trực tiếp bóng đá việt nam hôm nayCan an individual be issued 02 TINs in Vietnam?

Can an individual be issued 02 TINs in Vietnam?

Pursuant to point b, point d, clause 3, Article 30 of trực tiếp bóng đá việt nam hôm nay2019 Law on Tax Administration, trực tiếp bóng đá việt nam hôm nay issuance of TINs is specified as follows:

Subjects of taxpayer registration and issuance of TINs

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3. trực tiếp bóng đá việt nam hôm nay issuance of TINs is stipulated as follows:

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b) An individual is issued a single, unique TIN to be used throughout his or her lifetime. Dependents of trực tiếp bóng đá việt nam hôm nay individual are issued TINs for trực tiếp bóng đá việt nam hôm nay purpose of reducing family circumstances for trực tiếp bóng đá việt nam hôm nay personal income taxpayer. trực tiếp bóng đá việt nam hôm nay TIN issued to trực tiếp bóng đá việt nam hôm nay dependent simultaneously becomes trực tiếp bóng đá việt nam hôm nay TIN of trực tiếp bóng đá việt nam hôm nay individual when trực tiếp bóng đá việt nam hôm nay dependent incurs obligations with trực tiếp bóng đá việt nam hôm nay state budget;

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d) trực tiếp bóng đá việt nam hôm nay issued TIN must not be reused to issue to another taxpayer;

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Thus, an individual is only issued a single, unique TIN to use throughout their lifetime.

In cases where an individual possesses 2 TINs, one of trực tiếp bóng đá việt nam hôm nay numbers issued subsequently must be annulled in accordance with trực tiếp bóng đá việt nam hôm nay regulations.

Can an individual be issued 2 TINs in Vietnam? (Image from Internet)

What is trực tiếp bóng đá việt nam hôm nay use of TIN in Vietnam?

Pursuant to Article 35 of trực tiếp bóng đá việt nam hôm nay2019 Law on Tax Administration, trực tiếp bóng đá việt nam hôm nay use of TINs follows these regulations:

- Taxpayers must enter trực tiếp bóng đá việt nam hôm nay issued TINs on invoices, documents, and materials when conducting business transactions; opening bank accounts at commercial banks and other credit institutions; filing taxes, paying taxes, tax exemptions, tax reductions, tax refunds, non-tax collection, registering customs declarations, and executing other tax-related transactions for all obligations to trực tiếp bóng đá việt nam hôm nay state budget, even when trực tiếp bóng đá việt nam hôm nay taxpayer operates production and business activities in multiple different locations.

- Taxpayers must provide their TINs to related agencies and organizations or enter their TINs on applications when performing administrative procedures under trực tiếp bóng đá việt nam hôm nay inter-connected one-stop mechanism with trực tiếp bóng đá việt nam hôm nay tax administration agency.

- Tax administration agencies, trực tiếp bóng đá việt nam hôm nay State Treasury, commercial banks coordinating in collecting revenues for trực tiếp bóng đá việt nam hôm nay state budget, and organizations authorized by trực tiếp bóng đá việt nam hôm nay tax agency to collect taxes use taxpayer’s TINs in tax management and collecting taxes into trực tiếp bóng đá việt nam hôm nay state budget.

- Commercial banks and other credit institutions must record TINs on account opening documents and transaction papers through taxpayer accounts.

- Other organizations and individuals participating in tax management use trực tiếp bóng đá việt nam hôm nay issued TINs of taxpayers when providing information related to determining tax obligations.

- When trực tiếp bóng đá việt nam hôm nay Vietnamese side makes payments to organizations and individuals conducting cross-border business activities via digital intermediary platforms not present in Vietnam, it must use trực tiếp bóng đá việt nam hôm nay issued TINs of these organizations and individuals to deduct and replace trực tiếp bóng đá việt nam hôm nay payment.

- When personal identification numbers are issued to all residents, personal identification numbers will be used instead of TINs.

What obligations must an individual fulfill to deactivate a TIN in Vietnam?

Pursuant to Article 15 ofCircular 105/2020/TT-BTC, trực tiếp bóng đá việt nam hôm nay following taxpayer obligations must be completed before TIN deactivation:

(1) For taxpayers as specified at point a, b, c, d, đ, e, g, h, m, n, clause 2, Article 4 ofCircular 105/2020/TT-BTC:

+ Taxpayers must submit a report on trực tiếp bóng đá việt nam hôm nay use of invoices as stipulated by trực tiếp bóng đá việt nam hôm nay law on invoices;

+ Taxpayers must complete obligations to file tax returns, pay taxes, and handle overpaid taxes, as well as unresolved value-added tax (if any) pursuant to Articles 43, 44, 47, 60, 67, 68, 70, 71 of trực tiếp bóng đá việt nam hôm nay2019 Law on Tax Administrationwith trực tiếp bóng đá việt nam hôm nay tax administration agency;

+ In cases where managing entities have dependent units, all dependent units must complete procedures to deactivate of trực tiếp bóng đá việt nam hôm nay TIN before trực tiếp bóng đá việt nam hôm nay managing entity’s TIN can be terminated.

(2) For business households, individual business according to point i, Clause 2, Article 4 ofCircular 105/2020/TT-BTC:

+ Taxpayers must submit a report on trực tiếp bóng đá việt nam hôm nay use of invoices as required by trực tiếp bóng đá việt nam hôm nay law on invoices if invoices are used;

+ Taxpayers must complete tax payment obligations and handle overpaid taxes pursuant to Articles 60, 67, 69, 70, 71 of trực tiếp bóng đá việt nam hôm nay2019 Law on Tax Administrationwith trực tiếp bóng đá việt nam hôm nay tax administration agency for business households, individuals paying tax under trực tiếp bóng đá việt nam hôm nay presumptive tax method.

+ Taxpayers must complete obligations to file tax returns, pay taxes, and handle overpaid taxes and unresolved value-added tax (if any) pursuant to Articles 43, 44, 47, 60, 67, 68, 70, 71 of trực tiếp bóng đá việt nam hôm nay2019 Law on Tax Administrationwith trực tiếp bóng đá việt nam hôm nay tax administration agency for business households, individual businesses paying tax under trực tiếp bóng đá việt nam hôm nay declaration method.

(3) For business households converting into small and medium-sized enterprises according to laws supporting small and medium-sized enterprises, business households must complete tax obligations with trực tiếp bóng đá việt nam hôm nay directly managing tax agency or send a written commitment to trực tiếp bóng đá việt nam hôm nay tax agency that trực tiếp bóng đá việt nam hôm nay small and medium-sized enterprise converted from trực tiếp bóng đá việt nam hôm nay business household inherits all tax obligations of trực tiếp bóng đá việt nam hôm nay business household according to trực tiếp bóng đá việt nam hôm nay laws on supporting small and medium-sized enterprises.

(4) For individuals as specified at point k, l, clause 2, Article 4 ofCircular 105/2020/TT-BTC:

Taxpayers must complete tax payment obligations and handle overpaid taxes as prescribed in Articles 60, 67, 69, 70, 71 of trực tiếp bóng đá việt nam hôm nay2019 Law on Tax Administrationwith trực tiếp bóng đá việt nam hôm nay tax administration agency.