xoilac tv trực tiếp bóng đá hôm nay Departments of major businesses in Vietnam introduces 8 new points of Circular 86 on xoilac tv trực tiếp bóng đá hôm nay registration

xoilac tv trực tiếp bóng đá hôm nay Departments of major businesses in Vietnam introduces 8 new points of Circular 86 on xoilac tv trực tiếp bóng đá hôm nay registration

On February 12, 2025, the xoilac tv trực tiếp bóng đá hôm nay Departments of major businesses in Vietnam issuedOfficial Dispatch 121/DNL-THNV in 2025introducing several new points of Circular 86/2024/TT-BTC to facilitate taxpayers in applying the Circular easily and conveniently during the process of xoilac tv trực tiếp bóng đá hôm nay registration. The 8 new points of Circular 86 on xoilac tv trực tiếp bóng đá hôm nay registration include:

(1) On xoilac tv trực tiếp bóng đá hôm nay registration subjects (Article 4)

New Point 1: The list of enterprises registered under specialized legal provisions (point a Clause 2 Article 4) is removed, to avoid the situation where changes in specialized laws affect the regulations in the Circular.

Previously: Point a, Clause 2, Article 4 of Circular No. 105/2020/TT-BTC listed some enterprises according to specialized laws: insurance, accounting, auditing, lawyers, notary.

(2) On the structure of the xoilac tv trực tiếp bóng đá hôm nay identification number (Article 5)

New Point 2: Regarding the xoilac tv trực tiếp bóng đá hôm nay identification numbers issued to foreign contractors who register to pay taxes directly with the xoilac tv trực tiếp bóng đá hôm nay authorities, Circular 86/2024/TT-BTC supplements regulations for cases having multiple foreign contractors on the same contractor agreement signed with a Vietnamese party, and the contractors wishing to declare and pay taxes separately, then each foreign contractor will be issued a separate 10-digit xoilac tv trực tiếp bóng đá hôm nay identification number (point d, Clause 4, Article 5).

Previously: Circular No. 105/2020/TT-BTC did not have this provision.

New Point 3: Amends the regulation on xoilac tv trực tiếp bóng đá hôm nay identification numbers issued on behalf of organizations with business cooperation contracts or documents. Accordingly, taxpayers only register for a xoilac tv trực tiếp bóng đá hôm nay identification number issued on behalf of others if there is a demand for a separate xoilac tv trực tiếp bóng đá hôm nay identification number for the business cooperation contract (point e, Clause 4, Article 5).

Previously: Circular No. 105/2020/TT-BTC was not clear on this provision. Hence, the use of the xoilac tv trực tiếp bóng đá hôm nay identification number issued on behalf of the contract, business cooperation documents encountered obstacles in using invoices and VAT refund.

(3) On procedures for first-time xoilac tv trực tiếp bóng đá hôm nay registration (Article 7)

New Point 4: The List of dependent units form BK02-DK-TCT issued along with Circular 86/2024/TT-BTC is removed from the first-time xoilac tv trực tiếp bóng đá hôm nay registration application contents of the dependent unit (point a.2, b.2 Clause 1, Article 7).

New Point 5: Adds the location for submitting dossiers to the xoilac tv trực tiếp bóng đá hôm nay Departments of major businesses in Vietnam in cases where taxpayers are managed by this department, for operators, joint operators, joint venture companies, organizations assigned by the Government of Vietnam to receive Vietnam's shares from oil and gas fields in overlapping areas, contractors, investors participating in oil and gas contracts, the mother company - Vietnam National Oil and Gas Group as the host country representative to receive the profit shares from oil and gas contracts (Clause 7, Article 7).

Previously: According to the regulation at Clause 7, Article 7 of Circular No. 105/2020/TT-BTC, the aforementioned taxpayers submitted the first-time xoilac tv trực tiếp bóng đá hôm nay registration applications at the xoilac tv trực tiếp bóng đá hôm nay office where the headquarters is located.

(4) On procedures for changing xoilac tv trực tiếp bóng đá hôm nay registration information (Article 10)

New Point 6: Adds the location for submitting dossiers to change xoilac tv trực tiếp bóng đá hôm nay registration information for contractors, investors participating in oil and gas contracts when transferring capital contributions in economic organizations or transferring a part of the benefits of participating in oil and gas contracts at the xoilac tv trực tiếp bóng đá hôm nay Departments of major businesses in Vietnam in cases where the operator is assigned to this department for management (point c, Clause 1, Article 10).

Previously: According to the regulation at point b, Clause 1, Article 10 of Circular No. 105/2020/TT-BTC, the aforementioned taxpayers submitted the dossiers for changing xoilac tv trực tiếp bóng đá hôm nay registration information at the xoilac tv trực tiếp bóng đá hôm nay office where the operator is headquartered.

(5) On procedures for terminating the effectiveness of a xoilac tv trực tiếp bóng đá hôm nay identification number (Article 16)

New Point 7: Adds regulations to transfer excess paid amounts, undeducted VAT in case dependent units, split units being merged or consolidated terminate the effectiveness of the xoilac tv trực tiếp bóng đá hôm nay identification number but still have excess paid amounts, undeducted VAT to the managing unit or new units formed after splitting/merging/consolidation (point a.3, Clause 1, Article 16).

Previously: Circular No. 105/2020/TT-BTC did not have this provision.

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View all 8 new points of Circular 86 on xoilac tv trực tiếp bóng đá hôm nay registrationhere

xoilac tv trực tiếp bóng đá hôm nay Departments of major businesses in Vietnam introduces 8 new points of Circular 86 on xoilac tv trực tiếp bóng đá hôm nay registration(Image from Internet)

Which subjects are included in xoilac tv trực tiếp bóng đá hôm nay registrationin Vietnam according to Circular 86?

Based on Article 4 ofxoilac tv trực tiếp bóng, the subjects for xoilac tv trực tiếp bóng đá hôm nay registration include:

(1)Taxpayers subject to xoilac tv trực tiếp bóng đá hôm nay registration through the one-stop-shop mechanism as stipulated in point a, Clause 1, Article 30 ofLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019;

(2)Taxpayers subject to direct xoilac tv trực tiếp bóng đá hôm nay registration with the xoilac tv trực tiếp bóng đá hôm nay authorities as stipulated in point b, Clause 1, Article 30 ofLaw on xoilac tv trực tiếp bóng đá hôm nay Administration 2019.

In which, taxpayers subject to direct xoilac tv trực tiếp bóng đá hôm nay registration with the xoilac tv trực tiếp bóng đá hôm nay authorities include:

- Enterprises operating in specialized sectors not required to register businesses through the business registration authority according to specialized laws (hereinafter referred to as Economic Organizations).

- Non-business units, economic organizations of the armed forces, economic organizations of political, socio-political, social, social-professional organizations carrying out business activities according to law but not required to register businesses through the business registration authority; organizations from countries sharing land borders with Vietnam engaging in trade activities at border markets, border gate markets, markets within the border economic zone; representative offices of foreign organizations in Vietnam; cooperative groups established and operating under Decree 77/2019/ND-CP dated October 10, 2019, by the Government of Vietnam on cooperative groups but not required to register businesses through the business registration authority according to Clause 2, Article 107 ofLaw on Cooperatives 2023(hereinafter referred to as Economic Organizations).

- Organizations established by competent authorities without production, business activities but arising obligations with the state budget (hereinafter referred to as Other Organizations).

- Foreign organizations and individuals in Vietnam using humanitarian aid, non-refundable aid from abroad to purchase goods and services subject to VAT in Vietnam for non-refundable aid, humanitarian aid; diplomatic representative agencies, consular offices, and representatives of international organizations in Vietnam eligible for VAT refund for those enjoying diplomatic privilege exemptions;

ODA project owners eligible for VAT refund, ODA project sponsor representative offices, organizations designated by foreign sponsors to manage ODA programs, and projects not receiving ODA (hereinafter referred to as Other Organizations).

- Foreign organizations not having legal status in Vietnam, foreign individuals practicing independently in Vietnam in accordance with Vietnamese law, with income arising in Vietnam or incurring xoilac tv trực tiếp bóng đá hôm nay obligations in Vietnam (hereinafter referred to as Foreign Contractors, Foreign Subcontractors).

- Overseas suppliers having no fixed residence in Vietnam, foreign residents not residing in Vietnam conducting e-commerce, digital platform businesses, and other services with organizations, individuals in Vietnam (hereinafter referred to as Overseas Suppliers).

- Enterprises, organizations, individuals responsible for withholding and paying taxes on behalf of other taxpayers must declare and determine a separate xoilac tv trực tiếp bóng đá hôm nay obligation distinct from the taxpayer's obligation according to xoilac tv trực tiếp bóng đá hôm nay administration laws (excluding income-paying agencies withholding, paying personal income taxes); Commercial banks, intermediary payment service providers, or organizations, individuals authorized by the overseas suppliers are responsible for declaring, withholding, and paying taxes on behalf of the overseas suppliers (hereinafter referred to as Organizations, Individuals withholding payments). Income-paying organizations when withholding, paying personal income taxes use the issued xoilac tv trực tiếp bóng đá hôm nay identification number to declare, pay withheld personal income xoilac tv trực tiếp bóng đá hôm nay.

- Operators, joint operators, joint venture companies, organizations assigned by the Government of Vietnam to receive Vietnam's share from oil and gas fields in overlapping areas, contractors, investors under petroleum contracts, the mother company - Vietnam National Oil and Gas Group representing the host country receiving profit shares from petroleum contracts.

- Households, individuals with production and business activities according to law but not requiring business household registration through the business registration authority as per the Government of Vietnam regarding household businesses; business individuals from countries sharing land borders with Vietnam engaging in trade activities at border markets, border gate markets, markets within the border economic zone.

- Individuals with income subject to personal income xoilac tv trực tiếp bóng đá hôm nay (excluding business individuals).

- Individuals who are dependents according to the personal income xoilac tv trực tiếp bóng đá hôm nay law.

- Organizations, individuals authorized by the xoilac tv trực tiếp bóng đá hôm nay authorities to collect.

- Other organizations, households, and individuals with obligations to the state budget.

What are regulations on the xoilac tv trực tiếp bóng đá hôm nay registration applicationin Vietnam in Circular 86?

According to Clause 1, Article 6 ofxoilac tv trực tiếp bóng, the xoilac tv trực tiếp bóng đá hôm nay registration application is specified as follows:

The xoilac tv trực tiếp bóng đá hôm nay registration application includes the following types of documentation:

- First-time xoilac tv trực tiếp bóng đá hôm nay registration application;

- Dossier for changing xoilac tv trực tiếp bóng đá hôm nay registration information;

- Notification of temporary cessation of activities, business or continuation of activities after temporarily ceasing activities, business ahead of schedule;

- Dossier for terminating the effectiveness of the xoilac tv trực tiếp bóng đá hôm nay identification number;

- Dossier for restoring the xoilac tv trực tiếp bóng đá hôm nay identification number received in accordance with Clause 2, Clause 3, Article 41Law on xoilac tv trực tiếp bóng đá hôm nay Administration 2019.