What are regulations on trực tiếp bóng đá việt nam hôm nay use of trực tiếp bóng đá việt nam hôm nay tax identification number in Vietnam?
What are regulations onthe useof trực tiếp bóng đá việt nam hôm nay tax identification number in Vietnam?
Based on Article 35 of trực tiếp bóng đá việt nam hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá việt nam hôm nay use of trực tiếp bóng đá việt nam hôm nay tax identification number (TIN) is regulated as follows:
- Taxpayers must record trực tiếp bóng đá việt nam hôm nay issued TIN on invoices, documents, and files when conducting business transactions; opening deposit accounts at commercial banks and other credit institutions; filing taxes, paying taxes, being exempted from taxes, reducing taxes, getting tax refunds, non-taxable income, registering customs declarations, and conducting other tax-related transactions for all obligations to trực tiếp bóng đá việt nam hôm nay state budget, including cases where taxpayers operate production and business in different localities.
- Taxpayers must provide trực tiếp bóng đá việt nam hôm nay TIN to relevant agencies, organizations, or record trực tiếp bóng đá việt nam hôm nay TIN on documents when performing administrative procedures under trực tiếp bóng đá việt nam hôm nay interconnected one-stop mechanism with tax administration authorities.
- Tax authorities, trực tiếp bóng đá việt nam hôm nay State Treasury, commercial banks that cooperate in collecting trực tiếp bóng đá việt nam hôm nay state budget, and organizations authorized by trực tiếp bóng đá việt nam hôm nay tax authority to collect taxes use trực tiếp bóng đá việt nam hôm nay taxpayer's TIN in tax management and tax collection into trực tiếp bóng đá việt nam hôm nay state budget.
- Commercial banks and other credit institutions must record trực tiếp bóng đá việt nam hôm nay TIN in trực tiếp bóng đá việt nam hôm nay account opening documents and transaction vouchers through trực tiếp bóng đá việt nam hôm nay taxpayer's account.
- Other organizations and individuals involved in tax management use trực tiếp bóng đá việt nam hôm nay issued TIN of trực tiếp bóng đá việt nam hôm nay taxpayer when providing information related to determining tax obligations.
- When trực tiếp bóng đá việt nam hôm nay Vietnamese party pays money to organizations or individuals with cross-border business activities based on digital intermediary platforms not present in Vietnam, they must use trực tiếp bóng đá việt nam hôm nay issued TIN of these organizations or individuals for withholding and paying taxes on behalf.
- When a personal identification number is issued to all residents, trực tiếp bóng đá việt nam hôm nay personal identification number will be used instead of trực tiếp bóng đá việt nam hôm nay TIN.
What are regulations on trực tiếp bóng đá việt nam hôm nay use of trực tiếp bóng đá việt nam hôm nay tax identification number in Vietnam?(Image from trực tiếp bóng đá việt nam hôm nay Internet)
What are regulations onthe issuance of trực tiếp bóng đá việt nam hôm nay tax identification number in Vietnam?
Based on Clause 3, Article 30 of trực tiếp bóng đá việt nam hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá việt nam hôm nay issuance of trực tiếp bóng đá việt nam hôm nay TIN is regulated as follows:
- Enterprises, economic organizations, and other organizations are issued a single TIN to use throughout their operation from trực tiếp bóng đá việt nam hôm nay time of taxpayer registration until trực tiếp bóng đá việt nam hôm nay termination of trực tiếp bóng đá việt nam hôm nay TIN's validity. Taxpayers with branches, representative offices, or dependent units directly performing tax obligations are issued dependent TINs. In cases where enterprises, organizations, branches, representative offices, or dependent units perform taxpayer registration under trực tiếp bóng đá việt nam hôm nay interconnected one-stop mechanism with business registration, cooperative registration, or business registration, trực tiếp bóng đá việt nam hôm nay number on trực tiếp bóng đá việt nam hôm nay business registration certificate, cooperative registration certificate, or business registration certificate is simultaneously trực tiếp bóng đá việt nam hôm nay TIN;
- Individuals are issued a single TIN to use throughout their lifetime. Dependents of individuals are issued TINs to provide personal income tax deductions. trực tiếp bóng đá việt nam hôm nay TIN issued to dependents simultaneously serves as trực tiếp bóng đá việt nam hôm nay individual's TIN when trực tiếp bóng đá việt nam hôm nay dependent incurs obligations to trực tiếp bóng đá việt nam hôm nay state budget;
- Enterprises, organizations, and individuals responsible for withholding and paying taxes on behalf of others are issued a TIN to perform tax declaration and payment on behalf of taxpayers;
- trực tiếp bóng đá việt nam hôm nay issued TIN will not be reused for another taxpayer;
- trực tiếp bóng đá việt nam hôm nay TIN of enterprises, economic organizations, and other organizations remains unchanged following any change in trực tiếp bóng đá việt nam hôm nay type of organization, sale, donation, gifting, or inheritance;
- trực tiếp bóng đá việt nam hôm nay TIN issued to households, business households, and business individuals is trực tiếp bóng đá việt nam hôm nay TIN issued to trực tiếp bóng đá việt nam hôm nay individual representing trực tiếp bóng đá việt nam hôm nay household, business household, or business individual.
What is trực tiếp bóng đá việt nam hôm nay structure of trực tiếp bóng đá việt nam hôm nay tax identification number in Vietnam?
Based on Clause 1, Article 5 ofCircular 105/2020/TT-BTC, trực tiếp bóng đá việt nam hôm nay TIN structure is as follows:
N1N2N3N4N5N6N7N8N9N10 - N11N12N13
Where:
- trực tiếp bóng đá việt nam hôm nay first two digits N1N2 represent trực tiếp bóng đá việt nam hôm nay tax number segment.
- Seven digits N3N4N5N6N7N8N9 are structured in a specific format, increasing from 0000001 to 9999999.
- trực tiếp bóng đá việt nam hôm nay digit N10 is a check digit.
- trực tiếp bóng đá việt nam hôm nay three digits N11N12N13 are sequential numbers from 001 to 999.
- trực tiếp bóng đá việt nam hôm nay hyphen (-) is a separator character between trực tiếp bóng đá việt nam hôm nay first 10 digits and trực tiếp bóng đá việt nam hôm nay last 3 digits.
When is trực tiếp bóng đá việt nam hôm nay tax identification number deactivated in Vietnam?
Based on Article 39 of trực tiếp bóng đá việt nam hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá việt nam hôm nay TIN is deactivated in trực tiếp bóng đá việt nam hôm nay following cases:
- Taxpayers who register taxpayer registration along with business registration, cooperative registration, or business registration will deactivate trực tiếp bóng đá việt nam hôm nay TIN in trực tiếp bóng đá việt nam hôm nay following cases:
- Termination of business operations or dissolution, bankruptcy;
- Revocation of trực tiếp bóng đá việt nam hôm nay business registration certificate, cooperative registration certificate, or business registration certificate;
- Being split, merged, or consolidated.
- Taxpayers who register taxpayer registration directly with trực tiếp bóng đá việt nam hôm nay tax authority will deactivate trực tiếp bóng đá việt nam hôm nay TIN in trực tiếp bóng đá việt nam hôm nay following cases:
- Termination of business operations, no longer incurring tax obligations for non-business organizations;
- Revocation of business registration certificate or equivalent license;
- Being split, merged, or consolidated;
- Tax authority issuance of a notice that trực tiếp bóng đá việt nam hôm nay taxpayer is not operating at trực tiếp bóng đá việt nam hôm nay registered address;
- trực tiếp bóng đá việt nam hôm nay individual has passed away, is missing, or lost legal capacity as prescribed by law;
- Foreign contractor upon completion of trực tiếp bóng đá việt nam hôm nay contract;
- Petroleum contractor or investor upon completion of trực tiếp bóng đá việt nam hôm nay contract or transfer of entire participation rights in trực tiếp bóng đá việt nam hôm nay petroleum contract.