Vietnam: How many digits does trực tiếp bóng đá hôm nay euro TIN issued to enterprises operating in trực tiếp bóng đá hôm nay euro field of accounting contain?

Vietnam: How many digits does trực tiếp bóng đá hôm nay euro TIN issued to enterprises operating in trực tiếp bóng đá hôm nay euro field of accounting contain?

Based on trực tiếp bóng đá hôm nay euro provisions at point a, clause 2, Article 30 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019, a 10-digit TIN is used for enterprises, organizations with legal personality, representatives of households, business households, and other individuals.

Simultaneously, at point a, clause 4, Article 5 ofCircular 86/2024/TT-BTC(Effective from February 6, 2025) it is stipulated as follows:

Structure of TIN

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4. Classification of trực tiếp bóng đá hôm nay euro structure of TINs issued by tax authorities

a) A 10-digit TIN is used for enterprises, cooperatives, organizations with legal person status or organizations without legal person status but directly incurring tax obligations (hereinafter referred to as independent units); individuals who are foreign nationals or Vietnamese nationals residing abroad without a personal identification number established from trực tiếp bóng đá hôm nay euro National Population Database.

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Thus, trực tiếp bóng đá hôm nay euro TIN issued to enterprises operating in trực tiếp bóng đá hôm nay euro field of accounting has 10 digits.

Vietnam: How many digits does trực tiếp bóng đá hôm nay euro TIN issued to enterprises operating in trực tiếp bóng đá hôm nay euro field of accounting contain?(Image from trực tiếp bóng đá hôm nay euro Internet)

What are trực tiếp bóng đá hôm nay euro responsibilities of enterprises operating in trực tiếp bóng đá hôm nay euro field of accounting regarding trực tiếp bóng đá hôm nay euro use of a 10-digit TIN in Vietnam?

Based on clauses 1 and 2, Article 35 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019, stipulating trực tiếp bóng đá hôm nay euro responsibilities of enterprises operating in trực tiếp bóng đá hôm nay euro field of accounting in using a 10-digit TIN as follows:

- Taxpayers must write trực tiếp bóng đá hôm nay euro TIN issued to them on invoices, documents, materials when conducting business transactions; open deposit accounts at commercial banks, other credit institutions; declare tax, pay tax, request tax exemption, reduction, refund, non-collection, register customs declaration and perform other tax transactions for all obligations payable to trực tiếp bóng đá hôm nay euro state budget, including cases where taxpayers conduct production and business activities in different localities.

- Taxpayers must provide their TINs to relevant agencies and organizations or record trực tiếp bóng đá hôm nay euro TIN in dossiers when carrying out administrative procedures according to trực tiếp bóng đá hôm nay euro one-stop-shop mechanism with trực tiếp bóng đá hôm nay euro tax administration agency.

Where do enterprises operating in trực tiếp bóng đá hôm nay euro field of accounting submit their first tax registration dossiers in Vietnam?

Based on point a.1, clause 1, Article 7 ofCircular 86/2024/TT-BTC(Effective from February 6, 2025), it is stipulated as follows:

Place to submit and dossier for trực tiếp bóng đá hôm nay euro first tax registration

trực tiếp bóng đá hôm nay euro place to submit and dossier for trực tiếp bóng đá hôm nay euro first tax registration for enterprises, cooperatives, cooperative groups registering tax registration along with business registration according to trực tiếp bóng đá hôm nay euro one-stop-shop mechanism is trực tiếp bóng đá hôm nay euro dossier of enterprise registration, cooperative registration, cooperative group registration according to laws on business registration.

trực tiếp bóng đá hôm nay euro place to submit and trực tiếp bóng đá hôm nay euro first tax registration dossier for organizations registering taxpayers directly with trực tiếp bóng đá hôm nay euro tax authorities shall implement according to trực tiếp bóng đá hôm nay euro provisions of clause 2, Article 31; clause 2, Article 32 of trực tiếp bóng đá hôm nay euro Law on Tax Administration and trực tiếp bóng đá hôm nay euro following provisions:

1. For taxpayers who are organizations specified in points a, b, c, n, clause 2, Article 4 of this Circular

a) Economic organizations and dependent units (except cooperatives) specified at points a, b, clause 2, Article 4 of this Circular shall submit their first tax registration dossiers to trực tiếp bóng đá hôm nay euro Tax Department where trực tiếp bóng đá hôm nay euro headquarters is located.

a.1) trực tiếp bóng đá hôm nay euro tax registration dossier of trực tiếp bóng đá hôm nay euro organization as an independent unit, trực tiếp bóng đá hôm nay euro managing unit includes:

- tax registration declaration form No. 01-DK-TCT issued together with this Circular;

- List of subsidiaries, member companies form No. BK01-DK-TCT issued together with this Circular (if any);

- List of dependent units form No. BK02-DK-TCT issued together with this Circular (if any);

- List of business locations form No. BK03-DK-TCT issued together with this Circular (if any);

- List of foreign contractors, subcontractors form No. BK04-DK-TCT issued together with this Circular (if any);

- List of contractors, petroleum investors form No. BK05-DK-TCT issued together with this Circular (if any);

- List of capital contributions of organizations, individuals form No. 06-DK-TCT issued together with this Circular (if any);

- A copy of trực tiếp bóng đá hôm nay euro Establishment and Operation License, or Establishment Decision, or an equivalent document issued by trực tiếp bóng đá hôm nay euro competent authority, or Business Registration Certificate in accordance with trực tiếp bóng đá hôm nay euro laws of trực tiếp bóng đá hôm nay euro country sharing a land border with Vietnam performing trực tiếp bóng đá hôm nay euro activity of buying, selling, exchanging goods at border markets, border-gate markets, markets in trực tiếp bóng đá hôm nay euro economic zone of Vietnam.

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Thus, enterprises operating in trực tiếp bóng đá hôm nay euro field of accounting will submit their first tax registration dossiers at trực tiếp bóng đá hôm nay euro Tax Department where their headquarters are located.