Doanh nghiệp trực tiếp bóng đá euro hôm nay mã số thuế thì có phải trực tiếp bóng đá euro hôm nay đối với mã số thuế
Shall đá bóng trực tiếp income earners’ TINs be deactivated when their income payer’s TIN is deactivated in Vietnam?
Based on point d, clause 3, Article 39 of đá bóng trực tiếpLaw on Tax Administration 2019, regulation on TIN deactivation is as follows:
TIN deactivation
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- đá bóng trực tiếp principle for đá bóng trực tiếp termination of đá bóng trực tiếp TIN validity is prescribed as follows:
a) đá bóng trực tiếp TIN shall not be used in economic transactions from đá bóng trực tiếp date đá bóng trực tiếp tax authority notifies đá bóng trực tiếp termination of its validity;
b) đá bóng trực tiếp TIN of an organization, once deactivatd, shall not be reused, except as provided in Article 40 of this Law;
c) For a business household or business individual, when đá bóng trực tiếp TIN's validity ceases, đá bóng trực tiếp TIN of đá bóng trực tiếp representative of đá bóng trực tiếp business household remains valid and may be used to fulfill other tax obligations of that individual;
d)đá bóng trực tiếp income earners’ TINs will be deactivated when their income payer’s TIN is deactivated;
dd) For a taxpayer that is a managing unit terminating its TIN, đá bóng trực tiếp dependent units must also have their TIN validity deactivatd.
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According to đá bóng trực tiếp above regulation, the income earners’ TINs will be deactivated when their income payer’s TIN is deactivated.
Shall đá bóng trực tiếp income earners’ TINs be deactivated when their income payer’s TIN is deactivated in Vietnam?(Image from đá bóng trực tiếp Internet)
Vietnam: What does đá bóng trực tiếp TIN deactivation applicationinclude?
Based on clause 4, Article 39 of đá bóng trực tiếpLaw on Tax Administration 2019, it is prescribed as follows:
TIN deactivation
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4. đá bóng trực tiếp TIN deactivation application includes:
a) A written request for termination of đá bóng trực tiếp TIN validity;
b) Other relevant documents.
- Taxpayer registration in conjunction with business registration, cooperative registration, or business registration executes dissolution or termination of activity at đá bóng trực tiếp business registration agency, cooperative registration agency, or business registration agency in accordance with đá bóng trực tiếp laws. Before executing at đá bóng trực tiếp business registration agency, cooperative registration agency, business registration agency, đá bóng trực tiếp taxpayer must register with đá bóng trực tiếp tax authority that directly manages them to complete tax payment obligations as prescribed by this Law and other relevant laws.
- Taxpayer registration directly with đá bóng trực tiếp tax authority submits đá bóng trực tiếp dossier for TIN deactivation to đá bóng trực tiếp tax authority managing them within 10 working days from đá bóng trực tiếp date of issuing a document for activity termination or business activity cessation or contract conclusion.
Thus, đá bóng trực tiếp TIN deactivation application includes:
- A written request for termination of đá bóng trực tiếp TIN validity;
- Other relevant documents.
What are obligations for taxpayers to fulfill before TIN deactivation in Vietnam?
According to đá bóng trực tiếp provisions of Article 15 ofCircular 105/2020/TT-BTC, taxpayers must fulfill đá bóng trực tiếp following obligations before TIN deactivation:
- For taxpayers as prescribed in Points a, b, c, d, đ, e, g, h, m, n, Clause 2, Article 4 ofCircular 105/2020/TTTC:
+ đá bóng trực tiếp taxpayer submits a report on đá bóng trực tiếp status of invoice usage as prescribed by law regarding invoices;
+ đá bóng trực tiếp taxpayer completes đá bóng trực tiếp tax return filing, tax payment obligations, and processes any excess tax payments, uncredited value-added tax (if any) as stipulated in Articles 43, 44, 47, 60, 67, 68, 70, 71 of đá bóng trực tiếpLaw on Tax Administration 2019with đá bóng trực tiếp tax management agency;
+ If đá bóng trực tiếp managing unit has subordinate units, all subordinate units must complete đá bóng trực tiếp procedure for TIN deactivation before đá bóng trực tiếp managing unit deactivats its TIN validity.
+ For business households, business individuals as prescribed in Point i, Clause 2, Article 4 ofCircular 105/2020/TT-BTC:
+ đá bóng trực tiếp taxpayer submits a report on đá bóng trực tiếp status of invoice usage as required by law regarding invoices if invoices are used;
+ đá bóng trực tiếp taxpayer fulfills tax obligations and processes excess tax payments as prescribed in Articles 60, 67, 69, 70, 71 of đá bóng trực tiếpLaw on Tax Administration 2019with đá bóng trực tiếp tax management agency for business households, business individuals paying tax under đá bóng trực tiếp presumptive method.
+ đá bóng trực tiếp taxpayer completes đá bóng trực tiếp tax return filing, tax obligations, and processes any excess tax payments, uncredited value-added tax (if any) as prescribed in Articles 43, 44, 47, 60, 67, 68, 70, 71 of đá bóng trực tiếpLaw on Tax Administration 2019with đá bóng trực tiếp tax management agency for business households, business individuals paying tax according to đá bóng trực tiếp declaration method.
- For business households transitioning to small and medium enterprises as stipulated by đá bóng trực tiếp Law on Supporting Small and Medium Enterprises, đá bóng trực tiếp household must fulfill tax obligations with đá bóng trực tiếp tax authority that directly manages them or send a written commitment to đá bóng trực tiếp tax authority that đá bóng trực tiếp small and medium enterprise transitioning from đá bóng trực tiếp business household will inherit all tax obligations of đá bóng trực tiếp business household as prescribed by law on supporting small and medium enterprises.
- For individuals as prescribed in Points k, l, Clause 2, Article 4 ofCircular 105/2020/TT-BTC:
đá bóng trực tiếp taxpayer fulfills tax obligations and processes excess tax payments as specified in Articles 60, 67, 69, 70, 71 of đá bóng trực tiếpLaw on Tax Administration 2019with đá bóng trực tiếp tax management agency.
