How many digits does trực tiếp bóng đá k+ tax identification number of a household business in Vietnam have?
How many digits does trực tiếp bóng đá k+ tax identification number of a household business in Vietnam have?
Based on Clause 3, Article 5 ofCircular 105/2020/TT-BTC:
Structure of Tax Identification Number
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3. Classification of Tax Identification Number structure
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g) trực tiếp bóng đá k+ operator, joint operating company, joint venture company, or organization assigned by trực tiếp bóng đá k+ Government of Vietnam to receive trực tiếp bóng đá k+ oil and gas profit share from Vietnam's overlapping oil and gas fields, as stipulated at Point h, Clause 2, Article 4 of this Circular, shall be issued a 10-digit tax identification number for each oil and gas contract or equivalent agreement. Contractors and investors participating in oil and gas contracts shall be issued a 13-digit tax identification number derived from trực tiếp bóng đá k+ 10-digit number of each oil and gas contract to fulfill tax obligations (including corporate income tax on income from transferring participation rights in oil and gas contracts). trực tiếp bóng đá k+ parent company - Vietnam National Oil and Gas Group, representing trực tiếp bóng đá k+ host country, shall receive profit shares from oil and gas contracts, which will be issued a 13-digit tax identification number based on trực tiếp bóng đá k+ 10-digit number of each oil and gas contract to declare and pay taxes on trực tiếp bóng đá k+ profit shares per each oil and gas contract.
h) Taxpayers who are households, business households, individual businesses, and other individuals as specified in Points i, k, l, n, Clause 2, Article 4 of this Circular shall be issued a 10-digit tax identification number for trực tiếp bóng đá k+ representative of trực tiếp bóng đá k+ household, business household, and individual, along with a 13-digit tax identification number for trực tiếp bóng đá k+ business locations of trực tiếp bóng đá k+ household business and individual business.
i) Organizations and individuals as specified in Point m, Clause 2, Article 4 of this Circular with one or more tax coordination contracts with a tax authority shall be issued one tax identification number for substitute tax payment to remit trực tiếp bóng đá k+ collected tax amounts into trực tiếp bóng đá k+ state budget.
Thus, trực tiếp bóng đá k+ tax identification number for a business household is specifically regulated as follows:
- A 10-digit tax identification number is issued for trực tiếp bóng đá k+ representative of trực tiếp bóng đá k+ business household.
- A 13-digit tax identification number is issued for trực tiếp bóng đá k+ business locations of trực tiếp bóng đá k+ business household.
How many digits does trực tiếp bóng đá k+ tax identification number of a household business in Vietnam have?(Image from Internet)
What are trực tiếp bóng đá k+ principles for terminating trực tiếp bóng đá k+ validity of a business household's tax identification number in Vietnam?
According to Clause 3, Article 39 of trực tiếp bóng đá k+Law on Tax Administration 2019, trực tiếp bóng đá k+ principles for terminating trực tiếp bóng đá k+ validity of a tax identification number in certain cases are as follows:
- trực tiếp bóng đá k+ tax identification number shall not be used in economic transactions from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ tax authority announces trực tiếp bóng đá k+ termination of its validity.
- trực tiếp bóng đá k+ tax identification number of an organization, once terminated, shall not be reused, except as stipulated in Article 40 of trực tiếp bóng đá k+Law on Tax Administration 2019.
- When trực tiếp bóng đá k+ validity of trực tiếp bóng đá k+ tax identification number of a business household or individual business is terminated, trực tiếp bóng đá k+ tax identification number of trực tiếp bóng đá k+ representative of that business household shall not be terminated and may be used for other tax obligations of that individual.
- When enterprises, economic organizations, other organizations, and individuals terminate trực tiếp bóng đá k+ validity of their tax identification number, trực tiếp bóng đá k+ validity of substitute tax payment numbers must also be terminated simultaneously.
- When trực tiếp bóng đá k+ managing unit of a taxpayer terminates trực tiếp bóng đá k+ validity of its tax identification number, trực tiếp bóng đá k+ dependent units must also terminate trực tiếp bóng đá k+ validity of their tax identification numbers.
In which cases can trực tiếp bóng đá k+ tax identification number of a business household in Vietnam be reinstated?
According to Article 40 of trực tiếp bóng đá k+Law on Tax Administration 2019:
Reinstatement of Tax Identification Number
- Taxpayers whose registration is with trực tiếp bóng đá k+ enterprise registration, cooperative registration, or business registration and who have their legal status reinstated in accordance with trực tiếp bóng đá k+ law on enterprise registration, cooperative registration, or business registration shall have their tax identification number reinstated simultaneously.
- Taxpayers directly registered with trực tiếp bóng đá k+ tax authority may file a request to reinstate trực tiếp bóng đá k+ tax identification number with trực tiếp bóng đá k+ managing tax authority in trực tiếp bóng đá k+ following cases:
a) Authorized bodies issue a document canceling trực tiếp bóng đá k+ withdrawal of trực tiếp bóng đá k+ business registration certificate or equivalent permit;
b) When wishing to continue business activities after having submitted a request for termination of trực tiếp bóng đá k+ tax identification number validity to trực tiếp bóng đá k+ tax authority, but trực tiếp bóng đá k+ tax authority has not yet announced trực tiếp bóng đá k+ termination;
c) When trực tiếp bóng đá k+ tax authority informs that trực tiếp bóng đá k+ taxpayer is inactive at trực tiếp bóng đá k+ registered address but has not yet had trực tiếp bóng đá k+ license revoked or trực tiếp bóng đá k+ tax identification number terminated.
- trực tiếp bóng đá k+ tax identification number may continue to be used in economic transactions from trực tiếp bóng đá k+ effective date of trực tiếp bóng đá k+ decision to reinstate trực tiếp bóng đá k+ legal status by trực tiếp bóng đá k+ business registration office or trực tiếp bóng đá k+ date trực tiếp bóng đá k+ tax authority announces trực tiếp bóng đá k+ reinstatement of trực tiếp bóng đá k+ tax identification number.
- trực tiếp bóng đá k+ application for trực tiếp bóng đá k+ reinstatement of trực tiếp bóng đá k+ tax identification number includes:
a) A written request for reinstatement of trực tiếp bóng đá k+ tax identification number;
b) Other relevant documents.
Taxpayers who are business households may directly register with trực tiếp bóng đá k+ tax authority to submit an application for reinstatement of trực tiếp bóng đá k+ tax identification number in trực tiếp bóng đá k+ following cases:
- Authorized bodies issue a document canceling trực tiếp bóng đá k+ withdrawal of trực tiếp bóng đá k+ business registration certificate or equivalent permit;
- When wishing to continue business activities after having submitted an application for termination of trực tiếp bóng đá k+ tax identification number validity to trực tiếp bóng đá k+ tax authority but trực tiếp bóng đá k+ tax authority has not yet announced trực tiếp bóng đá k+ termination;
- When trực tiếp bóng đá k+ tax authority informs that trực tiếp bóng đá k+ taxpayer is inactive at trực tiếp bóng đá k+ registered address but has not yet had trực tiếp bóng đá k+ license revoked or trực tiếp bóng đá k+ tax identification number terminated.
