What is xem bóng đá trực tiếp vtv2 time limit for an employer to register a TIN for employees in Vietnam?
What is xem bóng đá trực tiếp vtv2 time limit foran employerto register a TIN for employees in Vietnam?
Based on Clause 3, Article 33 of xem bóng đá trực tiếp vtv22019 Law on Tax Administrationstipulates:
Deadline for first taxpayer registration
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3. Organizations or individuals responsible for income payment have xem bóng đá trực tiếp vtv2 duty to register for a TIN on behalf of individuals receiving income within 10 working days from xem bóng đá trực tiếp vtv2 date on which xem bóng đá trực tiếp vtv2 tax obligation arises if xem bóng đá trực tiếp vtv2 individuals do not yet have a TIN; and to register on behalf of dependents of taxpayers within 10 working days from xem bóng đá trực tiếp vtv2 date xem bóng đá trực tiếp vtv2 taxpayer registers for family circumstances deduction as prescribed by law if xem bóng đá trực tiếp vtv2 dependents do not yet have a TIN.
According to xem bóng đá trực tiếp vtv2 above regulation, organizations or individuals paying income to employees must be responsible for registering a TIN on behalf of their employees if they do not have one within 10 days from xem bóng đá trực tiếp vtv2 date on which xem bóng đá trực tiếp vtv2 tax obligation arises.
Thus, xem bóng đá trực tiếp vtv2 employer is responsible for registering a TIN for employees within no later than 10 days from xem bóng đá trực tiếp vtv2 date xem bóng đá trực tiếp vtv2 employee incurs a tax obligation but does not have a TIN.
What is xem bóng đá trực tiếp vtv2 time limit for an employer to register a TIN for employees in Vietnam?(Image from Internet)
How much is xem bóng đá trực tiếp vtv2 penalty for an employer failing to register TIN for employeeswithin xem bóng đá trực tiếp vtv2 time limit in Vietnam?
Based on Article 10 ofDecree 125/2020/ND-CPstipulates:
Penalties for violations of xem bóng đá trực tiếp vtv2 deadline for taxpayer registration; notification of temporary business suspension; notification of business resumption ahead of schedule
1. A warning shall be given for violations of taxpayer registration; notification of temporary business suspension; notification of business resumption ahead of schedule overdue from 01 to 10 days with mitigating circumstances.
2. A fine from 1,000,000 VND to 2,000,000 VND for one of xem bóng đá trực tiếp vtv2 following acts:
a) Tax registration; notification of business resumption ahead of schedule overdue from 01 to 30 days, except as stipulated in Clause 1 of this Article;
b) Notification of temporary business suspension exceeding xem bóng đá trực tiếp vtv2 prescribed time, except as stipulated in Clause 1 of this Article;
c) Not notifying of temporary business suspension.
3. A fine from 3,000,000 VND to 6,000,000 VND for acts of taxpayer registration; notification of business resumption ahead of schedule overdue from 31 to 90 days.
4. A fine from 6,000,000 VND to 10,000,000 VND for one of xem bóng đá trực tiếp vtv2 following acts:
a) Tax registration; notifying business resumption ahead of schedule exceeding xem bóng đá trực tiếp vtv2 prescribed time from 91 days upwards;
b) Not notifying business resumption ahead of schedule but not incurring a payable tax amount;
xem bóng đá trực tiếp vtv2 law stipulates that taxpayers delaying taxpayer registration are penalized for violating xem bóng đá trực tiếp vtv2 deadline for taxpayer registration as follows:
- Exceeding xem bóng đá trực tiếp vtv2 prescribed time from 01 to 10 days with mitigating circumstances:Warning
- Exceeding xem bóng đá trực tiếp vtv2 prescribed time from 01 to 30 days, without mitigating circumstances:A fine from 1,000,000 VND to 2,000,000 VND
- Exceeding xem bóng đá trực tiếp vtv2 prescribed time from 31 to 90 days:A fine from 3,000,000 VND to 6,000,000 VND
- Exceeding xem bóng đá trực tiếp vtv2 prescribed time from 91 days or more:A fine from 6,000,000 VND to 10,000,000 VND
And based on point a, Clause 1, Article 3 ofDecree 125/2020/ND-CPstipulates:
Subjects being fined for administrative violations regarding tax and invoices
1. Subjects being fined for administrative violations regarding tax, invoices include:
a) Taxpayers committing administrative violations regarding tax, invoices.
In cases where a taxpayer authorizes another organization or individual to perform tax obligations which xem bóng đá trực tiếp vtv2 tax law and tax administration law stipulate xem bóng đá trực tiếp vtv2 obligations and responsibilities of xem bóng đá trực tiếp vtv2 authorized party, if xem bóng đá trực tiếp vtv2 authorized party commits administrative violations stipulated in this Decree, then xem bóng đá trực tiếp vtv2 authorized organization or individual is subject to punishment pursuant to this Decree.
In cases stipulated by tax law and tax administration law, if an organization or individual has xem bóng đá trực tiếp vtv2 obligation to register for taxes, declare and pay taxes on behalf of xem bóng đá trực tiếp vtv2 taxpayer, and xem bóng đá trực tiếp vtv2 organization or individual registering, declaring and paying taxes on behalf of xem bóng đá trực tiếp vtv2 taxpayer commits administrative violations stipulated herein, then xem bóng đá trực tiếp vtv2 organization or individual registering, declaring and paying taxes on behalf will be subject to administrative penalties regarding tax pursuant to this Decree.
b) Organizations and individuals related to administrative violations regarding tax and invoices.
2. A taxpayer being an organization subjected to administrative penalties for violations regarding tax and invoices include:
a) Enterprises established and operating according to xem bóng đá trực tiếp vtv2 Law on Enterprises, xem bóng đá trực tiếp vtv2 Law on Investment, xem bóng đá trực tiếp vtv2 Law on Credit Institutions, xem bóng đá trực tiếp vtv2 Law on Insurance Business, xem bóng đá trực tiếp vtv2 Law on Securities, xem bóng đá trực tiếp vtv2 Law on Petroleum, xem bóng đá trực tiếp vtv2 Law on Commerce, and other legislative documents; dependent units of enterprises, business locations directly reporting, paying taxes, and using invoices;
b) Public non-business units, non-public non-business units;
c) Organizations established and operating according to xem bóng đá trực tiếp vtv2 Law on Cooperatives;
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Thus, in cases where an employer is responsible for registering a TIN on behalf of employees but violates xem bóng đá trực tiếp vtv2 registration deadline, it will be subject to a maximum fine of 10,000,000 VND.
Vietnam: How many digits does an personal TIN have?
According to Clause 5, Article 3 of xem bóng đá trực tiếp vtv22019 Law on Tax Administration, a TIN is a sequence of 10 digits or 13 digits and other characters issued by xem bóng đá trực tiếp vtv2 tax authority for taxpayers to use for tax management.
To be specific: in Clause 2, Article 30 of xem bóng đá trực tiếp vtv22019 Law on Tax Administration, it specifies as follows:
Objects of taxpayer registration and issuance of TINs
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2. xem bóng đá trực tiếp vtv2 structure of TINs is specified as follows:
a) A 10-digit TIN is used for enterprises, organizations with legal personality; representatives of households, business households, and other individuals;
b) A 13-digit TIN and other characters are used for dependent units and other entities;
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Thus, an personal TIN is a sequence of10 digitsissued by xem bóng đá trực tiếp vtv2 tax authority for taxpayers to use for tax management.
