From February 6, 2025, shall a taxpayer suspending operations be required to notify lịch trực tiếp bóng đá hôm nay supervisory tax authority in Vietnam?
From February 6, 2025, shall a taxpayer suspending operations be required to notify lịch trực tiếp bóng đá hôm nay supervisory tax authority in Vietnam?
Based on Clause 1, Article 12 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), lịch trực tiếp bóng đá hôm nay regulation is as follows:
Notice of suspension of operations, business or resumption of operations, business before lịch trực tiếp bóng đá hôm nay scheduled time
When suspending operations, business or resuming operations, business before lịch trực tiếp bóng đá hôm nay scheduled time, taxpayers shall notify as prescribed in Clause 1, Clause 2, Article 37 of lịch trực tiếp bóng đá hôm nay Law on Tax Administration, Article 4 of Decree No. 126/2020/ND-CP, and lịch trực tiếp bóng đá hôm nay following provisions:
- Organizations not subject to business registration must send Notification form No. 23/DK-TCT issued with this Circular to lịch trực tiếp bóng đá hôm nay supervisory tax authority within lịch trực tiếp bóng đá hôm nay time specified in point c, clause 1, clause 3, and clause 4, Article 4 of Decree No. 126/2020/ND-CP.
- After lịch trực tiếp bóng đá hôm nay tax authority has issued a Notification that taxpayers are not operating at lịch trực tiếp bóng đá hôm nay registered address, enterprises, cooperatives, or cooperative groups must carry out procedures to restore their tax code as prescribed in point b, clause 1, Article 18, and point b, clause 1, Article 19 of this Circular before registering lịch trực tiếp bóng đá hôm nay suspension of business activities with lịch trực tiếp bóng đá hôm nay business registration authority.
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Simultaneously, Article 37 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019provides:
Notification upon suspension of operations, business
- Organizations, business households, or individuals engaged in business subject to business registration that suspend operations, business for a specified period or resume operations, business before lịch trực tiếp bóng đá hôm nay scheduled time as notified according to lịch trực tiếp bóng đá hôm nay Enterprise Law and other related legal regulations, shall have lịch trực tiếp bóng đá hôm nay tax authority manage tax based on lịch trực tiếp bóng đá hôm nay taxpayer's notification or an authorized state agency notification during lịch trực tiếp bóng đá hôm nay time lịch trực tiếp bóng đá hôm nay taxpayer suspends operations, business or resumes operations, business before lịch trực tiếp bóng đá hôm nay scheduled time as stipulated by this Law.
- Organizations, business households, or individuals engaged in business not subject to business registration must notify lịch trực tiếp bóng đá hôm nay supervisory tax authority at least 1 working day before suspending operations, business or resuming operations, business before lịch trực tiếp bóng đá hôm nay scheduled time notified for tax management.
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According to lịch trực tiếp bóng đá hôm nay above two provisions, from February 6, 2025, taxpayers when suspending business must notify lịch trực tiếp bóng đá hôm nay supervisory tax authority, specifically:
- Taxpayers subject to business registration when suspending operations shall notify according to lịch trực tiếp bóng đá hôm nay regulations of lịch trực tiếp bóng đá hôm nayLuật xoilac tv trựcand other relevant legal regulations;
- Taxpayers not subject to business registration when suspending operations must send Notification form No. 23/DK-TCT issued together withxoilac tv trực tiếp bóngto lịch trực tiếp bóng đá hôm nay supervisory tax authority no later than 1 working day before suspending operations.
From February 6, 2025, shall a taxpayer suspending operations be required to notify lịch trực tiếp bóng đá hôm nay supervisory tax authority in Vietnam?(Image from lịch trực tiếp bóng đá hôm nay Internet)
What is lịch trực tiếp bóng đá hôm nay basis for determining lịch trực tiếp bóng đá hôm nay taxpayer’s business suspension in Vietnam?
According to Clause 1, Article 4 ofDecree 126/2020/ND-CP, lịch trực tiếp bóng đá hôm nay basis for determining lịch trực tiếp bóng đá hôm nay taxpayer’s business suspension is:
- For taxpayers who register with enterprise registration, cooperative registration, or business registration as prescribed in Clause 1, Article 37 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, it is lịch trực tiếp bóng đá hôm nay business suspension period of lịch trực tiếp bóng đá hôm nay enterprise or cooperative recorded by lịch trực tiếp bóng đá hôm nay business registration office, cooperative registration office on lịch trực tiếp bóng đá hôm nay National Business Registration System. lịch trực tiếp bóng đá hôm nay business registration office, cooperative registration office shall send lịch trực tiếp bóng đá hôm nay business suspension registration information of lịch trực tiếp bóng đá hôm nay enterprise, cooperative to lịch trực tiếp bóng đá hôm nay tax authority via electronic means through lịch trực tiếp bóng đá hôm nay business registration information exchange system and taxpayer registration within 1 working day or at lịch trực tiếp bóng đá hôm nay latest lịch trực tiếp bóng đá hôm nay next working day from lịch trực tiếp bóng đá hôm nay date lịch trực tiếp bóng đá hôm nay business registration office, cooperative registration office records it on lịch trực tiếp bóng đá hôm nay National Business Registration System.
- For taxpayers approved, notified, or requested to suspend operations, business by a competent state agency as prescribed in Clause 1, Article 37 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, it is lịch trực tiếp bóng đá hôm nay date recorded on lịch trực tiếp bóng đá hôm nay document issued by lịch trực tiếp bóng đá hôm nay competent state agency. lịch trực tiếp bóng đá hôm nay competent state agency must send lịch trực tiếp bóng đá hôm nay document to lịch trực tiếp bóng đá hôm nay supervisory tax authority of lịch trực tiếp bóng đá hôm nay taxpayer within 3 working days from lịch trực tiếp bóng đá hôm nay date of issuance.
- For taxpayers who are organizations, business households, individuals not subject to business registration as prescribed in Clause 2, Article 37 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, they must notify lịch trực tiếp bóng đá hôm nay supervisory tax authority of their suspension of operations, business at least 1 working day before suspending operations, business. lịch trực tiếp bóng đá hôm nay tax authority shall send a confirmation notification to lịch trực tiếp bóng đá hôm nay taxpayer regarding lịch trực tiếp bóng đá hôm nay duration they registered for suspension within 2 working days from lịch trực tiếp bóng đá hôm nay date of receiving lịch trực tiếp bóng đá hôm nay taxpayer’s notification. Taxpayers may suspend operations, business no longer than 1 year per registration. For organizations, lịch trực tiếp bóng đá hôm nay total suspension period shall not exceed 2 years for two consecutive registrations.
Can taxpayers use invoices during lịch trực tiếp bóng đá hôm nay suspension period?
Based on Clause 2, Article 4 ofDecree 126/2020/ND-CP, it is regulated as follows:
Tax management for taxpayers during lịch trực tiếp bóng đá hôm nay suspension of operations, business
Taxpayers shall notify when suspending operations, business as prescribed in Article 37 of lịch trực tiếp bóng đá hôm nay Law on Tax Administration and lịch trực tiếp bóng đá hôm nay following provisions:
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- During lịch trực tiếp bóng đá hôm nay time a taxpayer suspends operations, business:
a) lịch trực tiếp bóng đá hôm nay taxpayer is not required to submit tax declaration dossiers, except in cases where lịch trực tiếp bóng đá hôm nay taxpayer suspends operation, business not covering a full month, quarter, calendar year, or fiscal year, in which case they must submit monthly, quarterly tax declaration dossiers; annual settlement dossiers.
b) Business households, individual businesses paying tax according to a presumptive method that suspends operations, business shall have re-assessed tax obligations as determined by lịch trực tiếp bóng đá hôm nay Ministry of Finance.
c) lịch trực tiếp bóng đá hôm nay taxpayer is not permitted to use invoices and is not required to report on lịch trực tiếp bóng đá hôm nay invoice usage status. In cases where taxpayers are allowed to use invoices by lịch trực tiếp bóng đá hôm nay tax authority as prescribed by lịch trực tiếp bóng đá hôm nay law on invoices, they must submit tax declaration dossiers and reports on lịch trực tiếp bóng đá hôm nay invoice usage status as required.
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Thus, during lịch trực tiếp bóng đá hôm nay period of suspension, taxpayers are not permitted to use invoices.
