Vietnam: What does vtv5 trực tiếp bóng đá hôm nay application for TIN deactivation of an individual or household business include from February 6, 2025?
Vietnam: What doesthe application for TIN deactivation of an individual or household businessinclude from February 6, 2025?
Based on Article 29 ofCircular 86/2024/TT-BTC(this document takes effect from February 6, 2025) regulating vtv5 trực tiếp bóng đá hôm nay documentation for TIN deactivation of an individual or household business as follows:
(1)vtv5 trực tiếp bóng đá hôm nay file for TIN deactivation of a business household under vtv5 trực tiếp bóng đá hôm nay single-window mechanism in vtv5 trực tiếp bóng đá hôm nay event of vtv5 trực tiếp bóng đá hôm nay cessation of a business household’s operation is vtv5 trực tiếp bóng đá hôm nay information about vtv5 trực tiếp bóng đá hôm nay cessation of vtv5 trực tiếp bóng đá hôm nay business household’s operation provided by vtv5 trực tiếp bóng đá hôm nay business registration authority to vtv5 trực tiếp bóng đá hôm nay tax authority through vtv5 trực tiếp bóng đá hôm nay National Business Registration Information System.
(2)vtv5 trực tiếp bóng đá hôm nay file for TIN deactivation of a household, individuals engaged in production, business activities, services according to vtv5 trực tiếp bóng đá hôm nay law but not required to register as a business household through vtv5 trực tiếp bóng đá hôm nay business registration authority under vtv5 trực tiếp bóng đá hôm nay regulations of vtv5 trực tiếp bóng đá hôm nay Government of Vietnam on business households; individual businesses of countries sharing a land border with Vietnam conducting business, exchanging goods at border markets, border-gate markets, markets in border-gate economic zones in vtv5 trực tiếp bóng đá hôm nay case of cessation of business activities is vtv5 trực tiếp bóng đá hôm nay written request for deactivation of vtv5 trực tiếp bóng đá hôm nay TIN form number 24/DK-TCT issued together withxoilac tv trực tiếp bóng.
(3)vtv5 trực tiếp bóng đá hôm nay file for TIN deactivation of a household, individuals specified at points i, k, l, n clause 2 Article 4 ofCircular 86/2024/TT-BTCin vtv5 trực tiếp bóng đá hôm nay case of deceased individuals, missing, incapacitated individuals includes documents from competent authorities confirming vtv5 trực tiếp bóng đá hôm nay individual’s death, missing status, or incapacitation (death certificate or missing declaration or documents replacing vtv5 trực tiếp bóng đá hôm nay death certificate under vtv5 trực tiếp bóng đá hôm nay civil status law, or a court decision declaring a person deceased, missing, or incapacitated), or information in vtv5 trực tiếp bóng đá hôm nay National Population Database identifying vtv5 trực tiếp bóng đá hôm nay deceased or missing status.
(4)vtv5 trực tiếp bóng đá hôm nay file for TIN deactivation of a business household registered for tax under vtv5 trực tiếp bóng đá hôm nay single-window mechanism; household, individual business as stipulated at point i clause 2 Article 4 ofCircular 86/2024/TT-BTCwhen notified by vtv5 trực tiếp bóng đá hôm nay tax authority as not operating at vtv5 trực tiếp bóng đá hôm nay registered address is vtv5 trực tiếp bóng đá hôm nay Notice regarding vtv5 trực tiếp bóng đá hôm nay taxpayer's non-operation at vtv5 trực tiếp bóng đá hôm nay registered address under vtv5 trực tiếp bóng đá hôm nay provisions of Article 32 ofCircular 86/2024/TT-BTC.
Vietnam: What does vtv5 trực tiếp bóng đá hôm nay application for TIN deactivation of an individual or household business include from February 6, 2025?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)
What are vtv5 trực tiếp bóng đá hôm nay obligations that must be fulfilled before TIN deactivation for an individual or household business in Vietnam?
Based on Article 30 ofCircular 86/2024/TT-BTC(document takes effect from February 6, 2025) regulating vtv5 trực tiếp bóng đá hôm nay obligations that must be fulfilled before TIN deactivation for an individual or household business as follows:
(1) For business households registering taxpayer registration under vtv5 trực tiếp bóng đá hôm nay single-window mechanism; households and individual businesses as specified at point i clause 2 Article 4 ofCircular 86/2024/TT-BTC, they must fulfill obligations arising from business activities before TIN deactivation due to business cessation as follows:
- Fulfill invoice obligations according to invoice laws if invoices are used.
- Complete tax return submission, tax payment, and handle excess tax payments according to provisions in Articles 43, 44, 47, 60, 67, 68, 70, 71 ofTax Administration Law 2019with vtv5 trực tiếp bóng đá hôm nay tax management authority (for business households, households, and individual businesses filing taxes by vtv5 trực tiếp bóng đá hôm nay declaration method).
- Taxpayers complete tax payment obligations and handle excess tax payments according to provisions in Articles 60, 67, 69, 70, 71 ofTax Administration Law 2019with vtv5 trực tiếp bóng đá hôm nay tax management authority (for business households, households, and individual businesses paying taxes by vtv5 trực tiếp bóng đá hôm nay fixed method).
(2) For business households transitioning to small and medium-sized enterprises according toLuật Hỗ trợ doanh xoilac tv trực tiếp bóng đá hôm nay nhỏ và, vtv5 trực tiếp bóng đá hôm nay business household must complete its tax obligations with vtv5 trực tiếp bóng đá hôm nay directly managing tax authority or send a written letter to vtv5 trực tiếp bóng đá hôm nay tax authority pledging that vtv5 trực tiếp bóng đá hôm nay small and medium-sized enterprise transitioning from vtv5 trực tiếp bóng đá hôm nay business household inherits all vtv5 trực tiếp bóng đá hôm nay tax obligations of vtv5 trực tiếp bóng đá hôm nay business household according to vtv5 trực tiếp bóng đá hôm nay law.
(3) For individuals specified at point k, l, n clause 2 Article 4 ofCircular 86/2024/TT-BTC, they must complete tax payment obligations and handle excess payments according to provisions in Articles 60, 67, 69, 70, 71 ofTax Administration Law 2019with vtv5 trực tiếp bóng đá hôm nay tax management authority before TIN deactivation.
Additionally, vtv5 trực tiếp bóng đá hôm nay TIN of a business household, household, or individual business will deactivate when business operations cease, but vtv5 trực tiếp bóng đá hôm nay TIN of vtv5 trực tiếp bóng đá hôm nay business representative, household representative, or individual will continue to be used for other tax obligations of that individual.
Whenwill vtv5 trực tiếp bóng đá hôm nay TIN be deactivated?
According to clauses 1 and 2 Article 39 ofTax Administration Law 2019, vtv5 trực tiếp bóng đá hôm nay TIN will be deactivated in vtv5 trực tiếp bóng đá hôm nay following cases:
(1)Taxpayer registration along with enterprise registration, cooperative registration, business registration shall deactivate vtv5 trực tiếp bóng đá hôm nay TIN in one of vtv5 trực tiếp bóng đá hôm nay following cases:
- deactivation of business activities or dissolution, bankruptcy;
- Revocation of business registration certificate, cooperative registration certificate, business registration certificate;
- Division, merger, or consolidation.
(2)Taxpayer registration directly with vtv5 trực tiếp bóng đá hôm nay tax authority shall deactivate vtv5 trực tiếp bóng đá hôm nay TIN in one of vtv5 trực tiếp bóng đá hôm nay following cases:
- deactivation of business activities, no tax obligations arising for non-business organizations;
- Revocation of business registration certificate or equivalent license;
- Division, merger, or consolidation;
- Notified by vtv5 trực tiếp bóng đá hôm nay tax authority that vtv5 trực tiếp bóng đá hôm nay taxpayer is not operating at vtv5 trực tiếp bóng đá hôm nay registered address;
- Individual deceased, missing, incapacitated according to vtv5 trực tiếp bóng đá hôm nay law;
- Foreign contractors upon contract deactivation;
- Contractors, investors participating in petroleum contracts upon contract deactivation or transferring all participation rights in vtv5 trực tiếp bóng đá hôm nay petroleum contract.
