vtv2 trực tiếp bóng đá hôm nayShall individual and household businesses be issued a TIN in Vietnam?
Shall individual and household businesses be issueda TIN in Vietnam?
Based on point e, clause 3, Article 30 of vtv2 trực tiếp bóng đá hôm nayTax Administration Law 2019, vtv2 trực tiếp bóng đá hôm nay issuance of TINs is stipulated as follows:
Subject to taxpayer registration and TIN issuance
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3. TIN issuance is stipulated as follows:
a) Enterprises, economic organizations, and other organizations shall be issued with a unique TIN to be used throughout their operation from vtv2 trực tiếp bóng đá hôm nay time of taxpayer registration until vtv2 trực tiếp bóng đá hôm nay cessation of vtv2 trực tiếp bóng đá hôm nay TIN’s validity. Taxpayers who have branches, representative offices, or dependent units that directly fulfill tax obligations shall be issued dependent TINs. In vtv2 trực tiếp bóng đá hôm nay case of enterprises, organizations, branches, representative offices, or dependent units registering under a one-stop-shop mechanism concurrently with enterprise registration, cooperative registration, or business registration, vtv2 trực tiếp bóng đá hôm nay code recorded on vtv2 trực tiếp bóng đá hôm nay enterprise registration certificate, cooperative registration certificate, or business registration certificate shall simultaneously serve as vtv2 trực tiếp bóng đá hôm nay TIN;
b) Individuals are issued with a unique TIN to be used for their entire lifespan. Dependents of an individual shall be issued a TIN for vtv2 trực tiếp bóng đá hôm nay purpose of family circumstance deductions for personal income taxpayers. vtv2 trực tiếp bóng đá hôm nay TIN given to vtv2 trực tiếp bóng đá hôm nay dependent will also serve as a personal TIN when vtv2 trực tiếp bóng đá hôm nay dependent incurs obligations to vtv2 trực tiếp bóng đá hôm nay state budget;
c) Enterprises, organizations, individuals responsible for withholding and submitting tax on behalf of others will be granted a substitute TIN for vtv2 trực tiếp bóng đá hôm nay purpose of declaring and submitting tax on behalf of taxpayers;
d) An issued TIN shall not be reused for another taxpayer;
dd) vtv2 trực tiếp bóng đá hôm nay TIN of an enterprise, economic organization, or other organization remains unchanged after changes in type, sale, gifting, donation, or inheritance;
e) vtv2 trực tiếp bóng đá hôm nay TIN issued to households, business households, and business individuals is vtv2 trực tiếp bóng đá hôm nay TIN issued to vtv2 trực tiếp bóng đá hôm nay individual representing vtv2 trực tiếp bóng đá hôm nay household, business household, or business individual.
According to point a, clause 2, Article 30 of vtv2 trực tiếp bóng đá hôm nayTax Administration Law 2019, a 10-digit TIN is used for enterprises, organizations with legal status, representatives of households, business households, and other individuals.
Therefore, an individual business household must register with vtv2 trực tiếp bóng đá hôm nay tax authority to be issued a TIN (10-digit TIN) for vtv2 trực tiếp bóng đá hôm nay purpose of declaring and managing taxes smoothly.
Shall individual and household businesses be issued a TIN in Vietnam?(Image from Internet)
How long does it take after tax registration for individual and household businesses to be issued a TIN in Vietnam?
vtv2 trực tiếp bóng đá hôm nay issuance of a TIN for individual business household taxpayer registration is stipulated in clause 1, Article 34 of vtv2 trực tiếp bóng đá hôm nayTax Administration Law 2019as follows:
Issuance of taxpayer registration certificate
1. vtv2 trực tiếp bóng đá hôm nay tax authority shall issue a taxpayer registration certificate to a taxpayer within 03 working days from vtv2 trực tiếp bóng đá hôm nay date of receipt of vtv2 trực tiếp bóng đá hôm nay complete taxpayer registration dossier as stipulated. Information on vtv2 trực tiếp bóng đá hôm nay taxpayer registration certificate includes:
a) Name of vtv2 trực tiếp bóng đá hôm nay taxpayer;
b) TIN;
c) Number, date, month, year of vtv2 trực tiếp bóng đá hôm nay business registration certificate or license for establishment and operation or investment registration certificate for organizations and business individuals; number, date, month, year of vtv2 trực tiếp bóng đá hôm nay decision to establish for organizations not subject to business registration; information from vtv2 trực tiếp bóng đá hôm nay identification card, citizen identification card, or passport for individuals not subject to business registration;
d) Direct managing tax authority.
2. vtv2 trực tiếp bóng đá hôm nay tax authority shall notify vtv2 trực tiếp bóng đá hôm nay TIN to vtv2 trực tiếp bóng đá hôm nay taxpayer as a substitute for a taxpayer registration certificate in vtv2 trực tiếp bóng đá hôm nay following cases:
a) An individual authorizes an organization or another individual to make taxpayer registration on behalf of themselves and their dependents;
b) An individual performs taxpayer registration through a tax declaration dossier;
c) Organizations or individuals register for taxpayer purposes to withhold and submit tax on behalf of others;
d) An individual registers a TIN for their dependents.
3. In cases of loss, torn, damaged, or burned taxpayer registration certificates or TIN notifications, vtv2 trực tiếp bóng đá hôm nay tax authority shall reissue them within 02 working days from vtv2 trực tiếp bóng đá hôm nay date of receipt of vtv2 trực tiếp bóng đá hôm nay complete application from vtv2 trực tiếp bóng đá hôm nay taxpayer as prescribed.
Thus,within 03 working daysfrom vtv2 trực tiếp bóng đá hôm nay date of receipt of vtv2 trực tiếp bóng đá hôm nay complete taxpayer registration dossier, vtv2 trực tiếp bóng đá hôm nay tax authority shall issue a taxpayer registration certificate to individual and household businesses.vtv2 trực tiếp bóng đá hôm nay information on vtv2 trực tiếp bóng đá hôm nay taxpayer registration certificate includes vtv2 trực tiếp bóng đá hôm nay TIN.
What are regulations on vtv2 trực tiếp bóng đá hôm nay use ofTIN of an individual business household in Vietnam?
Pursuant to Article 35 of vtv2 trực tiếp bóng đá hôm nayTax Administration Law 2019, vtv2 trực tiếp bóng đá hôm nay use of vtv2 trực tiếp bóng đá hôm nay TIN of an individual business household is as follows:
- vtv2 trực tiếp bóng đá hôm nay individual business household must record vtv2 trực tiếp bóng đá hôm nay assigned TIN on invoices, documents, and materials when conducting business transactions; open deposit accounts at commercial banks, or other credit institutions; declare tax, pay taxes, apply for tax exemptions, reductions, refunds, non-collection of tax, register customs declarations, and conduct other tax-related transactions for all obligations to vtv2 trực tiếp bóng đá hôm nay state budget, including cases where vtv2 trực tiếp bóng đá hôm nay individual business household engages in production and business activities across different locations.
- vtv2 trực tiếp bóng đá hôm nay individual business household must provide vtv2 trực tiếp bóng đá hôm nay TIN to related agencies and organizations or record vtv2 trực tiếp bóng đá hôm nay TIN in dossiers when carrying out administrative procedures under vtv2 trực tiếp bóng đá hôm nay one-stop-shop linkage mechanism with vtv2 trực tiếp bóng đá hôm nay tax authority.
- Tax authorities, vtv2 trực tiếp bóng đá hôm nay State Treasury, commercial banks that coordinate vtv2 trực tiếp bóng đá hôm nay collection of state budgets, organizations mandated by tax authorities to collect taxes shall use vtv2 trực tiếp bóng đá hôm nay TIN of vtv2 trực tiếp bóng đá hôm nay individual business household in tax management and vtv2 trực tiếp bóng đá hôm nay collection of tax into vtv2 trực tiếp bóng đá hôm nay state budget.
- Commercial banks, other credit institutions must record vtv2 trực tiếp bóng đá hôm nay TIN in vtv2 trực tiếp bóng đá hôm nay file for opening an account and in transaction documents via vtv2 trực tiếp bóng đá hôm nay account of an individual business household.
- Organizations, individuals involved in tax management shall use vtv2 trực tiếp bóng đá hôm nay TIN already issued to individual and household businesses when providing information related to determining tax liability.
- When entities in Vietnam make payments to organizations or individuals engaging in cross-border business activities based on digital intermediary platforms not present in Vietnam, they must use vtv2 trực tiếp bóng đá hôm nay TIN issued to such organizations or individuals to withhold and submit tax on their behalf.
- Once vtv2 trực tiếp bóng đá hôm nay personal identification number is issued to all citizens, vtv2 trực tiếp bóng đá hôm nay personal identification number will serve as a replacement for vtv2 trực tiếp bóng đá hôm nay TIN.
