Shall trực tiếp bóng đá hôm nay be applied through the interlinked single-window system in Vietnam?

Shall trực tiếp bóng đá hôm nay taxpayer registrationbe applied through trực tiếp bóng đá hôm nay interlinked single-window system in Vietnam?

Based on Clause 1, Article 30 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay regulation states as follows:

Subjects for taxpayer registration and tax code assignment

1. Taxpayers must carry out taxpayer registration and be granted a tax code by trực tiếp bóng đá hôm nay tax authority before beginning production or business activities or incurring obligations with trực tiếp bóng đá hôm nay state budget. Subjects for taxpayer registration include:

a) Enterprises, organizations, individuals registering for taxpayer status through trực tiếp bóng đá hôm nay interlinked single-window system in conjunction with enterprise registration, cooperative registration, or business registration in accordance with trực tiếp bóng đá hôm nay Enterprise Law and other relevant legal provisions;

b) Organizations and individuals not falling under trực tiếp bóng đá hôm nay case specified in point a, Clause 1 of this Article, registering directly with trực tiếp bóng đá hôm nay tax authority as per regulations set by trực tiếp bóng đá hôm nay Minister of Finance.

Therefore,according to trực tiếp bóng đá hôm nay above regulations, enterprises can register for taxpayer status through trực tiếp bóng đá hôm nay interlinked single-window system.

Shall trực tiếp bóng đá hôm nay be applied through the interlinked single-window system in Vietnam?(Image from trực tiếp bóng đá hôm nay Internet)

Are enterprises penalized for failing to notify changes to taxpayer registration information in Vietnam?

According to trực tiếp bóng đá hôm nay provisions in Article 11 ofDecree 125/2020/ND-CP, trực tiếp bóng đá hôm nay regulations are as follows:

Penalties for violations concerning trực tiếp bóng đá hôm nay time limit for notifying changes in taxpayer registration information

1. A warning shall be issued for any of trực tiếp bóng đá hôm nay following acts:

a) Notifying changes in taxpayer registration information beyond the prescribed time by 01 to 30 days without altering trực tiếp bóng đá hôm nay certificate or tax code notification, if there are mitigating circumstances;

b) Notifying changes in taxpayer registration information beyond the prescribed time by 01 to 10 days which alter trực tiếp bóng đá hôm nay certificate or tax code notification, if there are mitigating circumstances.

2. A fine from 500,000 dong to 1,000,000 dong shall be imposed for notifying changes in taxpayer registration information beyond the prescribed time by 01 to 30 days without altering trực tiếp bóng đá hôm nay certificate or tax code notification, except for penalties given under point a, Clause 1 of this Article.

3. A fine from 1,000,000 dong to 3,000,000 dong shall be imposed for any of trực tiếp bóng đá hôm nay following acts:

a) Notifying changes in taxpayer registration information beyond the prescribed time by 31 to 90 days without altering trực tiếp bóng đá hôm nay certificate or tax code notification;

b) Notifying changes in taxpayer registration information beyond the prescribed time by 01 to 30 days which alter trực tiếp bóng đá hôm nay certificate or tax code notification, except as specified in point b, Clause 1 of this Article.

4. A fine from 3,000,000 dong to 5,000,000 dong shall be imposed for any of trực tiếp bóng đá hôm nay following acts:

a) Notifying changes in taxpayer registration information beyond the prescribed time by 91 days or more without altering trực tiếp bóng đá hôm nay certificate or tax code notification;

b) Notifying changes in taxpayer registration information beyond the prescribed time by 31 to 90 days which alter trực tiếp bóng đá hôm nay certificate or tax code notification.

5. A fine from 5,000,000 dong to 7,000,000 dong shall be imposed for any of trực tiếp bóng đá hôm nay following acts:

a) Notifying changes in taxpayer registration information beyond the prescribed time by 91 days or more which alter trực tiếp bóng đá hôm nay certificate or tax code notification;

b) Failing to notify changes in taxpayer registration dossier information.

6. trực tiếp bóng đá hôm nay provisions of this Article do not apply to trực tiếp bóng đá hôm nay following cases:

a) Individuals not engaged in business who have been granted a personal income tax code and are late in changing information on their national identity card when issued a citizen identification card;

b) Income-paying agencies that are late in notifying changes in information on their national identity card when trực tiếp bóng đá hôm nay personal income tax payer is an individual authorized for personal income tax finalization and issued a citizen identification card;

c) Notifications of changes in taxpayer registration dossier information regarding trực tiếp bóng đá hôm nay taxpayer's address which are overdue due to administrative boundary changes as per trực tiếp bóng đá hôm nay Resolution of trực tiếp bóng đá hôm nay Standing Committee of trực tiếp bóng đá hôm nay National Assembly or trực tiếp bóng đá hôm nay Resolution of trực tiếp bóng đá hôm nay National Assembly.

7. Remedial measure: Requiring submission of trực tiếp bóng đá hôm nay dossier containing changed taxpayer registration information for acts specified in point b, Clause 5 of this Article.

Therefore,if enterprises do not notify changes in taxpayer registration information, they will be subject to an administrative penalty ranging from 5,000,000 dong to 7,000,000 dong.

What does trực tiếp bóng đá hôm nay first-time taxpayer registration dossier for enterprises in Vietnam include?

Based on Article 31 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay regulations are as follows:

- If taxpayers register for taxpayer status along with enterprise registration, cooperative registration, or business registration, trực tiếp bóng đá hôm nay dossier is the enterprise registration, cooperative registration, or business registration dossier as stipulated by law.

- If the taxpayer is an organization registering directly with the tax authority, trực tiếp bóng đá hôm nay dossier includes:

+ Taxpayer registration declaration;

+ A copy of trực tiếp bóng đá hôm nay establishment and operation license, establishment decision, investment registration certificate, or other equivalent documents issued by a competent authority that are still valid;

+ Other relevant documents.

- If the taxpayer is a household, business household, or individual registering directly with the tax authority, trực tiếp bóng đá hôm nay dossier includes:

+ Taxpayer registration or tax declaration form;

+ A copy of trực tiếp bóng đá hôm nay identity card, a copy of trực tiếp bóng đá hôm nay citizen identification card, or a copy of trực tiếp bóng đá hôm nay passport;

+ Other relevant documents.

- The connection of information between the state management agency and the tax authority to receive trực tiếp bóng đá hôm nay dossier and issue tax codes through the interlinked single-window system via the electronic information portal is carried out in accordance with relevant legal regulations.