Shall an enterprise submit a report on use trực tiếp bóng đá việt nam hôm nay invoices prior to TIN deactivation in Vietnam?
Shall an enterprisesubmit a report on use trực tiếp bóng đá việt nam hôm nay invoices prior to TIN deactivation in Vietnam?
Pursuant to Point a Clause 1 Article 15 trực tiếp bóng đá việt nam hôm nayCircular 105/2020/TT-BTC, it is stipulated regarding the obligations to be fulfilled by the taxpayer prior to TIN deactivation as follows:
Obligations to be fulfilled by the taxpayer prior to TIN deactivation
- For taxpayers as prescribed at Points a, b, c, d, đ, e, g, h, m, n Clause 2 Article 4 trực tiếp bóng đá việt nam hôm nay this Circular:
- Taxpayers must submit a Report on the Invoice Usage Status according to the legislation on invoices;
- Taxpayers must fulfill the obligations trực tiếp bóng đá việt nam hôm nay submitting tax declaration dossiers, paying taxes, and processing overpaid tax amounts, and uncredited VAT (if any) according to Articles 43, 44, 47, 60, 67, 68, 70, 71 trực tiếp bóng đá việt nam hôm nay the Law on Tax Administration with the tax management agency;
- In cases where the managing entity has dependent units, all dependent units must complete procedures to deactivate their TINs prior to TIN deactivation trực tiếp bóng đá việt nam hôm nay the managing entity.
- For business households and individual businesses as prescribed at Point i Clause 2 Article 4 trực tiếp bóng đá việt nam hôm nay this Circular:
- Taxpayers must submit a report on the invoice usage status according to the legislation on invoices if invoices are used;
- Taxpayers must fulfill the tax payment obligations and process overpaid tax amounts according to Articles 60, 67, 69, 70, 71 trực tiếp bóng đá việt nam hôm nay the Law on Tax Administration with the tax management agency for business households and individual businesses paying taxes under the presumptive tax method.
- Taxpayers must fulfill the obligations trực tiếp bóng đá việt nam hôm nay submitting tax declaration dossiers, paying taxes, and processing overpaid tax amounts, and uncredited VAT (if any) according to Articles 43, 44, 47, 60, 67, 68, 70, 71 trực tiếp bóng đá việt nam hôm nay the Law on Tax Administration with the tax management agency for business households and individual businesses paying taxes under the declaration method.
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Simultaneously, referring to Clause 2 Article 4 trực tiếp bóng đá việt nam hôm nayCircular 105/2020/TT-BTCstipulating about taxpayers who directly perform taxpayer registration with the tax authority.
It can be seen that businesses subject to direct taxpayer registration with the tax authority must report on the invoice usage status prior to TIN deactivation.
Shall an enterprise submit a report on use trực tiếp bóng đá việt nam hôm nay invoices prior to TIN deactivation in Vietnam?(Image from the Internet)
What are cases trực tiếp bóng đá việt nam hôm nay TIN deactivation in Vietnam?
Based on Clauses 1 and 2 Article 39 trực tiếp bóng đá việt nam hôm nay theLaw on Tax Administration 2019, the cases trực tiếp bóng đá việt nam hôm nay TIN deactivation are regulated as follows:
[1]If taxpayers register taxpayers together with enterprise registration, cooperative registration, business registration, the deactivation trực tiếp bóng đá việt nam hôm nay the TIN validity is executed when falling into any trực tiếp bóng đá việt nam hôm nay the following cases:
- deactivating business activities or dissolution, bankruptcy;
- Being revoked trực tiếp bóng đá việt nam hôm nay the enterprise registration certificate, cooperative registration certificate, business registration certificate;
- Being divided, merged, or consolidated.
[2]Taxpayers who register directly with the tax authority deactivate their TIN validity when falling into any trực tiếp bóng đá việt nam hôm nay the following cases:
- deactivating business activities, no longer having tax obligations for non-business organizations;
- Being revoked trực tiếp bóng đá việt nam hôm nay business registration certificate or equivalent license;
- Being divided, merged, or consolidated;
- Being notified by the tax authority that the taxpayer is not operating at the registered address;
- Individual dies, goes missing, loses civil act capacity as prescribed by law;
- Foreign contractor at contract deactivation;
- Contractors, investors participating in petroleum agreements at the end trực tiếp bóng đá việt nam hôm nay the contract or transferring all rights to participate in the petroleum agreement.
What are the rules trực tiếp bóng đá việt nam hôm nay TIN deactivation in Vietnam?
According to Clause 3 Article 39 trực tiếp bóng đá việt nam hôm nay theLaw on Tax Administration 2019, the rules trực tiếp bóng đá việt nam hôm nay TIN deactivationare:
- The TIN must not be used in economic transactions from the date the tax authority announces its deactivation;
- The TIN trực tiếp bóng đá việt nam hôm nay an organization, once deactivated, cannot be reused, except as prescribed in Article 40 trực tiếp bóng đá việt nam hôm nay theLaw on Tax Administration 2019;
- The TIN trực tiếp bóng đá việt nam hôm nay an enterprise household or individual when deactivated will not affect the validity trực tiếp bóng đá việt nam hôm nay the TIN trực tiếp bóng đá việt nam hôm nay the household representative and can be used for other tax obligations trực tiếp bóng đá việt nam hôm nay that individual;
- When an enterprise, economic organization, other organization, and individual deactivate their TIN validity, they must concurrently deactivate the substitute TIN;
- A taxpayer being the managing unit who deactivates their TIN validity results in the deactivation trực tiếp bóng đá việt nam hôm nay the TINs trực tiếp bóng đá việt nam hôm nay dependent units.
