Shall lịch trực tiếp bóng đá hôm nay revocation of a business registration certificate lead to lịch trực tiếp bóng đá hôm nay TIN reactivation in Vietnam?
Shall lịch trực tiếp bóng đá hôm nay revocation of a business registration certificate lead tothe TIN reactivation in Vietnam?
Based on Article 39 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, lịch trực tiếp bóng đá hôm nay TIN deactivation in certain cases is stipulated as follows:
(1) A taxpayer registering with business registration, cooperative registration, business operation registration shall deactivate lịch trực tiếp bóng đá hôm nay TIN in lịch trực tiếp bóng đá hôm nay following cases:
- Cease business operation or dissolution, bankruptcy;
- Business registration certificate, cooperative registration certificate, or business operation registration certificate is revoked;
- Split, merger, consolidation.
(2) A taxpayer directly registering with lịch trực tiếp bóng đá hôm nay tax authority shall deactivate lịch trực tiếp bóng đá hôm nay TIN in lịch trực tiếp bóng đá hôm nay following cases:
- Cease business operations, no longer have tax obligations for a non-business entity;
- Business registration certificate or equivalent license is revoked;
- Split, merger, consolidation;
- Tax authority issues a notification that lịch trực tiếp bóng đá hôm nay taxpayer is not operating at lịch trực tiếp bóng đá hôm nay registered address;
- Individual dies, goes missing, or loses civil act capacity as prescribed by law;
- Foreign contractor upon contract completion;
- Contractor, investor participating in a petroleum contract upon contract completion or full transfer of contract participation rights.
*Notes:
- A taxpayer registering with business registration, cooperative registration, business operation registration must complete dissolution or cease-operation registration at lịch trực tiếp bóng đá hôm nay business registration authority, cooperative registration, business registration according to legal regulations. Before doing so, lịch trực tiếp bóng đá hôm nay taxpayer must register with lịch trực tiếp bóng đá hôm nay managing tax authority to fulfill tax obligations as per this law and other relevant laws.
- A taxpayer directly registering with a tax authority must submit a TIN deactivation application to lịch trực tiếp bóng đá hôm nay managing tax authority within 10 working days from lịch trực tiếp bóng đá hôm nay date of document for deactivation of operation or business operation or contract completion.
Thus, in cases where lịch trực tiếp bóng đá hôm nay business registration certificate is revoked, lịch trực tiếp bóng đá hôm nay TIN is deactivated.
Shall lịch trực tiếp bóng đá hôm nay revocation of a business registration certificate lead tothe TIN reactivation in Vietnam? (Image from lịch trực tiếp bóng đá hôm nay Internet)
What obligations must be fulfilled before TIN reactivation in Vietnam?
Pursuant to Clause 1, Article 15 ofCircular 105/2020/TT-BTC, lịch trực tiếp bóng đá hôm nay provisions are as follows:
Obligations that taxpayers must fulfill before TIN deactivation
1. For taxpayers as stipulated in Points a, b, c, d, dd, e, g, h, m, n Clause 2, Article 4 of this Circular:
- Taxpayers must submit a report on lịch trực tiếp bóng đá hôm nay utilization of invoices in accordance with invoice regulations;
- Taxpayers must complete lịch trực tiếp bóng đá hôm nay filing of tax returns, pay taxes, and handle any overpaid tax amounts, non-deductible value-added tax (if any) as per Articles 43, 44, 47, 60, 67, 68, 70, 71 of lịch trực tiếp bóng đá hôm nay Tax Management Law with lịch trực tiếp bóng đá hôm nay managing tax authority;
- In cases where a governing unit has dependent branches, all dependent units must complete procedures for TIN deactivation before lịch trực tiếp bóng đá hôm nay TIN of lịch trực tiếp bóng đá hôm nay governing unit is deactivated.
Accordingly:
- Taxpayers must submit a report on lịch trực tiếp bóng đá hôm nay utilization of invoices as per lịch trực tiếp bóng đá hôm nay invoice regulations;
- Taxpayers must complete lịch trực tiếp bóng đá hôm nay filing of tax returns, pay taxes, and address any overpaid tax amounts, and non-deductible value-added tax (if any);
- If a governing unit has dependent units, all dependent units must complete procedures for TIN deactivation before lịch trực tiếp bóng đá hôm nay governing unit's TIN is deactivated.
What are lịch trực tiếp bóng đá hôm nay regulations for TIN reactivation in Vietnam?
According to Article 40 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, TIN reactivation regulations are as follows:
- A taxpayer registering with business registration, cooperative registration, business operation can have lịch trực tiếp bóng đá hôm nay TIN reactivated if legal status is reinstated under business registration, cooperative registration, business operation laws.
- A taxpayer directly registering with lịch trực tiếp bóng đá hôm nay tax authority submits a TIN reactivation application to lịch trực tiếp bóng đá hôm nay managing tax authority in lịch trực tiếp bóng đá hôm nay following cases:
+ A competent authority issues a document canceling lịch trực tiếp bóng đá hôm nay decision to revoke lịch trực tiếp bóng đá hôm nay business registration certificate or equivalent license;
+ There is a need to resume business after submitting a TIN deactivation file to lịch trực tiếp bóng đá hôm nay tax authority but before lịch trực tiếp bóng đá hôm nay tax authority issues lịch trực tiếp bóng đá hôm nay deactivation notification;
+ lịch trực tiếp bóng đá hôm nay tax authority notifies that lịch trực tiếp bóng đá hôm nay taxpayer is not operating at lịch trực tiếp bóng đá hôm nay registered address, but lịch trực tiếp bóng đá hôm nay license has not been revoked, and lịch trực tiếp bóng đá hôm nay TIN has not been deactivated.
- lịch trực tiếp bóng đá hôm nay TIN can continue to be used in economic transactions from lịch trực tiếp bóng đá hôm nay effective date of lịch trực tiếp bóng đá hôm nay business registration authority’s decision to reactivate legal status or lịch trực tiếp bóng đá hôm nay tax authority's TIN reactivation notification date.
- lịch trực tiếp bóng đá hôm nay TIN reactivation application includes:
+ A request for TIN reactivation;
+ Other relevant documents.
