How many digits are there in bóng đá hôm nay trực tiếp TIN for a household representative in Vietnam?
How many digits are there in bóng đá hôm nay trực tiếp TIN for a household representative in Vietnam?
Pursuant to bóng đá hôm nay trực tiếp provisions at point a, clause 3, Article 30 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019, bóng đá hôm nay trực tiếp issuance of TINs is regulated as follows:
Entities required for taxpayer registration and issuance of TINs
1. Taxpayers must carry out taxpayer registration and are issued a TIN by bóng đá hôm nay trực tiếp tax authorities before commencing production, business activities, or incurring obligations to bóng đá hôm nay trực tiếp state budget. Entities required for taxpayer registration include:
a) Enterprises, organizations, and individuals carrying out taxpayer registration under bóng đá hôm nay trực tiếp interconnected one-stop mechanism simultaneously with enterprise registration, cooperative registration, and business registration as stipulated by bóng đá hôm nay trực tiếp Enterprise Law and other relevant legal provisions;
b) Organizations and individuals not falling under bóng đá hôm nay trực tiếp provisions at point a of this clause carry out taxpayer registration directly with bóng đá hôm nay trực tiếp tax authorities as stipulated by bóng đá hôm nay trực tiếp Minister of Finance.
2. bóng đá hôm nay trực tiếp structure of TINs is regulated as follows:
a) A 10-digit TIN is used for enterprises, legal entity organizations; household representatives, business households, and other individuals;
b) A 13-digit TIN and different characters are used for dependent units and other entities;
c) bóng đá hôm nay trực tiếp Minister of Finance provides detailed regulations for this clause.
3. bóng đá hôm nay trực tiếp issuance of TINs is regulated as follows:
a) Enterprises, economic organizations, and other organizations are issued a single unique TIN to use throughout their operational life from taxpayer registration until bóng đá hôm nay trực tiếp termination of bóng đá hôm nay trực tiếp TIN's validity. Taxpayers with branches, representative offices, or direct subsidiaries performing tax obligations are issued a subsidiary TIN. In cases where enterprises, organizations, branches, representative offices, or subsidiaries carry out taxpayer registration under bóng đá hôm nay trực tiếp interconnected one-stop mechanism simultaneously with enterprise registration, cooperative registration, and business registration, bóng đá hôm nay trực tiếp number stated on bóng đá hôm nay trực tiếp enterprise registration certificate, cooperative registration certificate, or business registration certificate is also bóng đá hôm nay trực tiếp TIN;
b) Individuals are issued a single unique TIN to use throughout their lifetime. Dependents of individuals are issued a TIN for bóng đá hôm nay trực tiếp purpose of personal income tax deductions. bóng đá hôm nay trực tiếp TIN assigned to a dependent is simultaneously bóng đá hôm nay trực tiếp individual's TIN when bóng đá hôm nay trực tiếp dependent incurs obligations to bóng đá hôm nay trực tiếp state budget;
c) Enterprises, organizations, and individuals with bóng đá hôm nay trực tiếp responsibility to withhold and pay taxes on behalf of others are issued a TIN to pay taxes on behalf of taxpayers;
d) TINs already assigned must not be reused to issue to other taxpayers;
dd) bóng đá hôm nay trực tiếp TIN of enterprises, economic organizations, or other organizations remains unchanged after changes in business type, sale, gift, inheritance;
e) bóng đá hôm nay trực tiếp TIN issued to households, business households, individual businesses is bóng đá hôm nay trực tiếp TIN issued to bóng đá hôm nay trực tiếp individual representing bóng đá hôm nay trực tiếp household, business household, or individual business.
4. Tax registration includes:
a) Initial tax registration;
b) Notification of changes in taxpayer registration information;
c) Notification of suspension of activities or business;
d) Termination of bóng đá hôm nay trực tiếp validity of bóng đá hôm nay trực tiếp TIN;
dd) Reinstatement of bóng đá hôm nay trực tiếp TIN.
bóng đá hôm nay trực tiếp 10-digit TIN is used for enterprises, legal entity organizations; household representatives, business households, and other individuals.
Thus, according to bóng đá hôm nay trực tiếp above regulation, bóng đá hôm nay trực tiếp household representative is issued a 10-digit TIN.
How many digits are there in bóng đá hôm nay trực tiếp TIN for a household representative in Vietnam? (Image from bóng đá hôm nay trực tiếp Internet)
Vietnam: Is bóng đá hôm nay trực tiếp household representative issued a TIN considered an independent entity?
According to bóng đá hôm nay trực tiếp provisions of points a and e, clause 3, Article 5 ofCircular 105/2020/TT-BTCon bóng đá hôm nay trực tiếp classification of TIN structure as follows:
Structure of TINs
…
3. Classification of bóng đá hôm nay trực tiếp structure of TINs
a) A 10-digit TIN is used for enterprises, cooperatives, legal entity organizations, or organizations without legal person status but directly incurring tax obligations; household representatives, business households, and other individuals (hereinafter referred to as independent entities).
[…]
e) Organizations and individuals withholding and paying taxes on behalf of others as stipulated at Point g, Clause 2, Article 4 of this Circular are issued a 10-digit TIN (hereinafter referred to as a substitute TIN) to declare and pay taxes on behalf of foreign contractors, subcontractors, suppliers abroad, and organizations and individuals with business cooperation contracts or agreements. Foreign contractors and subcontractors as stipulated at Point đ, Clause 2, Article 4 of this Circular, having taxes declared and paid on their behalf by Vietnamese entities, are issued a 13-digit TIN according to bóng đá hôm nay trực tiếp substitute TIN of bóng đá hôm nay trực tiếp Vietnamese entity to fulfill their tax obligations in Vietnam.
…
Household representatives, business households, and other individuals (hereinafter referred to as independent entities).
Thus,in accordance with bóng đá hôm nay trực tiếp above provisions, household representatives issued a TIN are considered independent entities.
When is bóng đá hôm nay trực tiếp time for applying for TIN issuance in Vietnam?
Pursuant to clause 1, Article 30 of bóng đá hôm nay trực tiếpLaw on Tax Administration 2019, which stipulates bóng đá hôm nay trực tiếp entities required for taxpayer registration, including:
Entities required for taxpayer registration and issuance of TINs
1. Taxpayers must carry out taxpayer registration and are issued a TIN by bóng đá hôm nay trực tiếp tax authorities before commencing production, business activities, or incurring obligations to bóng đá hôm nay trực tiếp state budget. Entities required for taxpayer registration include:
a) Enterprises, organizations, and individuals carrying out taxpayer registration under bóng đá hôm nay trực tiếp interconnected one-stop mechanism simultaneously with enterprise registration, cooperative registration, and business registration as stipulated by bóng đá hôm nay trực tiếp Enterprise Law and other relevant legal provisions;
b) Organizations and individuals not falling under bóng đá hôm nay trực tiếp provisions at point a of this clause carry out taxpayer registration directly with bóng đá hôm nay trực tiếp tax authorities as stipulated by bóng đá hôm nay trực tiếp Minister of Finance.
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Thus,according to bóng đá hôm nay trực tiếp above provisions, bóng đá hôm nay trực tiếp timing for obtaining a TIN is before commencing production, business activities, or incurring obligations to bóng đá hôm nay trực tiếp state budget.
