What are principles of termination of xoilac tv trực tiếp bóng đá hôm nay numbers in Vietnam?

What are cases of termination of xoilac tv trực tiếp bóng đá hôm nay numbers in Vietnam?

According to the provisions in Clauses 1 and 2, Article 39 of theTax Administration Law 2019, taxpayers will have their xoilac tv trực tiếp bóng đá hôm nay numbers terminated in the following cases:

- For taxpayers registering simultaneously for enterprise registration/cooperative registration/business registration, the xoilac tv trực tiếp bóng đá hôm nay will be terminated in the following cases:

+ The taxpayer ceases business operations/dissolves/goes bankrupt.

+ The competent authority revokes the enterprise registration certificate/business registration certificate/cooperative registration certificate.

+ The taxpayer is subjected to division, separation, consolidation, or merger.

- For taxpayers registering directly with the tax authorities, the xoilac tv trực tiếp bóng đá hôm nay will be terminated if they fall under any of the cases listed below:

+ Cease business operations or no longer have any tax obligations with non-business organizations.

+ The business registration certificate or equivalent license is revoked.

+ The taxpayer is subjected to division, separation, consolidation, or merger.

+ The tax authority issues a notice that the taxpayer is not operating at the registered address.

+ Foreign contractors upon contract completion.

+ Contractors or investors participating in a petroleum contract upon contract termination or when they transfer all interests in the petroleum contract to another party.

+ Individuals who are deceased, missing, or have lost civil act capacity according to legal regulations.

What are principles of termination of xoilac tv trực tiếp bóng đá hôm nay numbers in Vietnam?​ (Image from the Internet)

What are principles of termination of xoilac tv trực tiếp bóng đá hôm nay numbers in Vietnam?

According to Clause 3, Article 39 of theTax Administration Law 2019, the principles for terminating the xoilac tv trực tiếp bóng đá hôm nay are stipulated as follows:

- The xoilac tv trực tiếp bóng đá hôm nay must not be used in economic transactions from the date the tax authority announces its cessation;

- The xoilac tv trực tiếp bóng đá hôm nay of an organization, once terminated, cannot be reused, except for cases specified in Article 40 of theTax Administration Law 2019;

- The xoilac tv trực tiếp bóng đá hôm nay of a business household or individual business, when terminated, does not result in the taxpayer representative’s identification number being terminated and can be used for other tax obligations of that individual;

- When an enterprise, economic organization, other organization, or individual terminates the xoilac tv trực tiếp bóng đá hôm nay, the identification number for substitute taxpayers must simultaneously be terminated;

- If the managing unit of the taxpayer ceases to use the xoilac tv trực tiếp bóng đá hôm nay, the dependent units must also terminate their tax identification numbers.

What are cases of restoration ofthe xoilac tv trực tiếp bóng đá hôm nay of a business household in Vietnam?

According to Article 40 of theTax Administration Law 2019, the restoration of a xoilac tv trực tiếp bóng đá hôm nay is as follows:

Restoration of the xoilac tv trực tiếp bóng đá hôm nay

1. Taxpayers registering simultaneously for enterprise registration, cooperative registration, business registration are restored to their legal status according to law on enterprise registration, cooperative registration, business registration, and are simultaneously restored their xoilac tv trực tiếp bóng đá hôm nay.

2. Taxpayers registering directly with tax authorities may submit an application for restoration of their xoilac tv trực tiếp bóng đá hôm nay to the directly managing tax authority in the following cases:

a) The competent authority issues a document canceling the document revoking the business registration certificate or equivalent license;

b) When the need arises to resume business operations after submitting a termination application, but the tax authority has not yet issued a cessation notice;

c) When the tax authority issues a notice that the taxpayer is not operating at the registered address but the license has not yet been revoked and the xoilac tv trực tiếp bóng đá hôm nay has not yet been terminated.

3. The xoilac tv trực tiếp bóng đá hôm nay can be used again in economic transactions from the effective date of the decision restoring the legal status of the business registration authority or the date the tax authority issues a restoration notice.

4. The application for restoring the xoilac tv trực tiếp bóng đá hôm nay includes:

a) A written request to restore the xoilac tv trực tiếp bóng đá hôm nay;

b) Other relevant documents.

Taxpayers who are business households can submit an application for restoration of their xoilac tv trực tiếp bóng đá hôm nay directly to the tax authority in the following cases:

- The competent authority issues a document canceling the document revoking the business registration certificate or equivalent license;

- When the need arises to resume business operations after submitting a termination application but the tax authority has not yet issued a cessation notice;

- When the tax authority issues a notice that the taxpayer is not operating at the registered address but the license has not been revoked and the xoilac tv trực tiếp bóng đá hôm nay has not been terminated.