What are obligations to be fulfilled by trực tiếp bóng đá hôm nay household businesses prior to TIN deactivation when engaging in purchase, sale, and exchange of goods at border markets in Vietnam?

What are trực tiếp bóng đá hôm nay regulations ontax identification numbers granted for household businesses engaging in sale and barter at border marketplace in Vietnam?

According to Article 4 ofCircular 105/2020/TT-BTCstipulates as follows:

Subjects of taxpayer registration

1. Subjects of taxpayer registration include:

a) Taxpayers subject to taxpayer registration through trực tiếp bóng đá hôm nay single-window mechanism as prescribed at Point a Clause 1 Article 30 of trực tiếp bóng đá hôm nay Law on Tax Administration.

b) Taxpayers subject to direct taxpayer registration with tax authorities as prescribed at Point b Clause 1 Article 30 of trực tiếp bóng đá hôm nay Law on Tax Administration.

2. Taxpayers subject to direct taxpayer registration with tax authorities include:

...

i) Households and individuals engaged in trực tiếp bóng đá hôm nay production and trading of goods and services, including individuals from countries sharing a land border with Vietnam, engaging in sale and barter at border marketplace, border gate markets, and markets in border gate economic zones (hereinafter referred to as household businesses and individual businesses).

...

And according to Article 5 ofCircular 105/2020/TT-BTCstipulates as follows:

Structure of tax identification number

...

h) Taxpayers who are households, household businesses, and individual businesses, and other individuals under Points i, k, l, n Clause 2 Article 4 of this Circular are granted a 10-digit tax identification number for trực tiếp bóng đá hôm nay representative of trực tiếp bóng đá hôm nay household, representative of trực tiếp bóng đá hôm nay household business, and individuals, and a 13-digit tax identification number for business locations of household businesses and individual businesses.

i) Organizations and individuals under Point m Clause 2 Article 4 of this Circular with one or multiple collection authorization contracts with a tax authority shall be granted a substitute tax identification number to remit trực tiếp bóng đá hôm nay collected amounts of taxpayers into trực tiếp bóng đá hôm nay state budget.

household businesses engaging in sale and barter at border marketplace will be granted a 13-digit tax identification number for their business locations.

Additionally, trực tiếp bóng đá hôm nay representative of trực tiếp bóng đá hôm nay household business will also be granted a 10-digit tax identification number in this case.

What are obligations to be fulfilled by thehousehold businessesprior to TIN deactivation in Vietnam?(Image from trực tiếp bóng đá hôm nay Internet)

What are obligations to be fulfilled by trực tiếp bóng đá hôm nay household businesses prior to TIN deactivation when engaging in purchase, sale, and exchange of goods at border markets in Vietnam?

According to Article 15 ofCircular 105/2020/TT-BTCstipulates trực tiếp bóng đá hôm nay obligations of household businesses engaged in purchase, sale, and exchange of goods at border markets before trực tiếp bóng đá hôm nay termination of trực tiếp bóng đá hôm nay tax identification number as follows:

- Taxpayers must submit a report on trực tiếp bóng đá hôm nay use of invoices in accordance with trực tiếp bóng đá hôm nay law on invoices if they have used invoices;

- Taxpayers must fulfill their tax obligations and deal with overpaid tax amounts with trực tiếp bóng đá hôm nay tax administration agency for household businesses paying taxes by trực tiếp bóng đá hôm nay lump-sum method.

- Taxpayers must fulfill their obligations of filing tax returns, paying taxes, and deal with overpaid tax amounts, and unclaimed value-added tax (if any) in accordance with regulations with trực tiếp bóng đá hôm nay tax administration agency for household businesses paying taxes by trực tiếp bóng đá hôm nay declaration method.

Shall trực tiếp bóng đá hôm nay trực tiếp bóng đá hôm nay TIN of trực tiếp bóng đá hôm nay representative of trực tiếp bóng đá hôm nay household business in Vietnam remain valid due to trực tiếp bóng đá hôm nay TIN deactivation?

According to Article 16 ofCircular 105/2020/TT-BTCstipulates as follows:

Processing of dossiers for terminating trực tiếp bóng đá hôm nay tax identification number and returning results

1. Processing of dossiers for terminating trực tiếp bóng đá hôm nay tax identification number of taxpayers as prescribed in Clause 1 Article 14 of this Circular:

a) trực tiếp bóng đá hôm nay direct management tax authority shall:

a.1) Issue a Notice on trực tiếp bóng đá hôm nay taxpayer's cessation of operations and trực tiếp bóng đá hôm nay commencement of termination procedures for trực tiếp bóng đá hôm nay tax identification number using form No. 17/TB-DKT attached to this Circular and send it to trực tiếp bóng đá hôm nay taxpayer within 2 (two) working days from trực tiếp bóng đá hôm nay date trực tiếp bóng đá hôm nay tax authority receives trực tiếp bóng đá hôm nay complete dossier for trực tiếp bóng đá hôm nay termination of trực tiếp bóng đá hôm nay tax identification number as prescribed.

...

b) trực tiếp bóng đá hôm nay tax collection management authority shall:

b.1) Perform trực tiếp bóng đá hôm nay tasks prescribed at Points a.2, a.3 of this Clause for revenues generated in trực tiếp bóng đá hôm nay area.

b.2) Update trực tiếp bóng đá hôm nay information of taxpayers who have fulfilled their tax obligations with respect to trực tiếp bóng đá hôm nay revenues managed by trực tiếp bóng đá hôm nay tax authority into trực tiếp bóng đá hôm nay taxpayer registration application system on trực tiếp bóng đá hôm nay day of completion or at trực tiếp bóng đá hôm nay latest by trực tiếp bóng đá hôm nay start of trực tiếp bóng đá hôm nay next working day following trực tiếp bóng đá hôm nay completion of taxpayer obligations at trực tiếp bóng đá hôm nay tax collection management authority.

c) For household businesses and individual businesses, after trực tiếp bóng đá hôm nay termination of trực tiếp bóng đá hôm nay tax identification number of business operations, trực tiếp bóng đá hôm nay tax identification number of trực tiếp bóng đá hôm nay representative of trực tiếp bóng đá hôm nay household business can still be used to fulfill personal tax obligations.

...

For household businesses, after trực tiếp bóng đá hôm nay termination of trực tiếp bóng đá hôm nay tax identification number of business operations, trực tiếp bóng đá hôm nay tax identification number of trực tiếp bóng đá hôm nay representative of trực tiếp bóng đá hôm nay household business can still be used to fulfill personal tax obligations.