Is lịch trực tiếp bóng đá hôm nay TIN issued to household business also a TIN issued to individual in Vietnam?

Is lịch trực tiếp bóng đá hôm nay TIN issued to household business also a TIN issued to individual in Vietnam?

According to Clause 3, Article 30 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, lịch trực tiếp bóng đá hôm nay issuance of TINs is regulated as follows:

Subjects for taxpayer registration and issuance of TINs

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3. lịch trực tiếp bóng đá hôm nay issuance of TINs is regulated as follows:

a) Enterprises, economic organizations, and other organizations are issued a unique TIN to be used throughout their operation from lịch trực tiếp bóng đá hôm nay time of taxpayer registration until lịch trực tiếp bóng đá hôm nay TIN ceases to be valid. Taxpayers with branches, representative offices, or dependent units that directly perform tax obligations are issued dependent TINs. In cases where enterprises, organizations, branches, representative offices, or dependent units carry out taxpayer registration through lịch trực tiếp bóng đá hôm nay inter-connected single-window mechanism along with business registration, cooperative registration, or business operation registration, lịch trực tiếp bóng đá hôm nay number on lịch trực tiếp bóng đá hôm nay business registration certificate, cooperative registration certificate, or business operation registration certificate is also lịch trực tiếp bóng đá hôm nay TIN;

b) Individuals are issued a unique TIN to be used throughout their lifetime. Dependents of an individual are issued a TIN to account for personal income tax deductions. lịch trực tiếp bóng đá hôm nay TIN issued to lịch trực tiếp bóng đá hôm nay dependent is also lịch trực tiếp bóng đá hôm nay individual’s TIN when lịch trực tiếp bóng đá hôm nay dependent incurs obligations with lịch trực tiếp bóng đá hôm nay state budget;

c) Enterprises, organizations, and individuals responsible for withholding and paying tax on behalf of others are issued a substitute TIN to declare and pay tax on behalf of lịch trực tiếp bóng đá hôm nay taxpayer;

d) Issued TINs may not be reused for another taxpayer;

dd) lịch trực tiếp bóng đá hôm nay TIN of enterprises, economic organizations, or other organizations remains unchanged after changes in type, sale, gifting, or inheritance;

e) lịch trực tiếp bóng đá hôm nay TIN issued to households, household businesses, and individual businesses is lịch trực tiếp bóng đá hôm nay TIN issued to lịch trực tiếp bóng đá hôm nay individual representing lịch trực tiếp bóng đá hôm nay household, household business, or individual business.

Thus, lịch trực tiếp bóng đá hôm nay TIN for a household business is lịch trực tiếp bóng đá hôm nay TIN issued to lịch trực tiếp bóng đá hôm nay individual representing lịch trực tiếp bóng đá hôm nay household business.

Vietnam: Is lịch trực tiếp bóng đá hôm nay TIN issued to household business also a TIN issued to individual?

How is tax calculated for household businesses in Vietnam?

According to Article 10 ofCircular 40/2021/TT-BTC, tax calculation for household businesses is as follows:

lịch trực tiếp bóng đá hôm nay tax basis for household businesses and individual businesses is taxable revenue and lịch trực tiếp bóng đá hôm nay tax rate applied to that revenue.

- Taxable revenue

Taxable VAT and personal income revenue for household businesses and individuals include all sales, processing fees, commissions, service provision revenues incurred during lịch trực tiếp bóng đá hôm nay tax period from production, business activities, including bonuses, sales achievements supports, promotions, trade, and payment discounts, supports in cash or in kind; subsidies, surcharges, excess charges, and additional fees as regulated; compensation for contract breaches and other damages (only counted into personal income taxable revenue); and any other revenue earned by household businesses, irrespective of whether it has been collected.

- Tax rate applied to revenue

+ lịch trực tiếp bóng đá hôm nay tax rate includes lịch trực tiếp bóng đá hôm nay VAT and personal income tax rate, applied specifically to each field or sector as guided in Appendix I issued withThông tư 40/2021/TT-BTC.

+ In cases where household businesses and individuals operate in multiple fields or sectors, they declare and calculate taxes based on lịch trực tiếp bóng đá hôm nay revenue tax rate applicable to each field or sector. If household businesses and individuals cannot determine lịch trực tiếp bóng đá hôm nay taxable revenue of each field or sector, or if lịch trực tiếp bóng đá hôm nay determination is inconsistent with actual business operations, lịch trực tiếp bóng đá hôm nay tax authority will stipulate lịch trực tiếp bóng đá hôm nay taxable revenue for each field or sector under lịch trực tiếp bóng đá hôm nay tax management law.

- Determining lịch trực tiếp bóng đá hôm nay payable tax amount

VAT payable = Taxable VAT revenue x VAT rate

Personal income tax payable = Taxable personal income revenue x Personal income tax rate

Where:

+ Taxable VAT and personal income revenue are guided by Clause 1, Article 10 ofCircular 40/2021/TT-BTC.

+ VAT and personal income tax rates are guided in Appendix I issued withThông tư 40/2021/TT-BTC.

What is lịch trực tiếp bóng đá hôm nay first-time taxpayer registration period for household businesses in Vietnam?

Based on Clause 2, Article 33 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, lịch trực tiếp bóng đá hôm nay first-time taxpayer registration period is regulated as follows:

Time limit for first-time taxpayer registration

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2. Taxpayers registering directly with tax authorities have a registration period of 10 working days from lịch trực tiếp bóng đá hôm nay following date:

a) Issuance of lịch trực tiếp bóng đá hôm nay household business registration certificate, establishment and operation license, investment registration certificate, or establishment decision;

b) Commencement of business activities in case of organizations not subject to business registration or household businesses and individuals subject to registration but not yet issued a business registration certificate;

c) Arising responsibility for tax withholding and paying on behalf of others; organizations paying on behalf of individuals under contracts, business cooperation documents;

d) Signing a contract for undertaking work with foreign contractors or subcontractors registering for paying tax directly to tax authorities; signing contracts, petroleum agreements;

dd) Arising personal income tax obligations;

e) Arising a request for tax refund;

g) Arising other obligations with lịch trực tiếp bóng đá hôm nay state budget.

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lịch trực tiếp bóng đá hôm nay first-time taxpayer registration period for household businesses is 10 working days from lịch trực tiếp bóng đá hôm nay date of issuance of lịch trực tiếp bóng đá hôm nay household business registration certificate as regulated.