trực tiếp bóng đá việt nam hôm nayVietnam: What is the time limit for issuing TINs to households after taxpayer registration?

What is the time limit for issuing TINs to households after taxpayer registration in Vietnam?

Firstly, according to Clause 1, Article 3 of thetrực tiếp bóng đá việt nam hôm nay Administration Law 2019:

Definitions

In this Law, the undermentioned terms shall be defined as follows:

1. “trực tiếp bóng đá việt nam hôm nay”means a compulsory amount payable to the state budget by organizations, households, household businesses, individuals as prescribed by trực tiếp bóng đá việt nam hôm nay laws.

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trực tiếp bóng đá việt nam hôm nay means a compulsory amount payable to the state budget by organizations, households, household businesses, and individuals as prescribed by trực tiếp bóng đá việt nam hôm nay laws.

The issuance of TINs for taxpayer registration is regulated in Clause 1, Article 34 of thetrực tiếp bóng đá việt nam hôm nay Administration Law 2019as follows:

Issuance of taxpayer registration certificate

1. trực tiếp bóng đá việt nam hôm nay authorities shall issue taxpayer registration certificates to taxpayers within 03 working days starting from the date of receipt of taxpayers’ satisfactory taxpayer registration application as prescribed by law. Information on a taxpayer registration certificate shall include:

a) Name of the taxpayer;

b) TIN;

c) Number, date of the business registration certificate or establishment and operation license or investment registration certificate for business organizations and individuals; number, date of the establishment decision for organizations not required to apply for business registration; information of identity card, citizen identification or passport for individuals not subject to business registration;

d) Supervisory trực tiếp bóng đá việt nam hôm nay authority.

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Thus,according to the above regulations, within 3 working days from the receipt of a complete taxpayer registration application, the trực tiếp bóng đá việt nam hôm nay authority will issue a taxpayer registration certificate to the taxpayer. The information on the taxpayer registration certificate includes a TIN.

What is the time limit for issuing TINs to households after taxpayer registration in Vietnam? (Image from the Internet)

Where will households in Vietnam submit their first-time taxpayer registration applications?

Under the provisions of Clause 1, Article 32 of thetrực tiếp bóng đá việt nam hôm nay Administration Law 2019regarding the place for submitting the first-time taxpayer registration application as follows:

Receiving authorities

1. For taxpayers who combine taxpayer registration with business registration, the taxpayer registration application and the business registration application shall be submitted to the same authority as prescribed by law.

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Thus,according to the law, the place for submitting the first-time taxpayer registration application for a household is the place for submitting the business registration application as prescribed by law.

What are the rights of taxpayers according to Vietnameselaw?

Under the provisions of Article 16 of thetrực tiếp bóng đá việt nam hôm nay Administration Law 2019, taxpayers have the following rights:

- Receive assistance and guidance when paying trực tiếp bóng đá việt nam hôm nay; provide information and/or materials to fulfill trực tiếp bóng đá việt nam hôm nay liabilities and exercise trực tiếp bóng đá việt nam hôm nay rights.

- Receive documents related to trực tiếp bóng đá việt nam hôm nay liabilities from competent authorities upon inspections, reviews and/or audits.

- Request trực tiếp bóng đá việt nam hôm nay authorities to explain trực tiếp bóng đá việt nam hôm nay calculation and/or trực tiếp bóng đá việt nam hôm nay liability imposition; request assessment of quantity, quality, types of imported and/or exported goods.

- Have confidentiality of information protected, except information that must be provided for competent authorities or trực tiếp bóng đá việt nam hôm nay-related public information as prescribed by law.

- Enjoy trực tiếp bóng đá việt nam hôm nay incentives and/or trực tiếp bóng đá việt nam hôm nay refund in accordance with trực tiếp bóng đá việt nam hôm nay regulations; be informed of trực tiếp bóng đá việt nam hôm nay refund schedule, non-refundable trực tiếp bóng đá việt nam hôm nay and legal bases of non-refundable trực tiếp bóng đá việt nam hôm nay.

- Sign contracts with trực tiếp bóng đá việt nam hôm nay agents and/or customs agents.

- Receive trực tiếp bóng đá việt nam hôm nay decisions, trực tiếp bóng đá việt nam hôm nay audit/inspection records; request explanation for contents of trực tiếp bóng đá việt nam hôm nay handling decisions; having opinions recorded in audit/inspection records; receive audit/inspection conclusion documents and trực tiếp bóng đá việt nam hôm nay decisions after inspections/audits by trực tiếp bóng đá việt nam hôm nay authorities.

- Receive compensation for damage caused by trực tiếp bóng đá việt nam hôm nay authorities and/or trực tiếp bóng đá việt nam hôm nay officials as prescribed by law.

- Request trực tiếp bóng đá việt nam hôm nay authorities to confirm the fulfillment of their trực tiếp bóng đá việt nam hôm nay liabilities.

- File complaints, initiate legal proceedings against administrative decisions and/or actions related to their legitimate rights and benefits.

- Enjoy exemption from penalties for administrative trực tiếp bóng đá việt nam hôm nay offences, exemption from late payment interest for cases where taxpayers comply with guidelines and handing decisions of trực tiếp bóng đá việt nam hôm nay authorities and/or state authorities on determination of their trực tiếp bóng đá việt nam hôm nay liabilities.

- Report violations committed by trực tiếp bóng đá việt nam hôm nay officials, other organizations and/or individuals in accordance with provisions on reporting.

- Access and print all electronic records that taxpayers have sent to web portals of trực tiếp bóng đá việt nam hôm nay authorities as prescribed in this Law and law on e-transactions.

- Use electronic records in transactions with trực tiếp bóng đá việt nam hôm nay authorities and relevant organizations and/or individuals.