From February 6, 2025, what is lịch trực tiếp bóng đá hôm nay procedure for initial taxpayer registration for affiliated entities in Vietnam?

From February 6, 2025, what is lịch trực tiếp bóng đá hôm nay procedure for initial taxpayer registration for affiliated entities in Vietnam?

Based on Article 7 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), lịch trực tiếp bóng đá hôm nay procedure for initial taxpayer registration is stipulated as follows:

- For affiliated entities of organizations as stipulated in points a, b Clause 2 Article 4 ofCircular 86/2024/TT-BTC, lịch trực tiếp bóng đá hôm nay taxpayer registration dossier of lịch trực tiếp bóng đá hôm nay affiliated entity includes:

+ Taxpayer registration declaration form No. 02-DK-TCT issued together withxoilac tv trực tiếp bóng;

+ Business location declaration form No. BK03-DK-TCT issued together withxoilac tv trực tiếp bóng(if any);

+ List of foreign contractors, subcontractors form No. BK04-DK-TCT issued together withxoilac tv trực tiếp bóng(if any);

+ List of contractors and investors in oil and gas form No. BK05-DK-TCT issued together withxoilac tv trực tiếp bóng(if any);

+ A copy of lịch trực tiếp bóng đá hôm nay Certificate of registration of affiliated entity operation, or Establishment Decision, or Equivalent Document issued by competent authority, or Certificate of business registration according to lịch trực tiếp bóng đá hôm nay law of lịch trực tiếp bóng đá hôm nay country with a common border (for organizations from countries with a land border with Vietnam conducting activities of buying, selling, and exchanging goods at border markets, border-gate markets, markets in lịch trực tiếp bóng đá hôm nay border-gate economic zone of Vietnam).

- For affiliated entities of organizations as stipulated in points b, c, n Clause 2 Article 4 ofCircular 86/2024/TT-BTC, lịch trực tiếp bóng đá hôm nay taxpayer registration dossier of lịch trực tiếp bóng đá hôm nay affiliated entity includes:

+ Taxpayer registration declaration form No. 02-DK-TCT issued together withxoilac tv trực tiếp bóng;

+ Business location declaration form No. BK03-DK-TCT issued together withxoilac tv trực tiếp bóng(if any);

+ List of foreign contractors, subcontractors form No. BK04-DK-TCT issued together withxoilac tv trực tiếp bóng(if any);

+ Uncertified copy of lịch trực tiếp bóng đá hôm nay Establishment Decision or Equivalent Document issued by competent authority.

From February 6, 2025, what is lịch trực tiếp bóng đá hôm nay procedure for initial taxpayer registration for affiliated entities in Vietnam? (Image from lịch trực tiếp bóng đá hôm nay Internet)

Where is lịch trực tiếp bóng đá hôm nay location for submitting lịch trực tiếp bóng đá hôm nay initial taxpayer registration dossier for affiliated entitiesin Vietnam from February 6, 2025?

Based on Article 7 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), lịch trực tiếp bóng đá hôm nay location for submitting lịch trực tiếp bóng đá hôm nay initial taxpayer registration dossier is stipulated as follows:

- affiliated entities of organizations as stipulated in point a, b Clause 2 Article 4 ofCircular 86/2024/TT-BTCsubmit their initial taxpayer registration dossier at lịch trực tiếp bóng đá hôm nay Tax Department where lịch trực tiếp bóng đá hôm nay head office is located.

- affiliated entities of organizations as stipulated in point b, c, n Clause 2 Article 4 ofCircular 86/2024/TT-BTCsubmit their initial taxpayer registration dossier at lịch trực tiếp bóng đá hôm nay Tax Department where lịch trực tiếp bóng đá hôm nay organization is headquartered for organizations established by central and provincial agencies, at lịch trực tiếp bóng đá hôm nay Sub-department of Taxation, Regional Tax Sub-department where lịch trực tiếp bóng đá hôm nay organization is headquartered for organizations established by district-level agencies and cooperative groups.

Whcih entities are lịch trực tiếp bóng đá hôm nay subjects required for taxpayer registration in Vietnam from February 6, 2025?

Based on Article 4 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), lịch trực tiếp bóng đá hôm nay subjects required for taxpayer registration include:

(1) Taxpayers subject to taxpayer registration through a one-stop-shop mechanism as stipulated in point a Clause 1 Article 30 ofTax Administration Law 2019;

(2) Taxpayers subject to direct taxpayer registration with lịch trực tiếp bóng đá hôm nay tax authority as stipulated in point b Clause 1 Article 30 ofTax Administration Law 2019.

In which, taxpayers subject to direct taxpayer registration with lịch trực tiếp bóng đá hôm nay tax authority include:

- Enterprises operating in specialized sectors not required to register through a business registration agency according to specialized law (hereinafter referred to as Economic Organization).

- Non-business units, economic organizations of lịch trực tiếp bóng đá hôm nay armed forces, economic organizations of political, socio-political, social, social-professional organizations operating under legal regulations but not required to register through a business registration agency; organizations from countries with a common land border with Vietnam conducting buying, selling, exchanging goods at border markets, border-gate markets, markets in lịch trực tiếp bóng đá hôm nay border-gate economic zone; representative offices of foreign organizations in Vietnam; cooperative groups established and organized underNghị định 77/2019/NĐ-CPbut not subject to business registration as stipulated in Clause 2 Article 107 Cooperative Law 2023 (hereinafter referred to as Economic Organization).

- Organizations established by competent authorities with no production or business activities but with obligations to lịch trực tiếp bóng đá hôm nay state budget (hereinafter referred to as Other Organization).

- Foreign organizations, individuals in Vietnam using humanitarian aid funds, non-refundable aid from abroad to purchase goods, services with value-added tax in Vietnam for non-refundable aid, humanitarian aid; diplomatic missions, consular offices, and representative offices of international organizations in Vietnam eligible for value-added tax refunds due to diplomatic privileges.

ODA project owners eligible for value added tax refunds, ODA project sponsors' representative offices, organizations appointed by foreign sponsors to manage ODA non-refundable aid programs or projects (hereinafter referred to as Other Organization).

- Foreign organizations without legal status in Vietnam, foreign individuals independently doing business in Vietnam in accordance with Vietnamese law having income arising in Vietnam or tax obligations arising in Vietnam (hereinafter referred to as Foreign Contractor, Foreign Subcontractor).

- Overseas suppliers without permanent establishments in Vietnam, foreign individuals not residing in Vietnam conducting e-commerce business, digital platform-based business, and other services with organizations or individuals in Vietnam (hereinafter referred to as Overseas Supplier).

- Enterprises, organizations, individuals obliged to withholding and paying tax on behalf of other taxpayers must declare and determine separate tax obligations compared to lịch trực tiếp bóng đá hôm nay taxpayer’s obligations according to tax administration regulations (except for income-paying agencies when withholding, paying personal income tax); Commercial banks, intermediary payment service providers or organizations, individuals authorized by overseas suppliers responsible for declaring, withholding, and paying tax on their behalf (hereinafter referred to as Withholding Agents). Income-paying organizations when withholding, paying personal income tax use lịch trực tiếp bóng đá hôm nay issued tax code to declare, pay withheld taxes.

- Operators, joint operators, joint venture enterprises, organizations assigned by lịch trực tiếp bóng đá hôm nay Government of Vietnam to receive lịch trực tiếp bóng đá hôm nay share belonging to Vietnam in overlapping oil and gas fields, contractors, investors participating in petroleum contracts, and Parent Company - Vietnam Oil and Gas Group representing lịch trực tiếp bóng đá hôm nay host country to receive profits from petroleum contracts.

- Households, individuals engaging in production, business of goods and services as regulated by law but not required to register through a business registration agency as stipulated by lịch trực tiếp bóng đá hôm nay Government of Vietnam about business households; business individuals from countries sharing a land border with Vietnam conducting buying, selling, exchanging goods at border markets, border-gate markets, markets in lịch trực tiếp bóng đá hôm nay border-gate economic zone.

- Individuals with income subject to personal income tax (excluding business individuals).

- Individuals considered dependents under personal income tax law.

- Organizations, individuals delegated by lịch trực tiếp bóng đá hôm nay tax authority to collect.

- Organizations, households, and other individuals with obligations to lịch trực tiếp bóng đá hôm nay state budget.