trực tiếp bóng đá hôm nayVietnam: What is Form 10-MST according to Circular 86? Where to download Form 10-MST?

What is Form 10-MST according to Circular 86? Where to download Form 10-MST?

Based on Clause 1, Article 8 ofCircular 86/2024/TT-BTC, trực tiếp bóng đá hôm nay following regulations are stipulated:

Issuance of Certificate of Taxpayer Registration and Notification of Tax Code

trực tiếp bóng đá hôm nay Certificate of Taxpayer Registration and Notification of Tax Code are issued to organizations registering their taxpayer status directly with trực tiếp bóng đá hôm nay tax authority as prescribed in Clause 1, Clause 2, Article 34 of trực tiếp bóng đá hôm nay Law on Tax Administration and trực tiếp bóng đá hôm nay following regulations:

1. trực tiếp bóng đá hôm nay “Certificate of Taxpayer Registration”Form No. 10-MSTissued with this Circular is granted by trực tiếp bóng đá hôm nay tax authority to organizations not covered under Clause 2 of this Article.

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Based on Clause 1, Article 23 ofCircular 86/2024/TT-BTC, trực tiếp bóng đá hôm nay regulation is as follows:

Handling trực tiếp bóng đá hôm nay Initial Taxpayer Registration Dossier and Issuing trực tiếp bóng đá hôm nay Certificate of Taxpayer Registration, Notification of Tax Code

1. For taxpayer registration dossiers as prescribed in Clause 1, Article 22 of this Circular

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a) In trực tiếp bóng đá hôm nay case where trực tiếp bóng đá hôm nay dossier is complete and trực tiếp bóng đá hôm nay individual's information matches trực tiếp bóng đá hôm nay data in trực tiếp bóng đá hôm nay National Population Database:

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a.2) For trực tiếp bóng đá hôm nay taxpayer registration dossier of households, individuals doing business as stipulated in Point a, Clause 1, Article 22 of this Circular, trực tiếp bóng đá hôm nay tax authority issues trực tiếp bóng đá hôm nay “Certificate of Taxpayer Registration”Form No. 10-MSTattached with this Circular to trực tiếp bóng đá hôm nay household, individual doing business within 3 working days from trực tiếp bóng đá hôm nay date trực tiếp bóng đá hôm nay tax authority receives trực tiếp bóng đá hôm nay complete dossier from trực tiếp bóng đá hôm nay taxpayer.

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Thus, Form No. 10-MST according to Circular 86 is a Certificate of Taxpayer Registration applicable to organizations, households, and individuals doing business.

Form 10-MST Certificate of Taxpayer Registration as per Circular 86 is shown below:

DownloadForm 10-MST Certificate of Taxpayer Registration.

Vietnam: What is Form 10-MST according to Circular 86? Where to download Form 10-MST? (Image from trực tiếp bóng đá hôm nay Internet)

What information does trực tiếp bóng đá hôm nay Certificate of Taxpayer Registration include?

According to Clause 1, Article 34 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay information contained in trực tiếp bóng đá hôm nay Certificate of Taxpayer Registration includes:

- Name of trực tiếp bóng đá hôm nay taxpayer;

- Tax code;

- Number, date, month, year of trực tiếp bóng đá hôm nay business registration certificate or establishment, operation license or investment registration certificate for organizations, individuals doing business; number, date, month, year of trực tiếp bóng đá hôm nay establishment decision for organizations not required to register business; information from trực tiếp bóng đá hôm nay ID card, citizen's identification card, or passport for individuals not required to register business;

- Direct tax authority management.

In which cases does trực tiếp bóng đá hôm nay tax authority notify trực tiếp bóng đá hôm nay taxpayer's tax code instead of issuing a Certificate of Taxpayer Registration?

According to Clause 2, Article 34 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay regulation is as follows:

Issuance of Certificate of Taxpayer Registration

1. trực tiếp bóng đá hôm nay tax authority issues trực tiếp bóng đá hôm nay Certificate of Taxpayer Registration to trực tiếp bóng đá hôm nay taxpayer within 3 working days from receiving trực tiếp bóng đá hôm nay complete taxpayer registration dossier as prescribed. trực tiếp bóng đá hôm nay information in trực tiếp bóng đá hôm nay Certificate of Taxpayer Registration includes:

a) Name of trực tiếp bóng đá hôm nay taxpayer;

b) Tax code;

c) Number, date, month, year of trực tiếp bóng đá hôm nay business registration certificate or establishment, operation license or investment registration certificate for organizations, individuals doing business; number, date, month, year of trực tiếp bóng đá hôm nay establishment decision for organizations not required to register business; information from trực tiếp bóng đá hôm nay ID card, citizen's identity card, or passport for individuals not required to register business;

d) Direct tax authority management.

2. trực tiếp bóng đá hôm nay tax authority notifies trực tiếp bóng đá hôm nay taxpayer's tax code instead of issuing a Certificate of Taxpayer Registration in trực tiếp bóng đá hôm nay following cases:

a) Individuals authorize organizations, individuals to pay income taxes on behalf of themselves and their dependents;

b) Individuals register for taxpayer status through a tax declaration dossier;

c) Organizations and individuals register for taxpayer status to deduct and pay taxes on behalf;

d) Individuals register taxpayer status for dependents.

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Thus, trực tiếp bóng đá hôm nay tax authority notifies trực tiếp bóng đá hôm nay taxpayer's tax code instead of issuing a Certificate of Taxpayer Registration in trực tiếp bóng đá hôm nay following cases:

(1) Individuals authorize organizations, individuals to pay income taxes on behalf of themselves and their dependents;

(2) Individuals register for taxpayer status through a tax declaration dossier;

(3) Organizations and individuals register for taxpayer status to deduct and pay taxes on behalf;

(4) Individuals register taxpayer status for dependents.

What are trực tiếp bóng đá hôm nay regulations on reissuing trực tiếp bóng đá hôm nay Certificate of Taxpayer Registration?

Based on Article 9 ofCircular 86/2024/TT-BTC, trực tiếp bóng đá hôm nay regulations for reissuing trực tiếp bóng đá hôm nay Certificate of Taxpayer Registration are as follows:

trực tiếp bóng đá hôm nay Certificate of Taxpayer Registration and Notification of Tax Code are reissued according to Clause 3, Article 34 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019and trực tiếp bóng đá hôm nay following regulations:

- In case of loss, tear, deterioration, or burning of trực tiếp bóng đá hôm nay Certificate of Taxpayer Registration, trực tiếp bóng đá hôm nay taxpayer sends a Request for Reissuance of trực tiếp bóng đá hôm nay Certificate of Taxpayer Registration Form No. 13-MST attached withCircular 86/2024/TT-BTCto trực tiếp bóng đá hôm nay direct managing tax authority.

- trực tiếp bóng đá hôm nay tax authority reissues trực tiếp bóng đá hôm nay Certificate of Taxpayer Registration via trực tiếp bóng đá hôm nay electronic portal of trực tiếp bóng đá hôm nay General Department of Taxation within 2 working days from trực tiếp bóng đá hôm nay date of receiving trực tiếp bóng đá hôm nay complete dossiers as prescribed. If trực tiếp bóng đá hôm nay taxpayer registers to receive results directly at trực tiếp bóng đá hôm nay tax authority or via postal service, trực tiếp bóng đá hôm nay tax authority is responsible for sending trực tiếp bóng đá hôm nay results via trực tiếp bóng đá hôm nay one-stop-shop division of trực tiếp bóng đá hôm nay tax authority or via public postal service to trực tiếp bóng đá hôm nay address registered by trực tiếp bóng đá hôm nay taxpayer.