Is it necessary to terminate trực tiếp bóng đá hôm nay euro tax identification number when a business temporarily suspends its operations in Vietnam?

Is it necessary to terminate trực tiếp bóng đá hôm nay euro tax identification number when a business temporarily suspends its operations in Vietnam?

Based on Article 39 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019:

Termination of Tax Identification NumberValidity

1. Taxpayers registering together with enterprise registration, cooperative registration, business registration shall terminate their tax identification number validity under trực tiếp bóng đá hôm nay euro following circumstances:

a) Termination of business operations or dissolution, bankruptcy;

b) Revocation of trực tiếp bóng đá hôm nay euro enterprise registration certificate, cooperative registration certificate, business registration certificate;

c) Division, merger, consolidation.

2. Taxpayers directly registered with trực tiếp bóng đá hôm nay euro tax authority shall terminate their tax identification number validity under trực tiếp bóng đá hôm nay euro following circumstances:

a) Termination of business operations with no further tax obligations for non-business organizations;

b) Revocation of trực tiếp bóng đá hôm nay euro business registration certificate or equivalent license;

c) Division, merger, consolidation;

d) trực tiếp bóng đá hôm nay euro tax authority issues a notice that trực tiếp bóng đá hôm nay euro taxpayer is not operating at trực tiếp bóng đá hôm nay euro registered address;

dd) trực tiếp bóng đá hôm nay euro individual dies, goes missing, or loses civil capacity according to trực tiếp bóng đá hôm nay euro law;

e) Foreign contractors upon conclusion of trực tiếp bóng đá hôm nay euro contract;

g) Contractors, investors participating in oil and gas contracts upon conclusion of trực tiếp bóng đá hôm nay euro contracts or transfer of all their interests in trực tiếp bóng đá hôm nay euro oil and gas contracts.

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Thus, suspending business operations does not fall under trực tiếp bóng đá hôm nay euro cases requiring a temporary termination of trực tiếp bóng đá hôm nay euro tax identification number validity.

Therefore, when suspending business operations, one does not need to temporarily terminate trực tiếp bóng đá hôm nay euro tax identification number validity.

Is it necessary to terminate trực tiếp bóng đá hôm nay euro tax identification number when a business temporarily suspends its operations in Vietnam?(Image from Internet)

Is it necessary to submit tax declaration documentswhen a business temporarily suspends its operations in Vietnam?

Based on Clause 2, Article 4 ofDecree 126/2020/ND-CP:

Tax administration for taxpayers during trực tiếp bóng đá hôm nay euro period of temporary suspension of operations or business

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2. During trực tiếp bóng đá hôm nay euro period taxpayers temporarily suspend their operations or business:

a) Taxpayers are not required to submit tax declaration documents, except in cases where trực tiếp bóng đá hôm nay euro suspension of operations or business is incomplete for trực tiếp bóng đá hôm nay euro month, quarter, calendar year, or fiscal year. In such cases, monthly, quarterly tax declarations, and annual tax settlement documents still must be submitted.

b) Business households and individuals paying taxes according to a fixed amount method and temporarily suspending their activities will have their tax obligations reassessed by trực tiếp bóng đá hôm nay euro tax authority according to trực tiếp bóng đá hôm nay euro regulations of trực tiếp bóng đá hôm nay euro Minister of Finance.

c) Taxpayers are not allowed to use invoices and not required to submit a report on trực tiếp bóng đá hôm nay euro use of invoices. In cases where taxpayers,as per legal regulations regarding invoices, are permitted to use invoices, they must submit tax declaration documents and reports on trực tiếp bóng đá hôm nay euro use of invoices as stipulated.

d) Taxpayers must comply with decisions and notices from trực tiếp bóng đá hôm nay euro tax authority regarding debt collection, enforced execution of administrative decisions on tax administration, tax compliance inspections, and auditing as stated by trực tiếp bóng đá hôm nay euro Law on Tax Administration.

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Thus, during trực tiếp bóng đá hôm nay euro period of temporary suspension of operations or business, tax declaration documents do not need to be submitted, except in cases where trực tiếp bóng đá hôm nay euro suspension is incomplete for trực tiếp bóng đá hôm nay euro month, quarter, calendar year, or fiscal year. In those scenarios, monthly, quarterly tax declarations, and annual tax settlement documents still must be submitted.

What are trực tiếp bóng đá hôm nay euro regulations regarding tax declaration document submission deadlines in Vietnam?

Based on Article 44 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay euro regulations on tax declaration document submission deadlines are as follows:

- trực tiếp bóng đá hôm nay euro deadline for submitting tax declaration documents for taxes declared monthly or quarterly is as follows:

+ No later than trực tiếp bóng đá hôm nay euro 20th day of trực tiếp bóng đá hôm nay euro month following trực tiếp bóng đá hôm nay euro month in which trực tiếp bóng đá hôm nay euro tax obligation arises for monthly declarations and payments;

+ No later than trực tiếp bóng đá hôm nay euro last day of trực tiếp bóng đá hôm nay euro first month of trực tiếp bóng đá hôm nay euro quarter following trực tiếp bóng đá hôm nay euro quarter in which trực tiếp bóng đá hôm nay euro tax obligation arises for quarterly declarations and payments.

- trực tiếp bóng đá hôm nay euro deadline for submitting tax declaration documents for taxes calculated on an annual basis is as follows:

+ No later than trực tiếp bóng đá hôm nay euro last day of trực tiếp bóng đá hôm nay euro third month after trực tiếp bóng đá hôm nay euro end of trực tiếp bóng đá hôm nay euro calendar year or fiscal year for annual tax settlement documents; no later than trực tiếp bóng đá hôm nay euro last day of trực tiếp bóng đá hôm nay euro first month of trực tiếp bóng đá hôm nay euro calendar year or fiscal year for annual tax declaration documents;

+ No later than trực tiếp bóng đá hôm nay euro last day of trực tiếp bóng đá hôm nay euro fourth month after trực tiếp bóng đá hôm nay euro end of trực tiếp bóng đá hôm nay euro calendar year for personal income tax settlement documents submitted by individuals directly settling taxes;

+ No later than December 15 of trực tiếp bóng đá hôm nay euro preceding year for tax declarations of business households, individuals paying taxes by a fixed amount; for new business activities by business households or individuals, trực tiếp bóng đá hôm nay euro deadline is 10 days from trực tiếp bóng đá hôm nay euro start of business operations.

- trực tiếp bóng đá hôm nay euro deadline for submitting tax declaration documents for taxes declared and paid per occurrence is no later than trực tiếp bóng đá hôm nay euro 10th day from trực tiếp bóng đá hôm nay euro day trực tiếp bóng đá hôm nay euro tax obligation arises.

- trực tiếp bóng đá hôm nay euro deadline for submitting tax declaration documents in cases of business cessation, termination of contracts, or organizational restructuring is no later than trực tiếp bóng đá hôm nay euro 45th day from trực tiếp bóng đá hôm nay euro occurrence of trực tiếp bóng đá hôm nay euro event.

- trực tiếp bóng đá hôm nay euro Government of Vietnam sets trực tiếp bóng đá hôm nay euro deadlines for submitting tax declaration documents for agricultural land use tax; non-agricultural land use tax; land levy; land rent, water surface rent; fees for mineral extraction rights; fees for water resource extraction rights; registration fees; license fees; state budget collections in accordance with laws on management and use of public property; transnational profit reporting.

- trực tiếp bóng đá hôm nay euro deadline for submitting tax declaration documents for export and import goods follows trực tiếp bóng đá hôm nay euro regulations of trực tiếp bóng đá hôm nay euroLuật Hải trực tiếp.

- In cases where taxpayers file tax declarations electronically on trực tiếp bóng đá hôm nay euro last deadline day but trực tiếp bóng đá hôm nay euro tax authority's electronic portal faces technical issues, taxpayers are permitted to submit tax declaration documents and e-tax payment documents on trực tiếp bóng đá hôm nay euro following day when trực tiếp bóng đá hôm nay euro tax authority's electronic portal resumes operation.