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What is tax collection? Regulations on arrears of corporate income tax on understatement. Penalties for misrepresentation leading to underpayment of tax.

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Question summary:

Dear Editorial Board, I would like a lawyer to advise me on the following content:

Advisory lawyer:

“Article 12. Sanctions for making false declarations leading to a lack of payable tax amounts or an increase in refundable tax amounts

1. Cases of false declaration leading to a lack of tax payable or an increase in the refunded tax amount, including:

a) The act of making false declarations, leading to a lack of tax payable or an increase in the refunded tax amount, an increase in the exempted or reduced tax amounts, but the taxpayers discovered and promptly and fully recorded all economic transactions performed. arising tax obligations on accounting books, invoices and documents when making financial statements and tax finalization.

b) The taxpayer’s false declaration reduces the payable tax amount or increases the refundable tax amount, the exempted or reduced tax amount. , tax declaration documents, but when detected by a competent authority, the violator has voluntarily paid the understated tax amount into the state budget before the time the competent authority makes a tax inspection record. , tax inspection conclusions.

c) The taxpayer’s erroneous declaration, which reduces the payable tax amount or increases the refunded or reduced tax amount, has been recorded by the competent authority on tax inspection and concluded on tax inspection. determined to have committed acts of perjury or tax evasion, but if the taxpayer commits a violation for the first time, there are extenuating circumstances and has voluntarily paid the full tax amount into the state budget before the time the competent authority issues the tax declaration. When deciding to sanction, the tax authority shall make a record to sanction according to the fine level for acts of false declaration leading to a lack of payable tax amount or an increase in the refunded or reduced tax amount.

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d) Using illegal invoices and documents to record the value of purchased goods or services, which reduces the payable tax amount or increases the tax refunded or exempted or reduced, but when The tax agency checks and finds out that the buyer has records, documents, vouchers and invoices proving that the illegal invoice violation belongs to the seller and the buyer has made adequate accounting according to regulations. determined.

2. The sanctioning level for violations specified in Clause 1 of this Article is 20% of the understated tax amount or the refunded or exempted tax amount, which is higher than the level prescribed by law. tax law.

3. In case of violation as prescribed in Clause 1 of this Article, apart from being sanctioned as prescribed in Clause 2 of this Article, the remedial measure will also be applied which is to pay the full amount of tax owed, tax arrears, late payment of tax into the state budget.

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The tax authority determines the insufficient tax amount, the number of days of late payment of tax, and the amount of money for late payment of tax; the fine amount and issue a sanctioning decision against the taxpayer.”

Lawyer consulting for collection of corporate income tax: 1900.6568

The tax authority shall base on the date of payment to the state budget written on the receipt of payment to the state budget or the transfer document certified by the state treasury or a credit institution to determine whether the taxpayer paid tax into the state budget and the number of days of late payment of tax as a basis for determining the amount of late payment of tax.

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4. In case, taxpayers make false declarations specified in Clause 1 of this Article but do not result in a lack of payable tax amounts or have not yet received tax refund, tax exemption or reduction. but be sanctioned according to the provisions of Clause 4, Article 8 of this Circular.”

Thus, in case your party is involved in the wrong declaration, leading to an increase in corporate income tax, the tax agency is imposing a penalty of 20% on the understated tax amount or the refunded tax amount. than the level prescribed by the tax law…is completely correct. The company believes that the inspection team is only charged a 10% penalty because of the 2013 Amended and Supplemented Tax Administration Law, you should review that fine applied to imported and exported goods that taxpayers declared incorrectly, leading to a lack of information. the amount of tax payable or an increase in the amount of tax exempted, reduced, refunded…