What is kết quả bóng đá trực tiếp definition of tax identification number (TIN) in Vietnam? How many tax identification numbers are issued to an individual?

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

According to Clause 5, Article 3 of kết quả bóng đá trực tiếpTax Administration Law 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 is kết quả bóng đá trực tiếp definition of tax identification number in Vietnam? How many tax identification numbers are issued to an individual? (Image from kết quả bóng đá trực tiếp Internet)

How many tax identification numbers are issued to an individual?

According to Clause 3, Article 30 of kết quả bóng đá trực tiếpTax Administration Law 2019:

Applying for taxpayer registration and TIN issuance

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3. Issuance of TINs:

a) Each enterprise, business organization or other organization is issued with 01 unique TIN to use throughout its entire operation, from kết quả bóng đá trực tiếp date of taxpayer registration to kết quả bóng đá trực tiếp 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 kết quả bóng đá trực tiếp interlinked single-window system with business registration, kết quả bóng đá trực tiếp number of kết quả bóng đá trực tiếp certificate of enterprise registration, cooperative registration and/or business registration (hereinafter referred to as “business registration certificate”) is also kết quả bóng đá trực tiếp TIN;

b) 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 kết quả bóng đá trực tiếp purpose of claiming personal exemption for personal income taxpayers. kết quả bóng đá trực tiếp TIN issued to kết quả bóng đá trực tiếp dependant is also his/her personal TIN, which is used when paying his/her tax;

c) 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;

d) Issued TINs shall not be reissued to another taxpayer;

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

e) TIN issued to a household, household business or individual business is issued to kết quả bóng đá trực tiếp individual representing kết quả bóng đá trực tiếp household, household business or individual business.

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Thus, an individual is issued only one unique TIN for their lifetime.

What are kết quả bóng đá trực tiếp regulations on kết quả bóng đá trực tiếp structure and classification of TINs in Vietnam?

According to Article 5 ofCircular 105/2020/TT-BTC, kết quả bóng đá trực tiếp structure and classification of TINs are as follows:

* Structure of TIN

N1N2N3N4N5N6N7N8N9N10- N11N12N13

Where:

- kết quả bóng đá trực tiếp first two digits N1N2indicate kết quả bóng đá trực tiếp province that issues TINs

- Seven digits N3N4N5N6N7N8N9are formed in a definite element in ascending order from 0000001 to 9999999.

- N10is kết quả bóng đá trực tiếp check digit.

- Three digits N11N12N13are formed in ascending order from 001 to 999.

- A dash (-) is used to separate kết quả bóng đá trực tiếp first 10-digit element and kết quả bóng đá trực tiếp last 3-digit element.

-A business identification number, cooperatives identification number, identification number of affiliated entity of enterprise or cooperative that is issued in accordance with kết quả bóng đá trực tiếp law on registration of enterprises or cooperatives is also a taxpayer identification number.

* Classification of structure of TIN

- 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 kết quả bóng đá trực tiếp first 10 digits and kết quả bóng đá trực tiếp last 3 digits are used for affiliated entities and others.

- kết quả bóng đá trực tiếp 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; kết quả bóng đá trực tiếp affiliated entities thereof, established as per kết quả bóng đá trực tiếp 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 kết quả bóng đá trực tiếp Vietnamese business entity, as kết quả bóng đá trực tiếp joint venture member, keeps kết quả bóng đá trực tiếp 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 kết quả bóng đá trực tiếp contract purpose.

Suppose a foreign contractor or foreign subcontractor has an office in Vietnam and has its foreign contractor withholding tax declared, withheld and remitted by kết quả bóng đá trực tiếp Vietnamese party. In that case, 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 kết quả bóng đá trực tiếp 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 kết quả bóng đá trực tiếp tax authority.

kết quả bóng đá trực tiếp overseas supplier shall use kết quả bóng đá trực tiếp 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.

- kết quả bóng đá trực tiếp 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 kết quả bóng đá trực tiếp 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 kết quả bóng đá trực tiếp Vietnamese party shall be issued with a 13-digit TIN according to kết quả bóng đá trực tiếp authorized TIN of kết quả bóng đá trực tiếp Vietnamese party to complete kết quả bóng đá trực tiếp certification of payment of foreign contractor withholding tax in Vietnam.

If kết quả bóng đá trực tiếp 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, kết quả bóng đá trực tiếp authorized TIN shall be updated by kết quả bóng đá trực tiếp tax authority corresponding to kết quả bóng đá trực tiếp information and status of kết quả bóng đá trực tiếp taxpayer’s TIN. kết quả bóng đá trực tiếp taxpayer is not required to file kết quả bóng đá trực tiếp documentation required in Chapter II hereof associated with kết quả bóng đá trực tiếp authorized TIN.

- kết quả bóng đá trực tiếp executive, general executive company, joint venture, organization authorized by Vietnamese Government to receive profits distributed from petroleum fields in kết quả bóng đá trực tiếp 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 kết quả bóng đá trực tiếp 10-digit TIN of every petroleum contract to pay kết quả bóng đá trực tiếp taxes incurred in each petroleum contract (including corporate income tax on income from participating interest in petroleum contract).

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

- For kết quả bóng đá trực tiếp 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 kết quả bóng đá trực tiếp representatives of kết quả bóng đá trực tiếp households, household businesses, individuals, and a 13-digit shall be issued to kết quả bóng đá trực tiếp places of business of kết quả bóng đá trực tiếp household businesses and individual businesses.

- If kết quả bóng đá trực tiếp 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 kết quả bóng đá trực tiếp amount of taxes collected to kết quả bóng đá trực tiếp state budget.