Shall trực tiếp bóng đá việt nam hôm nay taxpayer's registration information be made public if they suspend operations in Vietnam?
Shall trực tiếp bóng đá việt nam hôm nay taxpayer's registration information be made public if they suspend operations in Vietnam?
According to Clause 1, Article 22 ofCircular 105/2020/TT-BTC, trực tiếp bóng đá việt nam hôm nay cases of public disclosure of taxpayer registration information are as follows:
Public Disclosure of Taxpayer Registration Information
- trực tiếp bóng đá việt nam hôm nay tax authority shall publicly disclose trực tiếp bóng đá việt nam hôm nay taxpayer's registration information on trực tiếp bóng đá việt nam hôm nay General Department of Taxation's electronic portal for trực tiếp bóng đá việt nam hôm nay following cases:
a) Taxpayer suspends activities and has completed procedures to terminate trực tiếp bóng đá việt nam hôm nay validity of trực tiếp bóng đá việt nam hôm nay tax code (status 01).
b) Taxpayer suspends activities but has not completed procedures to terminate trực tiếp bóng đá việt nam hôm nay validity of trực tiếp bóng đá việt nam hôm nay tax code (status 03).
c) Taxpayer suspends operations, business (status 05).
d) Taxpayer is not operating at trực tiếp bóng đá việt nam hôm nay registered address (status 06).
đ) Taxpayer reinstates trực tiếp bóng đá việt nam hôm nay tax code according to Notice Form No. 19/TB-DKT issued with this Circular.
e) Taxpayer commits violations of trực tiếp bóng đá việt nam hôm nay law on taxpayer registration.
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According to trực tiếp bóng đá việt nam hôm nay above regulations, if trực tiếp bóng đá việt nam hôm nay taxpayer suspends operations, trực tiếp bóng đá việt nam hôm nay Tax Authority will publicly disclose trực tiếp bóng đá việt nam hôm nay taxpayer's registration information on trực tiếp bóng đá việt nam hôm nay General Department of Taxation's electronic portal.
Shall trực tiếp bóng đá việt nam hôm nay taxpayer's registration information be made public if they suspend operations in Vietnam?(Image from Internet)
What is trực tiếp bóng đá việt nam hôm nay basis for determining trực tiếp bóng đá việt nam hôm nay period a taxpayer suspends operations in Vietnam?
According to Clause 1, Article 4 ofDecree 126/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay basis for determining trực tiếp bóng đá việt nam hôm nay period a taxpayer suspends operations is:
- For taxpayers registered along with business registration, cooperative registration, or business registration as prescribed in Clause 1, Article 37 of trực tiếp bóng đá việt nam hôm nay2019 Tax Administration Law, it is trực tiếp bóng đá việt nam hôm nay period during which trực tiếp bóng đá việt nam hôm nay enterprise, cooperative is recorded to suspend business activities by trực tiếp bóng đá việt nam hôm nay business registration authority or cooperative registration authority on trực tiếp bóng đá việt nam hôm nay National Information System for Business Registration or Cooperative Registration.
+ trực tiếp bóng đá việt nam hôm nay business registration authority or cooperative registration authority shall send information on trực tiếp bóng đá việt nam hôm nay suspension of business activities by trực tiếp bóng đá việt nam hôm nay enterprise or cooperative to trực tiếp bóng đá việt nam hôm nay tax authority via electronic means through trực tiếp bóng đá việt nam hôm nay information exchange system on business registration and taxpayer registration within 01 working day or no later than trực tiếp bóng đá việt nam hôm nay next working day from trực tiếp bóng đá việt nam hôm nay date trực tiếp bóng đá việt nam hôm nay business registration authority or cooperative registration authority records it on trực tiếp bóng đá việt nam hôm nay National Information System.
- For taxpayers approved, notified or requested to suspend operations or business by a competent state agency as prescribed in Clause 1, Article 37 of trực tiếp bóng đá việt nam hôm nay2019 Tax Administration Law, it is trực tiếp bóng đá việt nam hôm nay period recorded in trực tiếp bóng đá việt nam hôm nay document issued by trực tiếp bóng đá việt nam hôm nay competent state agency.
+ trực tiếp bóng đá việt nam hôm nay competent state agency shall send documents to trực tiếp bóng đá việt nam hôm nay tax authority directly managing trực tiếp bóng đá việt nam hôm nay taxpayer no later than 03 working days from trực tiếp bóng đá việt nam hôm nay issuance of trực tiếp bóng đá việt nam hôm nay document.
- For taxpayers that are organizations, business households, or business individuals not required to register for business as prescribed in Clause 2, Article 37 of trực tiếp bóng đá việt nam hôm nay2019 Tax Administration Law, they must notify trực tiếp bóng đá việt nam hôm nay tax authority directly managing them at least 01 working day before trực tiếp bóng đá việt nam hôm nay suspension of operations or business.
+ trực tiếp bóng đá việt nam hôm nay tax authority shall issue a confirmation to trực tiếp bóng đá việt nam hôm nay taxpayer regarding trực tiếp bóng đá việt nam hôm nay period they registered for suspension of operations or business no later than 02 working days from trực tiếp bóng đá việt nam hôm nay receipt of trực tiếp bóng đá việt nam hôm nay taxpayer's notification.
+ Taxpayers may suspend operations or business for no more than 1 year per registration. If trực tiếp bóng đá việt nam hôm nay taxpayer is an organization, trực tiếp bóng đá việt nam hôm nay total time of suspension of operations or business shall not exceed 2 years for 2 consecutive registrations.
What are taxpayers prohibited from doing during taxpayer’s business suspension in Vietnam?
According to Clause 2, Article 4 ofDecree 126/2020/ND-CP, it is regulated as follows:
Tax Adminítration for Taxpayers During Suspended Operations or Business
Taxpayers must notify when they suspend operations or business as regulated in Article 37 of trực tiếp bóng đá việt nam hôm nay Tax Administration Law and trực tiếp bóng đá việt nam hôm nay following provisions:
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- during taxpayer’s business suspension or business:
a) Taxpayers are not required to submit tax returns, except when trực tiếp bóng đá việt nam hôm nay taxpayer suspends operations or business for an incomplete month, quarter, calendar year, or fiscal year, they must still submit monthly, quarterly tax declarations; annual settlement dossiers.
b) Business households and individuals subject to lump-sum taxes suspending operations or business will have their tax obligations reassessed by trực tiếp bóng đá việt nam hôm nay tax authority as per trực tiếp bóng đá việt nam hôm nay regulations of trực tiếp bóng đá việt nam hôm nay Minister of Finance.
c) Taxpayers are not allowed to use invoices and are not required to submit reports on invoice utilization. If trực tiếp bóng đá việt nam hôm nay taxpayer is approved by trực tiếp bóng đá việt nam hôm nay tax authority to use invoices according to trực tiếp bóng đá việt nam hôm nay law on invoices, they must submit tax declarations and reports on invoice utilization as regulated.
d) Taxpayers must comply with decisions and notices from Tax Adminítration authorities regarding debt collection, enforcement of administrative Tax Adminítration decisions, audits, and inspections of tax law compliance, and sanctioning of administrative Tax Adminítration violations according to trực tiếp bóng đá việt nam hôm nay Tax Administration Law.
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Thus, during taxpayer’s business suspension, taxpayers are prohibited from trực tiếp bóng đá việt nam hôm nay following:
Taxpayers are not allowed to use invoices and are not required to submit reports on invoice utilization. If trực tiếp bóng đá việt nam hôm nay taxpayer is approved by trực tiếp bóng đá việt nam hôm nay tax authority to use invoices according to trực tiếp bóng đá việt nam hôm nay law on invoices, they must submit tax declarations and reports on invoice utilization as regulated.
