What are trực tiếp bóng đá việt nam hôm nay regulations on receiving taxpayer registration applications in Vietnam?

What are trực tiếp bóng đá việt nam hôm nay regulations on receivingtaxpayer registration applications in Vietnam?

Under Article 6 ofCircular 105/2020/TT-BTC, trực tiếp bóng đá việt nam hôm nay reception of taxpayer registration applications is as follows:

* As for physical application:

trực tiếp bóng đá việt nam hôm nay tax officer shall receive and bears an acknowledgement stamp on trực tiếp bóng đá việt nam hôm nay application for taxpayer registration, specify trực tiếp bóng đá việt nam hôm nay date of receipt, number of documents according to trực tiếp bóng đá việt nam hôm nay list of documents for an application for taxpayer registration filed in person with trực tiếp bóng đá việt nam hôm nay tax authority. trực tiếp bóng đá việt nam hôm nay tax officer shall make a written appointment to return trực tiếp bóng đá việt nam hôm nay result for an application for which trực tiếp bóng đá việt nam hôm nay tax authority must return trực tiếp bóng đá việt nam hôm nay result, processing time for every category of application received. If trực tiếp bóng đá việt nam hôm nay application for taxpayer registration is sent by post, trực tiếp bóng đá việt nam hôm nay tax officer shall bear trực tiếp bóng đá việt nam hôm nay acknowledgement stamp, trực tiếp bóng đá việt nam hôm nay date of receipt and number trực tiếp bóng đá việt nam hôm nay document as stipulated by trực tiếp bóng đá việt nam hôm nay tax authority.

trực tiếp bóng đá việt nam hôm nay tax officer shall verify trực tiếp bóng đá việt nam hôm nay application for taxpayer registration. If trực tiếp bóng đá việt nam hôm nay application is incomplete which requires further explanation and supplementation of information and documentation, trực tiếp bóng đá việt nam hôm nay tax authority shall give a notice to trực tiếp bóng đá việt nam hôm nay taxpayer using form No. 01/TB-BSTT-NNT in Appendix IIissued withDecree 126/2020/ND-CPwithin 2 business days after trực tiếp bóng đá việt nam hôm nay date of receipt of trực tiếp bóng đá việt nam hôm nay application.

* As for e-application for taxpayer registration: trực tiếp bóng đá việt nam hôm nay application shall be received in accordance with regulation of trực tiếp bóng đá việt nam hôm nay Ministry of Finance on electronic transactions in taxation sector.

* Receipt of decisions, documents from competent authorities

- As for paper decisions, documents:

trực tiếp bóng đá việt nam hôm nay tax officer shall receive and bear an acknowledgement stamp and trực tiếp bóng đá việt nam hôm nay dates of receipt on decisions or documents from competent authorities.

If trực tiếp bóng đá việt nam hôm nay decision or document is sent by post, trực tiếp bóng đá việt nam hôm nay tax officer shall bear an acknowledgement stamp and trực tiếp bóng đá việt nam hôm nay date of receipt on trực tiếp bóng đá việt nam hôm nay decision or document, and number trực tiếp bóng đá việt nam hôm nay decision or document stipulated by trực tiếp bóng đá việt nam hôm nay tax authority.

- As for e-decisions or documents: trực tiếp bóng đá việt nam hôm nay receipt of e-decisions or documents from competent authorities shall comply with regulations on electronic transactions in finance and taxation sectors.

What are trực tiếp bóng đá việt nam hôm nay regulations on receiving taxpayer registration applications in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)

Which entitiesare subject to taxpayer registration in Vietnam?

Under Article 4 ofCircular 105/2020/TT-BTC, trực tiếp bóng đá việt nam hôm nay following entities are subjectto taxpayer registration:

- trực tiếp bóng đá việt nam hôm nay taxpayers subject to taxpayer registration through trực tiếp bóng đá việt nam hôm nay interlinked single-window system as prescribed in point a clause 1 Article 30 ofTax Administration Law 2019.

- trực tiếp bóng đá việt nam hôm nay taxpayers subject to direct taxpayer registration with tax authorities as prescribed in point b clause 1 Article 30 ofTax Administration Law 2019.

trực tiếp bóng đá việt nam hôm nay taxpayers subject to direct taxpayer registration with tax authorities include:

- Enterprises operating in trực tiếp bóng đá việt nam hôm nay sectors of insurance, accounting, auditing, lawyers, notarization, or other specialized sectors that are not required for enterprise registration at business registration authorities as per trực tiếp bóng đá việt nam hôm nay specialized laws (hereinafter referred to as business entities)

- Public sector entities, business entities of armed forces; business entities of political organizations, socio-political organizations, social organizations, socio-professional organizations that conduct business as prescribed by law but are not required to apply for enterprise registration at business registration authorities; organizations of neighbor countries on land with Vietnam that conduct sale, barter at border marketplaces, checkpoint marketplaces and marketplaces in checkpoint economic zones; representative offices of foreign organizations in Vietnam; artels that are established and operating under trực tiếp bóng đá việt nam hôm nay Civil Code (hereinafter referred to as business entities).

- Organizations established by competent authorities without production or business operation but taking on liabilities to government budget (hereinafter referred to as other entities)

- Foreign organizations and individuals, organizations in Vietnam that use foreign humanitarian aid and/or non-refundable aid to buy VAT-inclusive goods or services in Vietnam to provide non-refundable aid and/or humanitarian aid; diplomatic missions and consular offices and representative agencies of international organizations in Vietnam that are eligible for VAT refund as entities entitled to diplomatic immunity and privileges; ODA project owners that are eligible for VAT refund, representative offices of ODA project sponsors, organizations designated by foreign sponsors to manage ODA grant programs/projects (hereinafter referred to as other entities).

- Foreign organizations without Vietnamese’s legal status, foreign individuals doing independent business in Vietnam in accordance with Vietnam’s law and earning incomes in Vietnam or taking on tax liabilities in Vietnam (hereinafter referred to as foreign contractors or foreign sub-contractors).

- Overseas suppliers without permanent establishments in Vietnam that operate electronic commerce, business based on digital platform and other services together with organizations or individuals in Vietnam (hereinafter referred to as overseas suppliers).

- Enterprises, cooperatives, business entities, other entities and individuals that are responsible for withholding and remitting trực tiếp bóng đá việt nam hôm nay taxes on behalf of other taxpayers and declare and determine their own taxes separately from those taxes of trực tiếp bóng đá việt nam hôm nay said taxpayers as per trực tiếp bóng đá việt nam hôm nay tax law (except for trực tiếp bóng đá việt nam hôm nay income payers upon withholding and remitting personal income taxes on others' behalf); commercial banks, payment service intermediary providers or entities authorized by overseas suppliers to declare, withhold and remit taxes on behalf of overseas suppliers (hereinafter referred to withholding agents). An income payer shall, upon withholding and remitting a personal income tax, use trực tiếp bóng đá việt nam hôm nay TIN that was already issued.

- Executives, general executive companies, joint ventures, organizations authorized by Vietnamese Government to receive profits distributed from petroleum fields in trực tiếp bóng đá việt nam hôm nay overlapping areas, contractors, and investors entering into petroleum contracts or agreements, parent company - Petro Vietnam as trực tiếp bóng đá việt nam hôm nay representative of host country that receives profits distributed from petroleum contracts or agreements

- Households, individuals engaged in production and business of goods or services, including individuals of neighbor countries on land with Vietnam engaging in sale and barter at border marketplace, checkpoint marketplaces, marketplaces in checkpoint economic zones) (hereinafter referred to as household/individual businesses).

- Individuals earning incomes subject to personal income tax (excluding individual businesses)

- Individuals who have dependents as per trực tiếp bóng đá việt nam hôm nay law on personal income tax.

- Organizations and individuals authorized by tax authorities to collect amounts receivable (hereinafter referred to as authorized tax collectors).

- Other entities, households and individuals taking on liabilities to government budget.

What do taxpayer registration applications in Vietnam include?

Under Clause 1 Article 6 ofCircular 105/2020/TT-BTC, trực tiếp bóng đá việt nam hôm nay taxpayer registration applications in Vietnam include:

- application for initial taxpayer registration;

- application for amendments to taxpayer registration;

- notification of business/operation suspension or business/operation resumption ahead of schedule;

- application for TIN deactivation;

- application for TIN reactivation