Có phải trực tiếp bóng đá việt nam hôm nay mã số thuế đối với kinh doanh bị phá sản
Shall vtv5 trực tiếp bóng đá hôm nay TIN be deactivated due to bankrupcy in Vietnam?
Pursuant to Article 39 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019which provides for vtv5 trực tiếp bóng đá hôm nay deactivation of vtv5 trực tiếp bóng đá hôm nay TIN as follows:
Deactivation of TIN
1. Taxpayers who are registered along with business registration, cooperative registration, or business registration shall have their TIN deactivated under vtv5 trực tiếp bóng đá hôm nay following circumstances:
a) deactivation of business activities, or in cases of dissolution or bankruptcy;
b) Revocation of vtv5 trực tiếp bóng đá hôm nay business registration certificate, cooperative registration certificate, business registration certificate;
c) Division, merger, or consolidation.
2. Taxpayers registered directly with vtv5 trực tiếp bóng đá hôm nay tax authority shall have their TIN deactivated under vtv5 trực tiếp bóng đá hôm nay following circumstances:
a) deactivation of business activities, with no tax obligations remaining for non-business organizations;
b) Revocation of vtv5 trực tiếp bóng đá hôm nay business registration certificate or equivalent license;
c) Division, merger, or consolidation;
d) Notification by vtv5 trực tiếp bóng đá hôm nay tax authority that vtv5 trực tiếp bóng đá hôm nay taxpayer is no longer operating at vtv5 trực tiếp bóng đá hôm nay registered address;
đ) Cases where individuals are deceased, missing, or have lost civil act capacity as prescribed by law;
e) Foreign contractors upon contract completion;
g) Oil and gas contractors, investors when vtv5 trực tiếp bóng đá hôm nay contract ends or upon transferring all rights in vtv5 trực tiếp bóng đá hôm nay oil and gas contract.
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In light of vtv5 trực tiếp bóng đá hôm nay above regulations, vtv5 trực tiếp bóng đá hôm nay TIN for business activities declared bankrupt shall be deactivated.
Shall vtv5 trực tiếp bóng đá hôm nay TIN be deactivated due to bankrupcy in Vietnam?(Image from Internet)
What obligations shall taxpayers fulfill before vtv5 trực tiếp bóng đá hôm nay TIN deactivation in Vietnam?
Pursuant to Clause 1, Article 15 ofCircular 105/2020/TT-BTC, vtv5 trực tiếp bóng đá hôm nay obligations that must be fulfilled prior to vtv5 trực tiếp bóng đá hôm nay deactivation of vtv5 trực tiếp bóng đá hôm nay taxpayer’s identification number are as follows:
Obligations that Taxpayers Must Fulfill Before TIN deactivation
1. For taxpayers as prescribed at Points a, b, c, d, đ, e, g, h, m, n, Clause 2, Article 4 of this Circular:
- Taxpayers must submit a report on vtv5 trực tiếp bóng đá hôm nay use of invoices in accordance with legal regulations on invoices;
- Taxpayers must complete vtv5 trực tiếp bóng đá hôm nay filing of tax declarations, tax payments, and handle overpaid taxes, undeclared input VAT, if any, in accordance with Articles 43, 44, 47, 60, 67, 68, 70, 71 of vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration with vtv5 trực tiếp bóng đá hôm nay tax management agency;
- In cases where vtv5 trực tiếp bóng đá hôm nay principal organization has dependent units, all dependent units must complete vtv5 trực tiếp bóng đá hôm nay procedures for TIN deactivation before vtv5 trực tiếp bóng đá hôm nay principal organization's number is deactivated.
2. For business households and individuals as prescribed at Point i, Clause 2, Article 4 of this Circular:
- Taxpayers must submit a report on vtv5 trực tiếp bóng đá hôm nay use of invoices in accordance with legal regulations on invoices if invoices are used;
Therefore, prior to TIN deactivation, taxpayers must fulfill vtv5 trực tiếp bóng đá hôm nay following obligations:
- Taxpayers must submit a report on vtv5 trực tiếp bóng đá hôm nay use of invoices as stipulated by law.
- Taxpayers must complete tax filing, tax payment, and handle any overpaid taxes or undeclared input VAT according to regulations.
- If a principal organization has dependent units, all dependent units must complete TIN deactivation procedures before vtv5 trực tiếp bóng đá hôm nay principal organization does.
In addition, for business households transitioning to small and medium enterprises, such households must complete tax obligations with vtv5 trực tiếp bóng đá hôm nay directly managing tax authority or provide written confirmation to vtv5 trực tiếp bóng đá hôm nay tax authority from vtv5 trực tiếp bóng đá hôm nay small and medium enterprise affirming that it will inherit all vtv5 trực tiếp bóng đá hôm nay tax obligations of vtv5 trực tiếp bóng đá hôm nay business household as per regulations supporting small and medium-sized enterprises.
What are vtv5 trực tiếp bóng đá hôm nay principles for TIN deactivationin Vietnam?
Based on regulations in Clause 3, Article 39 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, vtv5 trực tiếp bóng đá hôm nay principles for TIN deactivation are as follows:
- vtv5 trực tiếp bóng đá hôm nay TIN cannot be used in economic transactions from vtv5 trực tiếp bóng đá hôm nay date vtv5 trực tiếp bóng đá hôm nay tax authority announces its deactivation.
- vtv5 trực tiếp bóng đá hôm nay deactivated TIN of an organization cannot be reused, except for cases stipulated in Article 40 of this Law.
- For business households, individual businesses upon deactivation, vtv5 trực tiếp bóng đá hôm nay TIN of vtv5 trực tiếp bóng đá hôm nay representative of vtv5 trực tiếp bóng đá hôm nay business household is not deactivated and is used to fulfill other tax obligations of that individual.
- When an enterprise, economic organization, other organization, or individual ceases vtv5 trực tiếp bóng đá hôm nay TIN, they must simultaneously deactivate any TINs used on their behalf.
- Taxpayers that are principal organizations deactivating their identification number must have their dependent units' TINs deactivated as well.
