xem bóng đá trực tiếp vtv2Is Circular 86 on taxpayer registration promulgated in Vietnam?

Vietnam: Is Circular 86 on taxpayer registration promulgated?

On December 23, 2024, the Minister of Finance promulgatedxoilac tv trực tiếp bóng, which regulates taxpayer registration, replacingđá bóng trực tiếp tư 105/2020/TT-BTC.

To be specific,xoilac tv trực tiếp bóngprovides regulations concerning:

- Subjects of taxpayer registration directly with xem bóng đá trực tiếp vtv2 authorities, xem bóng đá trực tiếp vtv2 code structures as prescribed in point b, clause 1, clause 2 of Article 30Law on xem bóng đá trực tiếp vtv2 Administration 2019;

- Procedures for taxpayer registration as prescribed in clause 1, Article 41Law on xem bóng đá trực tiếp vtv2 Administration 2019and measures to implement xem bóng đá trực tiếp vtv2 management functions for taxpayer registration.

xoilac tv trực tiếp bóngtakes effect from February 6, 2025, replacingđá bóng trực tiếp tư 105/2020/TT-BTCof the Ministry of Finance dated December 3, 2020, guiding taxpayer registration.

Which entities does theCircular 86 apply to in Vietnam?

Article 2 ofxoilac tv trực tiếp bóngstipulates the applicable subjects include:

- Taxpayers;

- xem bóng đá trực tiếp vtv2 management agencies;

- xem bóng đá trực tiếp vtv2 management officials;

- Other State agencies, organizations, individuals related to xem bóng đá trực tiếp vtv2 management concerning taxpayer registration.

Is Circular 86 on taxpayer registration promulgated in Vietnam? (Image from the Internet)

Which entities aresubject to taxpayer registration in Vietnam according to Circular 86?

Based on Article 4 ofxoilac tv trực tiếp bóng, the subjects for taxpayer registration include:

(1)Taxpayers subject to implement taxpayer registration through interlinked one-stop mechanisms as prescribed in point a, clause 1, Article 30Law on xem bóng đá trực tiếp vtv2 Administration 2019;

(2)Taxpayers subject to implement taxpayer registration directly with xem bóng đá trực tiếp vtv2 authorities as prescribed in point b, clause 1, Article 30Law on xem bóng đá trực tiếp vtv2 Administration 2019.

(3)Taxpayers required to register directly with xem bóng đá trực tiếp vtv2 authorities, including:

- Enterprises operating in specialized fields not required to register with business registration agencies as prescribed by specialized law (hereinafter referred to as Economic Entities).

- Public service units, economic organizations of the armed forces, political, socio-political, social, social-professional organizations conducting business activities as prescribed by law but not required to register business through business registration agencies; organizations from countries sharing land borders with Vietnam conducting goods trading activities at border markets, border gate markets, and economic zone markets; representative offices of foreign organizations in Vietnam; cooperating groups established and organized according toNghị định 77/2019/NĐ-CPdated October 10, 2019, of the Government of Vietnam about cooperatives but not required to register business through business registration according to clause 2, Article 107Law on Cooperatives 2023(hereinafter referred to as Economic Entities).

- Organizations established by competent agencies without production and business activities but incurring obligations with the state budget (hereinafter referred to as Other Organizations).

- Foreign organizations and individuals in Vietnam using humanitarian aid, non-refundable aid from abroad to purchase goods and services subject to value-added xem bóng đá trực tiếp vtv2 in Vietnam for non-refundable aid, humanitarian aid; diplomatic missions, consulates, and representative offices of international organizations in Vietnam eligible for VAT refund for diplomatic privileges;

ODA project owners eligible for VAT refund, representative offices of ODA project sponsors, organizations designated by foreign sponsors managing unrefunded ODA programs and projects (hereinafter referred to as Other Organizations).

- Foreign organizations without legal status in Vietnam, foreign individuals conducting independent business activities in Vietnam compliant with Vietnamese law have income incurred in Vietnam or xem bóng đá trực tiếp vtv2 obligations in Vietnam (hereinafter referred to as Foreign Contractors, Subcontractors).

- Foreign suppliers without permanent establishments in Vietnam, non-resident foreign individuals engaging in e-commerce business, digital platform-based business, and other services with organizations and individuals in Vietnam (hereinafter referred to as Foreign Suppliers).

- Enterprises, organizations, individuals responsible for withholding and paying taxes on behalf of other taxpayers must declare and identify xem bóng đá trực tiếp vtv2 obligations separately from the taxpayers' obligations according to xem bóng đá trực tiếp vtv2 management laws (except for income-paying agencies upon withholding, paying personal income xem bóng đá trực tiếp vtv2); commercial banks, payment intermediary service providers, or organizations and individuals authorized by foreign suppliers to declare, withhold, and pay taxes on behalf of foreign suppliers (hereinafter referred to as Withholding and Substituting Organizations, Individuals). Income-paying organizations using allocated xem bóng đá trực tiếp vtv2 codes to declare, pay substituted personal income taxes on behalf of others.

- Operators, joint operators, joint-venture enterprises, organizations assigned by the Government of Vietnam to receive Vietnam's share from overlapping oil and gas fields, contractors, and investors participating in petroleum contracts, the parent company - Vietnam Oil and Gas Group representing the host country to receive the profit share from petroleum contracts.

- Households, individuals conducting production, business of goods and services according to the provisions of law without registering as business households through business registration agencies as per regulations of the Government of Vietnam on business households; business individuals from countries sharing land borders with Vietnam conducting goods trading at border markets, border gate markets, and economic zone markets.

- Individuals with income subject to personal income xem bóng đá trực tiếp vtv2 (excluding business individuals).

- Individuals as dependents as per regulations of personal income xem bóng đá trực tiếp vtv2 law.

- Organizations, individuals authorized by xem bóng đá trực tiếp vtv2 authorities to collect.

- Other organizations, households, and individuals with obligations to the state budget.