What are trực tiếp bóng đá k+ 06 cases for making public tax registration of taxpayers in Vietnam in 2025?
What are trực tiếp bóng đá k+ 06 cases for making public tax registration of taxpayers in Vietnamin 2025?
Taxpayer registration information of taxpayers is identified according to Clause 1 Article 34 of trực tiếp bóng đá k+Law on Tax Administration 2019and includes:
- Name of trực tiếp bóng đá k+ taxpayer;
- Tax identification number;
- Number, date, month, year of trực tiếp bóng đá k+ business registration certificate or license for establishment and operation or investment registration certificate for business organizations and individuals; number, date, month, year of trực tiếp bóng đá k+ establishment decision for organizations not required to register a business; information of trực tiếp bóng đá k+ citizen ID, identity card, or passport for individuals not required to register a business;
- Directly managing tax authority.
trực tiếp bóng đá k+ cases for making public tax registration of taxpayers in 2025 are specified as follows:
* Cases for making public tax registration of taxpayers until February 5, 2025:
Pursuant to Article 22 ofCircular 105/2020/TT-BTC, trực tiếp bóng đá k+ tax authority publicly discloses taxpayer registration information on trực tiếp bóng đá k+ General Department of Taxation's electronic portal in trực tiếp bóng đá k+ following cases:
(1) Taxpayer halts activities, has completed procedures to terminate tax identification number (status 01).
(2) Taxpayer halts activities, has not completed procedures to terminate tax identification number (status 03).
(3) Taxpayer temporarily halts activities, business (status 05).
(4) Taxpayer is not operating at trực tiếp bóng đá k+ registered address (status 06).
(5) Taxpayer reinstates tax identification number according to Notification form No. 19/TB-DKT issued together withCircular 105/2020/TT-BTC.
(6) Taxpayer violates laws on taxpayer registration.
* Cases for making public tax registration of taxpayers from February 6, 2025:
From February 6, 2025, trực tiếp bóng đá k+ tax authority discloses taxpayer registration information on trực tiếp bóng đá k+ General Department of Taxation's electronic portal for cases specifically stipulated in Clause 1 Article 35 ofCircular 86/2024/TT-BTC, including:
(1) Taxpayer halts activities, has completed procedures to terminate tax identification number (status 01).
(2) Taxpayer halts activities, has not completed procedures to terminate tax identification number (status 03).
(3) Taxpayer temporarily halts activities, business (status 05).
(4) Taxpayer is not operating at trực tiếp bóng đá k+ registered address (status 06).
(5) Taxpayer reinstates tax identification number according to Notification form No. 19/TB-DKT issued together withCircular 86/2024/TT-BTC.
(6) Taxpayer violates laws on taxpayer registration.
What are trực tiếp bóng đá k+ 06 cases for making public tax registration of taxpayers in Vietnam in 2025?(Image from trực tiếp bóng đá k+ Internet)
What is trực tiếp bóng đá k+ content and form of making public tax registration of taxpayersin Vietnam from February 6, 2025?
trực tiếp bóng đá k+ content and form of making public tax registration of taxpayers on trực tiếp bóng đá k+ General Department of Taxation's electronic portal from February 6, 2025, are specifically stipulated in Clause 2 Article 35 ofCircular 86/2024/TT-BTCas follows:
- Public disclosure content: Information stated in trực tiếp bóng đá k+ Notification on trực tiếp bóng đá k+ termination of tax identification number; Notification on cessation of taxpayer operations and ongoing procedures to terminate tax identification number; Notification that trực tiếp bóng đá k+ taxpayer is not operating at trực tiếp bóng đá k+ registered address.
- Form of public disclosure: Posting on trực tiếp bóng đá k+ General Department of Taxation's electronic portal.
Currently, under Points a and b Clause 2 Article 22 ofCircular 105/2020/TT-BTC, regulations on trực tiếp bóng đá k+ content and form of making public tax registration of taxpayers are:
- Public disclosure content: Information stated in trực tiếp bóng đá k+ Notification on trực tiếp bóng đá k+ termination of tax identification number; Notification on cessation of taxpayer operations and ongoing procedures to terminate tax identification number; Notification that trực tiếp bóng đá k+ taxpayer is not operating at trực tiếp bóng đá k+ registered address.
- Form of public disclosure: Posting on trực tiếp bóng đá k+ General Department of Taxation's electronic portal.
When is trực tiếp bóng đá k+ timefor making public tax registration of taxpayers in Vietnamfrom February 6, 2025?
- trực tiếp bóng đá k+ time for making public tax registration of taxpayers on trực tiếp bóng đá k+ General Department of Taxation's electronic portal from February 6, 2025, is specifically regulated in Clause 3 Article 35 ofCircular 86/2024/TT-BTC: No later than 01 business day from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ tax authority issues trực tiếp bóng đá k+ Notification or updates trực tiếp bóng đá k+ tax identification number status as decided or notified by other competent state agencies.
- trực tiếp bóng đá k+ direct tax authority managing trực tiếp bóng đá k+ taxpayer performs trực tiếp bóng đá k+ public disclosure of taxpayer information. If trực tiếp bóng đá k+ publicly disclosed information is incorrect, trực tiếp bóng đá k+ tax authority must recalibrate and publicly disclose trực tiếp bóng đá k+ corrected information as per trực tiếp bóng đá k+ disclosure format. (According to Clause 4 Article 35 ofCircular 86/2024/TT-BTC)
Currently, as per Point c Clause 2 Article 22 ofCircular 105/2020/TT-BTC, trực tiếp bóng đá k+ time for making public tax registration of taxpayers is: No later than 01 (one) business day from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ tax authority issues trực tiếp bóng đá k+ Notification or updates trực tiếp bóng đá k+ tax identification number status as decided or notified by other competent state agencies.
Regarding trực tiếp bóng đá k+ authority to publicize taxpayer registration information, it will be implemented by trực tiếp bóng đá k+ direct tax authority managing trực tiếp bóng đá k+ taxpayer. Before public disclosure of taxpayer information, trực tiếp bóng đá k+ managing tax authority must perform reviews and cross-checks to ensure trực tiếp bóng đá k+ accuracy of disclosed information. If trực tiếp bóng đá k+ disclosed information is inaccurate, trực tiếp bóng đá k+ tax authority will recalibrate trực tiếp bóng đá k+ information and publicly disclose trực tiếp bóng đá k+ corrected content as per trực tiếp bóng đá k+ disclosure format. (According to Clause 3 Article 22 ofCircular 105/2020/TT-BTC)
