Shall trực tiếp bóng đá k+ trực tiếp bóng đá k+ TIN of trực tiếp bóng đá k+ representative of trực tiếp bóng đá k+ household business in Vietnam remain valid due to trực tiếp bóng đá k+ TIN deactivation?
What is a Tax Identification Number (TIN)?
Based on Article 3 of trực tiếp bóng đá k+2019 Law on Tax Administrationstipulated as follows:
Explanation of Terms
In this Law, trực tiếp bóng đá k+ following terms are construed as follows:
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4. trực tiếp bóng đá k+ taxpayer's headquarters is trực tiếp bóng đá k+ location where trực tiếp bóng đá k+ taxpayer conducts part or all of their business activities, including trực tiếp bóng đá k+ main office, branches, stores, production sites, places to store goods, locations for assets used in production and business; places of residence, or where tax liabilities arise.
5. A tax identification number (TIN) is a series of 10 digits or 13 digits and other characters issued by trực tiếp bóng đá k+ tax authorities to trực tiếp bóng đá k+ taxpayer for tax management purposes.
6. trực tiếp bóng đá k+ tax period is trực tiếp bóng đá k+ timeframe for determining trực tiếp bóng đá k+ amount of tax payable to trực tiếp bóng đá k+ state budget in accordance with tax laws.
A tax identification number (TIN) is a series of digits issued by trực tiếp bóng đá k+ tax authorities to trực tiếp bóng đá k+ taxpayer for tax management purposes. This series comprises 10 digits or 13 digits and other characters.
Shall trực tiếp bóng đá k+ trực tiếp bóng đá k+ TIN of trực tiếp bóng đá k+ representative of trực tiếp bóng đá k+ household business in Vietnam remain valid due to trực tiếp bóng đá k+ TIN deactivation in Vietnam?
Based on Article 16 ofCircular 105/2020/TT-BTCstipulated as follows:
Processing of TIN Deactivation Applications and Issuing Results
1. Processing of TIN deactivation applications for taxpayers, as stipulated in Clause 1, Article 14 of this Circular:
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b) trực tiếp bóng đá k+ tax authority managing trực tiếp bóng đá k+ collection implements:
b.1) Perform trực tiếp bóng đá k+ tasks stipulated in Points a.2, a.3 of this Clause regarding trực tiếp bóng đá k+ collections arising in trực tiếp bóng đá k+ area.
b.2) Update trực tiếp bóng đá k+ information of taxpayers who have completed their tax obligations for trực tiếp bóng đá k+ collections managed by trực tiếp bóng đá k+ tax authority into trực tiếp bóng đá k+ taxpayer registration system on trực tiếp bóng đá k+ same working day or no later than trực tiếp bóng đá k+ beginning of trực tiếp bóng đá k+ next working day after trực tiếp bóng đá k+ taxpayer has completed their tax obligations at trực tiếp bóng đá k+ managing tax authority.
c) For household businesses, individual businesses after deactivating trực tiếp bóng đá k+ TIN of trực tiếp bóng đá k+ business activity, trực tiếp bóng đá k+ TIN of trực tiếp bóng đá k+ representative of trực tiếp bóng đá k+ household business can still be used to fulfill tax obligations as an individual.
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For household businesses, after deactivating trực tiếp bóng đá k+ TIN of their business activities, trực tiếp bóng đá k+ TIN of trực tiếp bóng đá k+ representative of trực tiếp bóng đá k+ household business can still be used to fulfill tax obligations as an individual.
Shall trực tiếp bóng đá k+ trực tiếp bóng đá k+ TIN of trực tiếp bóng đá k+ representative of trực tiếp bóng đá k+ household business in Vietnamremain valid due to trực tiếp bóng đá k+ TIN deactivation? (Image from trực tiếp bóng đá k+ Internet)
What are trực tiếp bóng đá k+ regulations onTIN of trực tiếp bóng đá k+ representative of trực tiếp bóng đá k+ household business in Vietnam?
According to Clause 3, Article 30 of trực tiếp bóng đá k+2019 Law on Tax Administration, trực tiếp bóng đá k+ issuance of TINs is regulated as follows:
Subjects of taxpayer registration and issuance of TINs
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2. trực tiếp bóng đá k+ structure of TINs is regulated as follows:
a) TINs with 10 digits are used for enterprises, organizations with legal status; representatives of households, household businesses, and other individuals;
b) TINs with 13 digits and other characters are used for dependent units and other subjects;
c) trực tiếp bóng đá k+ Minister of Finance details this Clause.
3. trực tiếp bóng đá k+ issuance of TINs is regulated as follows:
a) Enterprises, economic organizations, and other organizations are issued one unique TIN for use throughout their entire operational period from taxpayer registration to TIN deactivation. Taxpayers with branches, representative offices, or dependent units directly performing tax obligations are issued dependent TINs. In cases where enterprises, organizations, branches, representative offices, or dependent units perform taxpayer registration under trực tiếp bóng đá k+ one-stop-shop mechanism along with enterprise registration, cooperative registration, or business registration, trực tiếp bóng đá k+ number on trực tiếp bóng đá k+ enterprise registration certificate, cooperative registration certificate, or business registration certificate is also trực tiếp bóng đá k+ TIN;
b) Individuals are issued one unique TIN for use throughout their entire lifetime. Dependents of individuals are issued TINs to apply for personal income tax deduction. trực tiếp bóng đá k+ TIN issued to dependents is also trực tiếp bóng đá k+ individual's TIN when trực tiếp bóng đá k+ dependent incurs obligations to trực tiếp bóng đá k+ state budget;
c) Enterprises, organizations, and individuals responsible for withholding and paying tax on behalf of others are issued substitute TINs for tax declaration and payment on behalf of taxpayers;
d) Issued TINs cannot be reassigned to other taxpayers;
dd) TINs of enterprises, economic organizations, and other organizations remain trực tiếp bóng đá k+ same after changes in type, sale, transfer, donation, inheritance;
e) TINs issued to households, household businesses, and individual businesses are trực tiếp bóng đá k+ TINs issued to trực tiếp bóng đá k+ representative individual of trực tiếp bóng đá k+ household, household business, or individual business.
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Therefore, trực tiếp bóng đá k+ TIN of trực tiếp bóng đá k+ representative of a household business is indeed trực tiếp bóng đá k+ TIN issued to trực tiếp bóng đá k+ household business and is a 10-digit TIN.
