xem bóng đá trực tiếp vtv2From July 1, 2025, will TINs be replaced by personal identification numbers in Vietnam?
From July 1, 2025, will TINs be replaced by personal identification numbers in Vietnam?
Pursuant to Article 38 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), xem bóng đá trực tiếp vtv2 regulation on implementation effectiveness is as follows:
Effective Date of Implementation
- This Circular shall enter into force from February 6, 2025, replacing Circular No. 105/2020/TT-BTC dated December 3, 2020, of xem bóng đá trực tiếp vtv2 Ministry of Finance, providing guidance on taxpayer registration, except as provided in clause 2 of this Article.
- TINs issued by xem bóng đá trực tiếp vtv2 tax authorities for individuals, households, and business households will be valid until June 30, 2025. From July 1, 2025, taxpayers, tax administration agencies, and other agencies, organizations, and individuals related to xem bóng đá trực tiếp vtv2 use of TINs as regulated in Article 35 of xem bóng đá trực tiếp vtv2 Law on Tax Administration shall implement xem bóng đá trực tiếp vtv2 use of personal identification numbers in place of TINs.
- In cases where xem bóng đá trực tiếp vtv2 documents referenced in this Circular are amended, supplemented, or replaced, xem bóng đá trực tiếp vtv2 new amended, supplemented, or replaced documents shall be followed.
Thus, from July 1, 2025, taxpayers, tax administration agencies, and other related parties involved in xem bóng đá trực tiếp vtv2 use of TINs pursuant to Article 35 of xem bóng đá trực tiếp vtv2Law on Tax Administration 2019will proceed to replace TINs with personal identification numbers.
From July 1, 2025, will TINs be replaced by personal identification numbers in Vietnam?(Image from xem bóng đá trực tiếp vtv2 Internet)
What are regulations on theuse of TINs in Vietnam?
Based on Article 35 of xem bóng đá trực tiếp vtv2Law on Tax Administration 2019, xem bóng đá trực tiếp vtv2 use of TINs is regulated as follows:
- Taxpayers must enter xem bóng đá trực tiếp vtv2 issued TIN on invoices, documents, and materials while conducting business transactions; opening deposit accounts at commercial banks or other credit institutions; filing taxes, paying taxes, receiving tax exemptions, reductions, refunds, non-collection, registering customs declarations, and conducting other tax-related transactions for all obligations to xem bóng đá trực tiếp vtv2 national budget, even if xem bóng đá trực tiếp vtv2 taxpayer operates production and business in multiple localities.
- Taxpayers must provide their TIN to xem bóng đá trực tiếp vtv2 agencies or organizations concerned or indicate it in documents when performing administrative procedures through xem bóng đá trực tiếp vtv2 single-window mechanism with tax management agencies.
- Tax management agencies, xem bóng đá trực tiếp vtv2 State Treasury, commercial banks coordinating in revenue collection for xem bóng đá trực tiếp vtv2 state budget, and organizations authorized by tax authorities to collect taxes shall use xem bóng đá trực tiếp vtv2 taxpayer’s TIN in tax management and collection for xem bóng đá trực tiếp vtv2 state budget.
- Commercial banks and other credit institutions must record xem bóng đá trực tiếp vtv2 TIN in account opening documents and transaction documents through xem bóng đá trực tiếp vtv2 taxpayer's account.
- Other organizations and individuals involved in tax management shall use xem bóng đá trực tiếp vtv2 TIN issued to xem bóng đá trực tiếp vtv2 taxpayer when providing information related to determining tax obligations.
- When Vietnamese parties make payments to organizations or individuals conducting cross-border business activities through a digital intermediary platform without a presence in Vietnam, they must use xem bóng đá trực tiếp vtv2 issued TIN for such organizations or individuals to withhold and pay on their behalf.
What are cases of TIN deactivation in Vietnam?
Based on clauses 1 and 2 of Article 39 of xem bóng đá trực tiếp vtv2Law on Tax Administration 2019, xem bóng đá trực tiếp vtv2 TIN will be deactivated in xem bóng đá trực tiếp vtv2 following cases:
(1) Taxpayer registration along with enterprise registration, cooperative registration, and business registration shall deactivate xem bóng đá trực tiếp vtv2 TIN's effectiveness under one of xem bóng đá trực tiếp vtv2 following conditions:
- deactivation of business activities or dissolution, bankruptcy;
- Revocation of xem bóng đá trực tiếp vtv2 enterprise registration certificate, cooperative registration certificate, or business registration certificate;
- Division, merger, or consolidation.
(2) Taxpayer registration directly with xem bóng đá trực tiếp vtv2 tax authorities shall deactivate xem bóng đá trực tiếp vtv2 TIN's effectiveness under one of xem bóng đá trực tiếp vtv2 following conditions:
- deactivation of business activities where no tax obligations arise for non-business organizations;
- Revocation of business registration certificates or equivalent licenses;
- Division, merger, or consolidation;
- Notification by tax authorities that xem bóng đá trực tiếp vtv2 taxpayer is not operating at xem bóng đá trực tiếp vtv2 registered address;
- xem bóng đá trực tiếp vtv2 individual dies, goes missing, or loses civil capacity according to xem bóng đá trực tiếp vtv2 legal provisions;
- Foreign contractors upon contract completion;
- Contractors or investors participating in petroleum contracts upon contract completion or transferring all rights to participate in xem bóng đá trực tiếp vtv2 petroleum contract.
Vietnam: What does xem bóng đá trực tiếp vtv2 application for TIN deactivation include?
Based on clause 4 of Article 39 of xem bóng đá trực tiếp vtv2Law on Tax Administration 2019, xem bóng đá trực tiếp vtv2 application for TIN deactivation includes:
- A written request to deactivate xem bóng đá trực tiếp vtv2 TIN;
- Other related documents.
