Vietnam: What does the initial xem bóng đá trực tiếp nhà cái registration application for individuals deducting and paying xem bóng đá trực tiếp nhà cái on behalf of other taxpayers include from February 6, 2025?
Vietnam: What does the initial xem bóng đá trực tiếp nhà cái registration application for individuals deducting and paying xem bóng đá trực tiếp nhà cái on behalf of other taxpayers includefrom February 6, 2025?
Based on point b, clause 3, Article 22 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), the regulation of the initial xem bóng đá trực tiếp nhà cái registration applications for individuals who deduct and pay xem bóng đá trực tiếp nhà cái on behalf of other taxpayers is as follows:
Location and initial xem bóng đá trực tiếp nhà cái registration applications
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- For individuals deducting and paying xem bóng đá trực tiếp nhà cái on behalf of other taxpayers, individuals delegated by the xem bóng đá trực tiếp nhà cái authority to collect as stipulated at points g, m, clause 2, Article 4 of this Circular.
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b) xem bóng đá trực tiếp nhà cái registration applications: are implemented following the regulations at points a, c, d, clause 6, Article 7 of this Circular.
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At the same time, in accordance with the regulations in clause 6, Article 7 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), which regulates the location and initial xem bóng đá trực tiếp nhà cái registration applications for organizations performing deduction and xem bóng đá trực tiếp nhà cái payment on behalf of other taxpayers.
Thus, from February 6, 2025, the initial xem bóng đá trực tiếp nhà cái registration applications for individuals who deduct and pay xem bóng đá trực tiếp nhà cái on behalf of other taxpayers include:
(1)Organizations deducting and paying xem bóng đá trực tiếp nhà cái on behalf of foreign contractors and foreign subcontractors must submit registration documents at the directly managing xem bóng đá trực tiếp nhà cái authority. The xem bóng đá trực tiếp nhà cái registration applications include:
- xem bóng đá trực tiếp nhà cái registration declaration form No. 04.1-DK-TCT issued together withxoilac tv trực tiếp bóng;
- A list of foreign contractor agreements, foreign subcontractor agreements paying xem bóng đá trực tiếp nhà cái through the Vietnamese party, form No. 04.1-DK-TCT-BK issued together withxoilac tv trực tiếp bóng.
(2)Commercial banks, intermediary payment service providers, or organizations authorized by foreign suppliers responsible for withholding and paying taxes on behalf of foreign suppliers must submit the xem bóng đá trực tiếp nhà cái registration applications at the directly managing xem bóng đá trực tiếp nhà cái authority. The xem bóng đá trực tiếp nhà cái registration applications include: xem bóng đá trực tiếp nhà cái registration declaration form No. 04.1-DK-TCT issued together withxoilac tv trực tiếp bóng.
Vietnam: What does the initial xem bóng đá trực tiếp nhà cái registration application for individuals deducting and paying xem bóng đá trực tiếp nhà cái on behalf of other taxpayers include from February 6, 2025?(Image from the Internet)
Where is the location for submitting the initial xem bóng đá trực tiếp nhà cái registration applications for individuals deducting and paying xem bóng đá trực tiếp nhà cái on behalf of other taxpayers in Vietnam?
Based on point a, clause 3, Article 22 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), the regulation of the initial xem bóng đá trực tiếp nhà cái registration applications for individuals who deduct and pay xem bóng đá trực tiếp nhà cái on behalf of other taxpayers is as follows:
Location and initial xem bóng đá trực tiếp nhà cái registration applications
...
- For individuals deducting and paying xem bóng đá trực tiếp nhà cái on behalf of other taxpayers, individuals delegated by the xem bóng đá trực tiếp nhà cái authority to collect as stipulated at points g, m, clause 2, Article 4 of this Circular.
a) Location for submitting documents: is implemented according to the regulations at points a, c, d, clause 6, Article 7 of this Circular.
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At the same time, according to the regulations in clause 6, Article 7 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), which regulates the location and initial xem bóng đá trực tiếp nhà cái registration applications for organizations performing deduction and xem bóng đá trực tiếp nhà cái payment on behalf of other taxpayers.
Thus, the location for submitting the initial xem bóng đá trực tiếp nhà cái registration applications for individuals who deduct and pay xem bóng đá trực tiếp nhà cái on behalf of other taxpayers is determined as follows:
- Organizations deducting and paying xem bóng đá trực tiếp nhà cái on behalf of foreign contractors and foreign subcontractors submit registration documents at the directly managing xem bóng đá trực tiếp nhà cái authority.
- Commercial banks, intermediary payment service providers, or organizations authorized by foreign suppliers responsible for withholding and paying taxes on behalf of foreign suppliers submit the xem bóng đá trực tiếp nhà cái registration applications at the directly managing xem bóng đá trực tiếp nhà cái authority.
What are procedures for handlign ofinitial xem bóng đá trực tiếp nhà cái registration applications for individuals deducting and paying xem bóng đá trực tiếp nhà cái on behalf of other taxpayers in Vietnam?
Based on clause 2, Article 23 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), the regulation on processing qualified initial xem bóng đá trực tiếp nhà cái registration applications for individuals who deduct and pay xem bóng đá trực tiếp nhà cái on behalf of other taxpayers is as follows:
- The "Notification of xem bóng đá trực tiếp nhà cái Identification Number on behalf” form No. 11-MST issued together withxoilac tv trực tiếp bóngis granted by the xem bóng đá trực tiếp nhà cái authority to the individual xem bóng đá trực tiếp nhà cái registration for xem bóng đá trực tiếp nhà cái deduction and xem bóng đá trực tiếp nhà cái payment on behalf.
- The xem bóng đá trực tiếp nhà cái authority processes the documents and delivers the result, being the “Notification of xem bóng đá trực tiếp nhà cái Identification Number on behalf” to the taxpayer through the electronic portal of the General Department of Taxation within three (3) working days from the date the xem bóng đá trực tiếp nhà cái authority receives full documents from the taxpayer as stipulated in clause 3, Article 22 ofCircular 86/2024/TT-BTC. In cases where the taxpayer registers to receive the result directly at the xem bóng đá trực tiếp nhà cái office or through postal services, the xem bóng đá trực tiếp nhà cái authority is responsible for sending the result through the single-window department of the xem bóng đá trực tiếp nhà cái office or via public postal services to the registered address of the taxpayer.
