Vietnam: What does trực tiếp bóng đá k+ application for TIN reactivation for individual and household businesses include from February 6, 2025?

Vietnam: What does trực tiếp bóng đá k+ application for TIN reactivation for individual and household businessesinclude from February 6, 2025?

Based on Article 33 ofCircular 86/2024/TT-BTC(effective from February 6, 2025) stipulating trực tiếp bóng đá k+ applicationing TIN reactivation for individual and household businesses as follows:

- trực tiếp bóng đá k+ application for TIN reactivation for business households taxpayer registration along with business registration when trực tiếp bóng đá k+ legal status is reactivated is trực tiếp bóng đá k+ information on reactivating trực tiếp bóng đá k+ legal status of trực tiếp bóng đá k+ business household sent by trực tiếp bóng đá k+ business registration authority to trực tiếp bóng đá k+ tax authority through trực tiếp bóng đá k+ National Business Registration System.

In trực tiếp bóng đá k+ case where a business household is notified by trực tiếp bóng đá k+ tax authority of non-operation at trực tiếp bóng đá k+ registered address, after having its legal status reactivated by trực tiếp bóng đá k+ business registration authority according to trực tiếp bóng đá k+ regulations of trực tiếp bóng đá k+ Government of Vietnam regarding business households, trực tiếp bóng đá k+ business household must submit a application for reactivation of trực tiếp bóng đá k+ TIN to trực tiếp bóng đá k+ directly managing tax authority as stipulated in Clause 2, Article 33Circular 86/2024/TT-BTC.

- trực tiếp bóng đá k+ application for TIN reactivation for business households taxpayer registration through trực tiếp bóng đá k+ one-stop-shop coordination mechanism after trực tiếp bóng đá k+ tax authority has notified non-operation at trực tiếp bóng đá k+ registered address but has not revoked trực tiếp bóng đá k+ Business Registration Certificate and trực tiếp bóng đá k+ TIN has not been deactivated includes trực tiếp bóng đá k+ Application for TIN reactivation form No. 25/DK-TCT issued withxoilac tv trực tiếp bóngto trực tiếp bóng đá k+ directly managing tax authority before trực tiếp bóng đá k+ tax authority issues trực tiếp bóng đá k+ Notification on trực tiếp bóng đá k+ deactivation of trực tiếp bóng đá k+ TIN according to regulations.

- trực tiếp bóng đá k+ application for TIN reactivation for individuals whose TIN has been deactivated due to death, missing, or loss of civil act capacity is trực tiếp bóng đá k+ Court's Decision annulling trực tiếp bóng đá k+ Declaration of Death, Missing, or Loss of Civil Act Capacity for trực tiếp bóng đá k+ individual.

Vietnam: What does trực tiếp bóng đá k+ application for TIN reactivation for individual and household businesses include from February 6, 2025?(Image from trực tiếp bóng đá k+ Internet)

What are regulations on processingapplication for TIN reactivation for individual and household businessesin Vietnam?

Based on Article 34 ofCircular 86/2024/TT-BTC(effective from February 6, 2025) stipulating trực tiếp bóng đá k+ processing of trực tiếp bóng đá k+ application for reactivation of trực tiếp bóng đá k+ TIN for individual and household businesses as follows:

(1)Processing trực tiếp bóng đá k+ application for TIN reactivation according to Clause 1, Article 33Circular 86/2024/TT-BTC

When trực tiếp bóng đá k+ tax authority receives a transaction reactivating trực tiếp bóng đá k+ legal status of a business household according to trực tiếp bóng đá k+ regulations of trực tiếp bóng đá k+ Government of Vietnam regarding business households sent through trực tiếp bóng đá k+ National Business Registration System, trực tiếp bóng đá k+ tax authority will reactivate trực tiếp bóng đá k+ TIN for trực tiếp bóng đá k+ taxpayer on trực tiếp bóng đá k+ day of receiving information on trực tiếp bóng đá k+ taxpayer registration application system.

In cases where trực tiếp bóng đá k+ business household is notified by trực tiếp bóng đá k+ tax authority of non-operation at trực tiếp bóng đá k+ registered address, trực tiếp bóng đá k+ tax authority updates trực tiếp bóng đá k+ reason for status 06. After receiving trực tiếp bóng đá k+ application for reactivation of trực tiếp bóng đá k+ TIN from trực tiếp bóng đá k+ business household sent to trực tiếp bóng đá k+ tax authority according to Clause 2, Article 33Circular 86/2024/TT-BTC, trực tiếp bóng đá k+ tax authority performs processing as stipulated in Clause 2, Article 34Circular 86/2024/TT-BTC.

(2)Processing trực tiếp bóng đá k+ application for TIN reactivation as stipulated in Clause 2, Article 33Circular 86/2024/TT-BTC, trực tiếp bóng đá k+ tax authority performs similarly to points b, d Clause 1, Article 19Circular 86/2024/TT-BTC.

(3)Processing trực tiếp bóng đá k+ application for TIN reactivation according to Clause 3, Article 33Circular 86/2024/TT-BTC

When trực tiếp bóng đá k+ tax authority receives trực tiếp bóng đá k+ Court's Decision annulling trực tiếp bóng đá k+ Declaration of Death, Missing, or Loss of Civil Act Capacity, trực tiếp bóng đá k+ tax authority reactivates trực tiếp bóng đá k+ TIN for trực tiếp bóng đá k+ individual on trực tiếp bóng đá k+ taxpayer registration application system within 03 (three) working days from receiving trực tiếp bóng đá k+ court's decision.

When shallthe taxpayer have their TIN reactivated in Vietnam?

Based on Clauses 1 and 2, Article 40 of trực tiếp bóng đá k+Law on Tax Administration 2019stipulating trực tiếp bóng đá k+ cases in which a taxpayer can have their TIN reactivated:

- A taxpayer's taxpayer registration along with enterprise registration, cooperative registration, business registration, if trực tiếp bóng đá k+ legal status is reactivated according to trực tiếp bóng đá k+ law on enterprise registration, cooperative registration, business registration, is simultaneously entitled to have trực tiếp bóng đá k+ TIN reactivated.

- A taxpayer directly registering with trực tiếp bóng đá k+ tax authority submits a applicationing trực tiếp bóng đá k+ reactivation of trực tiếp bóng đá k+ TIN to trực tiếp bóng đá k+ directly managing tax authority in trực tiếp bóng đá k+ following cases:

+ When an authority with competence issues a document annulling trực tiếp bóng đá k+ document revoking trực tiếp bóng đá k+ business registration certificate or equivalent license;

+ When there is a need to continue business activity after submitting a application for deactivation of trực tiếp bóng đá k+ TIN to trực tiếp bóng đá k+ tax authority but trực tiếp bóng đá k+ tax authority has not yet issued a notification on trực tiếp bóng đá k+ deactivation of trực tiếp bóng đá k+ TIN;

+ When trực tiếp bóng đá k+ tax authority issues a notification that trực tiếp bóng đá k+ taxpayer is not operating at trực tiếp bóng đá k+ registered address but has not had trực tiếp bóng đá k+ license revoked and trực tiếp bóng đá k+ TIN has not been deactivated.