Can an enterprise that has submitted a taxpayer kết quả bóng đá trực tiếp application but has not had TIN issued engage in business in Vietnam?
Can an enterprise that has submitted a taxpayer kết quả bóng đá trực tiếp application but has not had TIN issuedengage in business in Vietnam?
Under Clause 1, Article 30 of theLaw on Tax Administration 2019, the provision is as follows:
Applying for taxpayer kết quả bóng đá trực tiếp and TIN issuance
1. Taxpayers must apply for taxpayer kết quả bóng đá trực tiếp and shall be issued with TINs by tax authorities before beginning their business operations or incurring amounts payable to the state budget. The following entities shall apply for taxpayer kết quả bóng đá trực tiếp:
a) Enterprises, organizations and/or individuals shall apply for taxpayer kết quả bóng đá trực tiếp through the interlinked single-window system together with enterprise, cooperative or business kết quả bóng đá trực tiếp (hereinafter referred to as “business kết quả bóng đá trực tiếp”) as prescribed in the Law on Enterprises and other relevant regulations;
b) Organizations and individuals beside those stipulated in Point a of this clause shall register directly with tax authorities as regulated by the Minister of Finance.
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Thus, according to the above regulations, an enterprise that has submitted a taxpayer kết quả bóng đá trực tiếp application but has not had a TIN issued must wait until having a TIN issued to engage in business.
Can an enterprise that has submitted a taxpayer kết quả bóng đá trực tiếp application but has not had TIN issued engage in business in Vietnam? (Image from the Internet)
Is it necessary to notify the tax authority about changes in taxpayer kết quả bóng đá trực tiếp information in Vietnam?
According to Article 59 ofvtv5 trực tiếp bóng đá, which provides regulations on notifying changes in taxpayer kết quả bóng đá trực tiếp information:
Notification of changes in taxpayer kết quả bóng đá trực tiếp information
1.Every enterprise that makes changes to its taxpayer kết quả bóng đá trực tiếp information without changing business kết quả bóng đá trực tiếp information, except change of tax accounting method, shall send a notification of changes to enterprise kết quả bóng đá trực tiếp information which is signed by its legal representative to the Business kết quả bóng đá trực tiếp Office of the province where it is headquartered.
2.After receiving the notification, the Business kết quả bóng đá trực tiếp Office shall give the confirmation slip to the enterprise, examine the validity of documents, enter date into the National Enterprise kết quả bóng đá trực tiếp Information System and transmit information to the taxpayer kết quả bóng đá trực tiếp information system.The Business kết quả bóng đá trực tiếp Office shall issue a certificate of changes to enterprise kết quả bóng đá trực tiếp information to the enterprise at its request.
Thus,in cases where an enterprise changes the taxpayer kết quả bóng đá trực tiếp information without altering business kết quả bóng đá trực tiếp information, except for changes in the tax calculation method, the enterprise shall send a notice of changes in business kết quả bóng đá trực tiếp information signed by the legal representative of the enterprise to the Business kết quả bóng đá trực tiếp Office where the enterprise's headquarters is situated.
What are the regulations on notification of changes to taxpayer kết quả bóng đá trực tiếp information by individuals authorizing organizations for taxpayer kết quả bóng đá trực tiếp in Vietnam?
Under Article 36 of theLaw on Tax Administration 2019, the provision is as follows:
Notification of changes to taxpayer kết quả bóng đá trực tiếp information
1. Upon any change to taxpayer kết quả bóng đá trực tiếp information, taxpayers who combine taxpayer kết quả bóng đá trực tiếp with business kết quả bóng đá trực tiếp shall notify the changes to taxpayer kết quả bóng đá trực tiếp information together with changes to business kết quả bóng đá trực tiếp information as prescribed by law.
In case taxpayers' change of address leads to change of supervisory tax authorities, taxpayers must complete tax procedures with supervisory tax authorities as prescribed in this Law before registering with business kết quả bóng đá trực tiếp authorities for change of information.
2. When there is any change to taxpayer kết quả bóng đá trực tiếp information, taxpayers directly registered with tax authorities must notify their supervisory tax authorities within 10 working days starting from the date of changes to information.
3. In case individuals authorizing their income payers to register changes to taxpayer kết quả bóng đá trực tiếp information for themselves and their dependants, they must notify the income payers in no later than 10 working days starting from the date of changes to information; the income payers shall be responsible for notifying tax authorities of the changes in no later than 10 working days starting from the date of authorization from taxpayers.
Notification of changes to taxpayer kết quả bóng đá trực tiếp information
1. Upon any change to taxpayer kết quả bóng đá trực tiếp information, taxpayers who combine taxpayer kết quả bóng đá trực tiếp with business kết quả bóng đá trực tiếp shall notify the changes to taxpayer kết quả bóng đá trực tiếp information together with changes to business kết quả bóng đá trực tiếp information as prescribed by law.
In case taxpayers' change of address leads to change of supervisory tax authorities, taxpayers must complete tax procedures with supervisory tax authorities as prescribed in this Law before registering with business kết quả bóng đá trực tiếp authorities for change of information.
2. When there is any change to taxpayer kết quả bóng đá trực tiếp information, taxpayers directly registered with tax authorities must notify their supervisory tax authorities within 10 working days starting from the date of changes to information.
3. In case individuals authorizing their income payers to register changes to taxpayer kết quả bóng đá trực tiếp information for themselves and their dependants, they must notify the income payers in no later than 10 working days starting from the date of changes to information; the income payers shall be responsible for notifying tax authorities of the changes in no later than 10 working days starting from the date of authorization from taxpayers.
Thus,individuals authorizing organizations for taxpayer kết quả bóng đá trực tiếp in Vietnam must notify the income payer within no later than 10 working days.
*Note:The income payer is responsible for notifying the supervisory tax authority no later than 10 working days from the date of receiving the authorization from the individual.
