- В 2010 году нет взносов социально

- В 2010 году нет взносов социального и медицинского страхования для всех работников, которым оплачивает зарплату Представительство.
Б. О персональном подоходном налоге
Налоговая инспекция требует проверки налоговой документации за 2010 и 2011 годы и мы обнаружили:

- 2010 год :
* Письма, подтверждающие годовой доход составлены неправильно. Конкретно: часть дохода во Вьетнаме больше по сравнению с ведомостью на выплату зарплаты, выплачиваемой в Вьетнаме, в то время доходы, оплачиваемые за границей, не были заявлены.
* Нет Отчетной Декларации Персонального Подоходного Налога Представительства (следует заявлять даже в случае, когда все работники сами отсчитываются)
* В Отчётных Декларациях Персонального Подоходного Налога не переводится чистая заработная плата в брутто заработную плату (включая все виды налогов и взносы Социального Страхования, Медицинского Страхования и деньги за аренду жилья).
* Заявленные доходы вьетнамских работников ниже фактических доходов. Суммы, подлежащие уплате персонального подоходного налога по декларациям меньше, чем фактически уплаченный налог по квитанции.
* В отношении доходов иностранных работников: Цифры в декларациях и приложениях к декларациям не совпадают. Налогооблагаемый доход в декларации меньше, чем в приложении.

- 2011 год :
* Абсолютно не найдены Письма, подтверждающие годовые доходы иностранных работников.
* Расчётная Декларация Персонального Подоходного Налога оформлена не по формам, неправильно заполнен параграф снижения налога, когда на самом деле нет снижения (так как не работают в промышленных зонах).
* Вьетнамские сотрудники, которым заработную плату оплачивает Представительство, кроме господина Тоан и госпожи Нгует Ань не оформляли Отчётную Декларацию Персонального Подоходного Налога; не платили обязательные взносы Социального Страхования, Медицинского Страхования.
* Налогооблагаемый доход вьетнамских рабочих заявлен меньше, чем фактический.
Таким образом, в учётных документах Представительства имеются следующие ошибки:
- Неправильные заявления, что привели к избытку и дефициту сумм налога, подлежащих уплате.
- Нарушение процедур заявления и хранения бухгалтерской документации согласно законодательству Вьетнама.
Таким образом, Налоговый орган может взыскать недостающую сумму налога, подлежащую уплате. Помимо этого, возможно, что придется оплатить штрафы за административные нарушения процедур заявления и хранения бухгалтерской документации, журналов, за умышленное уклонение от уплаты налогов в размере от 1 до 3 раз суммы уклонении от уплаты налогов (Циркуляр 166/2013/ТТ-ВТС О санкциях за административные нарушения в налогообложении).
2. Устранение
Юридическая фирма Thanh & Partners вместе с Представительством ОАО «Тяжмаш» в Ханое устранили следующие возможные ошибки: Перевести некоторые учётные документы на вьетнамский язык; отсортировать, классифицировать всю документацию согласно порядкам, категориям для предоставления по запросу налоговых инспекторов.

3. Результаты проверки:
В ходе налоговой проверки в офисе Представительства АО «Тяжмаш» в Ханое 30 сентября 2015 года, Налоговый орган обнаружил следующие ошибки:
- Нет Отчётной Декларации Персонального Подоходного Налога Представительства за 2010 год.
- В Отчётных Декларациях Персонального Подоходного Налога не переводится Чистая зарплата в Брутто заработную плату (заработная плата включает в себя все виды налогов и обязательные социальные взносы, оплачиваемые компанией).
- Отчётные Декларации Персонального Подоходного Налога 2011 года оформлены не по требуемым формам, неправильно заполнен раздел снижения налога.

Помимо этого, Налоговый орган требует предоставить Письма, подтверждающие годовой доход за 2010, 2011 годы и документацию, доказывающую часть доходов за границей иностранных работников.

Мы будем информировать Вас о дальнейшем ход дела.
Если имеются неясности, просим Вас связаться с нами.
С уважением,

Kết quả (Anh) 1:

-In the year 2010 there is no social insurance and health insurance for all employees, which pays the salaries of representation.B. on the personal income taxTax inspection requires verification of tax documentation for 2010 and 2011 years and we found:-2010 year:* Letter confirming annual income compiled incorrectly. Specifically: part of income in Vietnam compared to Bill for salaries paid in Vietnam, while income paid abroad, were not declared.* No Reporting Personal income tax Declaration of representation (to claim even when all the employees themselves are counted)* Reporting Personal income tax Declarations not translated net salary gross salary (including all types of taxes and social insurance contributions, medical insurance and money for rent).* The stated income Vietnamese workers below actual earnings. The amount payable to the personal income tax declarations less than actually paid tax receipt.* In respect of income of foreign workers: the numbers in the declarations and the annexes to the declarations do not match. Taxable income is less than the Declaration in the annex.-the year 2011:* Absolutely not found a letter confirming annual income of foreign employees.* Estimated Personal income tax Declaration is framed not by forms incorrectly filled paragraph of tax cuts when in fact no decrease (because it does not work in industrial zones). * Vietnamese employees who pays the salaries of the representation, except Mr Toan and Mrs. Nguet Anh not registered Reporting Personal income tax Declaration; did not pay mandatory contributions to social insurance, health insurance.* Taxable income of Vietnamese workers declared less than actual. Thus, the accounting documents of representation has the following errors: -Incorrect statements that led to excess and deficiency of amounts of tax payable. -Violation of the procedures of the application and storage of accounting records in accordance with the law of Vietnam. Thus, the tax authority may recover the missing amount of tax payable. In addition, it is possible that you will have to pay fines for administrative violations of procedures for applications and storage of books, magazines, for willful tax evasion amounting to between 1 to 3 times the amount of tax evasion (circular 166/2013/TT-BTC on sanctions against administrative violations in taxation).2. removal Thanh & Partners law firm together with JSC "tyazhmash" Mission in Hanoi removed the following possible errors: translate some accounting documents to Vietnamese; sort, categorize all documents according to the orders, categories for the purpose of providing, on request of tax inspectors.3. verification:In the course of a tax audit in the Office of the representative office of JSC "tyazhmash" September 30, 2015 years in Hanoi, the tax authority found the following errors:-No Reporting Personal income tax Declaration of representation for the 2010 year.-Reporting Personal income tax Declarations not translated the net salary in Gross wages (salary includes all kinds of taxes and compulsory social contributions paid by the company).-Requires Declaration of personal income tax year 2011 feature is not on the required forms, incorrectly populated section of tax cuts.In addition, the tax authority requires to provide letters of annual income for 2010, 2011 years and documentation to prove a portion of the proceeds abroad foreign workers.We will inform you about the further progress of the case.If there are ambiguities, please contact us.With kind regards,

Kết quả (Anh) 2:

- In 2010, no contributions to social and health insurance for all employees, which pays the salary of representation.
B. On Personal Income Tax
Tax Inspectorate requires checking tax records for 2010 and 2011 and we found: - 2010: * A letter confirming annual income drawn incorrectly. Specifically: part of the income in Vietnam as compared with the knowledge of the salaries paid in Vietnam, while income paid abroad, were not announced. * No The reporting of the Declaration of Personal Income Tax Representative (should be reported even when all employees themselves are counted) * in the reporting Declarations of personal income tax is not translated net wage in gross wages (including all types of taxes and social insurance contributions, health insurance and money for the rental). * Stated income of Vietnamese workers below the actual revenue. Amounts payable personal income tax declarations for less than the tax actually paid by check. * In relation to the income of foreign employees: The figures in the annexes to the declarations and the declarations are not the same. Taxable income in the declaration is less than in the application. - 2011: * Absolutely not found a letter confirming annual income of foreign workers. * Calculated Declaration of Personal Income Tax is framed not in the forms incorrectly filled paragraph tax cuts, when in fact there is no reduction ( because they do not work in industrial zones). * Vietnamese employees who wages paid representation other than Mr. and Mrs. Toan Anh Nguet not issued reporting the Declaration of Personal Income Tax; did not pay compulsory social insurance contributions, health insurance. * The taxable income of Vietnamese workers declared less than the actual. Thus, in the accounting documents of the mission are the following errors: - Incorrect application that led to the excess and deficiency of the amount of tax payable. - Violation procedures for application and storage of accounting records in accordance with the laws of Vietnam. Thus, the tax authorities may recover the missing amount of tax payable. In addition, it is possible that will have to pay fines for administrative violations of the notification and storage of the accounting documentation, magazines, for willful evasion of taxes in the amount of 1 to 3 times the amount of tax evasion (Circular 166/2013 / TT-BTC of sanctions for administrative violations in taxation). 2. Remedy Law Firm Thanh & Partners together with the Representation of "Tyazhmash" in Hanoi to eliminate the following errors: Translate some historical accounting documents into Vietnamese; sort, classify all documents according to the order of categories for tax inspectors on request. 3. Test results: In the course of a tax audit in the office of the Delegation of "Tyazhmash" in Hanoi on Sept. 30, 2015, the tax authorities have found the following errors: - No reporting of the Declaration of Personal Income Tax Representative in 2010. - In the reporting Declarations of personal income tax is not translated Net Salary in gross wages (wages includes all kinds of taxes and compulsory social contributions paid by the company). - Reportable Declaration of Personal Income Tax in 2011 decorated not required forms correctly filled section of the tax reduction. In addition, the tax authority required to provide letters confirming the annual income for 2010, 2011 years, and documentation proving income of the overseas foreign workers. We will inform you about the further course of the case. If there are any ambiguities, we ask you to contact us. Sincerely,

Kết quả (Anh) 3:

in 2010 no contributions to social and medical insurance for all workers who pays the salary representation.
b. the personal income tax.tax inspection requires review of tax records for the 2010 and 2011 and we found:

- 2010:
* letters of annual income are wrong. specifically:part of the income in vietnam compared to the statement on salaries payable in vietnam, while profits made abroad have not been reported.* no reporting of the personal income tax office (to be set even in the case where all the employees themselves отсчитываются).* in the personal income tax reporting statements not transferred net salaries in gross wages (including all kinds of taxes and contributions to social insurancehealth insurance and money for rent).
* the incomes of vietnamese workers below the actual income. amounts payable on personal income tax declarations lesswhat is actually paid tax receipts.
* in respect of income of foreign workers: numbers in the declarations and the annexes to the statements do not match. taxable income in the smaller than in annex.

2011:
* is absolutely not found letters of annual income for foreign workers.
* currency declaration of personal income tax is not in form.is incorrect section tax, when in fact no reduction (as employed in industrial zones).
* vietnamese officers who pays the wages.in addition to mr. and mrs. тоан нгует anh do not define reporting declaration of personal income tax; not paid the mandatory contributions for social insurance, medical insurance.* the taxable income of vietnamese workers to be smaller than the actual. "thus, in the interest of the following documents:
- incorrect statements.what led to the surplus and deficit of amount of tax payable.
- violation of the procedures for application and storage of accounting records in accordance with the law of viet nam.
thusthe tax authority may recover the amount of tax payable. in addition, maybeyou will have to pay fines for administrative violations of the procedures for application and storage of accounting records, magazines,the willful tax evasion of from 1 to 3 times the amount of tax evasion (circular 166 / 2013 / tt - pts on sanctions against administrative violations in taxation).
2. the
the law firm Thanh & partners, together with the mission of "тяжмаш» in hanoi was eliminated the following errors: to take some interest in vietnamese language documents; sorting;classify all the documentation under the orders, the categories to provide, at the request of the tax inspectors.

3. results:
in the tax inspection office of jsc "тяжмаш» in hanoi on 30 september 2015, the tax authority found the following errors.- no отчётной declaration of personal income tax for the year 2010. "in the personal income tax reporting statements not net salary is gross salary (salary includes all kinds of taxes and compulsory social contributionspaid company).
- post evaluation of the declaration of personal income tax in 2011 are not required forms, is incorrect section tax.

in addition,the tax authority required a letter confirming the annual income for 2010, 2011 and documentation, advocating income overseas foreign workers.

we will inform you of further proceedings.
if there is unclear, please contact us with respect.