What is đá bóng trực tiếp place for submitting đá bóng trực tiếp initial taxpayer registration application in Vietnam?
Which documents are included in đá bóng trực tiếp initial taxpayer registration application in Vietnam?
According to Article 31 of đá bóng trực tiếpTax Administration Law 2019, đá bóng trực tiếp initial taxpayer registration application is specifically stipulated as follows:
- For taxpayers who combine taxpayer registration with business registration, taxpayer registration application is đá bóng trực tiếp application for business registration as prescribed by law.
- If đá bóng trực tiếp taxpayer is an organization registering directly with đá bóng trực tiếp tax authority, đá bóng trực tiếp taxpayer registration application shall include:
+ đá bóng trực tiếp taxpayer registration form;
+ Copies of valid establishment and operation license, establishment decision, investment registration certificate or equivalent documents granted by competent authorities;
+ Other relevant documents.
- If đá bóng trực tiếp taxpayer is a household, household business or individual business directly registered with đá bóng trực tiếp tax authority, đá bóng trực tiếp taxpayer registration application shall include:
+ đá bóng trực tiếp registration form or tax return;
+ Copy of đá bóng trực tiếp identity card or passport;
+ Other relevant documents.
- Sharing of information between state management agencies and tax authorities for receipt of taxpayer registration applications and TIN issuance via đá bóng trực tiếp interlinked single-window system on portals shall be implemented as prescribed by law.
What is đá bóng trực tiếp place for submitting đá bóng trực tiếp initial taxpayer registration application in Vietnam? (Image from đá bóng trực tiếp Internet)
What is đá bóng trực tiếp place for submitting đá bóng trực tiếp initial taxpayer registration application in Vietnam?
đá bóng trực tiếp placefor submitting đá bóng trực tiếp initial taxpayer registration application is stipulated in Article 32 of đá bóng trực tiếpTax Administration Law 2019as follows:
- For taxpayers who combine taxpayer registration with business registration, đá bóng trực tiếp taxpayer registration application and đá bóng trực tiếp business registration application shall be submitted to đá bóng trực tiếp same authority as prescribed by law.
- Taxpayers directly registered with tax authorities shall submit their applications as follows:
+ Organizations, household businesses and individual businesses shall submit their applications to tax authorities of đá bóng trực tiếp areas where their headquarters are located;
+ Organizations and individuals responsible for withholding and paying tax on taxpayers’ behalf shall submit their applications to their supervisory tax authorities;
+ Non-business households and individuals shall submit their taxpayer registration applications to tax authorities where taxable income is incurred, where permanent residence or temporary residence is registered or where amounts payable to đá bóng trực tiếp state budget are incurred.
- Individuals authorizing their income payers to apply for taxpayer registration of themselves and their dependants shall submit their taxpayer registration applications to đá bóng trực tiếp income payers. đá bóng trực tiếp income payers shall be responsible for preparing and submitting such taxpayer registration applications to their supervisory tax authorities.
When is đá bóng trực tiếp deadline for initial taxpayer registration in Vietnam?
According to Article 33 of đá bóng trực tiếpTax Administration Law 2019, đá bóng trực tiếp deadline for initial taxpayer registration is stipulated as follows:
- For taxpayers who combine taxpayer registration with business registration, đá bóng trực tiếp time limit for taxpayer registration is đá bóng trực tiếp time limit for business registration as prescribed by law.
- For taxpayers directly registered with tax authorities, đá bóng trực tiếp time limit for taxpayer registration is 10 working days starting from đá bóng trực tiếp day on which:
+ đá bóng trực tiếp certificate of household business registration, establishment and operation license, investment registration certificate or establishment decision is granted;
+ đá bóng trực tiếp taxpayer inaugurates business operation for organizations that are not required to apply for business registration and household businesses and individual businesses that are required to apply for business registration but yet to be granted đá bóng trực tiếp business registration certificate;
+ đá bóng trực tiếp responsibility to deduct and pay tax on behalf of individuals arises; organizations paying tax on behalf of individuals according to business cooperation contracts and/or agreements;
+ đá bóng trực tiếp contract with đá bóng trực tiếp foreign contractor and/or subcontractors who directly declare and pay tax to tax authorities; đá bóng trực tiếp petroleum contract or agreement is concluded;
+ personal income tax is incurred;
+ tax refund in claimed;
+ other amounts payable to đá bóng trực tiếp state budget are incurred.
- In case an individual does not have a TIN, his/her income payer shall apply for taxpayer registration on his/her behalf in no later than 10 working days starting from đá bóng trực tiếp date tax liabilities are incurred; in case a dependant of a taxpayer does not have a TIN, đá bóng trực tiếp income payer shall apply for taxpayer registration for đá bóng trực tiếp dependant in no later than 10 working days starting from đá bóng trực tiếp date đá bóng trực tiếp taxpayer applies for dependant exemption as prescribed by law.
