What is đá bóng trực tiếp List of foreign suppliers without tax registration in Vietnam announced by đá bóng trực tiếp General Department of Taxation of Vietnam?

What is đá bóng trực tiếp List of foreign suppliers without tax registration in Vietnam?

Based onOfficial Dispatch 6369/TCT-DNL 2024from đá bóng trực tiếp General Department of Taxation regarding notification of information on foreign suppliers who have not registered, declared, and paid taxes, đá bóng trực tiếp list of foreign suppliers without tax registration in Vietnam is as follows:

What is đá bóng trực tiếp List of foreign suppliers without tax registration in Vietnam?(Image from Internet)

Which entityis required to register as a taxpayer in Vietnamfrom February 6, 2025?

Based on Article 4 ofCircular 86/2024/TT-BTC(effective from February 6, 2025) which stipulates đá bóng trực tiếp subjects required to register as taxpayers as follows:

- Taxpayers required to register through đá bóng trực tiếp one-stop mechanism as prescribed at point a, clause 1, Article 30 of đá bóng trực tiếpLaw on Tax Administration 2019.

- Taxpayers who must directly register with đá bóng trực tiếp tax authorities as prescribed at point b, clause 1, Article 30 of đá bóng trực tiếpLaw on Tax Administration 2019.

In which, taxpayers who must directly register with đá bóng trực tiếp tax authorities include:

+ Enterprises operating in specialized fields not required to register businesses through đá bóng trực tiếp business registration authority as prescribed by specialized laws (hereinafter referred to as Economic Organizations).

+ Public service units, economic organizations of armed forces, economic organizations of political organizations, political-social, social, and social-professional organizations doing business as prescribed by law but not required to register businesses through đá bóng trực tiếp business registration authority; organizations from countries sharing land borders with Vietnam conducting trading activities at border markets, border gate markets, markets in border gate economic zones; representative offices of foreign organizations in Vietnam; cooperatives formed and operated underNghị định 77/2019/NĐ-CPbut not required to register businesses through đá bóng trực tiếp business registration authority as prescribed in clause 2, Article 107 of đá bóng trực tiếpCooperative Law(hereinafter referred to as Economic Organizations).

+ Organizations established by competent authorities without production and business activities but arising obligations to đá bóng trực tiếp state budget (hereinafter referred to as Other Organizations).

+ Foreign organizations and individuals in Vietnam using humanitarian aid funds, non-refundable aid from abroad to purchase goods and services subject to value-added tax in Vietnam in order to provide non-refundable aid, humanitarian aid; diplomatic missions, consular offices, and representative offices of international organizations in Vietnam entitled to VAT refunds for objects enjoying diplomatic immunity; ODA project owners eligible for VAT refunds, representative offices of ODA project sponsors, organizations appointed by foreign donors to manage non-refundable ODA programs, projects (hereinafter referred to as Other Organizations).

+ Foreign organizations without legal status in Vietnam, foreign individuals conducting independent business practices in Vietnam in compliance with Vietnamese laws and generating income in Vietnam or arising tax obligations in Vietnam (hereinafter referred to as Foreign Contractors, Foreign Subcontractors).

+ Overseas suppliers without permanent establishments in Vietnam, foreign individuals not residing in Vietnam engaging in e-commerce, digital platform-based business, and other services with organizations and individuals in Vietnam (hereinafter referred to as Overseas Suppliers).

+ Enterprises, organizations, and individuals responsible for withholding and paying taxes on behalf of other taxpayers must declare and determine tax obligations separately from đá bóng trực tiếp obligations of đá bóng trực tiếp taxpayer as prescribed by đá bóng trực tiếp law on tax administration (except income-paying agencies when withholding, paying personal income tax); Commercial banks, organizations providing intermediary payment services or organizations, individuals authorized by đá bóng trực tiếp overseas supplier to declare, withhold, and pay taxes on behalf of đá bóng trực tiếp overseas supplier (hereinafter referred to as Withholding Organizations, Individuals). Income-paying units with đá bóng trực tiếp obligation to withhold, pay personal income tax use đá bóng trực tiếp issued tax code to declare, pay withheld and paid personal income tax.

+ Operators, joint operating companies, joint venture enterprises, and organizations designated by đá bóng trực tiếp Government of Vietnam to receive đá bóng trực tiếp portion of Vietnam at oil and gas fields in overlapping areas, contractors, investors participating in oil and gas contracts, đá bóng trực tiếp parent company - Vietnam National Oil and Gas Group acting as đá bóng trực tiếp host country representative receiving đá bóng trực tiếp divided profits from oil and gas contracts.

+ Households and individuals engaged in đá bóng trực tiếp production and business of goods and services as prescribed by law but not required to register household businesses through đá bóng trực tiếp business registration authority as per Government of Vietnam regulations on household businesses; business individuals from countries sharing land borders with Vietnam conducting trading activities at border markets, border gate markets, markets in border gate economic zones.

+ Individuals with income subject to personal income tax (excluding business individuals).

+ Individuals who are dependents as prescribed by đá bóng trực tiếp law on personal income tax.

+ Organizations and individuals assigned tax collection authorization by tax authorities.

+ Other organizations, households, and individuals with obligations to đá bóng trực tiếp state budget.

How to submit tax registration applications in Vietnam from February 6, 2025?

Based on clause 2, Article 6 ofCircular 86/2024/TT-BTC(effective from February 6, 2025) regulating đá bóng trực tiếp reception of tax registration applications as follows:

- For paper documents:

+ If đá bóng trực tiếp tax registration application is submitted directly at đá bóng trực tiếp tax authority, đá bóng trực tiếp tax official checks đá bóng trực tiếp tax registration application. If đá bóng trực tiếp document is complete as prescribed, đá bóng trực tiếp tax official receives and stamps đá bóng trực tiếp document with an acknowledgment, stating đá bóng trực tiếp date of receipt, đá bóng trực tiếp number of documents according to đá bóng trực tiếp document checklist; issues a receipt and schedule to return đá bóng trực tiếp results for documents đá bóng trực tiếp tax authority is required to return, processing time for each type of received documents. If đá bóng trực tiếp document is incomplete as prescribed, đá bóng trực tiếp tax official does not accept it and instructs đá bóng trực tiếp taxpayer to complete đá bóng trực tiếp document.

+ If đá bóng trực tiếp tax registration application is sent by post, đá bóng trực tiếp tax official stamps and records đá bóng trực tiếp date of receipt on đá bóng trực tiếp document and logs it into đá bóng trực tiếp tax authority's document journal. If đá bóng trực tiếp document is incomplete and requires explanation or additional information or documents, đá bóng trực tiếp tax authority notifies đá bóng trực tiếp taxpayer using form 01/TB-BSTT-NNT in Appendix II issued together withDecree 126/2020/ND-CPwithin 02 (two) business days from đá bóng trực tiếp date of receipt of đá bóng trực tiếp document.

- For electronic tax registration applications:

đá bóng trực tiếp reception of documents is conducted as prescribed in Article 13, Article 14 ofxem bóng đá trực tiếp nhàandtrực tiếp bóng đá euro hôm.