Vietnam: What does xem bóng đá trực tiếp nhà cái first-time taxpayer registration application for individual or household business using personal identification numbers instead of TINs include from February 6, 2025?

Vietnam: What does xem bóng đá trực tiếp nhà cái first-time taxpayer registrationapplication for individual or household businessusing personal identification numbersinstead of TINs include from February 6, 2025?

Based on Clause 1, Article 22 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), regulations on xem bóng đá trực tiếp nhà cái first-time taxpayer registration application for individual or household business using personal identification numbers instead of TINs are as follows:

(1)Case of households, individuals engaging in production and business activities related to goods and services as stipulated by law, but not required to register their business with xem bóng đá trực tiếp nhà cái business registration authority under xem bóng đá trực tiếp nhà cái regulations of xem bóng đá trực tiếp nhà cái Government of Vietnam concerning household businesses; individual businesses of countries sharing a land border with Vietnam participating in xem bóng đá trực tiếp nhà cái purchase, sale, and exchange of goods at border markets, border gate markets, and markets within border economic zones.

- taxpayer registration declaration form No. 03-DK-TCT issued together withxoilac tv trực tiếp bóng, or tax declaration applications as prescribed by tax management law.

(2)Individuals with income subject to personal income tax (excluding business individuals) and other individuals with obligations to xem bóng đá trực tiếp nhà cái state budget who pay personal income tax through income-paying organizations and authorize these organizations for taxpayer registration of individuals or dependents.

- xem bóng đá trực tiếp nhà cái taxpayer registration application includes an authorization document, Form No. 41/UQ-DKT issued withxoilac tv trực tiếp bóng.

- Income-paying organizations are responsible for consolidating xem bóng đá trực tiếp nhà cái taxpayer registration information of individuals into xem bóng đá trực tiếp nhà cái taxpayer registration declaration form No. 05-DK-TH-TCT, and xem bóng đá trực tiếp nhà cái registration information of dependents into form No. 20-DK-TH-TCT, both issued withxoilac tv trực tiếp bóng, submitting these to xem bóng đá trực tiếp nhà cái tax authority directly managing xem bóng đá trực tiếp nhà cái income-paying organization.

Income-paying organizations use xem bóng đá trực tiếp nhà cái individual's and dependents' personal identification numbers for tax deduction, declaration, and submission as per legal regulations.

(3)Individuals with income subject to personal income tax (excluding business individuals) and other individuals with obligations to xem bóng đá trực tiếp nhà cái state budget who pay personal income tax not through an income-paying organization or do not authorize such organizations for taxpayer registration.

- For individuals with taxable income: taxpayer registration declaration form No. 05-DK-TCT issued withxoilac tv trực tiếp bóng.

- For dependents: taxpayer registration declaration form No. 20-DK-TCT issued withxoilac tv trực tiếp bóng.

(4)individual or household business not falling under xem bóng đá trực tiếp nhà cái above cases register taxpayers through tax declaration applications:

- Tax declaration applications as per tax management law. In cases where tax authorities and state-run departments have an integrative mechanism, xem bóng đá trực tiếp nhà cái tax authority will rely on xem bóng đá trực tiếp nhà cái Information Transfer Form sent by xem bóng đá trực tiếp nhà cái state department if no tax declaration applications are submitted.

Note: After xem bóng đá trực tiếp nhà cái initial taxpayer registration, if an individual engages in business activities or establishes additional business locations beyond xem bóng đá trực tiếp nhà cái registered business address, xem bóng đá trực tiếp nhà cái individual should use xem bóng đá trực tiếp nhà cái personal identification number for tax declaration with xem bóng đá trực tiếp nhà cái Tax Office where xem bóng đá trực tiếp nhà cái business activity is conducted as per xem bóng đá trực tiếp nhà cái tax management law.

Vietnam: What does xem bóng đá trực tiếp nhà cái first-time taxpayer registration application for individual or household business using personal identification numbers instead of TINs include from February 6, 2025?(Image from xem bóng đá trực tiếp nhà cái Internet)

Where to submit xem bóng đá trực tiếp nhà cái first-time taxpayer registration application for individual or household businessusing personal identification numbersinstead of TINs in Vietnamfrom February 6, 2025?

Based on Clause 1, Article 22 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), regulations on xem bóng đá trực tiếp nhà cái submission location for first-time taxpayer registrations for individual or household business using personal identification numbers instead of TINs are as follows:

(1)Households, individuals engaged in production and business activities of goods and services per legal regulations but not required to register a business with xem bóng đá trực tiếp nhà cái business registration authority per xem bóng đá trực tiếp nhà cái Government of Vietnam's provisions on household businesses; individual businesses from countries sharing a land border with Vietnam who engage in buying, selling, exchanging goods at border markets, border gate markets, economic zones.

- At xem bóng đá trực tiếp nhà cái Tax Sub-department or Regional Tax Sub-department where xem bóng đá trực tiếp nhà cái business location is fixed or where xem bóng đá trực tiếp nhà cái individual has property for rent.

- At xem bóng đá trực tiếp nhà cái Tax Sub-department or Regional Tax Sub-department where xem bóng đá trực tiếp nhà cái business individual resides if there is no fixed business location.

(2)Individuals with income subject to personal income tax (excluding business individuals) and other individuals with state budget obligations who pay personal income tax through income-paying organizations and authorize these organizations for taxpayer registration of individuals or dependents.

- At xem bóng đá trực tiếp nhà cái income-paying organization.

- If xem bóng đá trực tiếp nhà cái individual pays personal income tax at multiple income-paying organizations within xem bóng đá trực tiếp nhà cái same tax period, xem bóng đá trực tiếp nhà cái individual only authorizes taxpayer registration at one income-paying organization and informs xem bóng đá trực tiếp nhà cái personal identification number for themselves and dependents to other income-paying organizations for deduction, declaration, and tax submission purposes.

(3)Individuals with income subject to personal income tax (excluding business individuals) and other individuals with state budget obligations who pay personal income tax independently or without authorizing an income-paying organization for taxpayer registration.

- At xem bóng đá trực tiếp nhà cái Tax Department where xem bóng đá trực tiếp nhà cái individual works, for resident individuals with income from wages, salaries paid by International organizations, Embassies, Consulates in Vietnam not implementing tax deduction.

- At xem bóng đá trực tiếp nhà cái Tax Department where work arises in Vietnam for individuals with income from salaries, wages paid by foreign entities or individuals.

- At xem bóng đá trực tiếp nhà cái Tax Sub-department, Regional Tax Sub-department where xem bóng đá trực tiếp nhà cái individual resides for other cases.

(4)Households, individuals not encompassed by above cases register through tax declaration applications:

- At xem bóng đá trực tiếp nhà cái Tax Sub-department, Regional Tax Sub-department where xem bóng đá trực tiếp nhà cái household or individual incurs obligations to xem bóng đá trực tiếp nhà cái state budget.

What are regulations on thereceipt of taxpayer registration applications in Vietnam under xem bóng đá trực tiếp nhà cái New Rules?

Based on Clause 2, Article 6 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), regulations on xem bóng đá trực tiếp nhà cái receipt of taxpayer registration applications are as follows:

(1)For paper applications:

When taxpayer registration applications are submitted directly at xem bóng đá trực tiếp nhà cái tax authority, tax officials will check xem bóng đá trực tiếp nhà cái registration documents. If xem bóng đá trực tiếp nhà cái application is complete as per regulations, tax officials will receive it and stamp xem bóng đá trực tiếp nhà cái receipt, specifying xem bóng đá trực tiếp nhà cái date of receipt, number of documents as per xem bóng đá trực tiếp nhà cái checklist, and issue a receipt note with xem bóng đá trực tiếp nhà cái expected return date for applications necessitating a response from xem bóng đá trực tiếp nhà cái tax authority, stipulating xem bóng đá trực tiếp nhà cái processing timeframe for each type of application received. If incomplete, tax officials will not accept xem bóng đá trực tiếp nhà cái application and guide xem bóng đá trực tiếp nhà cái taxpayer to complete it.

If taxpayer registration applications are sent by mail, tax officials will stamp xem bóng đá trực tiếp nhà cái receipt, record xem bóng đá trực tiếp nhà cái date of receipt, and note xem bóng đá trực tiếp nhà cái tax department's document number. Should xem bóng đá trực tiếp nhà cái application be incomplete and require explanation, additional information, tax authorities will notify xem bóng đá trực tiếp nhà cái taxpayer using form No. 01/TB-BSTT-NNT in Appendix 2 issued withDecree 126/2020/ND-CPwithin 2 (two) business days from receiving xem bóng đá trực tiếp nhà cái application.

(2)For electronic taxpayer registration applications: xem bóng đá trực tiếp nhà cái receipt process is executed according to regulations in Articles 13, 14 ofCircular 19/2021/TT-BTCandtrực tiếp bóng đá euro hôm.