xoilac tv trực tiếp bóng đá hôm nayIs an employee required to register a TIN before starting work in Vietnam?
Is an employee required to register a TIN before starting work in Vietnam?
Based on Article 33 of xoilac tv trực tiếp bóng đá hôm nayTax Administration Law 2019, it is stipulated as follows:
Deadline for initial taxpayer registration
1. Taxpayers must complete taxpayer registration alongside business registration, cooperative registration, or business registration. xoilac tv trực tiếp bóng đá hôm nay deadline for taxpayer registration is xoilac tv trực tiếp bóng đá hôm nay same as xoilac tv trực tiếp bóng đá hôm nay deadline for business registration, cooperative registration, or business registration as stipulated by law.
2. For direct taxpayer registration with xoilac tv trực tiếp bóng đá hôm nay tax authority, xoilac tv trực tiếp bóng đá hôm nay registration deadline is 10 working days from xoilac tv trực tiếp bóng đá hôm nay following dates:
a) Issuance of a business registration certificate, establishment and operation license, investment registration certificate, or establishment decision;
b) Commencement of business activities for organizations not required to register for business or household businesses, business individuals required to register but not yet issued a business registration certificate;
c) When tax withholding and tax payment responsibilities arise; when organizations pay taxes on behalf of individuals under business contracts or cooperation agreements;
d) Contract signing with foreign contractors, subcontractors for direct tax declaration and payment to xoilac tv trực tiếp bóng đá hôm nay tax authority; signing contracts, petroleum agreements;
dd) When personal income tax obligations arise;
e) When there is a request for tax refunds;
g) When other obligations to xoilac tv trực tiếp bóng đá hôm nay state budget arise.
3. Organizations or individuals paying income are responsible for taxpayer registration on behalf of individuals, in xoilac tv trực tiếp bóng đá hôm nay case xoilac tv trực tiếp bóng đá hôm nay individual does not have a TIN, within 10 working days from xoilac tv trực tiếp bóng đá hôm nay date xoilac tv trực tiếp bóng đá hôm nay tax obligation arises. They must also register for xoilac tv trực tiếp bóng đá hôm nay dependents of xoilac tv trực tiếp bóng đá hôm nay taxpayer within 10 working days from xoilac tv trực tiếp bóng đá hôm nay date xoilac tv trực tiếp bóng đá hôm nay taxpayer registers for personal deductions according to legal regulations if xoilac tv trực tiếp bóng đá hôm nay dependents do not have a TIN.
According to these regulations, xoilac tv trực tiếp bóng đá hôm nay law requires an individual to register a TIN within 10 working days from xoilac tv trực tiếp bóng đá hôm nay occurrence of xoilac tv trực tiếp bóng đá hôm nay aforementioned cases, excluding cases before employment commencement or before signing a labor contract or work contract.
However, xoilac tv trực tiếp bóng đá hôm nay law mandates that organizations or individuals paying income to employees must undertake responsibility for tax identification registration on behalf of their employees if xoilac tv trực tiếp bóng đá hôm nay employee does not already have one, within a maximum of 10 days from xoilac tv trực tiếp bóng đá hôm nay date when xoilac tv trực tiếp bóng đá hôm nay tax obligation arises.
Thus, employees are only requiredto register a TINwhen personal income tax liability arises or in any of xoilac tv trực tiếp bóng đá hôm nay situations that necessitate tax identification registration as mentioned above.
If an employee incurs personal income tax obligations while employed and receiving salaries from xoilac tv trực tiếp bóng đá hôm nay employer without having a TIN, xoilac tv trực tiếp bóng đá hôm nay employer is responsible for registering xoilac tv trực tiếp bóng đá hôm nay TIN on behalf of xoilac tv trực tiếp bóng đá hôm nay employee.
Therefore, employees arenot obligatedto register a TIN before commencing employment.
Is an employee required to register a TIN before starting work in Vietnam?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
How long does an employer have to register a TIN for employees in Vietnam?
According to Clause 3, Article 33 of xoilac tv trực tiếp bóng đá hôm nayTax Administration Law 2019, it is stated:
Deadline for initial taxpayer registration
...
3. Organizations or individuals paying income are responsible for taxpayer registration on behalf of individuals receiving income, in xoilac tv trực tiếp bóng đá hôm nay case xoilac tv trực tiếp bóng đá hôm nay individual does not have a TIN, within 10 working days from xoilac tv trực tiếp bóng đá hôm nay date xoilac tv trực tiếp bóng đá hôm nay tax obligation arises. They must also register for xoilac tv trực tiếp bóng đá hôm nay dependents of xoilac tv trực tiếp bóng đá hôm nay taxpayer within 10 working days from xoilac tv trực tiếp bóng đá hôm nay date xoilac tv trực tiếp bóng đá hôm nay taxpayer registers for family deductions according to laws if xoilac tv trực tiếp bóng đá hôm nay dependents do not have a TIN.
In compliance with xoilac tv trực tiếp bóng đá hôm nay above regulations, xoilac tv trực tiếp bóng đá hôm nay law requires organizations or individuals paying income to employees to undertake xoilac tv trực tiếp bóng đá hôm nay responsibility of registering xoilac tv trực tiếp bóng đá hôm nay TINs on behalf of their employees within no more than 10 days from xoilac tv trực tiếp bóng đá hôm nay date when xoilac tv trực tiếp bóng đá hôm nay tax obligation arises if xoilac tv trực tiếp bóng đá hôm nay employee does not already possess a TIN.
Hence, an employer is obligated to register a TIN for employees within a maximum period of 10 days from xoilac tv trực tiếp bóng đá hôm nay date xoilac tv trực tiếp bóng đá hôm nay employee's tax obligation arises, assuming they have no TIN.
Should xoilac tv trực tiếp bóng đá hôm nay employer fail to comply with this registration deadline, it will be subject to penalties according to xoilac tv trực tiếp bóng đá hôm nay law.
How is xoilac tv trực tiếp bóng đá hôm nay TIN used in Vietnam?
Based on Article 35 of xoilac tv trực tiếp bóng đá hôm nayTax Administration Law 2019, xoilac tv trực tiếp bóng đá hôm nay use of xoilac tv trực tiếp bóng đá hôm nay TIN is stipulated as follows:
- Taxpayers must include xoilac tv trực tiếp bóng đá hôm nay issued TIN on invoices, vouchers, and documents when conducting business transactions; when opening deposit accounts at commercial banks or other credit institutions; in tax declarations, payments, exemptions, reductions, refunds, non-collection; in customs declaration registration and other tax-related transactions concerning all obligations towards xoilac tv trực tiếp bóng đá hôm nay state budget, including cases where xoilac tv trực tiếp bóng đá hôm nay taxpayer operates production or business in multiple locations.
- Taxpayers must provide xoilac tv trực tiếp bóng đá hôm nay TIN to relevant authorities or organizations, or annotate xoilac tv trực tiếp bóng đá hôm nay TIN on xoilac tv trực tiếp bóng đá hôm nay file when conducting administrative procedures in a one-stop interconnection mechanism with xoilac tv trực tiếp bóng đá hôm nay tax administration agency.
- Tax management agencies, xoilac tv trực tiếp bóng đá hôm nay State Treasury, commercial banks cooperating in state budget collection, organizations authorized by tax agencies to collect taxes must use xoilac tv trực tiếp bóng đá hôm nay taxpayer's TIN in tax management and collection into xoilac tv trực tiếp bóng đá hôm nay state budget.
- Commercial banks, other credit institutions must inscribe xoilac tv trực tiếp bóng đá hôm nay TIN on account opening documents and transaction documents through xoilac tv trực tiếp bóng đá hôm nay taxpayer's account.
- Other organizations or individuals involved in tax management must use xoilac tv trực tiếp bóng đá hôm nay taxpayer's issued TIN when providing information related to determining tax obligations.
- When Vietnamese parties make payments to entities or individuals engaging in cross-border business activities based on a digital intermediary platform not located in Vietnam, they must use xoilac tv trực tiếp bóng đá hôm nay issued TIN for these entities or individuals for tax withholding and payment.
- When individual identification numbers are issued to xoilac tv trực tiếp bóng đá hôm nay entire population, these numbers shall replace xoilac tv trực tiếp bóng đá hôm nay TINs.
