What is xem bóng đá trực tiếp vtv2 TIN reactivation notice form in Vietnam under xem bóng đá trực tiếp vtv2 Circular 86? What are procedures for processing TIN reactivation applications for organizations and delivering result in Vietnam?
What are cases of TIN reactivation in Vietnam?
Pursuant to Clauses 1 and 2 of Article 40 of xem bóng đá trực tiếp vtv2Law on tax administration 2019, taxpayers can have their TINs reactived in xem bóng đá trực tiếp vtv2 following cases:
- Taxpayers registered alongside with business registration, cooperative registration, or business operation registration. If xem bóng đá trực tiếp vtv2 legal status is reactived according to law regarding business registration, cooperative registration, or business registration, xem bóng đá trực tiếp vtv2 TIN will concurrently be reactived.
- Taxpayers who are registered directly with a tax authority submit a application requesting xem bóng đá trực tiếp vtv2 reactivation of xem bóng đá trực tiếp vtv2 TIN to xem bóng đá trực tiếp vtv2 tax authority managing them directly in xem bóng đá trực tiếp vtv2 following cases:
+ A competent authority issues a document canceling xem bóng đá trực tiếp vtv2 revocation of xem bóng đá trực tiếp vtv2 business registration certificate or equivalent license;
+ Continued business operation is desired after a application terminating xem bóng đá trực tiếp vtv2 TIN's validity has been submitted but xem bóng đá trực tiếp vtv2 tax authority has not yet issued a termination notice;
+ xem bóng đá trực tiếp vtv2 tax authority issues a notice of taxpayer inactivity at xem bóng đá trực tiếp vtv2 registered address, but xem bóng đá trực tiếp vtv2 business license has not been revoked and xem bóng đá trực tiếp vtv2 TIN's validity has not been terminated.
Circular 86: What is xem bóng đá trực tiếp vtv2 TIN reactivationnotice formin Vietnam?
xem bóng đá trực tiếp vtv2 TIN reactivation notice form is applied according to form 19/TB-DKT in Appendix 2 of xem bóng đá trực tiếp vtv2 list of forms issued withxoilac tv trực tiếp bóng. xem bóng đá trực tiếp vtv2 form is as follows:
Download xem bóng đá trực tiếp vtv2 TIN reactivation notice formHERE.
Included within:
(1):Name of higher tax authority
(2):Name of lower tax authority
(3):CT (Tax Department) or CCT (Sub-department of Taxation)
(4):Taxpayer's name
(5):Business code/TIN of xem bóng đá trực tiếp vtv2 taxpayer
(6):Name of tax authority issuing xem bóng đá trực tiếp vtv2 notice
(7):Address of xem bóng đá trực tiếp vtv2 taxpayer
(8):Department where xem bóng đá trực tiếp vtv2 taxpayer can make contact
(9):Specify xem bóng đá trực tiếp vtv2 address of xem bóng đá trực tiếp vtv2 issuing tax authority
(10):Head of xem bóng đá trực tiếp vtv2 tax authority or authorized representative as per regulations
Circular 86: What is xem bóng đá trực tiếp vtv2 TIN reactivation notice form in Vietnam?(Image from xem bóng đá trực tiếp vtv2 Internet)
What are procedures forprocessing TIN reactivationapplications for organizations and delivering result in Vietnam?
According to Article 19 ofCircular 86/2024/TT-BTC, xem bóng đá trực tiếp vtv2 procedures for processing TIN reactivation applications for organizations and delivering results are divided into 2 cases as follows:
Case 1: For taxpayer applications
(1)Handling taxpayer TIN reactivation applications as stipulated in point a, Clause 1, Article 18 ofCircular 86/2024/TT-BTC:
- Within 03 (three) working days from xem bóng đá trực tiếp vtv2 date of receiving a complete application requesting TIN reactivation as per regulations, xem bóng đá trực tiếp vtv2 tax authority shall:
+ Draft a Notice on xem bóng đá trực tiếp vtv2 TIN reactivation form 19/TB-DKT, a Notice on xem bóng đá trực tiếp vtv2 reactived TIN for managing entities, form 37/TB-DKT (if applicable) issued withCircular 86/2024/TT-BTCto be sent to taxpayers and subordinate units (if xem bóng đá trực tiếp vtv2 TIN reactived belongs to xem bóng đá trực tiếp vtv2 managing entity).
+ Reprint xem bóng đá trực tiếp vtv2 taxpayer registration certificate or TIN notice for taxpayers if they have submitted xem bóng đá trực tiếp vtv2 original to xem bóng đá trực tiếp vtv2 tax authority with xem bóng đá trực tiếp vtv2 application terminating xem bóng đá trực tiếp vtv2 TIN's validity.
+ Update xem bóng đá trực tiếp vtv2 taxpayer's TIN status on xem bóng đá trực tiếp vtv2 taxpayer registration application system on xem bóng đá trực tiếp vtv2 working day or at xem bóng đá trực tiếp vtv2 latest by xem bóng đá trực tiếp vtv2 next working day from xem bóng đá trực tiếp vtv2 issuance of xem bóng đá trực tiếp vtv2 Notice on TIN reactivation.
If xem bóng đá trực tiếp vtv2 taxpayer's TIN status had been updated to '06' by xem bóng đá trực tiếp vtv2 tax authority, on-site verification at xem bóng đá trực tiếp vtv2 registered office address similar to Clause (2) is required before TIN reactivation.
(2)Handling taxpayer TIN reactivation applications as stipulated in point b, Clause 1, Article 18 ofCircular 86/2024/TT-BTC:
-Within 10 working days from xem bóng đá trực tiếp vtv2 date of receiving a complete application requesting TIN reactivation as per regulations, xem bóng đá trực tiếp vtv2 tax authority compiles a list of outstanding tax declarations, invoice usage status, tax liabilities and other budgetary debts, and enforces penalties for tax and invoice violations up to xem bóng đá trực tiếp vtv2 time xem bóng đá trực tiếp vtv2 taxpayer submits xem bóng đá trực tiếp vtv2 request for TIN reactivation, while also verifying xem bóng đá trực tiếp vtv2 actual operational status at xem bóng đá trực tiếp vtv2 business's registered office address and drafting xem bóng đá trực tiếp vtv2 Verification Record form 15/BB-XMHĐ issued withCircular 86/2024/TT-BTCas per xem bóng đá trực tiếp vtv2 reactivation request application (xem bóng đá trực tiếp vtv2 taxpayer must sign to confirm xem bóng đá trực tiếp vtv2 Verification Record).
In cases where xem bóng đá trực tiếp vtv2 taxpayer has dependent units, xem bóng đá trực tiếp vtv2 managing entity's tax authority notifies xem bóng đá trực tiếp vtv2 dependent unit's tax authority to ensure tax obligations are fulfilled prior to TIN reactivation. If xem bóng đá trực tiếp vtv2 dependent unit cannot meet tax obligations, xem bóng đá trực tiếp vtv2 managing entity is responsible for fulfilling them before said reactivation.
-If xem bóng đá trực tiếp vtv2 taxpayer changes xem bóng đá trực tiếp vtv2 office address without registering xem bóng đá trực tiếp vtv2 change with xem bóng đá trực tiếp vtv2 tax authority or business registration authority, and if xem bóng đá trực tiếp vtv2 taxpayer submits complete and conformable information change documentation, xem bóng đá trực tiếp vtv2 tax authority will verify xem bóng đá trực tiếp vtv2 actual operational status at xem bóng đá trực tiếp vtv2 new office address as follows:
+ If xem bóng đá trực tiếp vtv2 taxpayer's operational address is within xem bóng đá trực tiếp vtv2 jurisdiction of xem bóng đá trực tiếp vtv2 managing tax authority: xem bóng đá trực tiếp vtv2 tax authority operates as per Clause (2.1).
+ If xem bóng đá trực tiếp vtv2 operational address is outside xem bóng đá trực tiếp vtv2 jurisdiction of xem bóng đá trực tiếp vtv2 managing tax authority: xem bóng đá trực tiếp vtv2 outgoing tax authority sends a request to xem bóng đá trực tiếp vtv2 incoming tax authority to cooperate with local authorities for verification, drafting, and result submission to xem bóng đá trực tiếp vtv2 outgoing tax authority.
+ For businesses, cooperatives, or joint-ventures registered under a one-stop-shop procedure with business registration that changed addresses but did not register this change with xem bóng đá trực tiếp vtv2 business registration authority, xem bóng đá trực tiếp vtv2 tax authority will assess risk to decide on verification at xem bóng đá trực tiếp vtv2 new address or notify non-reactivation as stipulated in Clause (4).
-Within 03 working days from when xem bóng đá trực tiếp vtv2 taxpayer complies with all administrative tax and invoice violations, and pays all tax liabilities and other state budget debts (including subordinate unit obligations, if applicable, except for cases exempted under Clause 4, Article 6 ofDecree 126/2020/ND-CP), xem bóng đá trực tiếp vtv2 tax authority shall:
+ Draft a Notice on TIN reactivation form 19/TB-DKT, a Notice on xem bóng đá trực tiếp vtv2 reactived TIN for managing entities form 37/TB-DKT (if applicable) issued withCircular 86/2024/TT-BTC, sending it to taxpayers and subordinate units (if xem bóng đá trực tiếp vtv2 TIN reactived belongs to xem bóng đá trực tiếp vtv2 managing entity).
+ Update xem bóng đá trực tiếp vtv2 taxpayer's TIN status on xem bóng đá trực tiếp vtv2 taxpayer registration application system on xem bóng đá trực tiếp vtv2 working day or at xem bóng đá trực tiếp vtv2 latest by xem bóng đá trực tiếp vtv2 next working day from xem bóng đá trực tiếp vtv2 issuance of xem bóng đá trực tiếp vtv2 Notice on TIN reactivation. For businesses, cooperatives, joint ventures, and their subdivisions, reactived TINs are updated to match xem bóng đá trực tiếp vtv2 legal status in xem bóng đá trực tiếp vtv2 national business registration information system upon ceasing xem bóng đá trực tiếp vtv2 "Inactive at xem bóng đá trực tiếp vtv2 registered address" status.
xem bóng đá trực tiếp vtv2 tax authority publicly posts xem bóng đá trực tiếp vtv2 Notice on TIN reactivation on xem bóng đá trực tiếp vtv2 Tax Department's Electronic Portal as stipulated in Article 22 ofCircular 86/2024/TT-BTC. Local State Management Agencies (including Customs, Business Registration Authorities (except for interlinked business and taxpayer registrations), Procuracy, Police, Market Management Authority, Establishment and Operating License-granting Agencies), and other organizations or individuals are responsible for consulting published taxpayer status and information for state management and other purposes.
(3)Handling taxpayer TIN reactivation applications as stipulated in points c, d, Clause 1, Article 18 ofCircular 86/2024/TT-BTC
Within 10 working days from receiving a complete application requesting TIN reactivation according to regulations, xem bóng đá trực tiếp vtv2 tax authority compiles a list of outstanding tax declarations, invoice usage status, tax liabilities, and other state budget dues, and enforces penalties for tax and invoice violations up to when xem bóng đá trực tiếp vtv2 taxpayer submits xem bóng đá trực tiếp vtv2 request for reactivation.
Within 03 working days from xem bóng đá trực tiếp vtv2 taxpayer's compliance with all administrative tax and invoice violations, and payment of all tax liabilities and other state budget debts (except for exceptions in Clause 4, Article 6 ofDecree 126/2020/ND-CP), xem bóng đá trực tiếp vtv2 tax authority shall:
- Draft a Notice on TIN reactivation form 19/TB-DKT, a Notice on xem bóng đá trực tiếp vtv2 reactived TIN for managing entities form 37/TB-DKT (if applicable) issued withCircular 86/2024/TT-BTC, sending it to taxpayers and subordinate units (if xem bóng đá trực tiếp vtv2 code reactived is xem bóng đá trực tiếp vtv2 managing entity).
- Reprint xem bóng đá trực tiếp vtv2 taxpayer registration certificate or TIN notice for taxpayers in cases where xem bóng đá trực tiếp vtv2 original was submitted as part of xem bóng đá trực tiếp vtv2 TIN termination application.
- Update xem bóng đá trực tiếp vtv2 taxpayer's TIN status on xem bóng đá trực tiếp vtv2 taxpayer registration application system instantly or at latest by xem bóng đá trực tiếp vtv2 next working day's start from issuing xem bóng đá trực tiếp vtv2 Notice on TIN reactivation.
If xem bóng đá trực tiếp vtv2 taxpayer's TIN had been updated to status '06', xem bóng đá trực tiếp vtv2 tax authority must conduct verification at xem bóng đá trực tiếp vtv2 registered office address per point b before reactivation.
(4)Tax authorities issue a Notice on non-reactivation of TINs form 38/TB-DKT withCircular 86/2024/TT-BTCto xem bóng đá trực tiếp vtv2 taxpayer in xem bóng đá trực tiếp vtv2 following cases:
-Taxpayers submit incomplete applications or those ineligible for TIN reactivation under Clause 1, Article 18 ofCircular 86/2024/TT-BTC.
-Taxpayers fail to fulfill tax and invoice obligations to xem bóng đá trực tiếp vtv2 tax authority within 30 days from notice listing missing declarations, invoice status, tax liabilities and state budget dues, including penalties as per points (2) and (3), without justification as outlined in Clause 4, Article 6 ofDecree 126/2020/ND-CP.
-Taxpayers needing verification of operational status at registered addresses for reactivation as in points (1), (2), and (3), but verification shows non-operation or unapproved changes by tax authorities; or enterprises, cooperatives undertak risk assessment refusing reactivation at new addresses.
Case 2: Processing TIN reactivation applications for Enterprises, Cooperatives, Partnerships with Legal Status reactived per Law on Business and Cooperative Registration:
- Upon receiving information reactiving legal status for enterprises, cooperatives, partnerships, and dependants, xem bóng đá trực tiếp vtv2 tax authority reactives xem bóng đá trực tiếp vtv2 taxpayer's code xem bóng đá trực tiếp vtv2 same day xem bóng đá trực tiếp vtv2 National Business Registration System information is received.
- If xem bóng đá trực tiếp vtv2 taxpayer has a non-operation notice at a registered address, xem bóng đá trực tiếp vtv2 tax authority updates status to '06' reasons. After receiving xem bóng đá trực tiếp vtv2 taxpayer's submission per point b, Clause 1, Article 18Circular 86/2024/TT-BTC, further processing respectively follows point (2).
