Cơ quan thuế công khai trực tiếp bóng đá hôm nay euro tin đăng ký thuế trên Trang trực tiếp bóng đá hôm nay euro tin điện tử khi nào?
When does trực tiếp bóng đá k+ in Vietnam publicly disclose taxpayer registration information on the electronic information portal?
Pursuant to Article 35 ofCircular 86/2024/TT-BTC, trực tiếp bóng đá k+ discloses taxpayer registration information of taxpayers on the electronic information portal of the General Department of Taxation in the following cases:
[1]The taxpayer has ceased operations and has completed the procedures for terminating trực tiếp bóng đá k+ code (status 01)
[2]The taxpayer has ceased operations but has not completed the procedures for terminating trực tiếp bóng đá k+ code (status 03)
[3]trực tiếp bóng đá k+ taxpayer has temporarily ceased operations or business (status 05)
[4]trực tiếp bóng đá k+ taxpayer is not operating at trực tiếp bóng đá k+ registered address (status 06)
[5]The taxpayer has reinstated trực tiếp bóng đá k+ code according to Notice 19/TB-DKT
[6]trực tiếp bóng đá k+ taxpayer has violated legal regulations on taxpayer registration
When does trực tiếp bóng đá k+ in Vietnam publicly disclose taxpayer registration information on the electronic information portal? (Image from the Internet)
Who are trực tiếp bóng đá k+ subjects of taxpayer registration in Vietnam?
Pursuant to Article 30 oftrực tiếp bóng đá k+ Law on Tax Administration 2019, trực tiếp bóng đá k+ subjects of taxpayer registration and trực tiếp bóng đá k+ issuance of tax codes are regulated as follows:
Article 30. Subjects of taxpayer registration and issuance of tax codes
- Taxpayers are required to conduct taxpayer registration and are granted a tax code by trực tiếp bóng đá k+ before commencing production, business activities, or incurring obligations with the state budget. Subjects of taxpayer registration include:
a) Enterprises, organizations, individuals carrying out taxpayer registration in a one-stop-shop mechanism along with business registration, cooperative registration, business registration as stipulated by trực tiếp bóng đá k+ Enterprise Law and other related legal provisions;
b) Organizations, individuals not falling under the cases specified at point a of this clause shall conduct taxpayer registration directly with trực tiếp bóng đá k+ as prescribed by the Minister of Finance.
- The structure of trực tiếp bóng đá k+ code is defined as follows:
a) A 10-digit tax code is utilized for enterprises, organizations with legal status; representatives of households, business households, and other individuals;
b) A 13-digit tax code and other characters are used for dependent units and other entities;
c) trực tiếp bóng đá k+ Minister of Finance provides detailed regulations for this item.
- The issuance of trực tiếp bóng đá k+ code is regulated as follows:
a) Enterprises, economic organizations, and other organizations are issued a unique tax code to be used throughout their operation from the time of taxpayer registration until the termination of trực tiếp bóng đá k+ code. Taxpayers with branches, representative offices, and dependent units that directly perform tax obligations will be issued a dependent tax code. In the case of enterprises, organizations, branches, representative offices, and dependent units performing taxpayer registration in a one-stop-shop mechanism along with business registration, cooperative registration, and business registration, the code on the business registration certificate, cooperative registration certificate, business registration certificate is also trực tiếp bóng đá k+ code;
[...]
trực tiếp bóng đá k+ subjects of taxpayer registration include trực tiếp bóng đá k+ following entities:
- Enterprises, organizations, individuals performing taxpayer registration in a one-stop-shop mechanism along with business registration, cooperative registration, and business registration according to regulations
- Organizations, individuals not included in the above case shall conduct taxpayer registration directly with trực tiếp bóng đá k+ as prescribed by the Minister of Finance.
Where is the initial taxpayer registration dossier submitted for those conducting taxpayer registration directly with trực tiếp bóng đá k+ in Vietnam?
Pursuant to Article 32 oftrực tiếp bóng đá k+ Law on Tax Administration 2019, trực tiếp bóng đá k+ location for trực tiếp bóng đá k+ submission of trực tiếp bóng đá k+ initial taxpayer registration dossier is regulated as follows:
Article 32. Location for trực tiếp bóng đá k+ submission of trực tiếp bóng đá k+ initial taxpayer registration dossier
- Taxpayers conducting taxpayer registration along with business registration, cooperative registration, business registration, shall submit trực tiếp bóng đá k+ taxpayer registration dossier at trực tiếp bóng đá k+ location for submitting business registration, cooperative registration, business registration dossiers according to legal provisions.
- Taxpayers conducting taxpayer registration directly with trực tiếp bóng đá k+ shall submit the taxpayer registration dossier at the following locations:
a) Organizations, business households, individuals conducting business shall submit the taxpayer registration dossier at trực tiếp bóng đá k+ where the organization, business household, individual conducting business has its headquarters;
b) Organizations, individuals responsible for withholding and paying tax on behalf of another shall submit the taxpayer registration dossier at trực tiếp bóng đá k+ directly managing that organization, individual;
[...]
The location for the submission of the initial taxpayer registration dossier for taxpayers conducting taxpayer registration directly with trực tiếp bóng đá k+ is as follows:
- Organizations, business households, individuals conducting business shall submit the taxpayer registration dossier at trực tiếp bóng đá k+ where the organization, business household, individual conducting business has its headquarters.
- Organizations, individuals responsible for withholding and paying tax on behalf of another shall submit the taxpayer registration dossier at trực tiếp bóng đá k+ directly managing that organization, individual.
- Households, individuals not conducting business shall submit the taxpayer registration dossier at trực tiếp bóng đá k+ where the taxable income arises, the registered permanent residence, or the temporary residence, or where obligations with the state budget arise.
