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Which authority are responsible for registering trực tiếp bóng đá k+ for reorganized enterprises in Vietnam?

Pursuant to Article 38 of theLaw on trực tiếp bóng đá k+ Administration 2019:

trực tiếp bóng đá k+ Registration in Cases of Business Reorganization

1. Taxpayer registration along with business registration, cooperative registration, and business registration upon business reorganization shall be implemented together with business registration, cooperative registration, and business registration as prescribed by law.

2. Taxpayers directly registering with the trực tiếp bóng đá k+ authority when reorganizing the business must terminate the trực tiếp bóng đá k+ identification number’s validity for the entities being split, merged, consolidated, or change information for entities being divided, and re-register or change information for newly established entities after being split, divided, or merged.

Thus,according to the aforementioned regulation, taxpayer registration in the case of business reorganization must be carried out directly with the trực tiếp bóng đá k+ authority.

*Note:The business must terminate the trực tiếp bóng đá k+ identification number’s validity for the entities being split, merged, consolidated, or change information for entities being divided, and re-register or change information for newly established entities after being split, divided, or merged.

Which authority are responsible for registering trực tiếp bóng đá k+ for reorganized enterprises in Vietnam?(Image from the Internet)

Guidelines for trực tiếp bóng đá k+ registration in cases of business reorganization in Vietnam

Pursuant to Clause 1, Article 20, Section 6 ofCircular 105/2020/TT-BTC, the guidance on taxpayer registration in cases of business reorganization is as follows:

* Splitting the Organization

[1] For the entity being split:

- The entity being split must complete the procedures to terminate the trực tiếp bóng đá k+ identification number’s validity with the directly managing trực tiếp bóng đá k+ authority as prescribed in Article 39 of theLaw on trực tiếp bóng đá k+ Administration 2019and Article 14 ofCircular 105/2020/TT-BTC.

- Based on the dossier to terminate the trực tiếp bóng đá k+ identification number’s validity of the entity being split, the trực tiếp bóng đá k+ authority shall complete the procedures and sequence to terminate the trực tiếp bóng đá k+ identification number’s validity of the entity being split as prescribed in Article 39 of theLaw on trực tiếp bóng đá k+ Administration 2019and Articles 15 and 16 ofCircular 105/2020/TT-BTC.

[2] For the newly established entity from the split:

- Newly established entities from the split organization must complete the procedures for taxpayer registration with the trực tiếp bóng đá k+ authority as prescribed in Articles 31, 32, and 33 of theLaw on trực tiếp bóng đá k+ Administration 2019and Article 7 ofCircular 105/2020/TT-BTC.

- Based on the taxpayer registration dossier of the newly established entity from the split organization, the trực tiếp bóng đá k+ authority shall complete the procedures and sequence to issue a trực tiếp bóng đá k+ identification number for the taxpayer as prescribed in Article 34 of theLaw on trực tiếp bóng đá k+ Administration 2019and Article 8 ofCircular 105/2020/TT-BTC.

* Dividing the Organization

[1] For the divided entity:

If post-division, the divided entity has to change taxpayer registration information, the entity must complete the procedures to change taxpayer registration information with the directly managing trực tiếp bóng đá k+ authority within 10 (ten) working days from the date of issuance of the Establishment and Operation License, Establishment Decision, or other equivalent documents by the competent state authority.

The dossier includes:

- The declaration of adjustment and supplementation of taxpayer registration information Form No. 08-MST issued together with this Circular;

- A copy of the organization division decision or equivalent document;

- A copy of the Establishment and Operation License, Establishment Decision, or other equivalent documents.

The trực tiếp bóng đá k+ authority shall complete the procedures to change taxpayer registration information of the divided entity as prescribed in Article 36 of theLaw on trực tiếp bóng đá k+ Administration 2019and Article 11 ofCircular 105/2020/TT-BTC.

The divided entity shall continue to use the previously issued trực tiếp bóng đá k+ identification number to fulfill its trực tiếp bóng đá k+ obligations.

[2] For the divided entity:

The divided entity must complete the taxpayer registration procedures with the trực tiếp bóng đá k+ authority as prescribed in Articles 31, 32, and 33 of theLaw on trực tiếp bóng đá k+ Administration 2019and Article 7 ofCircular 105/2020/TT-BTC.

Based on the taxpayer registration dossier of the divided entity, the trực tiếp bóng đá k+ authority shall complete the procedures and sequence to issue a trực tiếp bóng đá k+ identification number for the taxpayer as prescribed in Article 34 of theLaw on trực tiếp bóng đá k+ Administration 2019and Article 8 ofCircular 105/2020/TT-BTC.

* Merging the Organization

The entity that receives the merger will retain its trực tiếp bóng đá k+ identification number. The merged entities will have their trực tiếp bóng đá k+ identification numbers terminated.

[1] For the merged entity:

The merged entity must complete the procedures to terminate the trực tiếp bóng đá k+ identification number’s validity with the directly managing trực tiếp bóng đá k+ authority as prescribed in Article 39 of theLaw on trực tiếp bóng đá k+ Administration 2019and Article 14 ofCircular 105/2020/TT-BTC.

Based on the dossier to terminate the trực tiếp bóng đá k+ identification number’s validity of the merged entity, the trực tiếp bóng đá k+ authority shall complete the procedures and sequence to terminate the trực tiếp bóng đá k+ identification number’s validity of the merged entity as prescribed in Article 39 of theLaw on trực tiếp bóng đá k+ Administration 2019and Articles 15 and 16 ofCircular 105/2020/TT-BTC.

[2] For the merging entity:

In case of a merger resulting in a change in taxpayer registration information, within 10 (ten) working days from the date of issuance of the Establishment and Operation License, Establishment Decision, or other equivalent documents, the merging entity must complete the procedures to change taxpayer registration information with the directly managing trực tiếp bóng đá k+ authority.

The dossier includes:

- The declaration of adjustment and supplementation of taxpayer registration information Form No. 08-MST issued together with this Circular;

- A copy of the merger contract or equivalent document;

- A copy of the Establishment and Operation License, Establishment Decision, or other equivalent documents.

The trực tiếp bóng đá k+ authority shall complete the procedures to change taxpayer registration information of the merging entity as prescribed in Article 36 of theLaw on trực tiếp bóng đá k+ Administration 2019and Article 11 ofCircular 105/2020/TT-BTC.

* Consolidating the Organization

[1] For the consolidated entity:

Consolidated entities must complete theprocedures to terminate the trực tiếp bóng đá k+ identification number’s validity with the directly managing trực tiếp bóng đá k+ authority as prescribed in Article 39 of theLaw on trực tiếp bóng đá k+ Administration 2019and Article 14 ofCircular 105/2020/TT-BTC.

Based on the dossier to terminate the trực tiếp bóng đá k+ identification number’s validity of the consolidated entities, the trực tiếp bóng đá k+ authority shall complete the procedures and sequence to terminate the trực tiếp bóng đá k+ identification number’s validity of the consolidated entities as prescribed in Article 39 of theLaw on trực tiếp bóng đá k+ Administration 2019and Articles 15 and 16 ofCircular 105/2020/TT-BTC.

[2] For the consolidating entity:

The consolidating entity must complete the taxpayer registration procedures with the trực tiếp bóng đá k+ authority as prescribed in Articles 31, 32, and 33 of theLaw on trực tiếp bóng đá k+ Administration 2019and Article 7 ofCircular 105/2020/TT-BTC.

Based on the taxpayer registration dossier of the consolidating entity, the trực tiếp bóng đá k+ authority shall complete the procedures and sequence to issue a trực tiếp bóng đá k+ identification number for the taxpayer as prescribed in Article 34 of theLaw on trực tiếp bóng đá k+ Administration 2019and Article 8 ofCircular 105/2020/TT-BTC.

Guidelines for taxpayer registration when converting dependent units into independent units in Vietnam

Pursuant to Clause 1, Article 21 ofCircular 105/2020/TT-BTC:

- The dependent unit with a decision to convert into an independent unit, or vice versa, must complete taxpayer registration procedures to be issued a new trực tiếp bóng đá k+ identification number as prescribed in Articles 31, 32, and 33 of theLaw on trực tiếp bóng đá k+ Administration 2019and Article 7 ofCircular 105/2020/TT-BTC.

- The independent unit or dependent unit prior to the conversion must complete the procedures to terminate the trực tiếp bóng đá k+ identification number’s validity with the directly managing trực tiếp bóng đá k+ authority as prescribed in Article 39 of theLaw on trực tiếp bóng đá k+ Administration 2019and Article 14 ofCircular 105/2020/TT-BTC.

- Based on the taxpayer registration dossier of the independent unit or dependent unit after the conversion, the trực tiếp bóng đá k+ authority shall complete the procedures and sequence to issue a trực tiếp bóng đá k+ identification number for the taxpayer as prescribed in Article 34 of theLaw on trực tiếp bóng đá k+ Administration 2019and Article 8 ofCircular 105/2020/TT-BTC.

- Based on the dossier to terminate the trực tiếp bóng đá k+ identification number’s validity of the independent unit or dependent unit before the conversion, the trực tiếp bóng đá k+ authority shall complete the procedures and sequence to terminate the trực tiếp bóng đá k+ identification number’s validity as prescribed in Article 39 of theLaw on trực tiếp bóng đá k+ Administration 2019and Articles 15 and 16 ofCircular 105/2020/TT-BTC.