Who is assigned trực tiếp bóng đá hôm nay 13-digit TIN in Vietnam from February 6, 2025?

What is a 13-digit TIN?

Based on point b, clause 4, Article 5 ofCircular 86/2024/TT-BTC(Effective from February 6, 2025), trực tiếp bóng đá hôm nay 13-digit TIN and a hyphen (-) to separate trực tiếp bóng đá hôm nay first 10 digits from trực tiếp bóng đá hôm nay last 3 digits are used for dependent units and other entities as specified in points c, e, g, clause 4, Article 5 ofCircular 86/2024/TT-BTC.

Thus, trực tiếp bóng đá hôm nay 13-digit TIN is assigned to dependent units or other entities, structured into 13 digits separated by a hyphen (-) between trực tiếp bóng đá hôm nay first 10 and last 3 digits.

Who is assigned trực tiếp bóng đá hôm nay 13-digit TIN in Vietnamfrom February 6, 2025? (Image from Internet)

Who is assigned trực tiếp bóng đá hôm nay 13-digit TIN in Vietnamfrom February 6, 2025?

According to point b, clause 4, Article 5 ofCircular 86/2024/TT-BTC, trực tiếp bóng đá hôm nay entities assigned trực tiếp bóng đá hôm nay 13-digit TIN from February 6, 2025, include:

(1) Taxpayers who are economic organizations or other organizations as prescribed in points a, b, c, d, n, clause 2, Article 4 ofCircular 86/2024/TT-BTC, whether having legal personality or not but directly arising tax obligations and self-responsible for all tax obligations before trực tiếp bóng đá hôm nay law, are assigned a 10-digit TIN.

Subordinate units established according to trực tiếp bóng đá hôm nay law of these taxpayers, if arising tax obligations and directly declaring, paying tax, are assigned a 13-digit TIN.

(2) Organizations, individuals withholding, and paying on behalf, as prescribed in point g, clause 2, Article 4 ofCircular 86/2024/TT-BTCare assigned a 10-digit TIN (hereinafter referred to as withholding TIN) for declaring and paying tax on behalf of foreign contractors, sub-contractors, foreign suppliers, organizations, and individuals with business contracts or cooperation documents if there is a demand for issuing a separate TIN for cooperation contracts.

Foreign contractors, subcontractors under point đ, clause 2, Article 4 ofCircular 86/2024/TT-BTCare declared, and tax paid on their behalf by Vietnamese entities and are assigned a 13-digit TIN according to trực tiếp bóng đá hôm nay withholding TIN of trực tiếp bóng đá hôm nay Vietnamese entities to fulfill trực tiếp bóng đá hôm nay tax obligations for foreign contractors in Vietnam.

When trực tiếp bóng đá hôm nay taxpayer changes information, temporarily suspends, resumes operations or terminates, reactivates trực tiếp bóng đá hôm nay TIN as per regulations applicable to trực tiếp bóng đá hôm nay taxpayer’s identification number, trực tiếp bóng đá hôm nay withholding TIN is updated correspondingly by trực tiếp bóng đá hôm nay tax authority according to trực tiếp bóng đá hôm nay taxpayer's registration information, status. Taxpayers do not need to submit dossiers according to Chapter II, Chapter III ofxoilac tv trực tiếp bóngfor trực tiếp bóng đá hôm nay withholding TIN.

(3) Operators, joint operating companies, joint venture enterprises, organizations assigned by trực tiếp bóng đá hôm nay Government of Vietnam to receive trực tiếp bóng đá hôm nay share of oil or gas profits from Vietnam in overlapping oil and gas fields as prescribed in point h, clause 2, Article 4 ofxoilac tv trực tiếp bóngare assigned a 10-digit TIN for each oil and gas contract or agreement or equivalent documentation.

Contractors, investors involved in oil and gas contracts are assigned a 13-digit TIN based on trực tiếp bóng đá hôm nay 10-digit TIN of each oil and gas contract to fulfill separate tax obligations according to trực tiếp bóng đá hôm nay contract (including corporate income tax on income from transferring interests in oil and gas contracts).

trực tiếp bóng đá hôm nay parent company, Vietnam Oil and Gas Group, representing trực tiếp bóng đá hôm nay host country, receives trực tiếp bóng đá hôm nay share of profit from oil and gas contracts, is assigned a 13-digit TIN according to trực tiếp bóng đá hôm nay 10-digit TIN of each contract to declare and pay tax on trực tiếp bóng đá hôm nay shared profit for each contract.

What are regulations on trực tiếp bóng đá hôm nay use of trực tiếp bóng đá hôm nay 13-digit TINin Vietnam?

trực tiếp bóng đá hôm nay use of trực tiếp bóng đá hôm nay 13-digit TIN is implemented according to Article 35 of trực tiếp bóng đá hôm nayTax Administration Law 2019as follows:

- Taxpayers must record trực tiếp bóng đá hôm nay assigned TIN on invoices, documents, materials when conducting business transactions; open deposit accounts at commercial banks, other credit institutions; declare taxes, pay taxes, apply for tax exemptions, reductions, refunds, non-tax collection, register customs declarations, and conduct other tax-related transactions for all obligations owed to trực tiếp bóng đá hôm nay state budget, including when taxpayers operate in multiple localities.

- Taxpayers must provide trực tiếp bóng đá hôm nay TIN to relevant agencies, organizations or record it on trực tiếp bóng đá hôm nay dossier when carrying out administrative procedures under trực tiếp bóng đá hôm nay one-stop mechanism with tax authorities.

- Tax authorities, State Treasury, commercial banks coordinating trực tiếp bóng đá hôm nay collection of state budget, organizations authorized by trực tiếp bóng đá hôm nay tax authorities to collect taxes use trực tiếp bóng đá hôm nay TIN in tax management and tax collection into trực tiếp bóng đá hôm nay state budget.

- Commercial banks, other credit institutions must record trực tiếp bóng đá hôm nay TIN in account opening dossiers and transaction documents via trực tiếp bóng đá hôm nay taxpayer's account.

- Other organizations and individuals involved in tax management use trực tiếp bóng đá hôm nay assigned TINs when providing information related to determining tax obligations.

- When Vietnamese entities pay for organizations, individuals engaging in cross-border business activities based on digital platform intermediaries not present in Vietnam, they must use trực tiếp bóng đá hôm nay assigned TIN to withhold, pay on behalf.

Note: When personal identification numbers are issued to trực tiếp bóng đá hôm nay entire population, personal identification numbers will replace TINs.