Vietnam: What does đá bóng trực tiếp application for initial taxpayer registration for individuals issued a TIN by đá bóng trực tiếp tax authority included from February 6, 2025?

Vietnam: What does đá bóng trực tiếp application for initial taxpayer registration for individuals issued a TIN by đá bóng trực tiếp tax authority included from February 6, 2025?

Pursuant to Clause 2, Article 22 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), regulations on đá bóng trực tiếp initial taxpayer registration for individuals issued a TIN by đá bóng trực tiếp tax authority are as follows:

(1)For individuals engaged in production, trading of goods, services as prescribed by law but not required to register business through business registration agencies according to đá bóng trực tiếp Government of Vietnam's regulations on household businesses; business individuals from countries sharing a land border with Vietnam engaged in đá bóng trực tiếp buying, selling, and exchanging of goods at border markets, border-gate markets, markets within đá bóng trực tiếp border-gate economic zone.

- Tax registration application form No. 03-DK-TCT issued withxoilac tv trực tiếp bóngor a tax declaration dossier as prescribed by đá bóng trực tiếp law on tax management.

- A copy of đá bóng trực tiếp valid Passport of đá bóng trực tiếp individual; or a copy of valid documents for business individuals participating in đá bóng trực tiếp trading of goods at border markets as prescribed in Article 16 ofDecree 14/2018/ND-CP.

(2)Individuals with income subject to personal income tax (excluding business individuals) and other individuals who have an obligation to đá bóng trực tiếp state budget pay personal income tax through income-paying organizations and authorize these organizations to register for taxpayers, for either đá bóng trực tiếp individual or their dependents.

- đá bóng trực tiếp taxpayer registration for individuals or dependents includes:

+ Power of Attorney Form No. 41/UQ-DKT issued withxoilac tv trực tiếp bóng;

+ A copy of đá bóng trực tiếp valid Passport of đá bóng trực tiếp individual or dependent, or a copy of other valid legal personal documents (if a passport is unavailable).

- đá bóng trực tiếp income-paying organization is responsible for gathering taxpayer registration information of individuals into tax registration form No. 05-DK-TH-TCT issued withxoilac tv trực tiếp bóng, gathers information of dependents into tax registration form No. 20-DK-TH-TCT issued withxoilac tv trực tiếp bóng, and sends them to đá bóng trực tiếp tax authority directly managing đá bóng trực tiếp income-paying organization.

đá bóng trực tiếp income-paying organization uses đá bóng trực tiếp TIN issued by đá bóng trực tiếp tax authority for individuals and dependents for purposes of deduction, declaration, and tax payment per đá bóng trực tiếp law.

(3)For individuals with income subject to personal income tax (excluding business individuals) and other individuals having obligations to đá bóng trực tiếp state budget pay personal income tax not through an income-paying organization or do not authorize đá bóng trực tiếp income-paying organization for taxpayer registration:

- For individuals with taxable income:

+ Tax registration form No. 05-DK-TCT issued withxoilac tv trực tiếp bóngand a copy of đá bóng trực tiếp valid Passport of đá bóng trực tiếp individual.

+ A copy of đá bóng trực tiếp appointment document from đá bóng trực tiếp employing Organization for foreign individuals not residing in Vietnam as per personal income tax laws assigned to work in Vietnam but compensated overseas.

- For dependents:

+ Tax registration form No. 20-DK-TCT issued withxoilac tv trực tiếp bóng;

+ A copy of đá bóng trực tiếp valid Passport of đá bóng trực tiếp dependent or a copy of other valid legal personal documents (if a passport is unavailable).

(4)For individuals not falling under any of đá bóng trực tiếp above categories, taxpayer registration through đá bóng trực tiếp tax declaration dossier:

- Tax declaration dossier as stipulated by đá bóng trực tiếp law on tax management. In cases where đá bóng trực tiếp tax authority and state management agencies have implemented integration, đá bóng trực tiếp tax authority will base on đá bóng trực tiếp Information Transfer Form from đá bóng trực tiếp state management agency if đá bóng trực tiếp tax declaration dossier is unavailable.

- A copy of đá bóng trực tiếp valid Passport of đá bóng trực tiếp individual or a copy of other valid legal personal documents (if a passport is unavailable).

Note: After đá bóng trực tiếp initial taxpayer registration, if an individual engages in new business activities or establishes additional business locations beyond đá bóng trực tiếp registered business address, they should use đá bóng trực tiếp issued TIN to declare and pay tax to đá bóng trực tiếp Tax Department where đá bóng trực tiếp business activity occurs, following đá bóng trực tiếp tax management regulations.

Vietnam: What does đá bóng trực tiếp application for initial taxpayer registration for individuals issued a TIN by đá bóng trực tiếp tax authority included from February 6, 2025?(Image from đá bóng trực tiếp Internet)

Where is đá bóng trực tiếp location for submitting initial taxpayer registration for individuals issued a TINin Vietnam from February 6, 2025

Based on Clause 2, Article 22 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), regulations on đá bóng trực tiếp location for submitting đá bóng trực tiếp initial taxpayer registration for individuals issued a TIN are as follows:

(1)For individuals engaging in production, trading of goods, and services as prescribed by law but not required to register business through business registration agencies according to đá bóng trực tiếp Government of Vietnam's regulations on household businesses; business individuals from countries sharing a land border with Vietnam engaged in buying, selling, and exchanging goods at border markets, border-gate markets, or markets within đá bóng trực tiếp border-gate economic zone.

- At đá bóng trực tiếp Tax Sub-department or regional Tax Sub-department where đá bóng trực tiếp business location is established if đá bóng trực tiếp business individual has a fixed business location or where đá bóng trực tiếp individual has real estate for lease.

- At đá bóng trực tiếp Tax Sub-department or regional Tax Sub-department where đá bóng trực tiếp business individual resides if there is no fixed business location.

(2)For individuals with income subject to personal income tax (excluding business individuals) and other individuals who have obligations to đá bóng trực tiếp state budget pay personal income tax through income-paying organizations and have authorized these organizations to register for taxpayers:

- At đá bóng trực tiếp income-paying organization.

- If personal income tax is paid at multiple income-paying organizations during đá bóng trực tiếp same tax period, an individual may authorize taxpayer registration at one income-paying organization to be issued a TIN by đá bóng trực tiếp tax authority. đá bóng trực tiếp individual then informs their TIN, including those of dependents, to other income-paying organizations for use in deduction, declaration, and tax payment.

(3)For individuals with income subject to personal income tax (excluding business individuals) and other individuals having obligations to đá bóng trực tiếp state budget pay personal income tax not through an income-paying organization or who do not authorize an income-paying organization for taxpayer registration:

- At đá bóng trực tiếp Tax Department where đá bóng trực tiếp individual works if đá bóng trực tiếp individual resides and receives salary or wages from international organizations, embassies, or consulates in Vietnam, which have not conducted tax deductions.

- At đá bóng trực tiếp Tax Department where đá bóng trực tiếp work arises in Vietnam for individuals receiving salaries or wages paid from abroad.

(4)For individuals not falling under any of đá bóng trực tiếp above categories, taxpayer registration through a tax declaration dossier:

- At đá bóng trực tiếp Tax Sub-department, regional Tax Sub-department where đá bóng trực tiếp individual has obligations to đá bóng trực tiếp state budget.

What are regulations on processing forinitial taxpayer registrations thatfor individuals issued a TINin Vietnam?

Pursuant to Clause 2, Article 23 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), regulations on processing initial taxpayer registrations that meet conditions for individuals issued a TIN as follows:

- Individuals engaged in production, trading of goods, services as stipulated by law who do not have to register for business through business registration agencies under đá bóng trực tiếp Government of Vietnam's regulations on household businesses; business individuals from countries sharing land borders with Vietnam engaged in buying, selling, and trading goods at border markets, border-gate markets, or markets in border-gate economic zones submitting taxpayer registrations will receive a "Certificate of Taxpayer Registration" form No. 10-MST issued withxoilac tv trực tiếp bóng.

- đá bóng trực tiếp "Personal TIN Notification" form No. 14-MST issued withxoilac tv trực tiếp bóngis notified by đá bóng trực tiếp tax authority to đá bóng trực tiếp individual or income-paying organization conducting taxpayer registration in accordance with points b, c, d Clause 2 Article 22 ofCircular 86/2024/TT-BTC.

If an individual registers for taxpayers through an income-paying organization, đá bóng trực tiếp organization has a responsibility to inform đá bóng trực tiếp individual of their TIN for use in deduction, declaration, and tax payment per đá bóng trực tiếp law.

For individuals registering for taxpayers through a tax declaration dossier as stipulated in point d Clause 2 Article 22 ofCircular 86/2024/TT-BTC, and đá bóng trực tiếp tax authority calculates tax and issues a Payment Notification per đá bóng trực tiếp law on tax management, đá bóng trực tiếp TIN will be indicated on đá bóng trực tiếp Payment Notification.

- đá bóng trực tiếp tax authority processes đá bóng trực tiếp dossier and issues results as a "Certificate of Taxpayer Registration," "Individual TIN Notification," "Substitute TIN Notification" to đá bóng trực tiếp taxpayer through đá bóng trực tiếp electronic portal of đá bóng trực tiếp General Department of Taxation within 03 (three) working days from đá bóng trực tiếp date đá bóng trực tiếp tax authority receives a complete dossier from đá bóng trực tiếp taxpayer under Clause 2 Article 22 ofCircular 86/2024/TT-BTC. If taxpayers register to receive results directly at đá bóng trực tiếp tax authority or via postal service, đá bóng trực tiếp tax authority is responsible for sending results through its one-stop service or public postal service to đá bóng trực tiếp address registered by đá bóng trực tiếp taxpayer.