What are bases for determining vtv2 trực tiếp bóng đá hôm nay taxpayer’s business suspension time in Vietnam?

What are bases for determining vtv2 trực tiếp bóng đá hôm nay taxpayer’s business suspension time in Vietnam?

According to Clause 1, Article 4 ofDecree 126/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay basis for determining vtv2 trực tiếp bóng đá hôm nay taxpayer’s business suspension time is as follows:

- For taxpayers who register taxpayer registration concurrently with enterprise registration, cooperative registration, or business registration as stipulated in Clause 1, Article 37 of vtv2 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, vtv2 trực tiếp bóng đá hôm nay period of temporary business suspension of vtv2 trực tiếp bóng đá hôm nay enterprises or cooperatives is recorded by business registration authorities, cooperative registration authorities, in vtv2 trực tiếp bóng đá hôm nay National Business Registration System.

Business registration authorities, cooperative registration authorities shall send vtv2 trực tiếp bóng đá hôm nay information on temporary business suspension registrations of enterprises, cooperatives to vtv2 trực tiếp bóng đá hôm nay tax authority electronically via vtv2 trực tiếp bóng đá hôm nay information exchange system for business registration and taxpayer registration within 1 working day or at vtv2 trực tiếp bóng đá hôm nay latest vtv2 trực tiếp bóng đá hôm nay next working day from vtv2 trực tiếp bóng đá hôm nay date vtv2 trực tiếp bóng đá hôm nay business registration authorities, cooperative registration authorities record it in vtv2 trực tiếp bóng đá hôm nay National Business Registration System.

- For taxpayers approved, notified, or requested by competent state agencies to temporarily cease operations or business as stipulated in Clause 1, Article 37 of vtv2 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, vtv2 trực tiếp bóng đá hôm nay period will be recorded in vtv2 trực tiếp bóng đá hôm nay documentation issued by vtv2 trực tiếp bóng đá hôm nay competent state agencies. vtv2 trực tiếp bóng đá hôm nay competent state agencies shall send vtv2 trực tiếp bóng đá hôm nay document to vtv2 trực tiếp bóng đá hôm nay tax authority directly managing vtv2 trực tiếp bóng đá hôm nay taxpayer within 3 working days from vtv2 trực tiếp bóng đá hôm nay date of issuance of vtv2 trực tiếp bóng đá hôm nay document.

- For taxpayers who are organizations, business households, or individuals not required to register for business registration as stipulated in Clause 2, Article 37 of vtv2 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, they must notify vtv2 trực tiếp bóng đá hôm nay tax authority directly managing them at least 1 working day before temporarily ceasing operations or business.

vtv2 trực tiếp bóng đá hôm nay tax authority shall send a confirmation notice to vtv2 trực tiếp bóng đá hôm nay taxpayer regarding vtv2 trực tiếp bóng đá hôm nay period vtv2 trực tiếp bóng đá hôm nay taxpayer has registered for a temporary cessation of operations or business within 2 working days from vtv2 trực tiếp bóng đá hôm nay date of receipt of vtv2 trực tiếp bóng đá hôm nay taxpayer’s notification. vtv2 trực tiếp bóng đá hôm nay taxpayer may temporarily suspend operations or business for a maximum of 1 year for each registration. In vtv2 trực tiếp bóng đá hôm nay case of organizations, vtv2 trực tiếp bóng đá hôm nay total period for temporary suspension of operations or business shall not exceed 2 years for 2 consecutive registrations.

What are bases for determining vtv2 trực tiếp bóng đá hôm nay taxpayer’s business suspension time in Vietnam?(Image from vtv2 trực tiếp bóng đá hôm nay Internet))

What are guidance on tax obligations during vtv2 trực tiếp bóng đá hôm nay taxpayer’s business suspension time?

According to Clause 2, Article 4 ofDecree 126/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay tax obligations during vtv2 trực tiếp bóng đá hôm nay taxpayer’s business suspension time are guided as follows:

- Taxpayers are not required to submit tax declarations unless taxpayers temporarily cease operations or business for less than a whole month, quarter, calendar year, or fiscal year, in which case they must still submit monthly, quarterly, and annual tax declarations.

- Business households and individual businesspersons paying taxes by presumptive tax method who temporarily cease operations or business shall have their presumptive tax obligations reassessed by vtv2 trực tiếp bóng đá hôm nay tax authorities as per vtv2 trực tiếp bóng đá hôm nay regulations of vtv2 trực tiếp bóng đá hôm nay Minister of Finance.

- Taxpayers are not allowed to use invoices and are not required to submit reports on vtv2 trực tiếp bóng đá hôm nay use of invoices. If taxpayers are approved by vtv2 trực tiếp bóng đá hôm nay tax authorities to use invoices according to vtv2 trực tiếp bóng đá hôm nay regulations on invoices, they must submit tax declarations and reports on vtv2 trực tiếp bóng đá hôm nay use of invoices as required.

- Taxpayers must comply with decisions and notices from tax authorities regarding debt collection, enforcement of administrative decisions on tax administration, tax law compliance inspections, and administrative violations in tax management according to vtv2 trực tiếp bóng đá hôm nay provisions of vtv2 trực tiếp bóng đá hôm nayLuật Quản trực tiếp bóng đá việt.

What is vtv2 trực tiếp bóng đá hôm nay guidance on notification of taxpayer’s business suspension in Vietnam?

According to Article 12 ofCircular 105/2020/TT-BTC, it is stipulated that when temporarily ceasing operations or business, or resuming operations or business before vtv2 trực tiếp bóng đá hôm nay stipulated time, taxpayers shall notify as per vtv2 trực tiếp bóng đá hôm nay provisions of Clauses 1, 2, Article 37 of vtv2 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, Article 4 ofDecree 126/2020/ND-CP, and vtv2 trực tiếp bóng đá hôm nay following regulations:

- Organizations, business households, and individuals not required to register for business registration shall send Notice Form No. 23/DK-TCT issued withđá bóng trực tiếp tư 105/2020/TT-BTCto vtv2 trực tiếp bóng đá hôm nay tax authority directly managing them according to vtv2 trực tiếp bóng đá hôm nay deadlines stipulated at Point c, Clause 1, and Clauses 3 and 4, Article 4 ofDecree 126/2020/ND-CP.

- After vtv2 trực tiếp bóng đá hôm nay tax authority has issued a notice that vtv2 trực tiếp bóng đá hôm nay taxpayer is not operating at vtv2 trực tiếp bóng đá hôm nay registered address, if vtv2 trực tiếp bóng đá hôm nay enterprise or cooperative is approved for temporary business suspension by vtv2 trực tiếp bóng đá hôm nay business registration authority or cooperative registration authority but still owes taxes and other amounts to vtv2 trực tiếp bóng đá hôm nay state budget, or has violated vtv2 trực tiếp bóng đá hôm nay tax or invoice management laws before ceasing operations at vtv2 trực tiếp bóng đá hôm nay registered address, vtv2 trực tiếp bóng đá hôm nay taxpayer must complete vtv2 trực tiếp bóng đá hôm nay remaining tax and invoice obligations and comply with vtv2 trực tiếp bóng đá hôm nay decisions and notices from vtv2 trực tiếp bóng đá hôm nay tax authorities as stipulated in Clause 2, Article 4 ofDecree 126/2020/ND-CP.