Trường hợp nào sẽ ngừng giao dịch với cơ trực tiếp bóng đá việt nam hôm nay thuế bằng

Can individuals conduct e-tax transactions in Vietnam?

According to Clause 1, Article 3 ofCircular 19/2021/TT-BTC, e-tax transactions are defined as follows:

Explanation of terms

In this Circular, trực tiếp bóng đá hôm nay euro following terms are understood as follows:

1. "e-tax transaction" refers to transactions conducted by agencies, organizations, or individuals using e-means within trực tiếp bóng đá hôm nay euro scope of this Circular.

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Thus,individuals are among trực tiếp bóng đá hôm nay euro entities that can fully conduct e-tax transactions.

Whenwill e-transactions with trực tiếp bóng đá hôm nay euro be suspended in Vietnam? (Image from the Internet)

When will e-transactions with trực tiếp bóng đá hôm nay euro be suspended in Vietnam?

According to Article 12 ofCircular 19/2021/TT-BTC, the cases where e-transactions with trực tiếp bóng đá hôm nay euro will be suspended are as follows:

- When trực tiếp bóng đá hôm nay euro issues a notice of termination of the taxpayer registration number, a notice that the taxpayer is not operating at the registered address as per the regulations on taxpayer registration, or a notice regarding the dissolution/termination of business/existence of the enterprise from the business registration authority according to the regulations on enterprise registration, cooperative society registration, the General Department of Taxation's e-portal will immediately halt the processing of e-tax administrative procedures on the same day the taxpayer's registration number status is updated as terminated.

Simultaneously, a notice (form 03/TB-TDT (download) issued along with this Circular) regarding trực tiếp bóng đá hôm nay euro suspension of e-transactions will be sent to trực tiếp bóng đá hôm nay euro taxpayer in accordance with Clause 2, Article 5 ofCircular 19/2021/TT-BTC; trực tiếp bóng đá hôm nay euro T-VAN service provider organization, and banks or payment intermediary service provider organizations concerning trực tiếp bóng đá hôm nay euro suspension of e-tax payment services.

- From trực tiếp bóng đá hôm nay euro time of suspension of e-transactions in trực tiếp bóng đá hôm nay euro tax field, trực tiếp bóng đá hôm nay euro taxpayer will no longer be able to conduct e-tax administrative procedures as stipulated in Clause 1, Article 1 ofCircular 19/2021/TT-BTC.

trực tiếp bóng đá hôm nay euro taxpayer can still retrieve information on previous e-transactions through trực tiếp bóng đá hôm nay euro General Department of Taxation's e-portal, trực tiếp bóng đá hôm nay euro competent state agency's e-portal, or trực tiếp bóng đá hôm nay euro T-VAN service provider organization using trực tiếp bóng đá hôm nay euro account or e-tax transaction code granted until trực tiếp bóng đá hôm nay euro e-document storage period expires according to regulations.

How is trực tiếp bóng đá hôm nay euro recovery of trực tiếp bóng đá hôm nay euro taxpayer registration number handled after e-transactions have been suspended?

According to Clause 3, Article 12 ofCircular 19/2021/TT-BTC, trực tiếp bóng đá hôm nay euro handling is as follows:

- If trực tiếp bóng đá hôm nay euro issues a notice to restore the taxpayer's registration number after e-transactions have been suspended, the taxpayer must complete registration procedures as if registering for the first time, as specified in Article 10 ofCircular 19/2021/TT-BTC, specifically as follows:

Registration for e-tax transactions

1. Registering for an e-tax transaction account with trực tiếp bóng đá hôm nay euro through the General Department of Taxation's e-portal

a) Taxpayers who are agencies, organizations, individuals already issued with a digital certificate, or individuals who do not yet have a digital certificate but have a taxpayer identification number, may register for an e-tax transaction account with trực tiếp bóng đá hôm nay euro.

Agencies and organizations as stipulated in Clause 1, Article 13 of this Circular must complete the registration procedures for an e-tax transaction account with trực tiếp bóng đá hôm nay euro through the General Department of Taxation's e-portal as stipulated in this clause after being issued a taxpayer identification number.

b) Procedures for registering and issuing an e-tax transaction account with trực tiếp bóng đá hôm nay euro directly through the General Department of Taxation's e-portal

b.1) For taxpayers who are agencies, organizations, and individuals already issued with a digital certificate according to regulations, or taxpayers who are individuals with a taxpayer identification number but not yet issued with a digital certificate but using biometric authentication, the registration for e-transactions with trực tiếp bóng đá hôm nay euro is conducted as follows:

- The taxpayer accesses the General Department of Taxation's e-portal to register for transactions with trực tiếp bóng đá hôm nay euro using the e-method (using form 01/DK-TDT issued along with this Circular), digitally sign, and send it to the General Department of Taxation's e-portal.

- trực tiếp bóng đá hôm nay euro General Department of Taxation's e-portal will send a notice (using form 03/TB-TDT issued along with this Circular) to trực tiếp bóng đá hôm nay euro email address or phone number registered by trực tiếp bóng đá hôm nay euro taxpayer within 15 minutes of receiving trực tiếp bóng đá hôm nay euro taxpayer's e-transaction registration document:

+ If accepted, trực tiếp bóng đá hôm nay euro General Department of Taxation's e-portal will send e-tax transaction account information (using form 03/TB-TDT issued along with this Circular) to trực tiếp bóng đá hôm nay euro taxpayer.

+ If not accepted, the taxpayer must base on trực tiếp bóng đá hôm nay euro's rejection reasons in the notice (using form 03/TB-TDT issued along with this Circular) to complete the registration information, digitally sign, and send it to the General Department of Taxation's e-portal, or contact the directly managing tax authority for guidance and support.

- After trực tiếp bóng đá hôm nay euro notifies the issuance of the e-tax transaction account (main account), the taxpayer can conduct e-transactions with trực tiếp bóng đá hôm nay euro according to regulations.

- The taxpayer can use the main account issued by trực tiếp bóng đá hôm nay euro to carry out all e-transactions with trực tiếp bóng đá hôm nay euro stipulated in Clause 1, Article 1 of this Circular, except as stated in Clause 5 of this article; simultaneously, from the main account, the taxpayer can create and delegate additional sub-accounts (up to a maximum of 10 sub-accounts) through the functions on the General Department of Taxation's e-portal to conduct specific e-tax transactions with trực tiếp bóng đá hôm nay euro.

b.2) For taxpayers who are individuals with a taxpayer identification number not yet issued with a digital certificate and using an e-transaction authentication code, after completing trực tiếp bóng đá hôm nay euro work at point b.1 mentioned above, trực tiếp bóng đá hôm nay euro taxpayer must visit any tax authority to present their identification card; or passport or citizen identification card to receive and activate trực tiếp bóng đá hôm nay euro e-tax transaction account.

c) The taxpayer should register an official email address to receive all notifications during e-transactions with trực tiếp bóng đá hôm nay euro (this email address must be the same as the email address used to register directly with trực tiếp bóng đá hôm nay euro according to Article 13 of this Circular or the email address registered with the business registration authority under the one-stop-shop mechanism stipulated in Articles 14 and 35 of this Circular); additionally, for each tax administrative procedure, the taxpayer can register an additional email address to receive all notifications related to that tax administrative procedure.

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Thus,if a taxpayer's e-transactions have been suspended but a notice to restore trực tiếp bóng đá hôm nay euro taxpayer registration number is issued, trực tiếp bóng đá hôm nay euro taxpayer must complete trực tiếp bóng đá hôm nay euro registration procedures as if registering for trực tiếp bóng đá hôm nay euro first time.