What are cases where lịch trực tiếp bóng đá hôm nay cooperatives are exempted from taxes, fees, and charges in Vietnam?

What are cases where thecooperatives are exempted from taxes, fees, and charges in Vietnam?

According to Article 22 of lịch trực tiếp bóng đá hôm nayLaw on Cooperatives 2023, cooperatives are exempted from taxes, fees, and charges as follows:

- Cooperatives, cooperative alliances, and cooperative unions enjoy lịch trực tiếp bóng đá hôm nay highest level of tax incentives, fees, and charges applicable in lịch trực tiếp bóng đá hôm nay same field, industry, and location according to lịch trực tiếp bóng đá hôm nay law on taxes, fees, and charges.

- No charge is collected for registration fees for cooperatives, and no fee is collected for announcing registration informations on lịch trực tiếp bóng đá hôm nay electronic information system of lịch trực tiếp bóng đá hôm nay business registration authority.

- Exemption and reduction of corporate income tax in accordance with lịch trực tiếp bóng đá hôm nay law on corporate income tax applies to:

+ Income from internal transactions of cooperatives and cooperative unions;

+ Income of cooperatives, cooperative alliances, when linking with individuals or other organizations to form value chains, industry clusters, associated with green economy, circular economy, and knowledge economy for sustainable development goals;

+ Other cases as prescribed by lịch trực tiếp bóng đá hôm nay law on corporate income tax.

- Corporate income tax is exempted for income forming undivided common funds, income forming undivided common assets of cooperatives, and cooperative alliances as stipulated by lịch trực tiếp bóng đá hôm nay law on corporate income tax.

- Exemption and reduction of business license fees for cooperatives and cooperative unions as prescribed by lịch trực tiếp bóng đá hôm nay law on fees and charges.

- Exemption from registration fees for individuals and organizations when transferring land use rights or transferring ownership of assets contributed as capital into cooperatives or cooperative unions according to lịch trực tiếp bóng đá hôm nay law on fees and charges.

What are cases where lịch trực tiếp bóng đá hôm nay cooperatives are exempted from taxes, fees, and charges in Vietnam?(Image from lịch trực tiếp bóng đá hôm nay Internet)

Vietnam: Does lịch trực tiếp bóng đá hôm nay application for cooperative establishment registration include information about taxpayer registration?

Pursuant to Article 43 of lịch trực tiếp bóng đá hôm nayLaw on Cooperatives 2023, lịch trực tiếp bóng đá hôm nay application for lịch trực tiếp bóng đá hôm nay establishment registration of a cooperative or cooperative union includes lịch trực tiếp bóng đá hôm nay following main contents:

- Name of lịch trực tiếp bóng đá hôm nay cooperative or cooperative union;

- Address of lịch trực tiếp bóng đá hôm nay head office and phone number of lịch trực tiếp bóng đá hôm nay cooperative or cooperative union;

- Business sector and industry;

- Charter capital;

- Number of official members and capital-contributing associate members, specifying if lịch trực tiếp bóng đá hôm nay official members and capital-contributing associate members are individuals who are foreign investors or economic organizations with foreign-invested capital;

- Full name, signature, contact address, nationality, personal identification number, or legal document number of lịch trực tiếp bóng đá hôm nay legal representative of lịch trực tiếp bóng đá hôm nay cooperative or cooperative union;

- Information on taxpayer registration.

Thus,according to lịch trực tiếp bóng đá hôm nay above regulations, lịch trực tiếp bóng đá hôm nay application for cooperative establishment registration will include information about taxpayer registration.

When changing registration information in a notice to lịch trực tiếp bóng đá hôm nay authorities in Vietnam, is taxpayer registration information required?

Based on Clause 1, Article 48 of lịch trực tiếp bóng đá hôm nayLaw on Cooperatives 2023, it is stipulated as follows:

Notification of changes to registration information of cooperatives, cooperative union

1. Cooperatives and cooperative unions must notify lịch trực tiếp bóng đá hôm nay business registration authority when there is a change in any of lịch trực tiếp bóng đá hôm nay following content:

a) Registration on business sectors and industries;

b) Information on taxpayer registration;

c) Information on official members and capital-contributing associate members who are economic organizations with foreign-invested capital, individuals who are foreign investors.

2. lịch trực tiếp bóng đá hôm nay notification is carried out following this procedure:

a) Within 10 days from lịch trực tiếp bóng đá hôm nay date of change in lịch trực tiếp bóng đá hôm nay content stipulated in Clause 1 of this Article, lịch trực tiếp bóng đá hôm nay cooperative or cooperative union sends a notification dossier to lịch trực tiếp bóng đá hôm nay business registration authority;

b) Within 3 working days from lịch trực tiếp bóng đá hôm nay receipt of lịch trực tiếp bóng đá hôm nay notification dossier, lịch trực tiếp bóng đá hôm nay business registration authority is responsible for examining lịch trực tiếp bóng đá hôm nay validity of lịch trực tiếp bóng đá hôm nay dossier and making changes to lịch trực tiếp bóng đá hôm nay registration information; if lịch trực tiếp bóng đá hôm nay dossier is not valid, lịch trực tiếp bóng đá hôm nay business registration authority must notify in writing lịch trực tiếp bóng đá hôm nay content that needs amendment or supplementation; if refused, it must notify in writing and clearly state lịch trực tiếp bóng đá hôm nay reason.

3. Notification of changes to registration information of cooperatives, cooperative union, as per court or arbitration decision, follows this procedure:

a) Within 10 days from lịch trực tiếp bóng đá hôm nay date lịch trực tiếp bóng đá hôm nay court judgment or arbitral award takes effect, lịch trực tiếp bóng đá hôm nay person requesting change sends a notification dossier to change lịch trực tiếp bóng đá hôm nay registration information to lịch trực tiếp bóng đá hôm nay business registration authority;

b) Within 3 working days from lịch trực tiếp bóng đá hôm nay receipt of lịch trực tiếp bóng đá hôm nay notification dossier, lịch trực tiếp bóng đá hôm nay business registration authority is responsible for examining and making changes to lịch trực tiếp bóng đá hôm nay registration information according to lịch trực tiếp bóng đá hôm nay court judgment or arbitral award that has taken effect; if lịch trực tiếp bóng đá hôm nay dossier is not valid, lịch trực tiếp bóng đá hôm nay business registration authority must notify in writing lịch trực tiếp bóng đá hôm nay content that needs amendment or supplementation; if refused, it must notify in writing and clearly state lịch trực tiếp bóng đá hôm nay reason.

4. lịch trực tiếp bóng đá hôm nay Government of Vietnam stipulates lịch trực tiếp bóng đá hôm nay notification dossier on changes to registration information of cooperatives or cooperative union.

A cooperative must notify lịch trực tiếp bóng đá hôm nay business registration authority when there is a change in any of lịch trực tiếp bóng đá hôm nay following contents:

[1] Registration regarding business sectors and industries;

[2] Information on taxpayer registration;

[3] Information on official and capital-contributing associate members who are economic organizations with foreign-invested capital, individuals who are foreign investors.

Thus,information on taxpayer registration is one of lịch trực tiếp bóng đá hôm nay three contents that a cooperative must notify lịch trực tiếp bóng đá hôm nay business registration authority of when there are changes.