May a reinsurer register xem bóng đá trực tiếp nhà cái through a interlinked single-window system in Vietnam?

May a reinsurer register xem bóng đá trực tiếp nhà cái through a interlinked single-window system in Vietnam?

The subject of xem bóng đá trực tiếp nhà cái registration is determined according to Clause 2 Article 4 ofCircular 105/2020/TT-BTCas follows:

Subject of xem bóng đá trực tiếp nhà cái registration

1. Subjects eligible for xem bóng đá trực tiếp nhà cái registration include:

a) Taxpayers subject to xem bóng đá trực tiếp nhà cái registration through a interlinked single-window system as prescribed in Point a Clause 1 Article 30 of the Law on xem bóng đá trực tiếp nhà cái Administration.

b) Taxpayers who must conduct xem bóng đá trực tiếp nhà cái registration directly with the xem bóng đá trực tiếp nhà cái authorities as prescribed in Point b Clause 1 Article 30 of the Law on xem bóng đá trực tiếp nhà cái Administration.

2. Taxpayers subject to xem bóng đá trực tiếp nhà cái registration directly with the xem bóng đá trực tiếp nhà cái authorities include:

a) Enterprises operating in the fields of insurance, accounting, auditing, law, notary services, or other specialized fields that do not have to register enterprises through the business registration authority according to specialized laws (hereinafter referred to as Economic Organizations).*

b) Public service units, economic organizations of armed forces, economic organizations of political, political-social, social, and social-professional organizations operating businesses per the law but not having to register enterprises through the business registration agencies; organizations from countries sharing land borders with Vietnam conducting buying, selling, and exchanging goods at border markets, border gate markets, markets in border economic zones; representative offices of foreign organizations in Vietnam; cooperative groups established and organized according to the Civil Code (hereinafter referred to as Economic Organizations).

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Reinsurers cannot register xem bóng đá trực tiếp nhà cái through a interlinked single-window system but must register directly with the xem bóng đá trực tiếp nhà cái authorities.

May a reinsurer register xem bóng đá trực tiếp nhà cái through a interlinked single-window system in Vietnam?(Image from Internet)

How many digits in the TINissued to reinsurers in Vietnam?

Based on the provisions in Clause 3 Article 5 ofCircular 105/2020/TT-BTCregarding the classification of TIN structures:

Structure of TIN

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3. Classification of TIN Structure

a) A 10-digit TIN is used for enterprises, cooperatives, organizations with legal status, or organizations without legal status but directly incurring xem bóng đá trực tiếp nhà cái obligations; representatives of households, business households, and other individuals (hereinafter referred to as Independent Units).

b) A 13-digit TIN with a hyphen (-) used to separate the first 10 digits and the last 3 digits is used for dependent units and other entities.

c) Taxpayers being economic organizations or other organizations defined at Points a, b, c, d, n Clause 2 Article 4 of this Circular, with or without legal status but directly incurring xem bóng đá trực tiếp nhà cái obligations and assuming full liability for all xem bóng đá trực tiếp nhà cái obligations before the law, shall be issued a 10-digit TIN; dependent units established according to the law of such taxpayers incurring xem bóng đá trực tiếp nhà cái obligations and directly declaring and paying taxes shall be issued a 13-digit TIN.

d) Foreign contractors and foreign subcontractors under Point đ Clause 2 Article 4 of this Circular who directly register to pay contractor xem bóng đá trực tiếp nhà cái with the xem bóng đá trực tiếp nhà cái authorities will be issued a 10-digit TIN for each contract.

In cases where foreign contractors are in a partnership with Vietnamese economic organizations to conduct business in Vietnam based on a contract and the parties form a Joint Operation Committee, the Joint Operation Committee conducts accounting, has a bank account, takes responsibility for issuing invoices; or the Vietnamese economic organization in the partnership is responsible for joint accounting and profit-sharing among the parties, then a 10-digit TIN is issued to declare and pay taxes for the contract.

If foreign contractors, subcontractors with offices in Vietnam have had their taxes declared and paid by the Vietnamese side on their behalf concerning contractor xem bóng đá trực tiếp nhà cái, they will be issued a 10-digit TIN to declare all other xem bóng đá trực tiếp nhà cái obligations (excluding contractor xem bóng đá trực tiếp nhà cái) in Vietnam and provide the TIN to the Vietnamese side.

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In addition, Clause 18 Article 4 of theLaw on Insurance Business 2022stipulates as follows:

A reinsurer is an enterprise established, organized, and operated per this Law and other relevant laws to conduct reinsurance and ceded reinsurance business.

Therefore, a reinsurer is considered an enterprise andis issued a 10-digit TIN.

What is the initial xem bóng đá trực tiếp nhà cái registration application for reinsurers in Vietnam?

The initial xem bóng đá trực tiếp nhà cái registration application for reinsurers is determined according to Point a Clause 1 Article 7 ofCircular 105/2020/TT-BTCcomprising:

- xem bóng đá trực tiếp nhà cái registration declaration form number 01-DK-TCT issued withCircular 105/2020/TT-BTC;

- List of dependent units form number BK02-DK-TCT issued withCircular 105/2020/TT-BTC(if any);

- List of business locations form number BK03-DK-TCT issued withCircular 105/2020/TT-BTC(if any);

- List of capital contributions by organizations and individuals form number 06-DK-TCT issued withCircular 105/2020/TT-BTC(if any);

- Copy of the Establishment and Operation License or an equivalent document issued by the competent authority.