Tổng hợp 59 điểm mới của xoilac tv trực tiếp bóng đá hôm nay tư 86 về đăng ký thuế thay thế xoilac tv trực tiếp bóng đá

What are59 new points xem bóng đá trực tiếp nhà cái Circular 86 on tax registration in Vietnamreplacing Circular 105?

On December 23, 2024, the Ministry xem bóng đá trực tiếp nhà cái Finance issuedxoilac tv trực tiếp bóngregulating tax registration, replacingđá bóng trực tiếp tư 105/2020/TT-BTC.

Circular 86 consists xem bóng đá trực tiếp nhà cái 4 chapters and 40 articles, in which the regulations on tax registration procedures are separately structured for taxpayers being organizations and taxpayers being business households, households, and individuals.

Additionally, the General Department xem bóng đá trực tiếp nhà cái Taxation has issuedOfficial Dispatch 339/TCT-KK xem bóng đá trực tiếp nhà cái 2025introducing 59 new points xem bóng đá trực tiếp nhà cáixoilac tv trực tiếp bóng đácompared tođá bóng trực tiếp tư 105/2020/TT-BTCas follows:

* POLICY 1: Subjects xem bóng đá trực tiếp nhà cái tax registration (Article 4)

- New Point 1: Removal xem bóng đá trực tiếp nhà cái the list xem bóng đá trực tiếp nhà cái businesses registered under specialized laws (point a Clause 2 Article 4) to avoid the impact xem bóng đá trực tiếp nhà cái amendments to specialized laws on the regulations in the Circular.

Previously: Point a Clause 2 Article 4 xem bóng đá trực tiếp nhà cái Circular No. 105/2020/TT-BTC listed several businesses under specialized laws such as: insurance, accounting, auditing, lawyers, notary.

- New Point 2: Cooperative groups subject to direct tax registration with the tax authorities will not include cooperative groups registering tax registration through the one-stop-shop mechanism along with business registration, thereby amended as: "cooperative groups established and operating as per Decree No. 77/2019/ND-CP dated October 10, 2019, xem bóng đá trực tiếp nhà cái the Government xem bóng đá trực tiếp nhà cái Vietnam on cooperative groups, but not in cases xem bóng đá trực tiếp nhà cái business registration through the business registration authority as per Clause 2 Article 107 xem bóng đá trực tiếp nhà cái the Cooperative Law 2023" (point b Clause 2 Article 4), to exclude cooperative groups required to register tax registration through the one-stop-shop mechanism along with business registration as per Decree No. 92/2024/ND-CP dated July 18, 2024, xem bóng đá trực tiếp nhà cái the Government xem bóng đá trực tiếp nhà cái Vietnam on registration xem bóng đá trực tiếp nhà cái cooperative groups, cooperatives, and unions xem bóng đá trực tiếp nhà cái cooperatives.

Previously: According to the regulation at point b Clause 2 Article 4 xem bóng đá trực tiếp nhà cái Circular No. 105/2020/TT-BTC, cooperative groups were not yet excluded from cases xem bóng đá trực tiếp nhà cái registration through the one-stop-shop mechanism along with business registration.

* POLICY 2: Structure xem bóng đá trực tiếp nhà cái TINs (Article 5)

- New Point 3: Regarding TINs issued to foreign contractors registering tax directly with the tax authorities, Circular 86/2024/TT-BTC supplements provisions for cases where there are multiple foreign contractors on a single contractor agreement with the Vietnamese party and the contractors wish to declare taxes and pay separately, each foreign contractor will be issued a separate 10-digit TIN (point d Clause 4 Article 5).

Previously: Circular No. 105/2020/TT-BTC did not have this regulation.

- New Point 4: Amend the regulation xem bóng đá trực tiếp nhà cái issuing TINs for tax payment on behalf xem bóng đá trực tiếp nhà cái organizations with business cooperation contracts or documents, such that taxpayers only register for a separate TIN in these cases if there is a need for a separate number for the business cooperation contract (point e Clause 4 Article 5).

Previously: Circular No. 105/2020/TT-BTC did not clearly state this regulation. Therefore, using the substitute TIN for contracts, business cooperation documents encountered difficulties in invoicing and VAT refunds.

* POLICY 3: Initial tax registration procedures

- New Point 5: Remove the appendix listing subsidiaries under form BK02-DK-TCT issued with this Circular from the documentation xem bóng đá trực tiếp nhà cái the initial tax registration xem bóng đá trực tiếp nhà cái subsidiaries (point a.2, b.2 Clause 1 Article 7).

- New Point 6: Add the location for submitting documentation at the Large Taxpayers Department in cases where the taxpayer is assigned to be managed by the Large Taxpayers Department for taxpayers such as operators, joint operating companies, joint venture enterprises, organizations assigned by the Government xem bóng đá trực tiếp nhà cái Vietnam to receive the Vietnam share in oil and gas fields in disputed areas, contractors, investors participating in oil and gas contracts, parent company - Vietnam Oil and Gas Group representing the host country to receive the profit share from oil and gas contracts (Clause 7 Article 7).

Previously: According to regulation in Clause 7 Article 7 xem bóng đá trực tiếp nhà cái Circular No. 105/2020/TT-BTC, the aforementioned taxpayers submitted initial tax registration documentation at the Tax Department where their headquarters were located.

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Download the 59 new points xem bóng đá trực tiếp nhà cái Circular 86 on tax registration replacing Circular 105here

What are 59 new points xem bóng đá trực tiếp nhà cái Circular 86 on tax registration in Vietnam replacing Circular 105?(Image from the Internet)

Vietnam: How many types xem bóng đá trực tiếp nhà cái TINs are there according to Circular 86?

Based on Clause 1 Article 5 xem bóng đá trực tiếp nhà cáiCircular 86/2024/TT-BTC, TINs include TINs for enterprises, organizations and TINs for households, business households, individuals. Specifically:

- TINs for enterprises, organizations are issued by the tax authority in accordance with Clauses 2, 3, 4 Article 5Circular 86/2024/TT-BTC.

- TINs for households, business households, individuals are TINs issued by the tax authority for cases regulated at points a, đ, e, h Clause 4 Article 5Circular 86/2024/TT-BTC; are personal identifier numbers issued by the Ministry xem bóng đá trực tiếp nhà cái Public Security according to regulations on personal identification cards for cases using personal identifier numbers instead xem bóng đá trực tiếp nhà cái TINs as per Clause 5 Article 5Circular 86/2024/TT-BTC.

Thus, TINs are divided into two types: (i) TINs for enterprises, organizations and (ii) TINs for households, business households, individuals.

What are regulations onthe receipt xem bóng đá trực tiếp nhà cái taxpayer documentation in Vietnam?

Based on Clause 2 Article 6Circular 86/2024/TT-BTC, regulations on the receipt xem bóng đá trực tiếp nhà cái taxpayer documentation are as follows:

(1) For paper documentation:

- In the case xem bóng đá trực tiếp nhà cái tax registration documentation submitted directly at the tax authority, the tax official checks the tax registration documentation. If the documentation is complete as per regulations, the tax official receives and stamps the receipt on the tax registration documentation, clearly stating the date xem bóng đá trực tiếp nhà cái receipt, quantity xem bóng đá trực tiếp nhà cái documents according to the list xem bóng đá trực tiếp nhà cái documentation; makes a receipt slip and schedules result returns for documentation under the authority's obligation to provide results to taxpayers, and the processing time for each type xem bóng đá trực tiếp nhà cái received documentation. If the documentation is incomplete according to regulations, the tax official does not receive it and guides the taxpayer to complete the documentation.

- In the case xem bóng đá trực tiếp nhà cái tax registration documentation sent via postal services, the tax official stamps and records the date xem bóng đá trực tiếp nhà cái receipt on the documentation, logging it in the tax authority's correspondence book. If the documentation is incomplete and requires explanation, additional information, or documents, the tax authority notifies the taxpayer using form 01/TB-BSTT-NNT in Appendix II issued together withDecree 126/2020/ND-CPdated October 19, 2020, xem bóng đá trực tiếp nhà cái the Government xem bóng đá trực tiếp nhà cái Vietnam detailing several provisions xem bóng đá trực tiếp nhà cái theLuật Quản trực tiếp bóng đáwithin 02 (two) working days from the date xem bóng đá trực tiếp nhà cái receipt.

(2) For electronic tax registration documentation:

The receipt xem bóng đá trực tiếp nhà cái documentation is executed according to regulations at Articles 13, 14 xem bóng đá trực tiếp nhà cáiCircular 19/2021/TT-BTCguiding electronic transactions in the field xem bóng đá trực tiếp nhà cái taxation andtrực tiếp bóng đá euro hôm.