Vietnam: Shall trực tiếp bóng đá euro hôm nay taxpayer's TIN be deactivated if they go missing?
Shall trực tiếp bóng đá euro hôm nay taxpayer's TIN be deactivatedif they go missing?
Based on Clause 2, Article 39 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá euro hôm nay provisions for deactivating of a TIN are as follows:
Deactivation of a TIN
1. Taxpayers registered with enterprise registration, cooperative registration, or business registration must deactivate of trực tiếp bóng đá euro hôm nay TIN in trực tiếp bóng đá euro hôm nay following cases:
a) Cessation of business operations or dissolution, bankruptcy;
b) Revocation of enterprise registration certificate, cooperative registration certificate, or business registration certificate;
c) Division, merger, or consolidation.
2. Taxpayers directly registered with trực tiếp bóng đá euro hôm nay tax authority must deactivate of trực tiếp bóng đá euro hôm nay TIN in trực tiếp bóng đá euro hôm nay following cases:
a) Cessation of business operations with no tax obligations arising for non-business organizations;
b) Revocation of trực tiếp bóng đá euro hôm nay business registration certificate or equivalent license;
c) Division, merger, or consolidation;
d) trực tiếp bóng đá euro hôm nay tax authority issues a notice that trực tiếp bóng đá euro hôm nay taxpayer is not operating at trực tiếp bóng đá euro hôm nay registered address;
dd) Individuals considered deceased, missing, or lacking civil legal capacity as prescribed by law;
e) Foreign contractors upon contract deactivation;
g) Contractors or investors involved in petroleum contracts upon contract deactivation or full transfer of contractual rights.
3. trực tiếp bóng đá euro hôm nay principles of deactivating of a TIN are regulated as follows:
a) trực tiếp bóng đá euro hôm nay TIN must not be used in economic transactions from trực tiếp bóng đá euro hôm nay date trực tiếp bóng đá euro hôm nay tax authority announces trực tiếp bóng đá euro hôm nay deactivation of its validity;
b) trực tiếp bóng đá euro hôm nay TIN of an organization, once invalidated, cannot be reused, except for cases specified in Article 40 of this Law;
c) When trực tiếp bóng đá euro hôm nay TIN of a business household or individual is invalidated, trực tiếp bóng đá euro hôm nay TIN of trực tiếp bóng đá euro hôm nay business household's representative is not invalidated and can be used for other tax obligations;
d) When businesses, economic organizations, other organizations, and individuals deactivate of their TINs, they must simultaneously invalidate trực tiếp bóng đá euro hôm nay proxy TINs;
dd) If trực tiếp bóng đá euro hôm nay taxpayer is trực tiếp bóng đá euro hôm nay managing unit that deactivates of its TIN, all dependent units must have their TINs invalidated.
4. trực tiếp bóng đá euro hôm nay dossier for requesting deactivation of TIN validity includes:
a) A document requesting trực tiếp bóng đá euro hôm nay deactivation of TIN validity;
b) Other related documents.
5. Taxpayers registered with enterprise registration, cooperative registration, or business registration must register for dissolution or cessation of activities at trực tiếp bóng đá euro hôm nay enterprise registration, cooperative registration, or business registration authority as prescribed by law. Before doing so, taxpayers must register with trực tiếp bóng đá euro hôm nay tax managing authority to fulfill tax obligations as stipulated in this Law and other relevant laws.
6. Taxpayers directly registered with trực tiếp bóng đá euro hôm nay tax authority must submit trực tiếp bóng đá euro hôm nay dossier for deactivation of TIN validity to trực tiếp bóng đá euro hôm nay direct tax managing authority within 10 working days from trực tiếp bóng đá euro hôm nay date of trực tiếp bóng đá euro hôm nay cessation of activities document or business cessation or trực tiếp bóng đá euro hôm nay date trực tiếp bóng đá euro hôm nay contract ends.
An individual declared missing is one of trực tiếp bóng đá euro hôm nay cases where trực tiếp bóng đá euro hôm nay tax authority deactivates of trực tiếp bóng đá euro hôm nay TIN.
*Note:This applies to taxpayers directly registered with trực tiếp bóng đá euro hôm nay tax authority.
Thus,according to trực tiếp bóng đá euro hôm nay above regulation, if a taxpayer goes missing, trực tiếp bóng đá euro hôm nay TIN this person registered with trực tiếp bóng đá euro hôm nay tax authority will be invalidated.
Shall trực tiếp bóng đá euro hôm nay taxpayer's TIN be deactivatedif they go missing? (Image from trực tiếp bóng đá euro hôm nay Internet)
Is trực tiếp bóng đá euro hôm nay TIN of trực tiếp bóng đá euro hôm nay representative of a business household invalidated when trực tiếp bóng đá euro hôm nay business household ceases its TIN validity?
Based on Clause 3, Article 39 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019, it is stipulated as follows:
trực tiếp bóng đá euro hôm nay principles for deactivating of a TIN are regulated as follows:
- trực tiếp bóng đá euro hôm nay TIN must not be used in economic transactions from trực tiếp bóng đá euro hôm nay date trực tiếp bóng đá euro hôm nay tax authority announces trực tiếp bóng đá euro hôm nay deactivation of its validity;
- trực tiếp bóng đá euro hôm nay TIN of an organization, once invalidated, cannot be reused, except for cases specified in Article 40 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019;
- When trực tiếp bóng đá euro hôm nay TIN of a business household or individual is invalidated, trực tiếp bóng đá euro hôm nay TIN of trực tiếp bóng đá euro hôm nay business household's representative is not invalidated and can be used for other tax obligations;
- When businesses, economic organizations, other organizations, and individuals deactivate of their TINs, they must simultaneously invalidate trực tiếp bóng đá euro hôm nay proxy TINs;
- If trực tiếp bóng đá euro hôm nay taxpayer is trực tiếp bóng đá euro hôm nay managing unit that deactivates of its TIN, all dependent units must have their TINs invalidated.
Thus,according to trực tiếp bóng đá euro hôm nay above regulation, when trực tiếp bóng đá euro hôm nay TIN of a business household or individual is invalidated, trực tiếp bóng đá euro hôm nay TIN of trực tiếp bóng đá euro hôm nay representative of trực tiếp bóng đá euro hôm nay business household will not be invalidated and can be used to fulfill other tax obligations of that individual.
When shall trực tiếp bóng đá euro hôm nay enterprise TIN bedeactivated in Vietnam?
According to trực tiếp bóng đá euro hôm nay regulations in Clause 3, Article 30 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019as follows:
Taxpayer registration and issuance of TINs
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3. trực tiếp bóng đá euro hôm nay issuance of a TIN is regulated as follows:
a) Enterprises, economic organizations, and other organizations are issued a single TIN to use throughout their operations from taxpayer registration until trực tiếp bóng đá euro hôm nay TIN validity is deactivated. Taxpayers with branches, representative offices, and dependent units fulfilling tax obligations are issued dependent TINs. In cases where enterprises, organizations, branches, representative offices, or dependent units register taxpayer registration via trực tiếp bóng đá euro hôm nay single-window mechanism along with enterprise registration, cooperative registration, or business registration, trực tiếp bóng đá euro hôm nay number on trực tiếp bóng đá euro hôm nay enterprise registration certificate, cooperative registration certificate, or business registration certificate also serves as trực tiếp bóng đá euro hôm nay TIN;
b) Individuals are issued a single TIN to use throughout their lifetime. Dependents of trực tiếp bóng đá euro hôm nay individual are granted TINs to provide deductions for trực tiếp bóng đá euro hôm nay individual's personal income tax. trực tiếp bóng đá euro hôm nay TIN issued to dependents serves as trực tiếp bóng đá euro hôm nay individual's TIN when they incur obligations to trực tiếp bóng đá euro hôm nay state budget;
c) Enterprises, organizations, and individuals with trực tiếp bóng đá euro hôm nay responsibility to deduct and pay taxes on behalf of others are issued proxy TINs to declare and pay taxes on behalf of trực tiếp bóng đá euro hôm nay taxpayer;
d) trực tiếp bóng đá euro hôm nay issued TIN must not be reused for another taxpayer;
dd) trực tiếp bóng đá euro hôm nay TIN of enterprises, economic organizations, or other organizations remains unchanged after a change in trực tiếp bóng đá euro hôm nay business type, sale, donation, inheritance;
e) trực tiếp bóng đá euro hôm nay TIN issued to households, business households, or individual businesses is trực tiếp bóng đá euro hôm nay TIN issued to trực tiếp bóng đá euro hôm nay individual representative of trực tiếp bóng đá euro hôm nay household, business household, or individual business.
Thus,according to trực tiếp bóng đá euro hôm nay above regulation, an enterprise is issued a single TIN to use throughout its operations from taxpayer registration until trực tiếp bóng đá euro hôm nay TIN validity is deactivated.
