xem bóng đá trực tiếp nhà cáiWhat are cases of restoration of validity of tax identification numbers in Vietnam?

What are cases of restoration of validity of tax identification numbers in Vietnam?

According to Article 40 of theTax Administration Law 2019:

Restoration of the xem bóng đá trực tiếp nhà cái

1. Taxpayers with taxpayer registration along with business registration, cooperative registration, or household business registration, if their legal status is restored according to the law on business registration, cooperative registration, and household business registration, will simultaneously have their xem bóng đá trực tiếp nhà cái restored.

2. Taxpayers registering directly with tax authorities must submit an application for xem bóng đá trực tiếp nhà cái restoration to the directly managing tax authority in the following cases:

a) A competent authority issues a document canceling the document that revoked the business registration certificate or equivalent license;

b) When there is a need to continue business activities after the application for the termination of the xem bóng đá trực tiếp nhà cái's validity has been sent to the tax authority but the tax authority has not issued a notification terminating the xem bóng đá trực tiếp nhà cái's validity;

c) When the tax authority notifies the taxpayer of non-operation at the registered address but the business license has not been revoked and the xem bóng đá trực tiếp nhà cái's validity has not been terminated.

3. The restored xem bóng đá trực tiếp nhà cái will continue to be used in economic transactions from the effective date of the decision by the business registration authority restoring legal status or from the date the tax authority announces the restoration of the xem bóng đá trực tiếp nhà cái.

4. The application for the restoration of the xem bóng đá trực tiếp nhà cái includes:

a) A written request for the restoration of the xem bóng đá trực tiếp nhà cái;

b) Other relevant documents.

The restored xem bóng đá trực tiếp nhà cái will continue to be used in economic transactions from the effective date of the decision by the business registration authority restoring legal status or from the date the tax authority announces the restoration of the xem bóng đá trực tiếp nhà cái.

What are cases of restoration of validity of tax identification numbers in Vietnam?(Image from the Internet)

What documents are included inthe application for restoration of a xem bóng đá trực tiếp nhà cái restoration in Vietnam?

According to Article 18 ofCircular 105/2020/TT-BTC, the application for xem bóng đá trực tiếp nhà cái restoration includes:

* xem bóng đá trực tiếp nhà cái restoration application for taxpayers:

- Taxpayers specified in Clause 2, Article 4 ofCircular 105/2020/TT-BTCwhose establishment and operation licenses or household business registration certificates or equivalent licenses are revoked by a competent authority, and the tax authority has terminated the xem bóng đá trực tiếp nhà cái's validity according to regulation. However, if the competent authority issues a document canceling the revocation document, the taxpayer must submit an application for xem bóng đá trực tiếp nhà cái restoration to the directly managing tax authority within 10 (ten) working days from the date the competent authority issues the cancellation document.

Application includes:

+ A written request for the restoration of the xem bóng đá trực tiếp nhà cái, Form No. 25/DK-TCT issued together withCircular 105/2020/TT-BTC;

+ A copy of the document canceling the revocation document of the establishment and operation license or equivalent license issued by the competent authority.

- After the tax authority issues a notification that the taxpayer is not operating at the registered address according to Article 17 ofCircular 105/2020/TT-BTCbut the business registration certificate, cooperative registration certificate, branch or representative office operation registration certificate, household business registration certificate, establishment and operation license, or equivalent license have not been revoked, and the xem bóng đá trực tiếp nhà cái's validity has not been terminated, the taxpayer shall submit a written request for restoration of the xem bóng đá trực tiếp nhà cái, Form No. 25/DK-TCT issued together withCircular 105/2020/TT-BTCto the directly managing tax authority before the tax authority issues a notification on the termination of the xem bóng đá trực tiếp nhà cái's validity according to regulation.

- Taxpayers specified in Clause 2, Article 4 ofCircular 105/2020/TT-BTCwho wish to continue business activities after submitting an application for the termination of the xem bóng đá trực tiếp nhà cái's validity to the tax authority but the tax authority has not issued a notification on the termination of the xem bóng đá trực tiếp nhà cái's validity according to Article 14, Article 16 ofCircular 105/2020/TT-BTC; The taxpayer shall submit a written request for the restoration of the xem bóng đá trực tiếp nhà cái, Form No. 25/DK-TCT issued together withCircular 105/2020/TT-BTCto the directly managing tax authority before the tax authority issues a notification on the termination of the xem bóng đá trực tiếp nhà cái's validity.

- Taxpayers who have submitted an application for the termination of the xem bóng đá trực tiếp nhà cái's validity due to division, consolidation, or merger to the tax authority according to Article 14 ofCircular 105/2020/TT-BTCbut later have a document canceling the division decision, consolidation agreement, or merger agreement, and the business registration authority, cooperative registration authority has not terminated the operation of the divided, consolidated, or merged enterprise or cooperative, the taxpayer shall submit an application for the restoration of the xem bóng đá trực tiếp nhà cái to the directly managing tax authority before the tax authority issues a notification on the termination of the xem bóng đá trực tiếp nhà cái's validity according to Article 16 ofCircular 105/2020/TT-BTC.

Application includes:

+ A written request for the restoration of the xem bóng đá trực tiếp nhà cái, Form No. 25/DK-TCT issued together withCircular 105/2020/TT-BTC;

+ A copy of the document canceling the division decision, consolidation agreement, or merger agreement.

Taxpayers must fulfill all tax payment obligations, invoice regulations as stipulated in Clause 4, Article 6 ofDecree 126/2020/ND-CPbefore restoring the xem bóng đá trực tiếp nhà cái.

* Application for xem bóng đá trực tiếp nhà cái restoration based on decisions, notifications, and other documents from a competent state authority:

- Transaction notifications restoring the legal status from business registration authorities, cooperative registration authorities for enterprises, cooperatives, dependent units.

- Court decisions canceling the decision declaring an individual as deceased, missing, or lacking civil capacity.

What contents are included inthe Form 19/TB-DKT — Notification of xem bóng đá trực tiếp nhà cái restoration in Vietnam?

The latest notification form of xem bóng đá trực tiếp nhà cái restoration for 2024 is Form No. 19/TB-DKT issued together withCircular 105/2020/TT-BTC:

Download the latest xem bóng đá trực tiếp nhà cái restoration notification form for 2024.