Is a law partnership required to register tax directly with xoilac tv trực tiếp bóng đá hôm nay authority in Vietnam?
Is a law partnershiprequired to register tax directly with xoilac tv trực tiếp bóng đá hôm nay authority in Vietnam?
Pursuant to point a, clause 2, Article 4 ofCircular 105/2020/TT-BTCwhich stipulates taxpayers who are required to register tax directly with xoilac tv trực tiếp bóng đá hôm nay authority as follows:
Subjects of Taxpayer Registration
...
- Taxpayers who are required to register tax directly with xoilac tv trực tiếp bóng đá hôm nay authority include:
a) Enterprises operating in fields such as insurance, accounting, auditing, law, notarization, or other specialized fields that do not have to register as an enterprise through the business registration authority according to specialized legal provisions (hereinafter referred to as Economic Organizations).
…
Thus, a law partnership operates in the legal field, making it a subject for direct taxpayer registration with xoilac tv trực tiếp bóng đá hôm nay authority.
Is a law partnership required to register tax directly with xoilac tv trực tiếp bóng đá hôm nay authority in Vietnam?(Image from the Internet)
Vietnam: What does the initial tax registration applicationinclude?
Based on Article 31 of theLaw on Tax Administration 2019, the initial tax registration application is as follows:
- For taxpayers registering together with enterprise registration, cooperative registration, or business registration, xoilac tv trực tiếp bóng đá hôm nay registration application shall be the enterprise registration dossier, cooperative registration dossier, or business registration dossier as per legal regulations.
- For organizations registering directly with xoilac tv trực tiếp bóng đá hôm nay authority, xoilac tv trực tiếp bóng đá hôm nay registration application includes:
+ Taxpayer registration declaration;
+ A copy of the establishment and operation license, establishment decision, investment registration certificate, or other equivalent documents issued by a competent authority still in effect;
+ Other related documents.
- For households, household businesses, and individuals registering directly with xoilac tv trực tiếp bóng đá hôm nay authority, xoilac tv trực tiếp bóng đá hôm nay registration application includes:
+ Taxpayer registration declaration or tax declaration;
+ A copy of identity card, a copy of citizenship card, or a copy of passport;
+ Other related documents.
- The connection of information between state management agencies and tax authorities to receive xoilac tv trực tiếp bóng đá hôm nay registration application and issue tax codes through the online one-stop-shop mechanism is implemented according to relevant legal regulations.
What are procedures forreception of tax registration applications in Vietnam?
Pursuant to clause 2, Article 6 ofCircular 105/2020/TT-BTCwhich regulates the reception of tax registration applications as follows:
(1)For paper dossiers:
- Tax officials receive and stamp the receipt on xoilac tv trực tiếp bóng đá hôm nay registration application, clearly stating the date of receipt and the number of documents according to the document list when xoilac tv trực tiếp bóng đá hôm nay registration application is submitted directly at xoilac tv trực tiếp bóng đá hôm nay authority.
- Tax officials issue an appointment slip for the result return date for dossiers that need to be returned by xoilac tv trực tiếp bóng đá hôm nay authority to the taxpayer, specifying the processing time for each type of received dossier.
- In the case of tax registration applications sent by post, tax officials stamp the receipt, note the date of receipt on the dossier, and record it in xoilac tv trực tiếp bóng đá hôm nay authority's correspondence register.
- Tax officials check xoilac tv trực tiếp bóng đá hôm nay registration applications. If the dossier is incomplete and requires explanation or additional information or documents, xoilac tv trực tiếp bóng đá hôm nay authority will notify the taxpayer using form number 01/TB-BSTT-NNT in Appendix 2 attached toDecree 126/2020/ND-CPwithin 2 (two) working days from the date of receipt of the dossier.
(2)For electronic tax registration applications: The reception is conducted according to the Ministry of Finance's regulations on electronic transactions in the field of taxation.
What is the Deadline for Initial Taxpayer Registration?
Based on Article 33 of theLaw on Tax Administration 2019, the deadline for initial taxpayer registration is as follows:
- Taxpayers registering together with enterprise registration, cooperative registration, or business registration shall meet the registration deadline as stipulated by law for enterprise registration, cooperative registration, or business registration.
- Taxpayers registering directly with xoilac tv trực tiếp bóng đá hôm nay authority have a taxpayer registration deadline of 10 working days from the following dates:
+ Issuance of a business household registration certificate, establishment and operation license, investment registration certificate, or establishment decision;
+ Commencement of business activities for organizations not required to register for business or business households, individuals required to register for business but not yet issued a business registration certificate;
+ Arising of responsibility to withhold and remit tax; organization remitting tax on behalf of an individual under a business cooperation contract or document;
+ Signing of a contract with foreign contractors or subcontractors declaring and paying tax directly with xoilac tv trực tiếp bóng đá hôm nay authority; signing of an agreement or contract in the oil and gas sector;
+ Arising of personal income tax obligations;
+ Arising of a request for tax refund;
+ Arising of other obligations with the state budget.
- Organizations or individuals paying income have the responsibility to register for taxpayers on behalf of income individuals within 10 working days from the date xoilac tv trực tiếp bóng đá hôm nay obligation arises in cases where the individual does not have a tax code; register for dependents of the taxpayer within 10 working days from the date the taxpayer applies for family circumstances deduction according to legal regulations if the dependent does not have a tax code.
