What is trực tiếp bóng đá hôm nay ID number of business location 00001? What are regulations on tax submission for businesses with multiple business locations in Vietnam?
What istheID number of business locations of enterprises in Vietnam?
Based on Clause 6, Article 8 ofDecree 01/2021/ND-CP, regulations on trực tiếp bóng đá hôm nay ID number of business locations of enterprises are as follows:
Enterprise ID number, ID numbers of affiliates and business locations of enterprises
....
2. trực tiếp bóng đá hôm nay enterprise ID number exists throughout trực tiếp bóng đá hôm nay operation of trực tiếp bóng đá hôm nay enterprise and cannot be reassigned to other organizations or individuals. When trực tiếp bóng đá hôm nay enterprise ceases operations, trực tiếp bóng đá hôm nay enterprise ID number becomes invalid.
3. trực tiếp bóng đá hôm nay enterprise ID number is automatically created, sent, and received through trực tiếp bóng đá hôm nay National Business Registration Information System, trực tiếp bóng đá hôm nay taxpayer registration information system, and is recorded on trực tiếp bóng đá hôm nay Business Registration Certificate.
4. State management agencies uniformly use trực tiếp bóng đá hôm nay enterprise ID number for state management and information exchange regarding trực tiếp bóng đá hôm nay enterprise.
5. trực tiếp bóng đá hôm nay subordinate unit number of trực tiếp bóng đá hôm nay enterprise is assigned to branches and representative offices of trực tiếp bóng đá hôm nay enterprise. This number is concurrently trực tiếp bóng đá hôm nay tax ID number of trực tiếp bóng đá hôm nay branch or representative office.
6. trực tiếp bóng đá hôm nay ID number of business locations of enterprises consists of 5 digits and is assigned sequentially from 00001 to 99999. This number is not trực tiếp bóng đá hôm nay tax ID number of trực tiếp bóng đá hôm nay business location.
7. If an enterprise, branch, or representative office has its tax number invalidated due to tax law violations, they cannot use trực tiếp bóng đá hôm nay tax number in economic transactions from trực tiếp bóng đá hôm nay date trực tiếp bóng đá hôm nay Tax Authority publicly announces trực tiếp bóng đá hôm nay invalidation.
....
According to trực tiếp bóng đá hôm nay legal regulations, trực tiếp bóng đá hôm nay ID number of business locations of enterprises is a 5-digit number assigned sequentially from 00001 to 99999. This number is not trực tiếp bóng đá hôm nay tax ID number of trực tiếp bóng đá hôm nay business location.
What is trực tiếp bóng đá hôm nay ID number of business location00001? What are regulations on tax submission for businesses with multiple business locations in Vietnam? (Image from trực tiếp bóng đá hôm nay Internet)
What are regulations ontax submission for businesses with multiple business locations in Vietnam?
Pursuant to Article 45 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay regulations on trực tiếp bóng đá hôm nay location for submitting tax declarations are as follows:
Location for submitting tax declaration dossiers
.....
4. trực tiếp bóng đá hôm nay Government of Vietnam prescribes trực tiếp bóng đá hôm nay location for submitting tax declaration dossiers in trực tiếp bóng đá hôm nay following cases:
a) trực tiếp bóng đá hôm nay taxpayer has multiple production and business activities;
b) trực tiếp bóng đá hôm nay taxpayer conducts production and business activities in multiple areas; trực tiếp bóng đá hôm nay taxpayer incurs tax obligations for taxes declared and paid on each occurrence;
.....
According to Article 11 ofDecree 126/2020/ND-CP, regulations on trực tiếp bóng đá hôm nay location for submitting tax declaration dossiers are as follows:
Location for submitting tax declaration dossiers
Taxpayers shall comply with trực tiếp bóng đá hôm nay regulations on trực tiếp bóng đá hôm nay location for submitting tax declaration dossiers according to Clauses 1, 2, and 3 of Article 45 of trực tiếp bóng đá hôm nay Law on Tax Administration and trực tiếp bóng đá hôm nay following regulations:
1. trực tiếp bóng đá hôm nay location for submitting tax declaration dossiers for taxpayers with various activities and business in multiple provincial areas as specified in points a and b, Clause 4, Article 45 of trực tiếp bóng đá hôm nay Law on Tax Administration, is trực tiếp bóng đá hôm nay tax authority where trực tiếp bóng đá hôm nay business activity is conducted outside of trực tiếp bóng đá hôm nay province or city where trực tiếp bóng đá hôm nay headquarters is located in trực tiếp bóng đá hôm nay following cases:
.....
2. trực tiếp bóng đá hôm nay location for submitting tax declaration dossiers for taxpayers with business activities in multiple provincial areas other than where trực tiếp bóng đá hôm nay taxpayer's headquarters is located, as specified in point b, Clause 4, Article 45 of trực tiếp bóng đá hôm nay Law on Tax Administration, performs centralized accounting at trực tiếp bóng đá hôm nay headquarters (except for trực tiếp bóng đá hôm nay cases prescribed in Clauses 1, 3, 4, 5, and 6 of this Article) at trực tiếp bóng đá hôm nay tax authority managing trực tiếp bóng đá hôm nay headquarters.
.....
According to Clause 1, Article 12 ofCircular 80/2021/TT-BTC, regulations on trực tiếp bóng đá hôm nay allocation of tax obligations for taxpayers with centralized accounting having dependent units, business locations in multiple other places than trực tiếp bóng đá hôm nay headquarters are as follows:
Allocation of tax obligations of taxpayers with centralized accounting having dependent units, business locations in provinces other than where trực tiếp bóng đá hôm nay headquarters is located
1. A taxpayer with business activities in multiple provincial areas other than trực tiếp bóng đá hôm nay place where trực tiếp bóng đá hôm nay taxpayer's headquarters is located, performs centralized accounting at trực tiếp bóng đá hôm nay headquarters as prescribed in Clauses 2 and 4, Article 11, Decree No. 126/2020/ND-CP, performing tax declaration, calculation, and filing tax declaration dossiers for trực tiếp bóng đá hôm nay direct tax management authority and allocating trực tiếp bóng đá hôm nay payable tax amount to each province with business activities.
.....
According to Article 13 ofCircular 80/2021/TT-BTC, regulations on declaring, calculating, allocating, and paying value-added tax are as follows:
Declaring, calculating, allocating, and paying value-added tax
1. Cases of allocation:
......
d) Dependent units, business locations are production facilities (including processing and assembly facilities), except for cases specified in point c, Clause 1, Article 11 of Decree No. 126/2020/ND-CP;
dd) Hydropower plants located in multiple provinces.
.....
According to Clause 1, Article 17 ofCircular 80/2021/TT-BTC, regulations on declaring, calculating, finalizing, allocating, and paying corporate income tax are as follows:
Declaring, calculating, finalizing, allocating, and paying corporate income tax
1. Cases of allocation:
....
c) Dependent units, business locations are production facilities;
d) Hydropower plants located in multiple provinces.
......
According to Article 19 ofCircular 80/2021/TT-BTC, regulations on declaring, calculating, allocating personal income tax are as follows:
Declaring, calculating, allocating personal income tax
1. Case of allocation:
a) Deduction of personal income tax for income from salary and wages paid at trực tiếp bóng đá hôm nay headquarters for employees working at dependent units, business locations in different provinces.
.....
Therefore, trực tiếp bóng đá hôm nay tax submission for businesses with business locations in multiple places is regulated as follows:
-Business locations conducting centralized accounting at trực tiếp bóng đá hôm nay main office of trực tiếp bóng đá hôm nay enterprise must pay taxes at trực tiếp bóng đá hôm nay tax authority managing trực tiếp bóng đá hôm nay main office and allocate payable taxes like personal income tax, value-added tax, corporate income tax to each locality with business activities.
Simultaneously, trực tiếp bóng đá hôm nay enterprise must submit an Allocation Table of Payable Taxes (if any) according to each local area at trực tiếp bóng đá hôm nay provincial level that receives trực tiếp bóng đá hôm nay state budget revenue (including dependent units, business locations) to trực tiếp bóng đá hôm nay tax authority managing trực tiếp bóng đá hôm nay main office. Except for certain circumstances prescribed by law.
- Businesses with business locations may pay taxes at trực tiếp bóng đá hôm nay tax authority where trực tiếp bóng đá hôm nay business activities occur in provinces or cities different from where trực tiếp bóng đá hôm nay headquarters is located in trực tiếp bóng đá hôm nay following cases:
- Declare value-added tax of trực tiếp bóng đá hôm nay investment project at trực tiếp bóng đá hôm nay place where trực tiếp bóng đá hôm nay investment project is located.
- Declare value-added tax for real estate transfer activities of an investment and infrastructure development project, housing projects for transfer (including scenarios where pre-collection of advances from customers is made according to progress) at trực tiếp bóng đá hôm nay place where real estate transfer activities occur.
- Declare value-added tax at trực tiếp bóng đá hôm nay location of an electricity production plant.
- Declare special consumption tax at trực tiếp bóng đá hôm nay place of production, processing goods subject to special consumption tax, or where service provision subject to special consumption tax is made (excluding digital lottery business activities).
In trực tiếp bóng đá hôm nay event a taxpayer directly imports goods subject to special consumption tax and then sells them domestically, trực tiếp bóng đá hôm nay taxpayer must declare special consumption tax with trực tiếp bóng đá hôm nay tax authority directly managing trực tiếp bóng đá hôm nay location where trực tiếp bóng đá hôm nay taxpayer's headquarters is based.
- Declare environmental protection tax at trực tiếp bóng đá hôm nay place where environmental protection taxable goods are produced, excluding environmental protection tax on petroleum business activities as prescribed.
- Declare environmental protection tax at trực tiếp bóng đá hôm nay place with a coal production, business facility (including internal consumption scenarios).
- Declare natural resource tax (except for natural resource tax on hydropower production in cases where trực tiếp bóng đá hôm nay hydropower reservoir of trực tiếp bóng đá hôm nay hydropower plant spans multiple provincial areas; crude oil exploration and sales; natural gas exploration and sales and natural resource tax from organizations authorized to sell seized, confiscated resources; infrequent resource extraction authorized or not required to be authorized by competent state agencies as prescribed by law).
- Declare corporate income tax at trực tiếp bóng đá hôm nay location with a dependent unit or business location enjoying corporate income tax preferences.
- Declare environmental protection fees at trực tiếp bóng đá hôm nay place of mineral mining (excluding crude oil, natural gas & coal gas; organizations collecting minerals from small-scale miners).
- Declare license fees at trực tiếp bóng đá hôm nay location with a dependent unit, business location.
Who has trực tiếp bóng đá hôm nay authority to sign trực tiếp bóng đá hôm nay business location establishment notification in Vietnam?
Based on Clause 3, Article 31 ofDecree 01/2021/ND-CP, trực tiếp bóng đá hôm nay regulations on trực tiếp bóng đá hôm nay notification of business location establishment are as follows:
Dossier, procedures for registration of branch, representative office operations, and notification of business location establishment
1. Dossier for branch, representative office operations registration
2. Notification of business location establishment
a) Enterprises may establish a business location at an address different from where trực tiếp bóng đá hôm nay headquarters or branch is located;
b) Within 10 days from trực tiếp bóng đá hôm nay decision to establish a business location, trực tiếp bóng đá hôm nay enterprise sends a notification of business location establishment to trực tiếp bóng đá hôm nay Business Registration Office where trực tiếp bóng đá hôm nay business location is established;
c) trực tiếp bóng đá hôm nay notification of business location establishment is signed by trực tiếp bóng đá hôm nay legal representative of trực tiếp bóng đá hôm nay enterprise in trực tiếp bóng đá hôm nay case of a business location directly affiliated with trực tiếp bóng đá hôm nay enterprise or by trực tiếp bóng đá hôm nay head of trực tiếp bóng đá hôm nay branch in trực tiếp bóng đá hôm nay case of a business location directly affiliated with trực tiếp bóng đá hôm nay branch.
3. Within 03 working days from trực tiếp bóng đá hôm nay date of receiving a valid dossier, trực tiếp bóng đá hôm nay Business Registration Office issues a certificate of branch, representative office operations registration, updates information about trực tiếp bóng đá hôm nay business location in trực tiếp bóng đá hôm nay National Database on Business Registration for trực tiếp bóng đá hôm nay enterprise. If trực tiếp bóng đá hôm nay enterprise requests it, trực tiếp bóng đá hôm nay Business Registration Office issues a business location registration certificate for trực tiếp bóng đá hôm nay enterprise. If trực tiếp bóng đá hôm nay dossier is invalid, trực tiếp bóng đá hôm nay Business Registration Office notifies in writing trực tiếp bóng đá hôm nay content that needs to be amended or supplemented for trực tiếp bóng đá hôm nay enterprise.
...
Therefore, according to trực tiếp bóng đá hôm nay above regulation, trực tiếp bóng đá hôm nay notification of business location establishment is signed by trực tiếp bóng đá hôm nay legal representative of trực tiếp bóng đá hôm nay enterprise in trực tiếp bóng đá hôm nay case of a business location directly affiliated with trực tiếp bóng đá hôm nay enterprise or by trực tiếp bóng đá hôm nay head of trực tiếp bóng đá hôm nay branch in trực tiếp bóng đá hôm nay case of a business location directly affiliated with trực tiếp bóng đá hôm nay branch.
