What is the validity period of kết quả bóng đá trực tiếp identification numbers of enterprises in Vietnam?

What is the validity periodof kết quả bóng đá trực tiếp identification numbers of enterprises in Vietnam?

Based on Clause 2, Article 30 of theLaw on Tax Administration 2019s:

Subjects of taxpayer registration and issuance of tax identification number

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2. The structure of kết quả bóng đá trực tiếp identification number is regulated as follows:

a) A 10-digit tax identification number is used for enterprises, legal entity organizations; representatives of households, business households, and other individuals;

b) A 13-digit tax identification number and other characters are used for dependent units and other entities;

c) The Minister of Finance shall detail this clause.

3. The issuance of a tax identification number is regulated as follows:

a) Enterprises, economic organizations, and other organizations are issued a unique tax identification number, which is used throughout the operational process from taxpayer registration until kết quả bóng đá trực tiếp identification number is deactivated. Taxpayers with branches, representative offices, and dependent units directly performing tax obligations are issued a dependent tax identification number. In the case where enterprises, organizations, branches, representative offices, and dependent units perform taxpayer registration through a coordinated single-window mechanism together with business registration, cooperative registration, and business registration, the number indicated on the business registration certificate, cooperative registration certificate, or business registration certificate concurrently serves as kết quả bóng đá trực tiếp identification number;

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Thus, an enterprise is issued a unique tax identification number, which is used throughout its operational process from taxpayer registration until kết quả bóng đá trực tiếp identification number is deactivated.

Note: Enterprises with branches, representative offices, or dependent units directly performing tax obligations are issued a dependent tax identification number.

In the case where enterprises, organizations, branches, representative offices, and dependent units perform taxpayer registration through a coordinated single-window mechanism together with business registration, business registration, the number indicated on the enterprise registration certificate, business registration certificate concurrently serves as kết quả bóng đá trực tiếp identification number.

What is the validity period of kết quả bóng đá trực tiếp identification numbers of enterprises in Vietnam?(Image from the Internet)

What are cases of terminationof the validity of tax identification number in Vietnam?

According to the provisions of Clause 1 and Clause 2, Article 39 of theLaw on Tax Administration 2019, the validity of kết quả bóng đá trực tiếp identification number is terminated in the following cases:

- For taxpayers registering simultaneously with enterprise registration/cooperative registration/business registration, kết quả bóng đá trực tiếp identification number is terminated in the following cases:

+ The taxpayer ceases business operations/dissolves/goes bankrupt.

+ The authority revokes the enterprise registration certificate/business registration certificate/cooperative registration certificate.

+ The taxpayer undergoes division/merger/consolidation.

- For taxpayers registering directly with kết quả bóng đá trực tiếp authority, kết quả bóng đá trực tiếp identification number will be terminated if they fall under one of the following cases:

+ Cease business operations or no longer incur any tax obligations with non-business organizations.

+ Revocation of business registration certificate or equivalent permit.

+ Undergo division/merger/consolidation.

+ kết quả bóng đá trực tiếp authority issues a notice that the taxpayer is not operating at the registered address.

+ Foreign contractors upon contract conclusion.

+ Contractors or investors participating in oil contracts upon contract conclusion or upon transferring all rights in the oil contract to another party.

+ An individual dies/disappears/loses legal capacity according to legal provisions.

What are cases of the restoration of kết quả bóng đá trực tiếp identification number in Vietnam?

According to the provisions of Article 40 of theLaw on Tax Administration 2019:

Restoration of kết quả bóng đá trực tiếp identification number

1. Taxpayers registering simultaneously with enterprise registration, cooperative registration, business registration, if their legal status is restored according to the legal provisions on enterprise registration, cooperative registration, business registration, their tax identification number will be concurrently restored.

2. Taxpayers registering directly with kết quả bóng đá trực tiếp authority submit a dossier requesting the restoration of kết quả bóng đá trực tiếp identification number to kết quả bóng đá trực tiếp authority directly managing them in the following cases:

a) The competent authority issues a document canceling the revocation of the business registration certificate or equivalent permit;

b) When there is a need to continue business operations after submitting a dossier for deactivating kết quả bóng đá trực tiếp identification number to kết quả bóng đá trực tiếp authority, but kết quả bóng đá trực tiếp authority has not yet issued a notice of deactivation;

c) When kết quả bóng đá trực tiếp authority issues a notice that the taxpayer is not operating at the registered address but has not yet revoked the permit and has not yet deactivated kết quả bóng đá trực tiếp identification number.

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Taxpayers can register directly with kết quả bóng đá trực tiếp authority to submit a dossier requesting the restoration of kết quả bóng đá trực tiếp identification number in the following cases:

- The competent authority issues a document canceling the revocation of the business registration certificate or equivalent permit;

- When there is a need to continue business operations after submitting a dossier for deactivating kết quả bóng đá trực tiếp identification number to kết quả bóng đá trực tiếp authority, but kết quả bóng đá trực tiếp authority has not yet issued a notice of deactivation;

- When kết quả bóng đá trực tiếp authority issues a notice that the taxpayer is not operating at the registered address but has not yet revoked the permit and has not yet deactivated kết quả bóng đá trực tiếp identification number.