Where to register for kết quả bóng đá trực tiếp service provision in Vietnam?

Where to register for taxservice provision in Vietnam?

Based on Article 101 of theLaw on kết quả bóng đá trực tiếp administration 2019, it is stipulated as follows:

Organizations Providing kết quả bóng đá trực tiếp Procedure Services

1. An organization engaged in kết quả bóng đá trực tiếp procedure services (hereinafter referred to as a kết quả bóng đá trực tiếp agent) is an enterprise established and operating in accordance with the enterprise law, performing services under agreements with taxpayers.

2. Enterprises eligible for providing kết quả bóng đá trực tiếp procedure services must register with the Department of Taxation of the province or centrally-run city to be issued a certificate of eligibility to provide kết quả bóng đá trực tiếp services.

Thus,in accordance with the above regulations, registration for providing kết quả bóng đá trực tiếp procedure services is done with the Department of Taxation of the respective province or centrally-run city.

Where to register for kết quả bóng đá trực tiếp service provision in Vietnam?(Image from the Internet)

What are procedures forissuance of certificate of eligibility to provide kết quả bóng đá trực tiếp services in Vietnam?

According to Article 102 of theLaw on kết quả bóng đá trực tiếp administration 2019, the regulations are as follows:

* First, the conditions for issuing a certificate of eligibility to provide kết quả bóng đá trực tiếp services include:

[1]The enterprise has been established in accordance with the law.

[2]Have at least 2 individuals granted kết quả bóng đá trực tiếp procedure service practicing certificates, working full-time at the enterprise.

* Regarding the application dossier,it is stipulated in Article 103 of theLaw on kết quả bóng đá trực tiếp administration 2019, as follows:

- The application dossier for issuing a certificate of eligibility to provide kết quả bóng đá trực tiếp procedure services includes:

[1]An application form for the issuance of a certificate of eligibility to provide kết quả bóng đá trực tiếp procedure services;

[2]Photocopies of certificate of eligibility to provide kết quả bóng đá trực tiếp services of the individuals working at the enterprise;

[3]Copies of labor contracts between the enterprise and individuals holding certificate of eligibility to provide kết quả bóng đá trực tiếp services.

- The Department of Taxation of the province or centrally-run city shall issue a certificate of eligibility to provide kết quả bóng đá trực tiếp procedure services to the enterprise within 5 working days from the date of receipt of a complete and valid application dossier. In case of refusal, a written response stating the reasons must be provided.

What Rights and Obligations do kết quả bóng đá trực tiếp Agents Have?

As mentioned earlier, based on Article 101 of theLaw on kết quả bóng đá trực tiếp administration 2019, an organization providing kết quả bóng đá trực tiếp procedure services (hereinafter referred to as a kết quả bóng đá trực tiếp agent).

Moreover, the rights and obligations of a kết quả bóng đá trực tiếp agent are stipulated in Article 104 of theLaw on kết quả bóng đá trực tiếp administration 2019as follows:

- Perform services for taxpayers according to agreements in the contract;

- Comply with the provisions of this Law, kết quả bóng đá trực tiếp laws, and other relevant legal regulations in the practice of providing kết quả bóng đá trực tiếp procedure services;

- Be accountable to the law and responsible to taxpayers regarding the content of services provided.

What are regulations on certificate of eligibility to provide kết quả bóng đá trực tiếp services

According to Article 105 of theLaw on kết quả bóng đá trực tiếp administration 2019, the regulations on certificate of eligibility to provide kết quả bóng đá trực tiếp services are as follows:

- Individuals granted certificate of eligibility to provide kết quả bóng đá trực tiếp services must meet the following standards:

+ Have full civil legal capacity;

+ Hold a university degree or higher in economics, finance, accounting, auditing, or other fields as stipulated by the Minister of Finance;

+ Have practical experience in finance, accounting, auditing, or kết quả bóng đá trực tiếp for 36 months or more after graduating from university;

+ Pass the examination for the kết quả bóng đá trực tiếp procedure service practice certificate.

The examination for the kết quả bóng đá trực tiếp procedure service practice certificate includes subjects on kết quả bóng đá trực tiếp law and accounting.

- Individuals holding auditor or accountant certificates issued by competent authorities according to regulations are granted certificate of eligibility to provide kết quả bóng đá trực tiếp services without having to take the examination.

- Individuals with certificate of eligibility to provide kết quả bóng đá trực tiếp services working at kết quả bóng đá trực tiếp agents are called kết quả bóng đá trực tiếp agent staff. kết quả bóng đá trực tiếp agent staff must fully participate in knowledge update programs.

- The following individuals are not allowed to work as kết quả bóng đá trực tiếp agents:

+ Officials and public employees; officers, non-commissioned officers, professional servicemen, defense workers, public employees of the defense sector; officers, non-commissioned officers, police workers;

+ Individuals prohibited from practicing kết quả bóng đá trực tiếp procedure, accounting, or auditing services per legally effective court judgments or decisions; individuals under criminal investigation;

+ Individuals convicted of economic management order violations related to kết quả bóng đá trực tiếp, finance, accounting who have not yet had their records cleared; individuals subject to administrative measures of education at commune, ward, commune-level town, or sent to compulsory education centers, detoxification facilities;

+ Individuals sanctioned for administrative violations regarding kết quả bóng đá trực tiếp management, accounting, or auditing but not yet expired the 6-month period from the completion date of the warning penalty, or not yet expired the 1-year period for other forms.

- The Minister of Finance provides for the organization of examinations, conditions for exemption from examination subjects; procedures for issuing and revoking certificate of eligibility to provide kết quả bóng đá trực tiếp services; knowledge updates for kết quả bóng đá trực tiếp agent staff.