Shall trực tiếp bóng đá hôm nay enterprises have their TIN deactivated in case of shutdown in Vietnam?
Shall trực tiếp bóng đá hôm nay enterprises have their TINdeactivated in case of shutdown in Vietnam?
According to Clauses 1 and 2, Article 39 of trực tiếp bóng đá hôm nay2019 Law on Tax Administration, trực tiếp bóng đá hôm nay circumstances under which taxpayers must deactivate their TINs are regulated as follows:
Deactivation of TIN
- Taxpayers registered with trực tiếp bóng đá hôm nay business registration, cooperative registration, business registration are required to deactivate their TINs in trực tiếp bóng đá hôm nay following circumstances:
a) Shutdown or dissolution, bankruptcy;
b) Business registration certificates, cooperative registration certificates, business registration certificates are revoked;
c) Division, merger, consolidation occurs.
- Taxpayers directly registered with trực tiếp bóng đá hôm nay tax authority must deactivate their TINs in trực tiếp bóng đá hôm nay following circumstances:
a) deactivation of business activities, no longer incurring tax obligations for non-business organizations;
b) Revocation of business registration certificate or equivalent license;
c) Division, merger, consolidation occurs;
d) Tax authority issues a notice that trực tiếp bóng đá hôm nay taxpayer is not operating at trực tiếp bóng đá hôm nay registered address;
dd) Individual dies, is missing, or loses civil act capacity as prescribed by law;
e) Foreign contractors upon contract conclusion;
g) Contractors, investors involved in petroleum contracts upon contract deactivation or full transfer of rights to participate in petroleum contracts.
...
Therefore, taxpayers in trực tiếp bóng đá hôm nay case of dissolved business activities must deactivate their TINs.
Shall trực tiếp bóng đá hôm nay enterprises have their TIN deactivated in case of shutdown in Vietnam?(Image from trực tiếp bóng đá hôm nay Internet)
What are trực tiếp bóng đá hôm nay obligations of taxpayers before TIN deactivation in Vietnam?
According to Article 15 ofCircular 105/2020/TT-BTC, there are regulations concerning trực tiếp bóng đá hôm nay obligations that taxpayers must fulfill in each case before TIN deactivation. Specifically:
- For taxpayers as per Point a, b, c, d, đ, e, g, h, m, n Clause 2 Article 4 ofCircular 105/2020/TT-BTC:
+ Taxpayers must submit a report on trực tiếp bóng đá hôm nay use of invoices as prescribed by invoice law;
+ Taxpayers must complete trực tiếp bóng đá hôm nay obligation to submit tax declarations, pay taxes, and handle excess tax payments and VAT not yet deducted (if any) under Articles 43, 44, 47, 60, 67, 68, 70, 71 of trực tiếp bóng đá hôm nay2019 Law on Tax Administrationwith trực tiếp bóng đá hôm nay tax authority;
+ In cases where there are dependent units, all must fulfill procedures to deactivate trực tiếp bóng đá hôm nay TIN before trực tiếp bóng đá hôm nay main unit deactivates its TIN.
- For business households, individual businesses under Point i Clause 2 Article 4 ofCircular 105/2020/TT-BTC:
+ Taxpayers must submit a report on invoice usage as prescribed by law if using invoices;
+ Taxpayers must complete tax payment obligations and handle trực tiếp bóng đá hôm nay excess tax payments under Articles 60, 67, 69, 70, 71 of trực tiếp bóng đá hôm nay2019 Law on Tax Administrationwith tax authorities for business households, individual businesses paying tax via lump sum;
+ Taxpayers must complete tax declaration, tax payment obligations, and handle excess tax payments, undeducted VAT (if any) under Articles 43, 44, 47, 60, 67, 68, 70, 71 of trực tiếp bóng đá hôm nay2019 Law on Tax Administrationwith tax authorities for business households, individual businesses paying tax via declaration method.
- Business households transitioning to small and medium enterprises in accordance with trực tiếp bóng đá hôm nay Law on Supporting Small and Medium Enterprises must complete tax obligations with trực tiếp bóng đá hôm nay directly managing tax authority or send a written commitment to trực tiếp bóng đá hôm nay tax authority stating that trực tiếp bóng đá hôm nay small and medium enterprise converted from a business household inherits all trực tiếp bóng đá hôm nay tax obligations of trực tiếp bóng đá hôm nay business household as prescribed by trực tiếp bóng đá hôm nay law on supporting small and medium enterprises.
- For individuals under Point k, l Clause 2 Article 4 ofCircular 105/2020/TT-BTC:
Taxpayers must complete tax payment obligations and handle excess tax payments as prescribed in Articles 60, 67, 69, 70, 71 of trực tiếp bóng đá hôm nay2019 Law on Tax Administrationwith tax management agencies.
What are principles of TIN deactivation in Vietnam?
Based on Clause 3, Article 39 of trực tiếp bóng đá hôm nay2019 Law on Tax Administration, regulations on trực tiếp bóng đá hôm nay principles of deactivating TIN are specified:
- trực tiếp bóng đá hôm nay TIN must not be used in economic transactions from trực tiếp bóng đá hôm nay date trực tiếp bóng đá hôm nay tax authority announces its deactivation of validity;
- trực tiếp bóng đá hôm nay TIN of an organization, when deactivated, must not be reused, except as prescribed in Article 40 of this Law;
- When business households or individual businesses deactivate TIN, trực tiếp bóng đá hôm nay TIN of trực tiếp bóng đá hôm nay household representative does not lose its validity and can be used for other tax obligations of that individual;
- When enterprises, economic organizations, other organizations, and individuals deactivate their TIN, they must simultaneously deactivate trực tiếp bóng đá hôm nay validity of trực tiếp bóng đá hôm nay substitute TIN;
- If trực tiếp bóng đá hôm nay taxpayer as trực tiếp bóng đá hôm nay main unit deactivates trực tiếp bóng đá hôm nay TIN, trực tiếp bóng đá hôm nay dependent units must also have their TIN deactivated.
