Vietnam: Which entities apply Form 04.1-DK-TCT under Circular 86? How to download xoilac tv trực tiếp bóng đá hôm nay Form?

Vietnam: Which entities applyForm 04.1-DK-TCT under Circular 86? How to download xoilac tv trực tiếp bóng đá hôm nay Form?

Form 04.1-DK-TCT - Tax registration application is used for organizations and individuals responsible for withholding and paying taxes on behalf of foreign contractors, foreign sub-contractors, and foreign suppliers; organizations engaging in business cooperation with individuals or other organizations, as per Appendix 2 issued withCircular 86/2024/TT-BTC(effective from February 6, 2025).

xoilac tv trực tiếp bóng đá hôm nay Form 04.1-DK-TCT - Tax registration application is structured as follows:

DownloadForm 04.1-DK-TCT under Circular 86

Vietnam: Which entities apply Form 04.1-DK-TCT under Circular 86? How to download xoilac tv trực tiếp bóng đá hôm nay Form?(Image from Internet)

What is xoilac tv trực tiếp bóng đá hôm nay initial tax registration application for organizations withholding taxes from February 6, 2025

Based on Clause 6, Article 7 ofCircular 86/2024/TT-BTC(effective February 6, 2025), xoilac tv trực tiếp bóng đá hôm nay initial Tax registration application for organizations withholding taxes and organizations authorized by tax authorities to collect tax documentation at tax offices includes xoilac tv trực tiếp bóng đá hôm nay following documents:

(1) Organizations withholding and paying on behalf of foreign contractors and foreign sub-contractors must submit xoilac tv trực tiếp bóng đá hôm nay Tax registration application at xoilac tv trực tiếp bóng đá hôm nay directly managing tax office. xoilac tv trực tiếp bóng đá hôm nay Tax registration application includes:

- tax registration application Form 04.1-DK-TCT issued withCircular 86/2024/TT-BTC;

- List of foreign contractor contracts, foreign sub-contractor contracts with tax payment through xoilac tv trực tiếp bóng đá hôm nay Vietnamese side using Form 04.1-DK-TCT-BK.

(2) Organizations engaged in business cooperation with individuals or organizations managing business cooperation agreements without setting up a separate legal entity must lodge xoilac tv trực tiếp bóng đá hôm nay Tax registration application at xoilac tv trực tiếp bóng đá hôm nay directly managing tax office. xoilac tv trực tiếp bóng đá hôm nay Tax registration application includes:

- tax registration application Form 04.1-DK-TCT issued withCircular 86/2024/TT-BTC;

- Copies of xoilac tv trực tiếp bóng đá hôm nay business cooperation contract or document.

(3) Commercial banks, intermediary payment service providers, or entities authorized by foreign suppliers to withhold and pay taxes on their behalf must submit xoilac tv trực tiếp bóng đá hôm nay Tax registration application at xoilac tv trực tiếp bóng đá hôm nay directly managing tax office. xoilac tv trực tiếp bóng đá hôm nay Tax registration application includes: tax registration application Form 04.1-DK-TCT issued withCircular 86/2024/TT-BTC.

(4) Organizations authorized by tax authorities to collect tax must submit xoilac tv trực tiếp bóng đá hôm nay Tax registration application at xoilac tv trực tiếp bóng đá hôm nay tax office with which they have a tax collection mandate contract. xoilac tv trực tiếp bóng đá hôm nay Tax registration application includes: tax registration application Form 04.4-DK-TCT issued withCircular 86/2024/TT-BTC.

Shall organizations withholding taxes register directly with tax authorities in Vietnam from February 6, 2025?

Based on Point g, Clause 2, Article 4 ofCircular 86/2024/TT-BTC(effective February 6, 2025), stipulating taxpaying entities required to conduct direct taxpayer registration with tax authorities are specified as follows:

Taxpayer Registration Subjects

...

2. Taxpayers required to conduct direct taxpayer registration with tax authorities include:

a) Enterprises operating in specialized fields not required to register business through xoilac tv trực tiếp bóng đá hôm nay business registration authority as per specialized legislation (hereinafter referred to as Economic Organizations).

b) Public service units, economic organizations of armed forces, economic organizations of political, political-social, social, professional organizations operating business under law but not required to register business through xoilac tv trực tiếp bóng đá hôm nay business registration authority; organizations of countries sharing a land border with Vietnam engaging in buying, selling, exchanging goods at border markets, border gate markets, and economic zone markets; representative offices of foreign organizations in Vietnam; cooperatives established and operating per Decree No. 77/2019/ND-CP dated October 10, 2019, of xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam on cooperatives but not falling under xoilac tv trực tiếp bóng đá hôm nay business registration cases through xoilac tv trực tiếp bóng đá hôm nay business registration authority stipulated at Clause 2, Article 107 of xoilac tv trực tiếp bóng đá hôm nay Cooperative Law (hereinafter Economic Organizations).

c) Organizations established by competent authorities not engaging in production, business but having obligations to xoilac tv trực tiếp bóng đá hôm nay state budget (hereinafter Other Organizations).

d) Foreign organizations and individuals and organizations in Vietnam using humanitarian aid, non-refundable aids from abroad to purchase goods, services with VAT in Vietnam to provide aids; diplomatic missions, consular offices, and offices of international organizations in Vietnam entitled to VAT refunds under preferential diplomatic immunity; ODA project owners entitled to VAT refunds, sponsoring offices for ODA projects, organizations designated by foreign donors to manage non-refundable ODA programs, projects (hereinafter Other Organizations).

dd) Foreign organizations without legal personality in Vietnam, foreign individuals independently doing business in compliance with Vietnamese law with income derived in Vietnam or tax obligations arising in Vietnam (hereinafter Foreign Contractors, Foreign Sub-Contractors).

e) Foreign suppliers without permanent establishments in Vietnam, non-resident foreign individuals conducting e-commerce or business on digital platforms and other services with organizations, individuals in Vietnam (hereinafter Foreign Suppliers).

g) Enterprises, organizations, and individuals responsible for withholding and paying taxes on behalf of other taxpayers must independently declare and determine tax obligations separate from xoilac tv trực tiếp bóng đá hôm nay taxpayer's obligations in accordance with tax management laws (except for income payers when withholding and paying personal income tax); Commercial banks, intermediary payment service organizations, or organizations, individuals authorized by foreign suppliers to declare, withhold, and pay taxes on behalf of foreign suppliers (hereinafter Withholding Taxpayers). Organizations paying income when withholding and paying personal income tax use their assigned tax codes to declare and pay personal income tax withheld, paid on behalf of others.

h) Operators, joint operators, joint venture enterprises, organizations assigned by xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam to receive their share of Vietnam from overlapping oil and gas fields, contractors, investors participating in petroleum contracts, xoilac tv trực tiếp bóng đá hôm nay parent company - Vietnam National Oil and Gas Group representing xoilac tv trực tiếp bóng đá hôm nay host country receiving its share of profits from petroleum contracts.

i) Households, individuals engaged in production, business operations as per law but not required to register businesses through xoilac tv trực tiếp bóng đá hôm nay business registration authority as stipulated by xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam on business households; individual traders from countries sharing land borders with Vietnam engaged in buying, selling, exchanging goods at border markets, border gate markets, and economic zone markets.

k) Individuals with income subject to personal income tax (except for business individuals).

l) Individuals defined as dependents per personal income tax laws.

m) Organizations, individuals authorized by tax authorities to collect taxes.

n) Other organizations, households, and individuals with obligations to xoilac tv trực tiếp bóng đá hôm nay state budget.

Thus, as per xoilac tv trực tiếp bóng đá hôm nay above provisions, organizations with xoilac tv trực tiếp bóng đá hôm nay responsibility to withhold and remit taxes on behalf of other taxpayers are required to conduct direct taxpayer registration with tax authorities.