Vietnam: Which entities are required to use personal identification numbers to replace personal xem bóng đá trực tiếp nhà cái from July 1, 2025?
Vietnam: Which entities are required to use personal identification numbers to replace personal xem bóng đá trực tiếp nhà cái from July 1, 2025?
According to Article 5 ofCircular 86/2024/TT-BTC, the regulations are as follows:
Structure of xem bóng đá trực tiếp nhà cái
- xem bóng đá trực tiếp nhà cái include those for enterprises, organizations, and xem bóng đá trực tiếp nhà cái for households, household businesses, and individuals. Specifically:
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b)xem bóng đá trực tiếp nhà cái forhouseholds, household businesses,individualsare the numbers issued by xem bóng đá trực tiếp nhà cái authorities for the cases stipulated in points a, đ, e, h of Clause 4 of this Article;they are personal identification numbers issued by the Ministry of Public Security in accordance with the law on identification for cases where personal identification numbers are used to replace xem bóng đá trực tiếp nhà cái as stipulated in Clause 5 of this Article.
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- The personal identification number for a Vietnamese citizen issued by the Ministry of Public Security in accordance with the law on identification consists of a natural sequence of 12 digits used in place of the xem bóng đá trực tiếp nhà cái identification number ofindividual taxpayers and dependents as stipulated in points k, l, n of Clause 2, Article 4 of this Circular; simultaneously, the personal identification number of the representative of the household, household business, individual business is also used in place of the xem bóng đá trực tiếp nhà cái identification number of that household, household business, and individual business.
Additionally, based on Clause 2, Article 38 ofCircular 86/2024/TT-BTC, regarding the effectiveness as follows:
Effectiveness
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- xem bóng đá trực tiếp nhà cái issued by tax authorities to individuals, households, household businesses are valid until June 30, 2025. Starting from July 1, 2025, taxpayers, tax management agencies, and other organizations and individuals involved in the use of xem bóng đá trực tiếp nhà cái, as prescribed in Article 35 of the Tax Management Law, must use personal identification numbers instead of xem bóng đá trực tiếp nhà cái.
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From the above regulations, it can be seen that from July 1, 2025, personal identification numbers will be used to replace personal xem bóng đá trực tiếp nhà cái, applicable to the subjects stipulated in points k, l, n of Clause 2, Article 4 ofCircular 86/2024/TT-BTC, specifically the following subjects:
- Individuals with income subject to personal income xem bóng đá trực tiếp nhà cái (excluding business individuals).
- Individuals who are dependents under the law on personal income xem bóng đá trực tiếp nhà cái.
- Organizations, households, and other individuals with obligations to the state budget.
Vietnam: Which entities are required to use personal identification numbers to replace personal xem bóng đá trực tiếp nhà cái from July 1, 2025?(Image from the Internet)
How do individuals without personal identification numbers registertax in Vietnam?
According to Clause 4, Article 40 ofCircular 86/2024/TT-BTC, it is stipulated as follows:
Implementation Responsibilities
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- Taxpayers, organizations, and related individuals who fall under the application subjects of this Circular must fully follow the guidance in this Circular.
In the event that an individual who is a Vietnamese citizen has not been issued a personal identification number, the individual must contact the local police agency to collect information into the National Population Database and be issued a personal identification number before proceeding with xem bóng đá trực tiếp nhà cái registration according to the regulations of this Circular.
During the implementation process, if obstacles arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and resolution./.
Thus, in the case of a Vietnamese citizen without a personal identification number, proceeding with xem bóng đá trực tiếp nhà cái registration should be handled as follows:
(1) The individual must contact the local police agency to collect information into the National Population Database and to be issued a personal identification number before proceeding with xem bóng đá trực tiếp nhà cái registration.
(2) Once a personal identification number is obtained, the individual must carry out xem bóng đá trực tiếp nhà cái registration using the newly issued personal identification number.
Where to submit the initial tax registration dossier for individuals using personal identification numbers instead of xem bóng đá trực tiếp nhà cái in Vietnam?
According to Clause 1, Article 22 ofCircular 86/2024/TT-BTC, the location for submitting the initial tax registration dossier for individuals using personal identification numbers instead of xem bóng đá trực tiếp nhà cái is as follows:
(1)For individuals engaged in the trade, business of goods and services as per the law but not required to register household businesses through the business registration agency under the regulations of the Government of Vietnam regarding household businesses; business individuals from countries sharing land borders with Vietnam engaged in buying, selling, and exchanging goods at border markets, border-gate markets, and markets within border-gate economic zones.
- At the District xem bóng đá trực tiếp nhà cái Department or Regional xem bóng đá trực tiếp nhà cái Department where the business location is situated for households, individual businesses with a fixed business location, or where individuals have real estate for lease.
- At the District xem bóng đá trực tiếp nhà cái Department or Regional xem bóng đá trực tiếp nhà cái Department where the individual business resides for individual businesses without a fixed business location.
(2)For individuals with income subject to personal income xem bóng đá trực tiếp nhà cái (excluding business individuals) and other individuals obligated to the state budget, paying personal income xem bóng đá trực tiếp nhà cái through an income-paying agency and authorized the income-paying agency for xem bóng đá trực tiếp nhà cái registration for the individual or dependents
- At the income-paying agency.
- In the case where the individual pays personal income xem bóng đá trực tiếp nhà cái at multiple income-paying agencies in the same xem bóng đá trực tiếp nhà cái period, the individual only authorizes xem bóng đá trực tiếp nhà cái registration at one income-paying agency and notifies the personal identification number of the individual and dependent to other income-paying agencies for purposes of deduction, declaration, and xem bóng đá trực tiếp nhà cái payment.
(3)For individuals with income subject to personal income xem bóng đá trực tiếp nhà cái (excluding business individuals) and other individuals obligated to the state budget, paying personal income xem bóng đá trực tiếp nhà cái not through an income-paying agency or not authorizing the income-paying agency for xem bóng đá trực tiếp nhà cái registration
- At the xem bóng đá trực tiếp nhà cái Department where the individual works for resident individuals with wages, salaries paid by International organizations, Embassies, Consulates in Vietnam but such organizations have not implemented xem bóng đá trực tiếp nhà cái withholding.
- At the xem bóng đá trực tiếp nhà cái Department where work arises in Vietnam for individuals earning wages, salaries paid by foreign organizations, individuals.
- At the District xem bóng đá trực tiếp nhà cái Department, Regional xem bóng đá trực tiếp nhà cái Department where the individual resides in other cases.
(4)For households and individuals not belonging to the aforementioned cases, xem bóng đá trực tiếp nhà cái registration through the xem bóng đá trực tiếp nhà cái declaration dossier:
- At the District xem bóng đá trực tiếp nhà cái Department, Regional xem bóng đá trực tiếp nhà cái Department where the household or individual has obligations arising with the state budget.
