Accountant Kim Phat.
Accounting laws, tax laws, and corporate laws are the accounting regulations that must be followed. The subjects and acts of tax law violation include:
Object.
- The handling of tax law violations has not reached the extent of being examined for liability.
- Violators shall be handled for violations of tax law.
- People from 14 years old to under 16 years old are handled for tax law violations for intentional acts.
- Persons over the age of 16 shall be sanctioned for all law violations they cause.
Violations of regulations on tax procedures.
- Late submission of tax registration dossiers, delayed notification of information change compared to the prescribed deadline.
- Making, declaring incompletely contents in the tax return.
- Late submission of tax declaration dossiers compared to the prescribed deadline.
- Violation of regulations on providing information related to determination of tax obligations.
- Violations in compliance with decisions on tax examination and inspection, and enforcement of tax administrative decisions.
Hành vi vi phạm khác.
- Late payment of tax
- Making false statements leads to insufficient tax payable or increased tax refund.
- Tax evasion, tax fraud.
- Acts of violation by tax agencies or tax officers in tax administration.
- Acts of violation on enforcement of decisions on enforcement of tax administrative decisions.