How many digits are there in the vtv5 trực tiếp bóng đá hôm nay identification number (TIN) issued to foreign contractors who register to pay vtv5 trực tiếp bóng đá hôm nay directly with the vtv5 trực tiếp bóng đá hôm nay authority in Vietnam?
How manydigits are there in the vtv5 trực tiếp bóng đá hôm nay identification number (TIN) issued to foreign contractors who register to pay vtv5 trực tiếp bóng đá hôm nay directly with the vtv5 trực tiếp bóng đá hôm nay authority in Vietnam?
The classification of the vtv5 trực tiếp bóng đá hôm nay identification number structure issued by the vtv5 trực tiếp bóng đá hôm nay authority is determined according to Clause 4, Article 5 ofCircular 86/2024/TT-BTC(Effective from February 6, 2025) as follows:
Structure of the vtv5 trực tiếp bóng đá hôm nay identification number
...
4. Classification of the vtv5 trực tiếp bóng đá hôm nay identification number structure issued by the vtv5 trực tiếp bóng đá hôm nay authority
a) A 10-digit vtv5 trực tiếp bóng đá hôm nay identification number is used for enterprises, cooperatives, legal entities or organizations without legal entity status but directly have vtv5 trực tiếp bóng đá hôm nay obligations (hereinafter referred to as independent units); individuals who are foreign nationals or Vietnamese nationals living abroad without a personal identification number established from the National Population Database.
b) A 13-digit vtv5 trực tiếp bóng đá hôm nay identification number with a hyphen (-) separating the first 10 digits from the last 3 digits is used for dependent units and other entities as specified in points c, e, g of this clause.
c) Taxpayers that are economic organizations, or other organizations as specified in points a, b, c, d, n of Clause 2, Article 4 of this Circular, whether having legal status or not but directly incurring vtv5 trực tiếp bóng đá hôm nay obligations and assuming responsibility for all vtv5 trực tiếp bóng đá hôm nay obligations before the law, will be granted a 10-digit vtv5 trực tiếp bóng đá hôm nay identification number. Dependent units established according to the taxpayer's law are also granted a 13-digit vtv5 trực tiếp bóng đá hôm nay identification number if they incur vtv5 trực tiếp bóng đá hôm nay obligations and directly declare and pay vtv5 trực tiếp bóng đá hôm nay.
d) Foreign contractors, foreign subcontractors as stipulated in point đ of Clause 2, Article 4 of this Circular, who register to pay contractor vtv5 trực tiếp bóng đá hôm nay directly with the vtv5 trực tiếp bóng đá hôm nay authority, will be issued a 10-digit vtv5 trực tiếp bóng đá hôm nay identification number for each contract. If there are multiple foreign contractors under the same contract with the Vietnamese side and they wish to declare and pay taxes separately, each foreign contractor will be issued a separate 10-digit vtv5 trực tiếp bóng đá hôm nay identification number.
In the case where a foreign contractor associates with Vietnamese economic organizations to conduct business in Vietnam under a contractor agreement and the participating parties establish a Joint Operation Board that performs bookkeeping, has a bank account, and is responsible for issuing invoices, or the Vietnamese economic organization in the association is responsible for joint accounting and profit-sharing for the parties involved, they will be granted a 10-digit vtv5 trực tiếp bóng đá hôm nay identification number to declare and pay taxes for the contractor agreement.
In the case where foreign contractors, foreign subcontractors have offices in Vietnam and the Vietnamese side has declared and deducted taxes on their behalf for the contractor vtv5 trực tiếp bóng đá hôm nay, the foreign contractors, foreign subcontractors will be issued a 10-digit vtv5 trực tiếp bóng đá hôm nay identification number to declare all other vtv5 trực tiếp bóng đá hôm nay obligations (except contractor vtv5 trực tiếp bóng đá hôm nay) in Vietnam and provide this vtv5 trực tiếp bóng đá hôm nay identification number to the Vietnamese side.
...
Thus, foreign contractors who register to pay contractor vtv5 trực tiếp bóng đá hôm nay directly with the vtv5 trực tiếp bóng đá hôm nay authority willbe issued a 10-digit vtv5 trực tiếp bóng đá hôm nay identification number for each contract.
If there are multiple foreign contractors under the same contract with the Vietnamese side and they wish to declare and pay taxes separately, each foreign contractor will be issued a separate 10-digit vtv5 trực tiếp bóng đá hôm nay identification number.
How many digits are there in the vtv5 trực tiếp bóng đá hôm nay identification number (TIN) issued to foreign contractors who register to pay vtv5 trực tiếp bóng đá hôm nay directly with the vtv5 trực tiếp bóng đá hôm nay authority in Vietnam?(Image from the Internet)
Where do foreign contractors submit their initial vtv5 trực tiếp bóng đá hôm nay registration application in Vietnam?
According to Clause 4, Article 7 ofCircular 86/2024/TT-BTC(Effective from February 6, 2025), it is stipulated that taxpayers who are foreign contractors directly declaring and paying contractor vtv5 trực tiếp bóng đá hôm nay or other vtv5 trực tiếp bóng đá hôm nay obligations, except contractor vtv5 trực tiếp bóng đá hôm nay withheld and paid by the Vietnamese party, in accordance with vtv5 trực tiếp bóng đá hôm nay administration law,submit their initial vtv5 trực tiếp bóng đá hôm nay registration application at the vtv5 trực tiếp bóng đá hôm nay Department where their headquarters are located.
What documents are included in the initial vtv5 trực tiếp bóng đá hôm nay registration application for foreign contractors in Vietnam?
According to Clause 4, Article 7 ofCircular 86/2024/TT-BTC(Effective from February 6, 2025), the initial vtv5 trực tiếp bóng đá hôm nay registration application for foreign contractors includes:
- vtv5 trực tiếp bóng đá hôm nay registration declaration form according to Form No. 04-ĐK-TCT issued together withCircular 86/2024/TT-BTC;
- List of foreign contractors according to Form No. BK04-ĐK-TCT issued together withCircular 86/2024/TT-BTC(if any);
- A copy of the Certificate of Office Registration or an Equivalent Document issued by a competent authority (if any).