What is trực tiếp bóng đá k+ time for resuming trực tiếp bóng đá k+ use of TINs after reactivation in Vietnam?
What are trực tiếp bóng đá k+ cases of reactivation of TINs of taxpayers directly registered with tax authorities in Vietnam?
Under Article 40 of trực tiếp bóng đá k+Law on Tax Administration 2019, trực tiếp bóng đá k+ provisions are as follows:
TIN reactivation
1. TINs of taxpayers who combine taxpayer registration with business registration shall be reactivated together with as their legal status is reactivated.
2. For taxpayers directly registered with tax authorities, trực tiếp bóng đá k+ application for TIN reactivation shall be submitted to their supervisory tax authorities in trực tiếp bóng đá k+ following cases:
c) trực tiếp bóng đá k+ competent authority revokes trực tiếp bóng đá k+ decision on revocation of business registration certificate or equivalent license;
b) trực tiếp bóng đá k+ taxpayer wishes to resume their business operations after trực tiếp bóng đá k+ TIN deactivation application has been sent to trực tiếp bóng đá k+ tax authority, but trực tiếp bóng đá k+ tax authority has yet to issue a notification on TIN deactivation;
c) trực tiếp bóng đá k+ tax authority has issued an announcement that trực tiếp bóng đá k+ taxpayer does not have business operation at trực tiếp bóng đá k+ registered address but has not revoked trực tiếp bóng đá k+ licence or deactivated trực tiếp bóng đá k+ TIN.
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Thus, for taxpayers directly registered with tax authorities, trực tiếp bóng đá k+ application for TIN reactivation shall be submitted to their supervisory tax authorities in trực tiếp bóng đá k+ following cases:
- trực tiếp bóng đá k+ competent authority revokes trực tiếp bóng đá k+ decision on revocation of business registration certificate or equivalent license;
- trực tiếp bóng đá k+ taxpayer wishes to resume their business operations after trực tiếp bóng đá k+ TIN deactivation application has been sent to trực tiếp bóng đá k+ tax authority, but trực tiếp bóng đá k+ tax authority has yet to issue a notification on TIN deactivation;
- trực tiếp bóng đá k+ tax authority has issued an announcement that trực tiếp bóng đá k+ taxpayer does not have business operation at trực tiếp bóng đá k+ registered address but has not revoked trực tiếp bóng đá k+ licence or deactivated trực tiếp bóng đá k+ TIN.
What is trực tiếp bóng đá k+ time for resuming trực tiếp bóng đá k+ use of TINs after reactivation in Vietnam? (Image from trực tiếp bóng đá k+ Internet)
What is trực tiếp bóng đá k+ time for resuming trực tiếp bóng đá k+ use of TINs after reactivation in Vietnam?
Under Clause 3, Article 40 of trực tiếp bóng đá k+Law on Tax Administration 2019, trực tiếp bóng đá k+ provisions are as follows:
TIN reactivation
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3. trực tiếp bóng đá k+ use of a TIN may be resumed from trực tiếp bóng đá k+ effective date of trực tiếp bóng đá k+ decision to restore legal status issued by trực tiếp bóng đá k+ business registration authority or trực tiếp bóng đá k+ date trực tiếp bóng đá k+ tax authority reactivates trực tiếp bóng đá k+ TIN.
4. An application for TIN reactivation shall include:
a) trực tiếp bóng đá k+ written request for TIN reactivation;
b) Other relevant documents.
Thus, theuse of a TIN may be resumed from trực tiếp bóng đá k+ effective date of trực tiếp bóng đá k+ decision to restore legal status issued by trực tiếp bóng đá k+ business registration authority or trực tiếp bóng đá k+ date trực tiếp bóng đá k+ tax authority reactivates trực tiếp bóng đá k+ TIN.
How many digits does a tax identification number in Vietnam have?
Under Article 30 of trực tiếp bóng đá k+Law on Tax Administration 2019, trực tiếp bóng đá k+ provisions are as follows:
Applying for taxpayer registration and TIN issuance
1. Taxpayers must apply for taxpayer registration and shall be issued with TINs by tax authorities before beginning their business operations or incurring amounts payable to trực tiếp bóng đá k+ state budget. trực tiếp bóng đá k+ following entities shall apply for taxpayer registration:
a) Enterprises, organizations and/or individuals shall apply for taxpayer registration through trực tiếp bóng đá k+ interlinked single-window system together with enterprise, cooperative or business registration (hereinafter referred to as “business registration”) as prescribed in trực tiếp bóng đá k+ Law on Enterprises and other relevant regulations;
b) Organizations and individuals beside those stipulated in Point a of this clause shall register directly with tax authorities as regulated by trực tiếp bóng đá k+ Minister of Finance.
2. Types of TINs:
a) 10-digit TINs shall be issued to enterprises and organizations that are legal persons; representatives of households, household businesses and other individuals;
b) 13-character TINs shall be issued to dependent units and other entities;
c) trực tiếp bóng đá k+ Minister of Finance shall elaborate this clause.
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 trực tiếp bóng đá k+ date of taxpayer registration to trực tiếp bóng đá k+ 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 k+ interlinked single-window system with business registration, trực tiếp bóng đá k+ number of trực tiếp bóng đá k+ certificate of enterprise registration, cooperative registration and/or business registration (hereinafter referred to as “business registration certificate”) is also trực tiếp bóng đá k+ 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 trực tiếp bóng đá k+ purpose of claiming personal exemption for personal income taxpayers. trực tiếp bóng đá k+ TIN issued to trực tiếp bóng đá k+ 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 trực tiếp bóng đá k+ individual representing trực tiếp bóng đá k+ household, household business or individual business.
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trực tiếp bóng đá k+ structure of trực tiếp bóng đá k+ tax identification number is as follows:
- 10-digit TINs shall be issued to enterprises and organizations that are legal persons; representatives of households, household businesses and other individuals;
- 13-character TINs shall be issued to dependent units and other entities;
