Is a taxpayer allowed to authorize the income payer to apply for initial xem bóng đá trực tiếp vtv2 registration in Vietnam?
Is a taxpayer allowed to authorize the income payer to apply for initial xem bóng đá trực tiếp vtv2 registration in Vietnam?
Pursuant to Clause 9, Article 7 ofCircular 105/2020/TT-BTC, the provisions are as follows:
Location of submission and application for initial xem bóng đá trực tiếp vtv2 registration
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9. For taxpayers who are individuals specified in Points k, n, Clause 2, Article 4 of this Circular.
a)Individuals paying personal income xem bóng đá trực tiếp vtv2 through income payers and having authorized income payers for xem bóng đá trực tiếp vtv2 registration should submit their xem bóng đá trực tiếp vtv2 registration application at the income payers.In cases where personal income xem bóng đá trực tiếp vtv2 is paid at multiple income payers in the same xem bóng đá trực tiếp vtv2 period, individuals should authorize xem bóng đá trực tiếp vtv2 registration at one income-paying agency to be issued a xem bóng đá trực tiếp vtv2 identification number by the xem bóng đá trực tiếp vtv2 authority. Individuals should inform their xem bóng đá trực tiếp vtv2 identification numbers to other income payers for xem bóng đá trực tiếp vtv2 declaration and payment purposes.
The xem bóng đá trực tiếp vtv2 registration document for individuals includes: authorization document and one of the individual's identification papers (photocopy of Citizen Identification Card or valid copy of Identity Card for individuals with Vietnamese nationality; valid copy of Passport for individuals with foreign nationality or Vietnamese nationality residing abroad).
income payers are responsible for consolidating the xem bóng đá trực tiếp vtv2 registration information of individuals into the xem bóng đá trực tiếp vtv2 registration declaration form No. 05-DK-TH-TCT issued with this Circular and sending it to the xem bóng đá trực tiếp vtv2 authority managing the income-paying agency directly.
*b)Individuals paying personal income xem bóng đá trực tiếp vtv2 not through income payers or without authorizing income payers for xem bóng đá trực tiếp vtv2 registration should submit their xem bóng đá trực tiếp vtv2 registration application to the xem bóng đá trực tiếp vtv2 authority as follows:
b.1) At the xem bóng đá trực tiếp vtv2 Department where the individual works for residents with income from salaries and wages paid by international organizations, embassies, consulates in Vietnam but these organizations have not deducted xem bóng đá trực tiếp vtv2. The xem bóng đá trực tiếp vtv2 registration application include:
- xem bóng đá trực tiếp vtv2 registration declaration form No. 05-DK-TCT issued with this Circular;
- Photocopy of Citizen Identification Card or valid copy of Identity Card for individuals with Vietnamese nationality; valid copy of Passport for individuals with foreign nationality or Vietnamese nationality residing abroad.
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Individuals paying personal income xem bóng đá trực tiếp vtv2 through income payers and having authorized income payers for xem bóng đá trực tiếp vtv2 registration should submit their xem bóng đá trực tiếp vtv2 registration application at the income payers.
If personal income xem bóng đá trực tiếp vtv2 is paid at multiple income payers in the same xem bóng đá trực tiếp vtv2 period, individuals should authorize xem bóng đá trực tiếp vtv2 registration at one income-paying agency to be issued a xem bóng đá trực tiếp vtv2 identification number by the xem bóng đá trực tiếp vtv2 authority. Individuals should inform their xem bóng đá trực tiếp vtv2 identification numbers to other income payers for xem bóng đá trực tiếp vtv2 declaration and payment purposes.
Is a taxpayer allowed toauthorize the income payer to apply for initialtax registration in Vietnam? (Image from the Internet)
What are cases of initialtax registration for taxpayers in Vietnam?
Pursuant to Clause 1, Article 30 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019, the provisions on xem bóng đá trực tiếp vtv2 registration and xem bóng đá trực tiếp vtv2 identification number issuance are as follows:
Subjects of xem bóng đá trực tiếp vtv2 registration and xem bóng đá trực tiếp vtv2 identification number issuance
1. Taxpayers must carry out xem bóng đá trực tiếp vtv2 registration and be issued xem bóng đá trực tiếp vtv2 identification numbers by the xem bóng đá trực tiếp vtv2 authority before starting production, business activities, or obligations with the state budget arise. The subjects of xem bóng đá trực tiếp vtv2 registration include:
a) Enterprises, organizations, individuals carrying out xem bóng đá trực tiếp vtv2 registration under the one-stop-shop mechanism together with business registration, cooperative registration, and business registration following the provisions of the Enterprise Law and other relevant laws;
b) Organizations and individuals not falling under point a of this clause shall carry out xem bóng đá trực tiếp vtv2 registration directly with the xem bóng đá trực tiếp vtv2 authority following the regulations of the Minister of Finance.
2. The structure of the xem bóng đá trực tiếp vtv2 identification number is regulated as follows:
a) The 10-digit xem bóng đá trực tiếp vtv2 identification number is used for enterprises, organizations with legal status; representatives of households, business households, and other individuals;
b) The 13-digit and other characters are used for dependent units and other subjects;
c) The Minister of Finance provides detailed regulations for this clause.
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Thus, taxpayers must register for personal xem bóng đá trực tiếp vtv2 identification numbers and be issued xem bóng đá trực tiếp vtv2 identification numbers by the xem bóng đá trực tiếp vtv2 authority before starting production, business activities, or obligations with the state budget arise. Individual xem bóng đá trực tiếp vtv2 registration includes:
- Individuals carrying out xem bóng đá trực tiếp vtv2 registration under the one-stop-shop mechanism along with business registration, cooperative registration, and business registration following the provisions of theLuật xoilac tv trựcand other relevant laws;
- Individuals not falling under the above cases shall carry out xem bóng đá trực tiếp vtv2 registration directly with the xem bóng đá trực tiếp vtv2 authority following the regulations of the Minister of Finance.
What are the responsibilities of the taxpayers in Vietnam?
Pursuant to Article 17 of theLaw on xem bóng đá trực tiếp vtv2 Administration 2019, the responsibilities of taxpayers are as follows:
- Conduct xem bóng đá trực tiếp vtv2 registration and use the xem bóng đá trực tiếp vtv2 identification number following legal regulations.
- Accurately, truthfully, and fully declare taxes and submit xem bóng đá trực tiếp vtv2 application on time; assume legal responsibility for the accuracy, truthfulness, and completeness of the xem bóng đá trực tiếp vtv2 application.
- Pay taxes, late payment interest, penalties fully, on time, and at the correct location.
- Comply with accounting, statistics policies, and manage, use invoices, application following legal regulations.
- Accurately, truthfully, and fully record activities generating xem bóng đá trực tiếp vtv2 obligations, xem bóng đá trực tiếp vtv2 deductions, and transactions that must be declared for xem bóng đá trực tiếp vtv2 information.
- Issue and deliver invoices, application to buyers in the exact quantity, type, and payment value when selling goods, providing services according to legal regulations.
- Provide accurate, complete, and prompt information, and application related to determining xem bóng đá trực tiếp vtv2 obligations, including investment value information; account numbers and content of transactions at commercial banks, other credit institutions; explain xem bóng đá trực tiếp vtv2 calculation, xem bóng đá trực tiếp vtv2 declaration, xem bóng đá trực tiếp vtv2 payment upon request by xem bóng đá trực tiếp vtv2 management authorities.
- Comply with decisions, notices, and requirements of xem bóng đá trực tiếp vtv2 management authorities and xem bóng đá trực tiếp vtv2 management officials according to legal regulations.
- Bear the responsibility to fulfill xem bóng đá trực tiếp vtv2 obligations according to legal regulations in cases where legal representatives or authorized representatives carry out xem bóng đá trực tiếp vtv2 procedures improperly.
- Taxpayers conducting business activities in areas with information technology infrastructure must declare, pay taxes, and transact with xem bóng đá trực tiếp vtv2 management authorities through electronic means according to legal regulations.
- Based on the actual situation and the condition of information technology equipment, the Government of Vietnam will provide detailed regulations on cases where taxpayers are not required to submit application in xem bóng đá trực tiếp vtv2 declaration, xem bóng đá trực tiếp vtv2 payment, xem bóng đá trực tiếp vtv2 refund, and other xem bóng đá trực tiếp vtv2 application that state management agencies already have.
- Build, manage, and operate the technical infrastructure system that ensures electronic transactions with xem bóng đá trực tiếp vtv2 management authorities, applying information connections related to xem bóng đá trực tiếp vtv2 obligation implementation with xem bóng đá trực tiếp vtv2 management authorities.
- Taxpayers with affiliated transactions must prepare, store, declare, and provide information application about themselves and affiliated parties of the taxpayers, including information about affiliated parties residing in other countries and territories outside Vietnam according to regulations by the Government of Vietnam.
