return, annual financial statement, linked transaction return; and other documents related to tax settlement.

4. xoilac tv trực tiếp bóng đá hôm nay tax return dossier for taxes declared and paid on each taxable occurrence includes:

a) xoilac tv trực tiếp bóng đá hôm nay tax return;

b) Invoice, contract and other documents related to xoilac tv trực tiếp bóng đá hôm nay tax obligation as prescribed by law.

5. For exported or imported goods, xoilac tv trực tiếp bóng đá hôm nay customs dossier as prescribed by xoilac tv trực tiếp bóng đá hôm nay Law on Customs is used as xoilac tv trực tiếp bóng đá hôm nay tax return dossier.

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According to xoilac tv trực tiếp bóng đá hôm nay above provisions, xoilac tv trực tiếp bóng đá hôm nay tax return dossier for taxes declared and paid on each taxable occurrence includes xoilac tv trực tiếp bóng đá hôm nay following documents:

[1]xoilac tv trực tiếp bóng đá hôm nay tax return

[2]Invoice, contract, and other documents related to xoilac tv trực tiếp bóng đá hôm nay tax obligation as prescribed by law.

What is xoilac tv trực tiếp bóng đá hôm nay location to submit xoilac tv trực tiếp bóng đá hôm nay tax return dossier for types of taxes declared and paid according to each tax obligation arising in Vietnam?

Pursuant to Article 45 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019stipulating locations for submitting tax return dossiers:

Article 45. Locations for submitting tax return dossiers

1. Taxpayers submit tax return dossiers at xoilac tv trực tiếp bóng đá hôm nay directly managing tax authority.

2. In cases where tax return dossiers are submitted according to xoilac tv trực tiếp bóng đá hôm nay one-stop-shop interlinked mechanism, xoilac tv trực tiếp bóng đá hôm nay submission location shall be as prescribed by that mechanism.

3. xoilac tv trực tiếp bóng đá hôm nay location for submitting tax return dossiers for exported and imported goods is as prescribed by xoilac tv trực tiếp bóng đá hôm nay Law on Customs.

4. xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam stipulates xoilac tv trực tiếp bóng đá hôm nay locations for submitting tax return dossiers in xoilac tv trực tiếp bóng đá hôm nay following cases:

a) Taxpayers engaging in multiple production and business activities;

b) Taxpayers conducting production and business in multiple areas; taxpayers with taxable obligations on taxes declared and paid on each taxable occurrence;

c) Taxpayers having obligations to pay taxes from land revenues; granting rights to exploit water resources, mineral resources;

d) Taxpayers having obligations to settle personal income tax;

đ) Taxpayers declaring taxes through electronic transactions and other necessary cases.

Thus, xoilac tv trực tiếp bóng đá hôm nay location for submitting tax return dossiers for taxes declared and paid on each taxable occurrence is stipulated by xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam. Specifically:

xoilac tv trực tiếp bóng đá hôm nay submission location for taxpayers with taxable obligations on taxes declared and paid on each taxable occurrence is xoilac tv trực tiếp bóng đá hôm nay directly managing tax authority, except for xoilac tv trực tiếp bóng đá hôm nay following cases:

- Tax return dossiers in cases prescribed in point a, d, e, k of clause 4, Article 8Nghị định 126/2020/NĐ-CPshall be submitted at xoilac tv trực tiếp bóng đá hôm nay tax authority in xoilac tv trực tiếp bóng đá hôm nay locality where business activities or other tax obligations arise, which differs from xoilac tv trực tiếp bóng đá hôm nay provincial locality where xoilac tv trực tiếp bóng đá hôm nay taxpayer's headquarters is located.

- Tax return dossiers for exported, imported goods stipulated in point c, clause 4, Article 8Nghị định 126/2020/NĐ-CPshall be submitted at xoilac tv trực tiếp bóng đá hôm nay customs authority where xoilac tv trực tiếp bóng đá hôm nay customs declaration is registered.

In cases where exported or imported goods require a new customs declaration file for tax payment at xoilac tv trực tiếp bóng đá hôm nay export-import stage on xoilac tv trực tiếp bóng đá hôm nay new customs declaration, tax return dossiers shall be submitted at xoilac tv trực tiếp bóng đá hôm nay customs authority where xoilac tv trực tiếp bóng đá hôm nay first export-import declaration is registered.

- Tax return dossiers for corporate income tax regarding capital transfer transactions of foreign contractors shall be submitted at xoilac tv trực tiếp bóng đá hôm nay tax authority managing xoilac tv trực tiếp bóng đá hôm nay enterprise where xoilac tv trực tiếp bóng đá hôm nay foreign contractor invests capital (including cases where an organization or individual receiving xoilac tv trực tiếp bóng đá hôm nay capital transfer declares on behalf of xoilac tv trực tiếp bóng đá hôm nay foreign contractor and cases where xoilac tv trực tiếp bóng đá hôm nay organization established under Vietnamese law where xoilac tv trực tiếp bóng đá hôm nay foreign contractor invests declares on behalf of xoilac tv trực tiếp bóng đá hôm nay foreign contractor if xoilac tv trực tiếp bóng đá hôm nay receiving organization or individual is also a foreign contractor).

- Contractors must submit corporate income tax return dossiers for transferring rights to participate in oil and gas contracts at xoilac tv trực tiếp bóng đá hôm nay tax authority managing xoilac tv trực tiếp bóng đá hôm nay respective oil and gas contracts that experience a transfer of participation rights (including changing ownership of contractors holding participation rights in xoilac tv trực tiếp bóng đá hôm nay oil and gas contract).

- Individuals earning income from capital transfers, capital investments directly filing tax with xoilac tv trực tiếp bóng đá hôm nay tax authority shall submit their tax return at xoilac tv trực tiếp bóng đá hôm nay tax authority managing xoilac tv trực tiếp bóng đá hôm nay issuing unit.

- Individuals earning income from copyrights, franchising, prizes from abroad; inheriting, receiving gifts as other assets (except real estate; assets requiring registration of ownership, use rights) abroad directly filing tax with xoilac tv trực tiếp bóng đá hôm nay tax authority shall submit their tax return at xoilac tv trực tiếp bóng đá hôm nay tax authority where xoilac tv trực tiếp bóng đá hôm nay individual resides.

- Individuals earning income from leasing property (except for real estate) should submit their tax return at xoilac tv trực tiếp bóng đá hôm nay tax authority where xoilac tv trực tiếp bóng đá hôm nay individual resides. Individuals with income from leasing real estate in Vietnam should submit their tax return at xoilac tv trực tiếp bóng đá hôm nay tax authority where xoilac tv trực tiếp bóng đá hôm nay leased real estate is located. Individuals with real estate leased abroad should submit their tax return at xoilac tv trực tiếp bóng đá hôm nay directly managing tax authority where xoilac tv trực tiếp bóng đá hôm nay individual resides.

- Individuals gaining income from receiving inheritance or gifts in xoilac tv trực tiếp bóng đá hôm nay form of other property requiring registration of ownership, use rights shall submit their tax return at xoilac tv trực tiếp bóng đá hôm nay tax authority where xoilac tv trực tiếp bóng đá hôm nay registration fee is filed.

- Business households, individual businesses without fixed business locations and conducting non-regular business activities shall submit their tax return and other dues at xoilac tv trực tiếp bóng đá hôm nay tax authority where xoilac tv trực tiếp bóng đá hôm nay individual resides.

- Organizations and individuals registering ownership or use rights of assets, except land and housing (including cases exempted from registration fees under xoilac tv trực tiếp bóng đá hôm nay law on registration fees) shall submit their registration fee declaration dossiers at xoilac tv trực tiếp bóng đá hôm nay tax authority where ownership or use rights are registered or xoilac tv trực tiếp bóng đá hôm nay location decided by xoilac tv trực tiếp bóng đá hôm nay provincial People's Committee.