What are obligations to be fulfilled by trực tiếp bóng đá hôm nay euro taxpayer prior to TIN deactivation in Vietnam from February 6, 2025?

What are obligations to be fulfilled by trực tiếp bóng đá hôm nay euro taxpayer prior to TIN deactivation in Vietnamfrom February 6, 2025?

Based on Article 30 ofCircular 86/2024/TT-BTC(effective from February 6, 2025) regulating trực tiếp bóng đá hôm nay euro obligations to be fulfilled by trực tiếp bóng đá hôm nay euro taxpayer prior to TIN deactivation:

(1)For business households with taxpayer registration through trực tiếp bóng đá hôm nay euro inter-agency one-stop mechanism; households, individual businesses as stipulated in point i, clause 2, Article 4 ofCircular 86/2024/TT-BTCmust fulfill obligations arising from business activities before trực tiếp bóng đá hôm nay euro TIN ceases to be effective due to trực tiếp bóng đá hôm nay euro deactivation of business activities as follows:

- Complete invoice obligations according to legal regulations on invoices if using invoices.

- Complete trực tiếp bóng đá hôm nay euro filing of tax returns, payment of taxes, and handling of overpaid tax amounts as prescribed in Articles 43, 44, 47, 60, 67, 68, 70, 71 of trực tiếp bóng đá hôm nay euro2019 Law on Tax Administrationwith trực tiếp bóng đá hôm nay euro tax administration agency (for business households, households, and individual businesses that pay taxes by declaration method).

- trực tiếp bóng đá hôm nay euro taxpayer completes tax payment obligations and handles overpaid taxes as prescribed in Articles 60, 67, 69, 70, 71 of trực tiếp bóng đá hôm nay euro2019 Law on Tax Administrationwith trực tiếp bóng đá hôm nay euro tax administration agency (for business households, households, and individual businesses that pay taxes on a fixed amount basis).

(2)For business households transitioning to small and medium enterprises under trực tiếp bóng đá hôm nay euro provisions of trực tiếp bóng đá hôm nay euroLuật Hỗ trợ doanh xoilac tv trực tiếp bóng đá hôm, trực tiếp bóng đá hôm nay euro business household must fulfill tax obligations with trực tiếp bóng đá hôm nay euro directly managing tax authority or provide a written commitment to trực tiếp bóng đá hôm nay euro tax authority that trực tiếp bóng đá hôm nay euro small and medium enterprise transformed from trực tiếp bóng đá hôm nay euro business household will inherit all tax obligations of trực tiếp bóng đá hôm nay euro business household under trực tiếp bóng đá hôm nay euro law supporting small and medium enterprises.

(3)For individuals stipulated in points k, l, n, clause 2, Article 4 ofCircular 86/2024/TT-BTCmust fulfill tax payment obligations and handle overpaid amounts as per Articles 60, 67, 69, 70, 71 of trực tiếp bóng đá hôm nay euro2019 Law on Tax Administrationwith trực tiếp bóng đá hôm nay euro tax administration agency before deactivating trực tiếp bóng đá hôm nay euro TIN.

Additionally, trực tiếp bóng đá hôm nay euro TIN of trực tiếp bóng đá hôm nay euro business household, household, or individual business ends when business activities cease, but trực tiếp bóng đá hôm nay euro TIN of trực tiếp bóng đá hôm nay euro household representative, household head, or individual's identification number does not end and continues to be used for other tax obligations of trực tiếp bóng đá hôm nay euro individual.

What are obligations to be fulfilled by trực tiếp bóng đá hôm nay euro taxpayer prior to TIN deactivationin Vietnam from February 6, 2025? (Image from Internet)

Whenwill trực tiếp bóng đá hôm nay euro TIN be deactivated in Vietnam?

Pursuant to clause 1 and clause 2 of Article 39 of trực tiếp bóng đá hôm nay euro2019 Law on Tax Administration, trực tiếp bóng đá hôm nay euro cases where trực tiếp bóng đá hôm nay euro TIN will be deactivated are as follows:

(1)Taxpayers with taxpayer registration along with business registration, cooperative registration, business operation registration will have their TIN deactivated when:

- Ceasing business activities, or dissolution, bankruptcy;

- Having their business registration certificate, cooperative registration certificate, or business operation registration certificate revoked;

- Being split, merged, or consolidated.

(2)Taxpayers who register directly with trực tiếp bóng đá hôm nay euro tax authority will have their TIN deactivated when:

- Ceasing business activities, no longer incurring tax obligations for non-business organizations;

- Having their business registration certificate or equivalent license revoked;

- Being split, merged, or consolidated;

- Receiving a notice from trực tiếp bóng đá hôm nay euro tax authority that trực tiếp bóng đá hôm nay euro taxpayer is not operating at trực tiếp bóng đá hôm nay euro registered address;

- Individuals who die, go missing, or lose civil act capacity according to law;

- Foreign contractors upon contract completion;

- Contractors, investors participating in petroleum contracts upon contract completion or full transfer of interests in trực tiếp bóng đá hôm nay euro petroleum contract.

When shall a TIN be reactivated in Vietnam?

Pursuant to clause 1 and clause 2 of Article 40 of trực tiếp bóng đá hôm nay euro2019 Law on Tax Administration, a TIN can be reactivated in trực tiếp bóng đá hôm nay euro following cases:

- Taxpayers with taxpayer registration together with business registration, cooperative registration, business operation registration are restored their legal status under trực tiếp bóng đá hôm nay euro law on business registration, cooperative registration, business operation registration will also have their TIN reactivated.

- Taxpayers who register directly with trực tiếp bóng đá hôm nay euro tax authority can file a request for reactivation of trực tiếp bóng đá hôm nay euro TIN with trực tiếp bóng đá hôm nay euro direct tax authority in trực tiếp bóng đá hôm nay euro following cases:

+ Having a competent authority issue a document canceling trực tiếp bóng đá hôm nay euro document revoking a business registration certificate or equivalent license;

+ Needing to continue business activities after already submitting a request to deactivate trực tiếp bóng đá hôm nay euro TIN to trực tiếp bóng đá hôm nay euro tax authority, but trực tiếp bóng đá hôm nay euro tax authority has not yet issued a notice to deactivate trực tiếp bóng đá hôm nay euro TIN;

+ When trực tiếp bóng đá hôm nay euro tax authority issues a notice that trực tiếp bóng đá hôm nay euro taxpayer is not operating at trực tiếp bóng đá hôm nay euro registered address, but trực tiếp bóng đá hôm nay euro license has not been revoked and trực tiếp bóng đá hôm nay euro TIN has not been deactivated.