What are procedures for issuance a certificate of eligibility for xem bóng đá trực tiếp nhà cái procedure services in Vietnam?
What are the conditions to issuance a certificate of eligibility for xem bóng đá trực tiếp nhà cái procedure services in Vietnam?
According to Clause 1, Article 22 ofCircular 10/2021/TT-BTC, the conditions to obtain a certificate of eligibility for xem bóng đá trực tiếp nhà cái procedure services include:
- Being an enterprise established in accordance with the law;
- Having at least two individuals who have been granted practice certificates for xem bóng đá trực tiếp nhà cái procedure services and work full-time at the enterprise;
- Having at least one xem bóng đá trực tiếp nhà cái agent employee with an accountant's certificate working full-time at the enterprise if registering to provide accounting services for micro-enterprises.
What are procedures for issuancea certificate of eligibility for xem bóng đá trực tiếp nhà cái procedure services in Vietnam?
According to Clauses 2, 3, and 4, Article 22 ofCircular 10/2021/TT-BTC, the procedures for obtaining a certificate of eligibility for xem bóng đá trực tiếp nhà cái procedure services are as follows:
- The xem bóng đá trực tiếp nhà cái agent submits a registration dossier for a certificate of eligibility for xem bóng đá trực tiếp nhà cái procedure services to the xem bóng đá trực tiếp nhà cái Department (where the xem bóng đá trực tiếp nhà cái agent is headquartered) via the portal of the General Department of Taxation.
The dossier includes:
+ Application form for the certificate of eligibility for xem bóng đá trực tiếp nhà cái procedure services as per Form 2.6 in the Appendix issued together withđá bóng trực tiếp tư 10/2021/TT-BTC;
+ Practice certificates for xem bóng đá trực tiếp nhà cái procedure services of individuals working at the enterprise (scanned copy);
+ Accountant's certificate of individuals working at the enterprise (if registering to provide accounting services for micro-enterprises) (scanned copy);
+ Labor contract between the enterprise and the individuals holding practice certificates for xem bóng đá trực tiếp nhà cái procedure services, accountant's certificate (scanned copy);
- Within 05 working days from the date of receipt of the complete dossier, the xem bóng đá trực tiếp nhà cái Department (where the xem bóng đá trực tiếp nhà cái agent is headquartered) will issue a certificate of eligibility for xem bóng đá trực tiếp nhà cái procedure services as per Form 2.7 in the Appendix issued together withđá bóng trực tiếp tư 10/2021/TT-BTC. In case of refusal to issue, the xem bóng đá trực tiếp nhà cái Department must provide a written response clearly stating the reasons.
On the certificate of eligibility for xem bóng đá trực tiếp nhà cái procedure services, the scope of service provision of the xem bóng đá trực tiếp nhà cái agent must be recorded as follows:
+ "Eligible to provide xem bóng đá trực tiếp nhà cái services" for cases where the xem bóng đá trực tiếp nhà cái agent submits complete dossiers as specified at points a, b, and d, Clause 2, Article 22 ofCircular 10/2021/TT-BTC;
+ "Eligible to provide xem bóng đá trực tiếp nhà cái services and accounting services for micro-enterprises" for cases where the xem bóng đá trực tiếp nhà cái agent submits complete dossiers as specified at points a, b, c, and d, Clause 2, Article 22 ofđá bóng trực tiếp tư 10/2021/TT-BTC.
What areresponsibilities of xem bóng đá trực tiếp nhà cái agents in Vietnam?
The responsibilities of xem bóng đá trực tiếp nhà cái agents are stipulated in Article 24 ofCircular 10/2021/TT-BTCand include:
- Conducting business within the scope recorded in the certificate of eligibility for xem bóng đá trực tiếp nhà cái procedure services issued by the xem bóng đá trực tiếp nhà cái Department;
- Maintaining and ensuring the conditions for obtaining the certificate of eligibility for xem bóng đá trực tiếp nhà cái procedure services throughout the operation period;
- Recruiting and managing xem bóng đá trực tiếp nhà cái agent employees conformable;
- Complying with regulations on xem bóng đá trực tiếp nhà cái law, enterprise accounting law, and other relevant laws when performing services according to the contracts signed with taxpayers;
- Not colluding with xem bóng đá trực tiếp nhà cái officials, taxpayers to violate xem bóng đá trực tiếp nhà cái laws. If a xem bóng đá trực tiếp nhà cái agent assists a taxpayer in xem bóng đá trực tiếp nhà cái evasion, under-reporting taxes, or violating xem bóng đá trực tiếp nhà cái procedures, the taxpayer is still responsible before the law for such violations; the xem bóng đá trực tiếp nhà cái agent must also bear related responsibilities and compensate the taxpayer according to the contract signed;
- Following regulations on inspections related to the xem bóng đá trực tiếp nhà cái procedure service business; representing the taxpayer to provide explanations and documentation as requested by the xem bóng đá trực tiếp nhà cái agency within the contract's scope to prove the accuracy of xem bóng đá trực tiếp nhà cái declaration, payment, exemption, reduction, or refund;
- Keeping the taxpayer's information confidential;
- Sending notifications and reports to the xem bóng đá trực tiếp nhà cái Department via the portal of the General Department of Taxation:
+ Within 05 working days from the date of any change in xem bóng đá trực tiếp nhà cái agent employee information, sending a notification of employee information change according to Form 2.8 in the Appendix issued together withđá bóng trực tiếp tư 10/2021/TT-BTC;
+ By January 15 each year at the latest, sending a report on the xem bóng đá trực tiếp nhà cái agent's operation status according to Form 2.9 in the Appendix issued together withđá bóng trực tiếp tư 10/2021/TT-BTC. The report covers the period from January 1 to December 31 of the reporting year.
