How many TINs does a enteprise have in Vietnam? Is kết quả bóng đá trực tiếp enteprise subject to taxpayer registration in Vietnam?
How many TINsdoes a enteprisehave in Vietnam?
Based on kết quả bóng đá trực tiếp provisions at point a, clause 3, Article 30 of kết quả bóng đá trực tiếpLaw on Tax Administration 2019, kết quả bóng đá trực tiếp issuance of TIN is regulated as follows:
Taxpayer Registration and Issuance of TIN
1. Taxpayers must carry out taxpayer registration and be issued a tax identification number by kết quả bóng đá trực tiếp tax authority before commencing production, enteprise activities, or incurring obligations to kết quả bóng đá trực tiếp state budget. Taxpayer registration subjects include:
a) Enterprises, organizations, individuals carrying out taxpayer registration under a one-stop shop mechanism along with enterprise registration, cooperative registration, enteprise registration according to kết quả bóng đá trực tiếp provisions of kết quả bóng đá trực tiếp Enterprise Law and other related legal regulations;
b) Organizations, individuals not falling under kết quả bóng đá trực tiếp cases specified at point a of this clause, directly carry out taxpayer registration with kết quả bóng đá trực tiếp tax authority as regulated by kết quả bóng đá trực tiếp Minister of Finance.
2. kết quả bóng đá trực tiếp structure of TIN is specified as follows:
a) A 10-digit tax identification number is used for enterprises, legal entity organizations; representatives of household enteprises and other individuals;
b) A 13-digit tax identification number and other characters are used for dependent units and other entities;
c) kết quả bóng đá trực tiếp Minister of Finance provides detailed regulations for this clause.
3. kết quả bóng đá trực tiếp issuance of TIN is regulated as follows:
a) Enterprises, economic organizations, and other organizations are granted a single tax identification number to use throughout kết quả bóng đá trực tiếp operation from taxpayer registration until kết quả bóng đá trực tiếp termination of kết quả bóng đá trực tiếp tax identification number's validity. Taxpayers with branches, representative offices, dependent units directly fulfilling tax obligations are issued a dependent tax identification number. In cases where enterprises, organizations, branches, representative offices, and dependent units carry out taxpayer registration under kết quả bóng đá trực tiếp one-stop shop mechanism, along with enterprise registration, cooperative registration, and enteprise registration, kết quả bóng đá trực tiếp number recorded on kết quả bóng đá trực tiếp enterprise registration certificate, cooperative registration certificate, or enteprise registration certificate is also kết quả bóng đá trực tiếp tax identification number;
b) Individuals are granted a single tax identification number for life. Dependents of individuals are issued a tax identification number for kết quả bóng đá trực tiếp purpose of personal income tax deductions. kết quả bóng đá trực tiếp tax identification number issued to kết quả bóng đá trực tiếp dependent is simultaneously kết quả bóng đá trực tiếp individual's tax identification number when kết quả bóng đá trực tiếp dependent incurs obligations to kết quả bóng đá trực tiếp state budget;
c) Enterprises, organizations, individuals responsible for withholding, paying tax on behalf of others are granted a substitute tax identification number to declare and pay tax on behalf of taxpayers;
d) kết quả bóng đá trực tiếp issued tax identification number cannot be reused for another taxpayer;
e) kết quả bóng đá trực tiếp tax identification number of enterprises, economic organizations, other organizations, after change in kết quả bóng đá trực tiếp form, sale, donation, inheritance, remains unchanged;
f) kết quả bóng đá trực tiếp tax identification number issued for households, household enteprises, enteprise individuals is kết quả bóng đá trực tiếp tax identification number issued for kết quả bóng đá trực tiếp individual representing kết quả bóng đá trực tiếp household, household enteprise, enteprise individual.
4. Tax registration includes:
a) Initial tax registration;
b) Notification of change in taxpayer registration information;
c) Notification of temporary suspension of activities, enteprise;
d) Termination of tax identification number validity;
e) Restoration of kết quả bóng đá trực tiếp tax identification number.
Thus,according to kết quả bóng đá trực tiếp above regulations, a enteprise will have a single tax identification number.
How many TINs does a enteprise have in Vietnam?Is kết quả bóng đá trực tiếp enteprisesubject to taxpayer registration in Vietnam?(Image from kết quả bóng đá trực tiếp Internet)
What are regulations on kết quả bóng đá trực tiếp case where enterprises are greanted02 TINs in Vietnam?
According to kết quả bóng đá trực tiếp provisions at points a and e, clause 3, Article 5 ofCircular 105/2020/TT-BTCon kết quả bóng đá trực tiếp classification structure of TIN as follows:
Structure of TIN
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3. Classification of tax identification number structure
a) A 10-digit tax identification number is used for enterprises, cooperatives, entities with legal entity status or entities without legal entity status but directly incurring tax obligations; representatives of household enteprises and other individuals (hereinafter referred to as independent units).
[…]
e) Organizations, individuals withholding, paying on behalf of others as specified at Point g, Clause 2, Article 4 of this Circular, are granted a 10-digit substitute tax identification number (hereinafter referred to as substitute identification number) to declare, pay tax on behalf of foreign contractors, foreign sub-contractors, foreign suppliers, organizations and individuals having contracts or enteprise cooperation documents. Foreign contractors, sub-contractors as specified at Point dd, Clause 2, Article 4 of this Circular are declared and paid tax on behalf by kết quả bóng đá trực tiếp Vietnamese party, thus are issued a 13-digit tax identification number in accordance with kết quả bóng đá trực tiếp substitute identification number of kết quả bóng đá trực tiếp Vietnamese party to confirm kết quả bóng đá trực tiếp completion of tax obligations in Vietnam.
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Thus, according to kết quả bóng đá trực tiếp above regulations, if your enterprise has two TIN, besides your enterprise's tax identification number, it may also have an additional tax identification number to declare and pay tax on behalf of foreign contractors, foreign sub-contractors, foreign suppliers, organizations, and individuals with enteprise cooperation contracts or documents.
Is kết quả bóng đá trực tiếp enteprisesubject to taxpayer registrationv in Vietnam?
Based on clause 1, Article 30 of kết quả bóng đá trực tiếpLaw on Tax Administration 2019, kết quả bóng đá trực tiếp regulation on subjects for taxpayer registration includes:
Taxpayer Registration and Issuance of TIN
1. Taxpayers must carry out taxpayer registration and be issued a tax identification number by kết quả bóng đá trực tiếp tax authority before commencing production, enteprise activities, or incurring obligations to kết quả bóng đá trực tiếp state budget. Taxpayer registration subjects include:
a) Enterprises, organizations, individuals carrying out taxpayer registration under a one-stop shop mechanism along with enterprise registration, cooperative registration, enteprise registration according to kết quả bóng đá trực tiếp provisions of kết quả bóng đá trực tiếp Enterprise Law and other related legal regulations;
b) Organizations, individuals not falling under kết quả bóng đá trực tiếp cases specified at point a of this clause, directly carry out taxpayer registration with kết quả bóng đá trực tiếp tax authority as regulated by kết quả bóng đá trực tiếp Minister of Finance.
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Thus, according to kết quả bóng đá trực tiếp above regulations, a enteprise is subject to taxpayer registration and issuance of a tax identification number.
