What are trực tiếp bóng đá hôm nay regulations on trực tiếp bóng đá hôm nay classification of structure of TIN in Vietnam?

What is trực tiếp bóng đá hôm nay definition oftax identification number (TIN) in Vietnam?

According to Clause 5, Article 3 ofLaw on Tax Administration 2019, “tax identification number” or “TIN” means a series of 10 or 13 digits and other characters assigned by tax authorities to taxpayers to serve tax administration.

What are trực tiếp bóng đá hôm nay regulations on trực tiếp bóng đá hôm nay classification of structure of TIN in Vietnam?

Under Clause 3, Article 5 ofCircular 105/2020/TT-BTC, trực tiếp bóng đá hôm nay classification of structure of TIN is as follows:

- 10-digit TINs shall be issued to enterprises, cooperatives, entities that have full legal status or entities without legal status but incurring tax liabilities; representatives of households, household businesses and other individuals (hereinafter referred to as independent entities).

-13-digit TINs with a dash (-) used to separate trực tiếp bóng đá hôm nay first 10 digits and trực tiếp bóng đá hôm nay last 3 digits are used for affiliated entities and others.

- trực tiếp bóng đá hôm nay taxpayers being business entities or other entities as prescribed in points a, b, c, d, n clause 2 Article 4 ofCircular 105/2020/TT-BTC, whether or not they have legal status, once incurring tax liabilities and being accountable for their own tax liabilities, shall be issued with 10-digit TINs; trực tiếp bóng đá hôm nay affiliated entities thereof, established as per trực tiếp bóng đá hôm nay law, once incurring tax liabilities and directly declaring and paying taxes, shall be issued with 13-digit TINs.

- Foreign contractors, foreign sub-contractors specified in point dd clause 2 Article 4 ofCircular 105/2020/TT-BTCthat apply for paying foreign contractor withholding tax directly with tax authorities shall be issued with 10-digit TINs by every contract.

If a foreign contractor, upon a contract, engages in a joint venture with Vietnamese business entities for undertaking business in Vietnam and these joint venture members establish a joint venture management board that keeps accounting records and has a bank account and is responsible for issuance of invoices; or trực tiếp bóng đá hôm nay Vietnamese business entity, as trực tiếp bóng đá hôm nay joint venture member, keeps trực tiếp bóng đá hôm nay accounting records in general and shares profits to joint venture members, they shall be issued with a 10-digit TIN for tax declaration and payment for trực tiếp bóng đá hôm nay contract purpose.

If a foreign contractor or foreign subcontractor has an office in Vietnam and has its foreign contractor withholding tax declared, withheld and remitted by trực tiếp bóng đá hôm nay Vietnamese party, such foreign contractor or foreign subcontractor shall be issued with a 10-digit TIN for declaration of other tax liabilities (except foreign contractor withholding tax) in Vietnam and that TIN shall be notified to trực tiếp bóng đá hôm nay Vietnamese party.

- An overseas supplier, specified in point e clause 2 Article 4 ofCircular 105/2020/TT-BTC, which has not been issued with a TIN in Vietnam shall be issued with a 10-digit TIN upon application for tax registration directly with trực tiếp bóng đá hôm nay tax authority.

trực tiếp bóng đá hôm nay overseas supplier shall use trực tiếp bóng đá hôm nay above-mentioned TIN to declare and remit tax by themselves, or provide such TIN for a Vietnamese entity whom they authorize to declare and pay tax on their behalf, or provide such TIN for a commercial bank or payment intermediary service provider to declare and pay tax on their behalf and declare their withholding tax schedule.

- trực tiếp bóng đá hôm nay withholding agents, specified in point g clause 2 Article 4 ofCircular 105/2020/TT-BTC, shall be issued with a 10-digit TIN (hereinafter referred to as authorized TIN) to declare and pay taxes on behalf of trực tiếp bóng đá hôm nay foreign contractors, foreign sub-contractors, overseas suppliers, organizations and individuals that have contracts and business cooperation documents.

A foreign contractor, foreign sub-contractors, specified in point dd clause 2 Article 4 ofCircular 105/2020/TT-BTC, which has their foreign contractor withholding tax declared and remitted by trực tiếp bóng đá hôm nay Vietnamese party shall be issued with a 13-digit TIN according to trực tiếp bóng đá hôm nay authorized TIN of trực tiếp bóng đá hôm nay Vietnamese party to complete trực tiếp bóng đá hôm nay certification of payment of foreign contractor withholding tax in Vietnam.

If trực tiếp bóng đá hôm nay taxpayer changes tax registration information, suspends business/operation or resumes business ahead of schedule, deactivates TIN or reactivate TIN as prescribed associated with their TIN, trực tiếp bóng đá hôm nay authorized TIN shall be updated by trực tiếp bóng đá hôm nay tax authority corresponding to trực tiếp bóng đá hôm nay information and status of trực tiếp bóng đá hôm nay taxpayer’s TIN. trực tiếp bóng đá hôm nay taxpayer is not required to file trực tiếp bóng đá hôm nay documentation required in Chapter II hereof associated with trực tiếp bóng đá hôm nay authorized TIN.

- trực tiếp bóng đá hôm nay executive, general executive company, joint venture, organization authorized by Vietnamese Government to receive profits distributed from petroleum fields in trực tiếp bóng đá hôm nay overlapping areas as prescribed in point h clause 2 Article 4 ofCircular 105/2020/TT-BTCshall be issued with a 10-digit TIN for every petroleum contract or agreement document or equivalent document.

A contractor or investor entering into a petroleum contract shall be issued with a 13-digit TIN according to trực tiếp bóng đá hôm nay 10-digit TIN of every petroleum contract to pay trực tiếp bóng đá hôm nay taxes incurred in each petroleum contract (including corporate income tax on income from participating interest in petroleum contract).

trực tiếp bóng đá hôm nay parent company - Petro Vietnam that is trực tiếp bóng đá hôm nay representative of host country to receive profits distributed from petroleum contracts shall be issued with a 13-digit TIN according to trực tiếp bóng đá hôm nay 10-digit TIN of every petroleum contract to declare and pay tax on trực tiếp bóng đá hôm nay profit distributed from each petroleum contract.

- For trực tiếp bóng đá hôm nay taxpayers being households, household businesses, individual businesses and other individuals, specified in points i, k, l, n clause 2 Article 4 ofCircular 105/2020/TT-BTC, a 10-digit TIN shall be issued to trực tiếp bóng đá hôm nay representatives of trực tiếp bóng đá hôm nay households, household businesses, individuals, and a 13-digit shall be issued to trực tiếp bóng đá hôm nay places of business of trực tiếp bóng đá hôm nay household businesses and individual businesses.

- If trực tiếp bóng đá hôm nay organization or individual, specified in point m clause 2 Article 4 ofCircular 105/2020/TT-BTC, has one or several authorized tax collection contract(s) with a tax authority, they shall be issued with an authorized TIN to remit trực tiếp bóng đá hôm nay amount of taxes collected to trực tiếp bóng đá hôm nay state budget.

What are trực tiếp bóng đá hôm nay regulations on trực tiếp bóng đá hôm nay classification of structure of TIN in Vietnam? (Image from trực tiếp bóng đá hôm nay Internet)

What are trực tiếp bóng đá hôm nay regulations ontrực tiếp bóng đá hôm nay issuance of tax identification numbersin Vietnam?

According to Clause 3, Article 30 ofLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay issuance of tax identification numbers is regulated as follows:

- Each enterprise, business organization or other organization is issued with 01 unique TIN to use throughout its entire operation, from trực tiếp bóng đá hôm nay date of taxpayer registration to trực tiếp bóng đá hôm nay date of TIN deactivation. A taxpayer’s branches, representative offices and/or dependent units that pay their own tax shall be issued with separate TINs. In case an enterprise, organization, branch, representative office or dependent unit combines taxpayer registration via trực tiếp bóng đá hôm nay interlinked single-window system with business registration, trực tiếp bóng đá hôm nay number of trực tiếp bóng đá hôm nay certificate of enterprise registration, cooperative registration and/or business registration (hereinafter referred to as “business registration certificate”) is also trực tiếp bóng đá hôm nay TIN;

- Each individual is issued 01 unique TIN to use throughout their whole life. Any dependant of that individual shall be issued with a TIN for trực tiếp bóng đá hôm nay purpose of claiming personal exemption for personal income taxpayers. trực tiếp bóng đá hôm nay TIN issued to trực tiếp bóng đá hôm nay dependant is also his/her personal TIN, which is used when paying his/her tax;

- Enterprises, organizations and individuals responsible for deducting and paying tax on behalf of taxpayers shall be issued with separate TINs for use when deducting tax;

- Issued TINs shall not be reissued to another taxpayer;

- TINs of enterprises, business organizations and other organizations shall remain unchanged after they are converted, sold, gifted or inherited;

- TIN issued to a household, household business or individual business is issued to trực tiếp bóng đá hôm nay individual representing trực tiếp bóng đá hôm nay household, household business or individual business.