Are household businesses required to carry out taxpayer registration in Vietnam? If household businesses register directly with trực tiếp bóng đá k+ tax authority, what is trực tiếp bóng đá k+ time limit for taxpayer registration in Vietnam?

Are household businesses required to carry out taxpayer registration in Vietnam?

Based on Clause 1, Article 30 of trực tiếp bóng đá k+Law on Tax Administration 2019, it is stipulated that taxpayers must carry out taxpayer registration and be issued a tax code by trực tiếp bóng đá k+ tax authority before commencing production, business activities, or having any obligations to trực tiếp bóng đá k+ state budget. Subjects required for taxpayer registration include:

- Enterprises, organizations, and individuals conducting taxpayer registration through a one-stop-shop mechanism together with business registration, cooperative registration, and business registration as stipulated by trực tiếp bóng đá k+ Enterprise Law and other relevant legal requirements;

- Organizations and individuals not falling into trực tiếp bóng đá k+ above case must conduct taxpayer registration directly with trực tiếp bóng đá k+ tax authority according to trực tiếp bóng đá k+ provisions of trực tiếp bóng đá k+ Minister of Finance.

Additionally, according to Clause 1, Article 2 of trực tiếp bóng đá k+Law on Tax Administration 2019, taxpayers include:

- Organizations, households,household businesses, and individuals paying taxes according to tax laws;

- Organizations, households,household businesses, and individuals paying other state budget revenues;

- Organizations and individuals withholding taxes.

Thus, household businesses are subjects required to carry out taxpayer registration directly with trực tiếp bóng đá k+ tax authority according to regulations.

Are household businesses required to carry out taxpayer registration in Vietnam? (Image from Internet)

If household businesses register directly with trực tiếp bóng đá k+ tax authority, what is trực tiếp bóng đá k+ time limit for taxpayer registration in Vietnam?

trực tiếp bóng đá k+ time limit for trực tiếp bóng đá k+ first taxpayer registration is determined according to Article 33 of trực tiếp bóng đá k+Law on Tax Administration 2019as follows:

time limit for trực tiếp bóng đá k+ first taxpayer registration

1. Taxpayers registering together with business registration, cooperative registration, and business registration, shall follow trực tiếp bóng đá k+ timeline stipulated by trực tiếp bóng đá k+ respective laws on business registration, cooperative registration, and business registration.

2. Taxpayers registering directly with trực tiếp bóng đá k+ tax authority must carry out registration within 10 working days from trực tiếp bóng đá k+ following dates:

a) Issuance of household business registration certificate, establishment and operation license, investment registration certificate, or establishment decision;

b) Commencement of business activities for organizations not required to register for business or household businesses and individual businesses required to register but have not received a business registration certificate;

c) Arising responsibility to withhold tax and submit tax on behalf of others; submission on behalf of individuals under business cooperation contracts;

d) Signing of contracts for contracting with foreign contractors, subcontractors particularly declaring taxes directly with trực tiếp bóng đá k+ tax authority; signing of oil and gas agreements or contracts;

dd) Arising of personal income tax obligations;

e) Arising of claims for tax refunds;

g) Arising of other obligations to trực tiếp bóng đá k+ state budget.

3. Organizations or individuals paying income have trực tiếp bóng đá k+ responsibility to register taxpayer numbers on behalf of individuals receiving income at trực tiếp bóng đá k+ latest 10 working days from trực tiếp bóng đá k+ day trực tiếp bóng đá k+ tax obligation arises if trực tiếp bóng đá k+ individual does not yet have a tax code; taxpayer registration on behalf of trực tiếp bóng đá k+ dependent of taxpayers at trực tiếp bóng đá k+ latest 10 working days from trực tiếp bóng đá k+ day of taxpayer registration for family deduction according to laws if trực tiếp bóng đá k+ dependent does not yet have a tax code.

Therefore, household businesses registering directly with trực tiếp bóng đá k+ tax authority must carry out taxpayer registration within 10 working days from trực tiếp bóng đá k+ following day:

- Issuance of trực tiếp bóng đá k+ household business registration certificate;

- Commencement of business activities for household businesses required to register but not yet granted a business registration certificate.

Where should a household business submit its taxpayer registration when registering directly with trực tiếp bóng đá k+ tax authority in Vietnam?

trực tiếp bóng đá k+ location for filing trực tiếp bóng đá k+ first taxpayer registration for taxpayers registering directly with trực tiếp bóng đá k+ tax authority is specified in Clause 2, Article 32 of trực tiếp bóng đá k+Law on Tax Administration 2019as follows:

- Organizations, household businesses, and individual businesses submit taxpayer registration documents at trực tiếp bóng đá k+ tax authority where trực tiếp bóng đá k+ organization, household business, or individual business is headquartered;

- Organizations or individuals responsible for withholding and paying taxes on behalf of others should submit their taxpayer registration documents at trực tiếp bóng đá k+ tax authority directly managing these organizations or individuals;

- Households and individuals not engaged in business must submit taxpayer registration documents at trực tiếp bóng đá k+ tax authority where trực tiếp bóng đá k+ taxable income arises, trực tiếp bóng đá k+ place of permanent residence registration, temporary residence registration, or trực tiếp bóng đá k+ location of obligations to trực tiếp bóng đá k+ state budget.

Thus, household businessessubmit taxpayer registration documents at trực tiếp bóng đá k+ tax authority where trực tiếp bóng đá k+ household business is headquartered.

Additionally, trực tiếp bóng đá k+ initial taxpayer registration document for household businesses registering directly with trực tiếp bóng đá k+ tax authority is determined according to Clause 3, Article 31 of trực tiếp bóng đá k+Law on Tax Administration 2019and includes:

- taxpayer registration form or tax return;

- Copy of identity card, citizen identification card, or passport;

- Other relevant documents.