What is vtv5 trực tiếp bóng đá hôm nay structure of vtv5 trực tiếp bóng đá hôm nay TIN issued for foreign contractors by vtv5 trực tiếp bóng đá hôm nay tax authority from February 6, 2025?

What is a foreign contractor in Vietnam?

According to Clause 29, Article 4 of vtv5 trực tiếp bóng đá hôm nayLaw on Bidding 2023, vtv5 trực tiếp bóng đá hôm nay regulation is as follows:

Definitions

In this Law, vtv5 trực tiếp bóng đá hôm nay following terms are construed as follows:

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27. A subcontractor is an organization or individual that enters into a contract with vtv5 trực tiếp bóng đá hôm nay main contractor to participate in performing construction work; consultancy; non-consultancy; related services of a goods supply package; work belonging to a mixed package.

28. A special subcontractor is a subcontractor employed to perform important tasks of vtv5 trực tiếp bóng đá hôm nay package as proposed by vtv5 trực tiếp bóng đá hôm nay contractor in vtv5 trực tiếp bóng đá hôm nay bid dossier, proposal dossier based on vtv5 trực tiếp bóng đá hôm nay requirements for competence, experience specified in vtv5 trực tiếp bóng đá hôm nay invitation to bid, invitation for proposals.

29. A foreign contractor or foreign investor is an organization established under foreign law or an individual with foreign nationality participating in vtv5 trực tiếp bóng đá hôm nay bidding.

30. A domestic contractor or domestic investor is an organization established under Vietnamese law or an individual with Vietnamese nationality participating in vtv5 trực tiếp bóng đá hôm nay bidding.

31. vtv5 trực tiếp bóng đá hôm nay bidding closure time is vtv5 trực tiếp bóng đá hôm nay deadline for receiving vtv5 trực tiếp bóng đá hôm nay expression of interest documents, pre-qualification documents, bid documents, proposal documents.

32. vtv5 trực tiếp bóng đá hôm nay validity period of vtv5 trực tiếp bóng đá hôm nay bid documents, proposal documents is vtv5 trực tiếp bóng đá hôm nay number of days specified in vtv5 trực tiếp bóng đá hôm nay invitation to bid, invitation for proposals and is calculated from vtv5 trực tiếp bóng đá hôm nay bidding closure time to vtv5 trực tiếp bóng đá hôm nay last day of validity as stipulated in vtv5 trực tiếp bóng đá hôm nay invitation to bid, invitation for proposals. From vtv5 trực tiếp bóng đá hôm nay bidding closure time to vtv5 trực tiếp bóng đá hôm nay end of 24 hours of vtv5 trực tiếp bóng đá hôm nay closing day is counted as 01 day.

33. Construction includes tasks related to vtv5 trực tiếp bóng đá hôm nay construction and installation of works, project items.

Thus, according to vtv5 trực tiếp bóng đá hôm nay above regulations, a foreign contractor is an organization established under foreign law or an individual with foreign nationality participating in vtv5 trực tiếp bóng đá hôm nay bidding.

What is vtv5 trực tiếp bóng đá hôm nay structure of vtv5 trực tiếp bóng đá hôm nay TIN issued for foreign contractors by vtv5 trực tiếp bóng đá hôm nay tax authority from February 6, 2025? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)

What is vtv5 trực tiếp bóng đá hôm nay structure of vtv5 trực tiếp bóng đá hôm nay TIN issued for foreign contractors by vtv5 trực tiếp bóng đá hôm nay tax authority in Vietnamfrom February 6, 2025?

Based on Point d, Clause 4, Article 5 ofCircular 86/2024/TT-BTC(effective from February 6, 2025) stipulates vtv5 trực tiếp bóng đá hôm nay TIN structure as follows:

- Foreign contractors, foreign subcontractors as stipulated at Point đ, Clause 2, Article 4 ofCircular 86/2024/TT-BTCregistering to pay contractor tax directly to vtv5 trực tiếp bóng đá hôm nay tax authority shall be issued a 10-digit TIN for each contract. If there are several foreign contractors required to pay direct tax to vtv5 trực tiếp bóng đá hôm nay tax authority under vtv5 trực tiếp bóng đá hôm nay same contractor contract signed with a Vietnamese entity and vtv5 trực tiếp bóng đá hôm nay contractors wish to declare and pay taxes separately, each foreign contractor shall be issued a separate 10-digit TIN.

- If a foreign contractor partners with Vietnamese economic organizations to operate in Vietnam under a contractor contract and vtv5 trực tiếp bóng đá hôm nay participating parties establish a joint operating board, with vtv5 trực tiếp bóng đá hôm nay joint operating board managing accounting, having a bank account, and being responsible for invoice issuance; or a Vietnamese economic organization participating in vtv5 trực tiếp bóng đá hôm nay joint venture is responsible for joint accounting and profit distribution among participating parties, a 10-digit TIN shall be issued for tax declaration and payment for vtv5 trực tiếp bóng đá hôm nay contractor contract.

- If a foreign contractor, foreign subcontractor has an office in Vietnam already having tax declaration, deduction, and payment made on its behalf for contractor tax by vtv5 trực tiếp bóng đá hôm nay Vietnamese entity, vtv5 trực tiếp bóng đá hôm nay foreign contractor, foreign subcontractor shall be issued a 10-digit TIN to declare all other tax obligations (excluding contractor tax) in Vietnam and to provide vtv5 trực tiếp bóng đá hôm nay TIN to vtv5 trực tiếp bóng đá hôm nay Vietnamese entity.

Simultaneously, as per Clause 2, Article 5 ofCircular 86/2024/TT-BTC, vtv5 trực tiếp bóng đá hôm nay TIN issued by vtv5 trực tiếp bóng đá hôm nay tax authority is structured as follows:

N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13

Where:

- vtv5 trực tiếp bóng đá hôm nay first two digits N1N2 denote vtv5 trực tiếp bóng đá hôm nay TIN range.

- vtv5 trực tiếp bóng đá hôm nay seven digits N3N4N5N6N7N8N9 are specified with a predetermined structure, increasing sequentially from 0000001 to 9999999.

- N10 is vtv5 trực tiếp bóng đá hôm nay check digit.

- vtv5 trực tiếp bóng đá hôm nay three digits N11N12N13 are serial numbers from 001 to 999.

- vtv5 trực tiếp bóng đá hôm nay dash (-) is a separator between vtv5 trực tiếp bóng đá hôm nay initial group of 10 digits and vtv5 trực tiếp bóng đá hôm nay final group of 3 digits.

Thus, vtv5 trực tiếp bóng đá hôm nay TIN for foreign contractors is a 10-digit code structured as N1N2 N3N4N5N6N7N8N9 N10.

How many types of TINs are there in Vietnam according to Circular 86?

Based on Clause 1, Article 5 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), there are two types of TINs: TINs for enterprises, organizations and TINs for households, household businesses, individuals. In which:

- TINs for enterprises, organizations are issued by vtv5 trực tiếp bóng đá hôm nay tax authority as stipulated in Clauses 2, 3, and 4, Article 5 ofCircular 86/2024/TT-BTC.

- TINs for households, household businesses, individuals are issued by vtv5 trực tiếp bóng đá hôm nay tax authority for cases stipulated at Points a, đ, e, h, Clause 4, Article 5 ofCircular 86/2024/TT-BTC; are personal identification numbers issued by vtv5 trực tiếp bóng đá hôm nay Ministry of Public Security in accordance with vtv5 trực tiếp bóng đá hôm nay law on identification for cases using personal identification numbers instead of TINs as specified in Clause 5, Article 5 ofCircular 86/2024/TT-BTC.