Which information is included in xem bóng đá trực tiếp nhà cái taxpayer registration certificate in Vietnam?

Which information isincluded in xem bóng đá trực tiếp nhà cái taxpayer registration certificate in Vietnam?

According to Clause 1, Article 34 of xem bóng đá trực tiếp nhà cáiLaw on Tax Administration 2019, xem bóng đá trực tiếp nhà cái issuance of xem bóng đá trực tiếp nhà cái taxpayer registration certificate is regulated as follows:

Issuance of xem bóng đá trực tiếp nhà cái taxpayer registration certificate

1. xem bóng đá trực tiếp nhà cái tax authority issues a taxpayer registration certificate to xem bóng đá trực tiếp nhà cái taxpayer within 03 working days from xem bóng đá trực tiếp nhà cái date of receiving xem bóng đá trực tiếp nhà cái complete taxpayer registration application in accordance with regulations. xem bóng đá trực tiếp nhà cái information in xem bóng đá trực tiếp nhà cái taxpayer registration certificate includes:

a) Name of xem bóng đá trực tiếp nhà cái taxpayer;

b) Tax identification number;

c) Number, day, month, year of xem bóng đá trực tiếp nhà cái business registration certificate or license for establishment and operation or investment registration certificate for business organizations or individuals; number, day, month, year of xem bóng đá trực tiếp nhà cái establishment decision for organizations not required to register a business; information from xem bóng đá trực tiếp nhà cái national identity card, citizen identification card, or passport for individuals not required to register a business;

d) Tax authority with direct management.

...

Thus, according to xem bóng đá trực tiếp nhà cái above regulations, xem bóng đá trực tiếp nhà cái information in xem bóng đá trực tiếp nhà cái taxpayer registration certificate includes:

- Name of xem bóng đá trực tiếp nhà cái taxpayer;

- Tax identification number;

- Number, day, month, year of xem bóng đá trực tiếp nhà cái business registration certificate or license for establishment and operation or investment registration certificate for business organizations or individuals; number, day, month, year of xem bóng đá trực tiếp nhà cái establishment decision for organizations not required to register a business; information from xem bóng đá trực tiếp nhà cái national identity card, citizen identification card, or passport for individuals not required to register a business;

- Tax authority with direct management.

Which information is included in xem bóng đá trực tiếp nhà cái taxpayer registration certificate in Vietnam?(Image from Internet)

Where is xem bóng đá trực tiếp nhà cái first-time taxpayer registration applicationsubmitted in Vietnam?

According to Article 32 of xem bóng đá trực tiếp nhà cáiLaw on Tax Administration 2019, xem bóng đá trực tiếp nhà cái place for submitting xem bóng đá trực tiếp nhà cái first-time taxpayer registration application is stipulated as follows:

[1] Taxpayers registering together with enterprise registration, cooperative registration, business registration shall submit xem bóng đá trực tiếp nhà cái taxpayer registration application at xem bóng đá trực tiếp nhà cái place of enterprise registration, cooperative registration, business registration application submission in accordance with xem bóng đá trực tiếp nhà cái law.

[2] Taxpayers registering directly with xem bóng đá trực tiếp nhà cái tax authority shall submit xem bóng đá trực tiếp nhà cái taxpayer registration application as follows:

- Organizations, business households, and business individuals submit their taxpayer registration application at xem bóng đá trực tiếp nhà cái tax authority where they are headquartered;

- Organizations or individuals responsible for withholding and paying taxes on behalf of others submit xem bóng đá trực tiếp nhà cái taxpayer registration application at xem bóng đá trực tiếp nhà cái tax authority managing them directly;

- Households, individuals without business submit their taxpayer registration application at xem bóng đá trực tiếp nhà cái tax authority where taxable income arises, where they register permanent residence, temporary residence, or where obligations with xem bóng đá trực tiếp nhà cái state budget arise.

[3] Individuals authorizing organizations or persons to pay income for them shall submit their taxpayer registration application through xem bóng đá trực tiếp nhà cái organizations or entities paying xem bóng đá trực tiếp nhà cái income.

xem bóng đá trực tiếp nhà cái organization or entity paying xem bóng đá trực tiếp nhà cái income is responsible for compiling and submitting xem bóng đá trực tiếp nhà cái taxpayer registration application on behalf of...

Whichentities must register tax directly with xem bóng đá trực tiếp nhà cái tax authority in Vietnam?

According to Clause 2, Article 4 ofCircular 105/2020/TT-BTC, xem bóng đá trực tiếp nhà cái groups that must register tax directly with xem bóng đá trực tiếp nhà cái tax authority include:

- Enterprises operating in fields such as insurance, accounting, auditing, law, notarization, or other specialized fields that are not required to register businesses through xem bóng đá trực tiếp nhà cái business registration agency as per specialized law.

- Non-business units, economic organizations of xem bóng đá trực tiếp nhà cái armed forces, economic organizations of political, social-political, social, or professional organizations conducting business activities according to xem bóng đá trực tiếp nhà cái law but not required to register businesses through xem bóng đá trực tiếp nhà cái business registration agency; organizations of countries sharing land borders with Vietnam that trade in border markets, border-gate markets, markets in border-gate economic zones; representative offices of foreign organizations in Vietnam; cooperatives established and organized according to xem bóng đá trực tiếp nhà cái provisions of xem bóng đá trực tiếp nhà cái Civil Code.

- Organizations established by competent authorities not engaging in production or business activities but having obligations with xem bóng đá trực tiếp nhà cái state budget.

- Foreign organizations and individuals, and organizations in Vietnam using humanitarian aid, non-refundable aid from abroad to purchase goods, services with VAT in Vietnam for non-refundable aid, humanitarian aid; diplomatic missions, consular offices, and representative offices of international organizations in Vietnam eligible for VAT refunds under diplomatic exemptions; ODA project owners eligible for VAT refunds, ODA project sponsor representative offices, foreign donor-appointed organizations managing ODA non-refundable programs or projects.

- Foreign organizations without legal status in Vietnam, foreign individuals practicing independent business in Vietnam in accordance with Vietnamese law with income arising in Vietnam or having tax obligations arising in Vietnam (foreign contractors, foreign subcontractors).

- Overseas suppliers without permanent establishments in Vietnam conducting e-commerce business, digital platform-based business, and other services with organizations and individuals in Vietnam (overseas suppliers).

- Enterprises, cooperatives, economic organizations, other organizations, and individuals with xem bóng đá trực tiếp nhà cái responsibility to withhold and pay taxes on behalf of other taxpayers must declare and determine their tax obligations separately from xem bóng đá trực tiếp nhà cái taxpayer's obligations in accordance with xem bóng đá trực tiếp nhà cái law on tax administration (except income payers when withholding and paying personal income tax); commercial banks, intermediary payment service providers, or organizations, individuals authorized by foreign suppliers with xem bóng đá trực tiếp nhà cái responsibility to declare, withhold, and pay taxes on behalf of overseas suppliers (organizations, individuals withholding and paying taxes on behalf).

Income-paying organizations when withholding and paying personal income tax use xem bóng đá trực tiếp nhà cái tax identification number issued to declare, pay personal income tax withheld and paid on behalf.

- Operators, joint operators, joint venture enterprises, organizations assigned by xem bóng đá trực tiếp nhà cái Government of Vietnam to receive Vietnam's shared portion from xem bóng đá trực tiếp nhà cái overlapping oil and gas fields, contractors, investors participating in petroleum contracts, parent company - Vietnam National Oil and Gas Group representing xem bóng đá trực tiếp nhà cái host nation receiving xem bóng đá trực tiếp nhà cái profit share from petroleum contracts.

- Households, individuals engaged in xem bóng đá trực tiếp nhà cái production, business of goods, services, including individuals from countries sharing land borders with Vietnam conducting transactions in border markets, border-gate markets, and markets in border-gate economic zones (business households, business individuals).

- Individuals with income subject to personal income tax (excluding business individuals).

- Individuals who are dependents according to xem bóng đá trực tiếp nhà cái law on personal income tax.

- Entities or individuals authorized by xem bóng đá trực tiếp nhà cái tax authority for tax collection.

- Other organizations, households, and individuals with obligations to xem bóng đá trực tiếp nhà cái state budget.