Vietnam: What entities shall vtv2 trực tiếp bóng đá hôm nay 13-digit TIN be issued to?
Vietnam: What entities shall vtv2 trực tiếp bóng đá hôm nay 13-digit TINbe issued to?
Based on Clause 2, Article 30 of vtv2 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, which stipulates vtv2 trực tiếp bóng đá hôm nay structure of vtv2 trực tiếp bóng đá hôm nay TIN as follows:
Subject to taxpayer registration and issuance of TINs
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2. vtv2 trực tiếp bóng đá hôm nay TIN structure is prescribed as follows:
a) vtv2 trực tiếp bóng đá hôm nay 10-digit TIN is used for enterprises, organizations with legal status; representatives of households, business households, and other individuals;
b) vtv2 trực tiếp bóng đá hôm nay 13-digit TIN and other characters are used for dependent units and other subjects;
c) vtv2 trực tiếp bóng đá hôm nay Minister of Finance shall detail this clause.
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Thus,vtv2 trực tiếp bóng đá hôm nay 13-digit TIN structure and other characters are used for dependent units and other subjects.
What is vtv2 trực tiếp bóng đá hôm nay structure ofthe 13-digit TINin Vietnam?
According to Clause 1, Article 5 ofCircular 105/2020/TT-BTC, vtv2 trực tiếp bóng đá hôm nay TIN structure is as follows:
N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13
In which:
- vtv2 trực tiếp bóng đá hôm nay first two digits N1N2 denote vtv2 trực tiếp bóng đá hôm nay TIN classification.
- vtv2 trực tiếp bóng đá hôm nay seven digits N3N4N5N6N7N8N9 are defined by a specific increasing sequence from 0000001 to 9999999.
- vtv2 trực tiếp bóng đá hôm nay digit N10 is vtv2 trực tiếp bóng đá hôm nay check digit.
- vtv2 trực tiếp bóng đá hôm nay three digits N11N12N13 are serial numbers from 001 to 999.
- vtv2 trực tiếp bóng đá hôm nay hyphen (-) is vtv2 trực tiếp bóng đá hôm nay character used to separate vtv2 trực tiếp bóng đá hôm nay group of vtv2 trực tiếp bóng đá hôm nay first 10 digits and vtv2 trực tiếp bóng đá hôm nay last 3 digits.
What are regulations on classification of structure of TIN in Vietnam?
Based on Clause 3, Article 5 ofCircular 105/2020/TT-BTC, vtv2 trực tiếp bóng đá hôm nay classification of vtv2 trực tiếp bóng đá hôm nay TIN structure is as follows:
[1] vtv2 trực tiếp bóng đá hôm nay 10-digit TIN is used for enterprises, cooperatives, organizations with legal status, or organizations without legal status but directly incur tax obligations; representatives of households, business households, and other individuals (hereinafter referred to as independent units).
[2] vtv2 trực tiếp bóng đá hôm nay 13-digit TIN with a hyphen (-) used to separate vtv2 trực tiếp bóng đá hôm nay first 10 digits and vtv2 trực tiếp bóng đá hôm nay last 3 digits is used for dependent units and other subjects.
[3] Taxpayers who are economic organizations, other organizations stipulated in points a, b, c, d, n Clause 2, Article 4 ofCircular 105/2020/TT-BTChave full legal status or do not have legal status but directly incur tax obligations and self-liability for all tax obligations before vtv2 trực tiếp bóng đá hôm nay law shall be issued a 10-digit TIN;
Dependent units established in accordance with vtv2 trực tiếp bóng đá hôm nay law of vtv2 trực tiếp bóng đá hôm nay taxpayer above, if incurring tax obligations and directly declare and pay taxes shall be issued a 13-digit TIN.
[4] Foreign contractors, foreign sub-contractors stipulated in point đ Clause 2, Article 4 ofCircular 105/2020/TT-BTCthat register to pay contractor tax directly with tax authorities shall be issued a 10-digit TIN according to each contract.
+ In case foreign contractors associate with Vietnamese economic organizations to conduct business in Vietnam on vtv2 trực tiếp bóng đá hôm nay basis of contractor contracts and vtv2 trực tiếp bóng đá hôm nay joint venture parties establish a Joint Venture Executive Board, vtv2 trực tiếp bóng đá hôm nay Joint Venture Executive Board conducts accounting, has bank accounts, and is responsible for issuing invoices;
Or vtv2 trực tiếp bóng đá hôm nay Vietnamese economic organization participating in vtv2 trực tiếp bóng đá hôm nay joint venture is responsible for vtv2 trực tiếp bóng đá hôm nay common accounting and distribution of profits to vtv2 trực tiếp bóng đá hôm nay joint venture parties, they shall be issued a 10-digit TIN to declare and pay taxes for vtv2 trực tiếp bóng đá hôm nay contractor contract.
+ In case foreign contractors, foreign sub-contractors have an office in Vietnam that has been declared and deducted from taxes by vtv2 trực tiếp bóng đá hôm nay Vietnamese side for contractor tax, foreign contractors, foreign sub-contractors shall be issued a 10-digit TIN to declare all other tax obligations (except for contractor tax) in Vietnam and provide vtv2 trực tiếp bóng đá hôm nay TIN to vtv2 trực tiếp bóng đá hôm nay Vietnamese side.
[5] Overseas suppliers, according to vtv2 trực tiếp bóng đá hôm nay provisions in point e Clause 2, Article 4 ofCircular 105/2020/TT-BTC, who do not yet have a TIN in Vietnam when registering directly with tax authorities shall be issued a 10-digit TIN.
Overseas suppliers use vtv2 trực tiếp bóng đá hôm nay issued TIN to directly declare and pay taxes or provide vtv2 trực tiếp bóng đá hôm nay TIN to organizations, individuals in Vietnam authorized by overseas suppliers, or provide to commercial banks, intermediary payment service providers to execute deduction, pay substitute tax obligations, and declare in vtv2 trực tiếp bóng đá hôm nay Table of tax deduction of overseas suppliers in Vietnam.
[6] Organizations, individuals who deduct and pay on behalf under vtv2 trực tiếp bóng đá hôm nay provisions in point g Clause 2, Article 4 ofCircular 105/2020/TT-BTCare issued a 10-digit TIN (hereinafter referred to as a substitute TIN) to declare and pay taxes on behalf of foreign contractors, foreign sub-contractors, overseas suppliers, and organizations and individuals with a business cooperation contract or document.
+ Foreign contractors, foreign sub-contractors according to provisions in point đ Clause 2, Article 4 ofCircular 105/2020/TT-BTCdeclared and paid substitute contractor tax by vtv2 trực tiếp bóng đá hôm nay Vietnamese side, shall be issued a 13-digit TIN according to vtv2 trực tiếp bóng đá hôm nay substitute TIN of vtv2 trực tiếp bóng đá hôm nay Vietnamese side to fulfill contractor tax obligations in Vietnam.
+ When taxpayers change information on taxpayer registration, temporarily suspend operations or business, continue operations or business ahead of schedule, terminate vtv2 trực tiếp bóng đá hôm nay TIN's validity, or restore vtv2 trực tiếp bóng đá hôm nay TIN according to regulations on vtv2 trực tiếp bóng đá hôm nay taxpayer's TIN, vtv2 trực tiếp bóng đá hôm nay substitute TIN will be updated by vtv2 trực tiếp bóng đá hôm nay tax authority corresponding to vtv2 trực tiếp bóng đá hôm nay information and status of vtv2 trực tiếp bóng đá hôm nay taxpayer's TIN. Taxpayers are not required to submit dossiers as specified in Chapter II ofCircular 105/2020/TT-BTCconcerning vtv2 trực tiếp bóng đá hôm nay substitute TIN.
[7] Operators, joint operating companies, joint venture enterprises, organizations assigned by vtv2 trực tiếp bóng đá hôm nay Government of Vietnam to receive profit oil, gas shared by Vietnam in petroleum fields in overlapping areas, according to vtv2 trực tiếp bóng đá hôm nay provisions in point h Clause 2, Article 4 ofCircular 105/2020/TT-BTC, shall be issued a 10-digit TIN for each petroleum contract or equivalent document or other document.
+ Contractors, investors participating in petroleum contracts shall be issued a 13-digit TIN according to vtv2 trực tiếp bóng đá hôm nay 10-digit TIN of each petroleum contract to fulfill separate tax obligations for vtv2 trực tiếp bóng đá hôm nay petroleum contract (including corporate income tax on income from vtv2 trực tiếp bóng đá hôm nay transfer of rights participating in vtv2 trực tiếp bóng đá hôm nay petroleum contract).
+ vtv2 trực tiếp bóng đá hôm nay parent company - PetroVietnam, representing vtv2 trực tiếp bóng đá hôm nay host country, receives profit shares from petroleum contracts, shall be issued a 13-digit TIN according to vtv2 trực tiếp bóng đá hôm nay 10-digit TIN of each petroleum contract to declare and pay taxes on vtv2 trực tiếp bóng đá hôm nay profit share under each petroleum contract.
[8] Taxpayers who are households, business households, individual businesses, and other individuals as stipulated in points i, k, l, n Clause 2, Article 4 ofCircular 105/2020/TT-BTCshall be issued a 10-digit TIN for vtv2 trực tiếp bóng đá hôm nay household representative, business household representative, individual, and issued a 13-digit TIN for business locations of business households, individual businesses.
[9] Organizations, individuals as defined in point m Clause 2, Article 4 ofCircular 105/2020/TT-BTCthat have one or multiple authorized collection contracts with a tax authority shall be issued one substitute TIN to pay vtv2 trực tiếp bóng đá hôm nay collected amount of taxpayers into vtv2 trực tiếp bóng đá hôm nay state budget.
