Vietnam: Where is vtv2 trực tiếp bóng đá hôm nay submission place? What does vtv2 trực tiếp bóng đá hôm nay first-time taxpayer registration include from February 6, 2025?
Vietnam: Where is vtv2 trực tiếp bóng đá hôm nay submission place?What doesthe first-time taxpayer registration includefrom February 6, 2025?
Pursuant to Article 7 ofxoilac tv trực tiếp bóng, regulations regarding vtv2 trực tiếp bóng đá hôm nay place and first-time taxpayer registration documents are as follows:
- vtv2 trực tiếp bóng đá hôm nay location for submission and documents for vtv2 trực tiếp bóng đá hôm nay first-time taxpayer registration for enterprises, cooperatives, and partnerships registering for taxpayer registration concurrently with business registration through a one-stop mechanism are vtv2 trực tiếp bóng đá hôm nay business registration files, cooperative registration files, or partnership registration files in accordance with vtv2 trực tiếp bóng đá hôm nay provisions of vtv2 trực tiếp bóng đá hôm nay law on business registration.
- vtv2 trực tiếp bóng đá hôm nay place and documents for first-time taxpayer registration for organizations registering directly with vtv2 trực tiếp bóng đá hôm nay tax authority follow vtv2 trực tiếp bóng đá hôm nay regulations in Clause 2, Article 31; Clause 2, Article 32 of vtv2 trực tiếp bóng đá hôm nayLuật Quản trực tiếp bóng đá việtand vtv2 trực tiếp bóng đá hôm nay following regulations:
(1) For taxpayers who are organizations as stipulated in points a, b, c, n clause 2 Article 4 ofxoilac tv trực tiếp bóng
- Economic organizations and dependent units (excluding partnerships) covered under points a, b clause 2 Article 4 of vtv2 trực tiếp bóng đá hôm nay Circular shall submit vtv2 trực tiếp bóng đá hôm nay first-time taxpayer registration dossier at vtv2 trực tiếp bóng đá hôm nay Tax Department where vtv2 trực tiếp bóng đá hôm nay headquarters is located.
Taxpayer registration documents for organizations as independent units, managing units include:
+ Taxpayer registration declaration form No. 01-DK-TCT issued withxoilac tv trực tiếp bóng;
+ List of subsidiaries, member companies form BK01-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular (if any);
+ List of dependent units form BK02-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular (if any);
+ List of business locations form BK03-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular (if any);
+ List of foreign contractors, sub-contractors form BK04-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular (if any);
+ List of contractors, petroleum investors form BK05-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular (if any);
+ List of capital contributions by organizations, individuals form 06-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular (if any);
+ A copy of vtv2 trực tiếp bóng đá hôm nay Establishment and Operation License, or vtv2 trực tiếp bóng đá hôm nay Establishment Decision, or equivalent documents issued by competent authorities, or a Business Registration Certificate following legal provisions of a bordering country (for organizations from bordering countries conducting trade in border markets, border gates, or economic zones within Vietnam's territory).
Taxpayer registration documents for dependent units include:
+ Taxpayer registration declaration form No. 02-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular;
+ List of business locations form BK03-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular (if any);
+ List of foreign contractors, sub-contractors form BK04-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular (if any);
+ List of contractors, petroleum investors form BK05-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular (if any);
+ A copy of vtv2 trực tiếp bóng đá hôm nay Registration Certificate for vtv2 trực tiếp bóng đá hôm nay dependent unit's operation, or vtv2 trực tiếp bóng đá hôm nay Establishment Decision, or equivalent documents issued by competent authorities, or a Business Registration Certificate following legal provisions of a bordering country (for organizations from neighboring countries carrying out transactions at border markets or economic regions in border areas of Vietnam).
- Partnerships, other organizations, and dependent units as stipulated at points b, c, n clause 2 Article 4 of vtv2 trực tiếp bóng đá hôm nay Circular submit vtv2 trực tiếp bóng đá hôm nay first-time taxpayer registration dossier at vtv2 trực tiếp bóng đá hôm nay Tax Department where vtv2 trực tiếp bóng đá hôm nay organization is headquartered for those established by central and provincial authorities, or at vtv2 trực tiếp bóng đá hôm nay Sub-Department of Taxes or Regional Tax Sub-Departments for those established by district-level authorities or partnerships.
Taxpayer registration documents for organizations as independent units, managing units consist of:
+ Taxpayer registration declaration form No. 01-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular;
+ List of subsidiaries, member companies form BK01-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular (if any);
+ List of dependent units form BK02-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular (if any);
+ List of business locations form BK03-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular (if any);
+ List of foreign contractors, sub-contractors form BK04-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular (if any);
+ An uncertified copy of vtv2 trực tiếp bóng đá hôm nay Establishment Decision or equivalent documents issued by competent authorities.
Taxpayer registration documents for dependent units include:
+ Taxpayer registration declaration form No. 02-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular;
+ List of business locations form BK03-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular (if any);
+ List of foreign contractors, sub-contractors form BK04-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular (if any);
+ An uncertified copy of vtv2 trực tiếp bóng đá hôm nay Establishment Decision or equivalent documents issued by competent authorities.
(2) For taxpayers as specified in point d clause 2 Article 4 of vtv2 trực tiếp bóng đá hôm nay Circular (except for diplomatic missions, consular posts, and representative offices of international organizations in Vietnam as regulated in clause 3 Article 7 of vtv2 trực tiếp bóng đá hôm nay Circular).
Submit vtv2 trực tiếp bóng đá hôm nay first-time taxpayer registration dossier at vtv2 trực tiếp bóng đá hôm nay Tax Department where vtv2 trực tiếp bóng đá hôm nay organization is located or where vtv2 trực tiếp bóng đá hôm nay individual has a permanent address in Vietnam. vtv2 trực tiếp bóng đá hôm nay taxpayer registration file includes: Taxpayer registration declaration form No. 01-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular.
(3) For taxpayers who are diplomatic missions, consular offices, and representative offices of international organizations in Vietnam as stipulated at point d clause 2 Article 4 of vtv2 trực tiếp bóng đá hôm nay Circular.
Submit vtv2 trực tiếp bóng đá hôm nay first-time taxpayer registration dossier at vtv2 trực tiếp bóng đá hôm nay Tax Department where vtv2 trực tiếp bóng đá hôm nay organization is located.
Taxpayer registration documents include:
- Taxpayer registration declaration form No. 06-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular
- Confirmation from vtv2 trực tiếp bóng đá hôm nay Department of State Protocol, Ministry of Foreign Affairs.
(4) For taxpayers who are foreign contractors, sub-contractors as stipulated in point đ clause 2 Article 4 of vtv2 trực tiếp bóng đá hôm nay Circular.
Directly declare and pay contractor taxes or other tax obligations except for contractor taxes withheld and paid by vtv2 trực tiếp bóng đá hôm nay Vietnamese party under vtv2 trực tiếp bóng đá hôm nay provisions of vtv2 trực tiếp bóng đá hôm nay tax administration law, submit vtv2 trực tiếp bóng đá hôm nay first-time taxpayer registration dossier at vtv2 trực tiếp bóng đá hôm nay Tax Department where vtv2 trực tiếp bóng đá hôm nay headquarters is located. vtv2 trực tiếp bóng đá hôm nay taxpayer registration file includes:
- Taxpayer registration declaration form No. 04-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular
- List of foreign contractors, sub-contractors form BK04-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular (if any);
- A copy of vtv2 trực tiếp bóng đá hôm nay Certificate of operation registration for vtv2 trực tiếp bóng đá hôm nay executive office or equivalent documents issued by competent authorities (if any).
(5) For taxpayers who are foreign suppliers without a permanent establishment in Vietnam as specified in point c clause 2 Article 4 of vtv2 trực tiếp bóng đá hôm nay Circular.
They shall directly register for taxpayer registration by submitting vtv2 trực tiếp bóng đá hôm nay first-time taxpayer registration dossier to vtv2 trực tiếp bóng đá hôm nay tax authority as stipulated in Article 76 ofCircular No. 80/2021/TT-BTCdated September 29, 2021, of vtv2 trực tiếp bóng đá hôm nay Ministry of Finance guiding vtv2 trực tiếp bóng đá hôm nay implementation of certain provisions of vtv2 trực tiếp bóng đá hôm nay Law on Tax Administration andNghị định 126/2020/NĐ-CPdated October 19, 2020, of vtv2 trực tiếp bóng đá hôm nay Government detailing several articles of vtv2 trực tiếp bóng đá hôm nayLuật Quản trực tiếp bóng đá việt.
(6) For taxpayers who are withholding agents and organizations authorized by vtv2 trực tiếp bóng đá hôm nay tax authority as specified at points g, m clause 2 Article 4 of vtv2 trực tiếp bóng đá hôm nay Circular, submit vtv2 trực tiếp bóng đá hôm nay taxpayer registration dossier to vtv2 trực tiếp bóng đá hôm nay tax authority as follows:
- Organizations withholding and paying on behalf of foreign contractors, sub-contractors submit vtv2 trực tiếp bóng đá hôm nay taxpayer registration dossier at vtv2 trực tiếp bóng đá hôm nay tax authority managing them directly. vtv2 trực tiếp bóng đá hôm nay taxpayer registration file includes:
+ Taxpayer registration declaration form No. 04.1-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular;
+ List of foreign contractor agreements, foreign subcontractors paying taxes through vtv2 trực tiếp bóng đá hôm nay Vietnamese party form No. 04.1-DK-TCT-BK issued with vtv2 trực tiếp bóng đá hôm nay Circular
- Organizations cooperating in business with individuals or managing joint business contracts with organizations without establishing a separate legal entity submit vtv2 trực tiếp bóng đá hôm nay taxpayer registration dossier at vtv2 trực tiếp bóng đá hôm nay tax authority managing them directly. vtv2 trực tiếp bóng đá hôm nay taxpayer registration file includes:
+ Taxpayer registration declaration form No. 04.1-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular;
+ Copy of contract or cooperation business document.
- Commercial banks, intermediary payment service providers, or organizations authorized by foreign suppliers, responsible for withholding and paying taxes on behalf of foreign suppliers, submit vtv2 trực tiếp bóng đá hôm nay taxpayer registration dossier at vtv2 trực tiếp bóng đá hôm nay tax authority managing them directly. vtv2 trực tiếp bóng đá hôm nay taxpayer registration file includes: Taxpayer registration declaration form No. 04.1-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular.
- Organizations authorized by vtv2 trực tiếp bóng đá hôm nay tax authority to collect taxes submit vtv2 trực tiếp bóng đá hôm nay taxpayer registration dossier at vtv2 trực tiếp bóng đá hôm nay tax authority signing vtv2 trực tiếp bóng đá hôm nay collection authorization contract. vtv2 trực tiếp bóng đá hôm nay taxpayer registration file includes: Taxpayer registration declaration form No. 04.4-DK-TCT issued with vtv2 trực tiếp bóng đá hôm nay Circular.(7) For taxpayers stipulated at point h, clause 2, Article 4 ofxoilac tv trực tiếp bóng
Submit vtv2 trực tiếp bóng đá hôm nay first-time taxpayer registration dossier at vtv2 trực tiếp bóng đá hôm nay Tax Department where vtv2 trực tiếp bóng đá hôm nay headquarters is located or at vtv2 trực tiếp bóng đá hôm nay Large Business Tax Department in cases where vtv2 trực tiếp bóng đá hôm nay taxpayer is assigned to vtv2 trực tiếp bóng đá hôm nay Large Business Tax Department for management.
- vtv2 trực tiếp bóng đá hôm nay taxpayer registration dossier of vtv2 trực tiếp bóng đá hôm nay operator, joint operating company, joint venture enterprise, and organizations authorized by vtv2 trực tiếp bóng đá hôm nay Government of Vietnam to receive vtv2 trực tiếp bóng đá hôm nay share of profits from Vietnam in overlapping oil and gas fields (hereinafter referred to as "vtv2 trực tiếp bóng đá hôm nay operator") includes:
+ Taxpayer registration declaration form No. 01-DK-TCT issued withxoilac tv trực tiếp bóng;
+ List of contractors and oil investors form No. BK05-DK-TCT issued withxoilac tv trực tiếp bóng;
+ A copy of vtv2 trực tiếp bóng đá hôm nay Investment Certificate or Investment License.
- vtv2 trực tiếp bóng đá hôm nay taxpayer registration dossier for contractors and oil investors (including contractors receiving vtv2 trực tiếp bóng đá hôm nay profit share) includes: Taxpayer registration declaration form No. 02-DK-TCT issued withxoilac tv trực tiếp bóng.
- vtv2 trực tiếp bóng đá hôm nay taxpayer registration dossier for vtv2 trực tiếp bóng đá hôm nay Parent Company - Vietnam National Oil and Gas Group representing vtv2 trực tiếp bóng đá hôm nay host country to receive vtv2 trực tiếp bóng đá hôm nay profit share from oil contracts includes: Taxpayer registration declaration form No. 02-DK-TCT issued withxoilac tv trực tiếp bóng.
Which entities are taxpayers in Vietnam?
According to clause 1, Article 2 of vtv2 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, taxpayers include:
- Organizations, households, business households, and individuals that pay taxes as prescribed by tax laws.
- Organizations, households, business households, and individuals that pay other government budget collections.
- Organizations and individuals that withhold taxes.
What are vtv2 trực tiếp bóng đá hôm nay rights of taxpayers in Vietnam?
Based on Article 16 of vtv2 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, vtv2 trực tiếp bóng đá hôm nay rights of taxpayers are specified as follows:
- To receive support and guidance in tax payment; and provide information and documents to fulfill tax obligations and benefits.
- To receive documents related to tax obligations from competent authorities during inspections, examinations, and audits.
- To request tax authorities to explain tax calculation and determination; request vtv2 trực tiếp bóng đá hôm nay assessment of quantity, quality, and type of export or import goods.
- To keep information confidential, except for information that must be provided to competent state agencies or publicized tax information as prescribed by law.
- To receive tax incentives and refunds according to tax laws; to be informed of vtv2 trực tiếp bóng đá hôm nay time limit for tax refund processing, vtv2 trực tiếp bóng đá hôm nay amount not refunded, and vtv2 trực tiếp bóng đá hôm nay legal basis for disallowed refunds.
- To enter into contracts with service businesses to handle tax procedures, and customs agents to perform tax agency services and customs procedures.
- To receive decisions on tax treatment, tax inspection records, and tax audit conclusions, and request explanations about tax treatment decisions; to have their opinions reserved in vtv2 trực tiếp bóng đá hôm nay tax inspection and audit records; to receive written inspection conclusions, tax audit conclusions, and tax treatment decisions from tax authorities after audits and inspections.
- To be compensated for damages caused by tax authorities and tax officials as prescribed by law.
- To request tax authorities to confirm vtv2 trực tiếp bóng đá hôm nay fulfillment of their tax obligations.
- To complain, initiate lawsuits against administrative decisions and administrative acts related to their lawful rights and interests.
- Not to be subject to administrative sanctions on tax violations, and not to incur late payment interest if complying with vtv2 trực tiếp bóng đá hôm nay guidance and treatment decisions of vtv2 trực tiếp bóng đá hôm nay tax authority or competent state authority regarding vtv2 trực tiếp bóng đá hôm nay determination of tax obligations.
- To report legal violations by tax officials and other organizations and individuals as prescribed by law on denouncements.
- To access, view, and print all electronic documents they have submitted to vtv2 trực tiếp bóng đá hôm nay tax management authority's electronic information portal as prescribed by this law and electronic transaction law.
- To use electronic documents in transactions with tax authorities and related agencies and organizations.
