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Shall issued TINs be reissued to another taxpayer in Vietnam?
Based on Clause 3, Article 30 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019, it is stipulated as follows:
Subject to taxpayer registration and issuance of TIN
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3. trực tiếp bóng đá hôm nay euro issuance of TINs is regulated as follows:
a) Enterprises, economic organizations, and other organizations are assigned a unique TIN for use throughout their operations from trực tiếp bóng đá hôm nay euro time of taxpayer registration until trực tiếp bóng đá hôm nay euro TIN is no longer valid. Taxpayers having branches, representative offices, and dependent units directly fulfilling tax obligations are given dependent TINs. If businesses, organizations, branches, representative offices, or dependent units register for taxpayer registration through an interconnected single-window mechanism along with enterprise registration, cooperative registration, or business registration, trực tiếp bóng đá hôm nay euro tax number on trực tiếp bóng đá hôm nay euro certificate of enterprise registration, cooperative registration, or business registration is concurrently trực tiếp bóng đá hôm nay euro TIN;
b) Individuals are issued a unique TIN for their lifetime. Dependents of trực tiếp bóng đá hôm nay euro individual receive a TIN for personal income taxpayer exemptions, which also serves as trực tiếp bóng đá hôm nay euro dependent's TIN when they incur obligations to trực tiếp bóng đá hôm nay euro state budget;
c) Enterprises, organizations, and individuals responsible for withholding and submitting taxes on behalf of others are issued proxy TINs to fulfill tax declarations and payments on behalf of trực tiếp bóng đá hôm nay euro taxpayer;
d) TINs already issued shall not be reused or reassigned to another taxpayer;
đ) trực tiếp bóng đá hôm nay euro TIN of enterprises, economic organizations, or other organizations remains unchanged after changes in type, sales, gifting, donating, or inheritance;
e) trực tiếp bóng đá hôm nay euro TIN assigned to households, household businesses, and individual businesses is trực tiếp bóng đá hôm nay euro TIN assigned to trực tiếp bóng đá hôm nay euro representative individual of such entities.
4. Tax registration includes:
a) Initial tax registration;
b) Notice of changes in taxpayer registration information;
c) Notification of temporary cessation of activities, business;
d) TIN deactivation;
đ) Restoration of TIN.
Based on trực tiếp bóng đá hôm nay euro above regulations, a TIN that has been assigned cannot be reused or reassigned to another taxpayer.
Therefore, a TIN that has been assigned to an individual cannot be used to reassign to another individual taxpayer.
Shall issued TINs be reissued to another taxpayer in Vietnam?(Image from Internet)
Vietnam: Shall trực tiếp bóng đá hôm nay euro tax authorities reissue a TIN notification if it is lost?
Based on Clause 3, Article 34 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019regarding trực tiếp bóng đá hôm nay euro issuance of taxpayer registration certificates, it is stipulated as follows:
Issuance of taxpayer registration certificate
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3. In trực tiếp bóng đá hôm nay euro case of loss, tearing, damage, or burning of trực tiếp bóng đá hôm nay euro taxpayer registration certificate or TIN notification, trực tiếp bóng đá hôm nay euro tax authority shall reissue it within 2 working days from trực tiếp bóng đá hôm nay euro date of receiving trực tiếp bóng đá hôm nay euro full application for reissuance submitted by trực tiếp bóng đá hôm nay euro taxpayer as prescribed.
As such, based on trực tiếp bóng đá hôm nay euro above regulations, in trực tiếp bóng đá hôm nay euro event an individual loses their TIN notification, they may submit an application for reissuance of trực tiếp bóng đá hôm nay euro TIN notification to trực tiếp bóng đá hôm nay euro tax authority.
trực tiếp bóng đá hôm nay euro tax authority shall reissue it within 2 working days from trực tiếp bóng đá hôm nay euro date of receiving trực tiếp bóng đá hôm nay euro full application for reissuance submitted by trực tiếp bóng đá hôm nay euro taxpayer as prescribed.
What are trực tiếp bóng đá hôm nay euro cases of TIN deactivation in Vietnam?
Based on Article 39 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019regarding cases of TIN deactivation as follows:
- Taxpayers registering for taxpayer registration along with enterprise registration, cooperative registration, or business registration shall deactivate TIN validity in trực tiếp bóng đá hôm nay euro following cases:
+ deactivation of business activities or dissolution, bankruptcy;
+ Revocation of trực tiếp bóng đá hôm nay euro certificate of enterprise registration, cooperative registration, or business registration;
+ Merger, consolidation.
- Taxpayers registering directly with trực tiếp bóng đá hôm nay euro tax authorities shall deactivate TIN validity in trực tiếp bóng đá hôm nay euro following cases:
+ deactivation of business activities, no longer incurring tax obligations for non-business organizations;
+ Revocation of business registration certificate or equivalent license;
+ Merger, consolidation;
+ Being notified by trực tiếp bóng đá hôm nay euro tax authority that trực tiếp bóng đá hôm nay euro taxpayer is not operating at trực tiếp bóng đá hôm nay euro registered address;
+ Individual dies, is missing, or loses civil capacity according to legal regulations;
+ Foreign contractors when trực tiếp bóng đá hôm nay euro contract ends;
+ Contractors, investors participating in oil and gas contracts when trực tiếp bóng đá hôm nay euro contract ends or transfers all rights under trực tiếp bóng đá hôm nay euro oil and gas contract.
- trực tiếp bóng đá hôm nay euro principles for TIN deactivation are regulated as follows:
+ trực tiếp bóng đá hôm nay euro TIN must not be used in economic transactions from trực tiếp bóng đá hôm nay euro date trực tiếp bóng đá hôm nay euro tax authority announces trực tiếp bóng đá hôm nay euro deactivation of its validity;
+ Once trực tiếp bóng đá hôm nay euro TIN for an organization has been deactivated, it cannot be reused, except in cases stipulated in Article 40 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019;
+ trực tiếp bóng đá hôm nay euro TIN of households, individual businesses, when deactivated in validity, does not affect trực tiếp bóng đá hôm nay euro validity of trực tiếp bóng đá hôm nay euro TIN of trực tiếp bóng đá hôm nay euro household representative and remains for other tax obligations of that individual;
+ When enterprises, economic organizations, other organizations, and individuals deactivate their TIN validity, trực tiếp bóng đá hôm nay euro proxy TIN must also be deactivated;
+ If trực tiếp bóng đá hôm nay euro taxpayer is trực tiếp bóng đá hôm nay euro managing unit, its TIN deactivation requires trực tiếp bóng đá hôm nay euro dependent units to also deactivate their TIN validity.
- trực tiếp bóng đá hôm nay euro application for TIN deactivation includes:
+ A document requesting trực tiếp bóng đá hôm nay euro TIN deactivation;
+ Other relevant papers.
- Taxpayers registering for taxpayer registration along with enterprise registration, cooperative registration, or business registration shall register dissolution or deactivation of activities with trực tiếp bóng đá hôm nay euro enterprise registration authority, cooperative registration, or business registration according to legal regulations. Before doing so, trực tiếp bóng đá hôm nay euro taxpayer must register with trực tiếp bóng đá hôm nay euro direct managing tax authority to complete their tax obligations as prescribed by this Law and other relevant legal regulations.
- Taxpayers registering directly with trực tiếp bóng đá hôm nay euro tax authority must submit trực tiếp bóng đá hôm nay euro application for TIN deactivation to trực tiếp bóng đá hôm nay euro direct managing tax authority within 10 working days from trực tiếp bóng đá hôm nay euro date of trực tiếp bóng đá hôm nay euro decision to deactivate or cease business operations or trực tiếp bóng đá hôm nay euro contract's conclusion.
