xoilac tv trực tiếp bóng đá hôm nayIs a new TIN required when changing ID cards in Vietnam?

Is a new TIN required when changing citizen ID cards in Vietnam?

According to Clause 3, Article 30 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019regarding xoilac tv trực tiếp bóng đá hôm nay issuance of TINs as follows:

Taxpayer registration subjects and TIN issuance

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3. xoilac tv trực tiếp bóng đá hôm nay issuance of TINs is regulated as follows:

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b) An individual shall be granted one unique TIN to be used throughout their lifetime. Dependents of xoilac tv trực tiếp bóng đá hôm nay individual shall be granted TINs for xoilac tv trực tiếp bóng đá hôm nay purpose of deducting personal circumstances from xoilac tv trực tiếp bóng đá hôm nay personal income taxpayer's obligations. xoilac tv trực tiếp bóng đá hôm nay TIN granted to a dependent simultaneously serves as xoilac tv trực tiếp bóng đá hôm nay individual's TIN in cases where xoilac tv trực tiếp bóng đá hôm nay dependent incurs obligations to xoilac tv trực tiếp bóng đá hôm nay state budget;

An individual is not allowed to have multiple TINs; one individual is granted only one unique TIN throughout their lifetime.

Additionally,Official Dispatch 896/TCT-KK of 2016provides guidance on issuing TINs for individuals subject to personal income tax by xoilac tv trực tiếp bóng đá hôm nay General Department of Taxation as follows:

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In cases where an individual who has already been issued a personal income TIN subsequently changes their registered permanent residence outside xoilac tv trực tiếp bóng đá hôm nay province or centrally-run city, and is issued a new citizen ID card and new identity number based on xoilac tv trực tiếp bóng đá hôm nay provincial or city government they move to, or is assigned a personal identification number according to xoilac tv trực tiếp bóng đá hôm nay Law on Citizens' Identity No. 59/2014/QH13, that individual must update their taxpayer registration information in accordance with xoilac tv trực tiếp bóng đá hôm nay current tax administration laws. They are not allowed to be issued a new personal income TIN based on their new citizen ID card or new personal identification number.

If xoilac tv trực tiếp bóng đá hôm nay local tax authority where xoilac tv trực tiếp bóng đá hôm nay taxpayer moves to has issued a new TIN based on xoilac tv trực tiếp bóng đá hôm nay new citizen ID card or personal identification number, it must revoke xoilac tv trực tiếp bóng đá hôm nay wrongly issued TIN, and concurrently guide and support xoilac tv trực tiếp bóng đá hôm nay taxpayer to use xoilac tv trực tiếp bóng đá hôm nay previously issued TIN to declare, pay, or deduct arising incomes as per current tax laws.

When there is a change in personal information such as an citizen ID card, xoilac tv trực tiếp bóng đá hôm nay individual must update their taxpayer registration information according to xoilac tv trực tiếp bóng đá hôm nay law; a new TIN cannot be issued.

Thus, an individual who has been issued a TIN is not granted a new one when changing their citizen ID card.

Note: In cases where an individual has two TINs, they must terminate xoilac tv trực tiếp bóng đá hôm nay effectiveness of xoilac tv trực tiếp bóng đá hôm nay personal income TIN issued later, and only use xoilac tv trực tiếp bóng đá hôm nay first issued TIN to declare, pay, or deduct arising incomes in accordance with current tax laws.

Is a new TIN required when changing ID cards in Vietnam?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)

What are regulations onthe use of TINs in Vietnam?

According to Article 35 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, xoilac tv trực tiếp bóng đá hôm nay use of TINs is regulated as follows:

- Taxpayers must:

+ Record xoilac tv trực tiếp bóng đá hôm nay issued TIN on invoices, documents, and evidentiary materials when conducting business transactions;

+ Open savings accounts at commercial banks or other credit institutions;

+ File taxes, pay taxes, apply for tax exemptions, reductions, refunds, non-collection of taxes, register customs declarations, and conduct other tax-related transactions for all obligations to be paid to xoilac tv trực tiếp bóng đá hôm nay state budget, even when taxpayers operate production and business activities in several different regions.

- Taxpayers must provide their TINs to xoilac tv trực tiếp bóng đá hôm nay relevant agencies or organizations, or note xoilac tv trực tiếp bóng đá hôm nay TIN on documentation when executing administrative procedures through xoilac tv trực tiếp bóng đá hôm nay one-stop-shop mechanism with xoilac tv trực tiếp bóng đá hôm nay tax management agency.

- Tax management agencies, xoilac tv trực tiếp bóng đá hôm nay State Treasury, commercial banks coordinating state budget revenue collection, and organizations authorized by xoilac tv trực tiếp bóng đá hôm nay tax agency to collect taxes must use taxpayers' TINs in tax management and collection into xoilac tv trực tiếp bóng đá hôm nay state budget.

- Commercial banks and other credit institutions must record xoilac tv trực tiếp bóng đá hôm nay TINs in account-opening dossiers and transactional documents through taxpayers' accounts.

- Other organizations and individuals participating in tax management must use taxpayers' assigned TINs when providing information related to tax obligation determination.

- When Vietnamese entities pay foreign organizations or individuals with cross-border business activities through digital intermediary platforms without a presence in Vietnam, xoilac tv trực tiếp bóng đá hôm nay assigned TIN must be used for deduction and substitution of tax payments.

- When personal identification numbers are issued to xoilac tv trực tiếp bóng đá hôm nay entire population, personal identification numbers shall replace TINs.

What are xoilac tv trực tiếp bóng đá hôm nay responsibilities of taxpayers in providing information in Vietnam?

According to Article 97 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, xoilac tv trực tiếp bóng đá hôm nay responsibilities of taxpayers in providing information are:

Responsibilities of taxpayers in providing information

1. Provide complete, accurate, truthful, and timely information in tax files, and information related to determining tax obligations as requested by xoilac tv trực tiếp bóng đá hôm nay tax management agency.

2. Provide information in writing or through network connections with xoilac tv trực tiếp bóng đá hôm nay information systems of xoilac tv trực tiếp bóng đá hôm nay tax management agency as requested.

Thus, xoilac tv trực tiếp bóng đá hôm nay responsibilities of taxpayers in providing information include:

- Providing complete, accurate, truthful, and timely information in tax files, and information related to determining tax obligations as requested by xoilac tv trực tiếp bóng đá hôm nay tax management agency.

- Providing information in writing or through network connections with xoilac tv trực tiếp bóng đá hôm nay information systems of xoilac tv trực tiếp bóng đá hôm nay tax management agency as requested.