Văn phòng đại diện đã thành lập tháng 10 năm 2015 nhưng chưa được trực tiếp bóng đá euro hôm nay mã số đơn vị phụ thuộc muốn trực tiếp bóng đá euro hôm nay mã số thuế 13 số thì thực hiện

What are procedures for issuance a13-digitTIN fora representative office established in October 2015 but not yet assigned aID number of affiliates in Vietnam?

Based on Article 8 ofDecree 01/2021/ND-CP, it is stipulated as follows:

Enterprise ID number, ID number of affiliates of enterprise, business location ID number

1. Each enterprise is assigned a unique ID number called trực tiếp bóng đá k+ enterprise ID number. This ID number also serves as trực tiếp bóng đá k+ TIN and trực tiếp bóng đá k+ social insurance contribution unit ID number of trực tiếp bóng đá k+ enterprise.

2. trực tiếp bóng đá k+ enterprise ID number exists throughout trực tiếp bóng đá k+ lifetime of trực tiếp bóng đá k+ enterprise and cannot be reassigned to another organization or individual. When trực tiếp bóng đá k+ enterprise ceases operations, trực tiếp bóng đá k+ enterprise ID number becomes invalid.

3. trực tiếp bóng đá k+ enterprise ID number is automatically generated, transmitted, and received by trực tiếp bóng đá k+ National Business Registration Information System and trực tiếp bóng đá k+ taxpayer registration system and is recorded on trực tiếp bóng đá k+ Enterprise Registration Certificate.

4. State management agencies uniformly use trực tiếp bóng đá k+ enterprise ID number for state management tasks and for exchanging information about enterprises.

5. trực tiếp bóng đá k+ ID number of affiliates of trực tiếp bóng đá k+ enterprise is issued to trực tiếp bóng đá k+ branches and representative offices of trực tiếp bóng đá k+ enterprise. This ID number also serves as trực tiếp bóng đá k+ TIN for trực tiếp bóng đá k+ branch or representative office.

6. trực tiếp bóng đá k+ business location ID number is a five-digit ID number issued in numerical order from 00001 to 99999. This ID number is not trực tiếp bóng đá k+ TIN of trực tiếp bóng đá k+ business location.

7. In trực tiếp bóng đá k+ case where trực tiếp bóng đá k+ enterprise, branch, or representative office has its TIN terminated due to violations of tax law, trực tiếp bóng đá k+ enterprise, branch, or representative office is prohibited from using trực tiếp bóng đá k+ TIN in economic transactions from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ tax authority officially announces trực tiếp bóng đá k+ termination of trực tiếp bóng đá k+ TIN's validity.

8. For branches and representative offices established before November 1, 2015, but not yet assigned a ID number of affiliates, trực tiếp bóng đá k+ enterprise should directly contact trực tiếp bóng đá k+ tax authority to be issued a 13-digit TIN, and then carry out trực tiếp bóng đá k+ procedures for changing trực tiếp bóng đá k+ registration details at trực tiếp bóng đá k+ business registration office in accordance with regulations.

9. For enterprises established and operating under an investment license or an investment certificate (also serving as trực tiếp bóng đá k+ business registration certificate) or other legally equivalent documents, trực tiếp bóng đá k+ enterprise ID number is trực tiếp bóng đá k+ TIN assigned by trực tiếp bóng đá k+ tax authority to trực tiếp bóng đá k+ enterprise.

Therefore,it is evident that a representative office established in October 2015 but not yet assigned a ID number of affiliates should directly contact trực tiếp bóng đá k+ tax authority to be assigned a 13-digit TIN.

What are procedures for issuance a 13-digit TIN for a representative office established in October 2015 but not yet assigned a ID number of affiliates in Vietnam?(Image from Internet)

Can an enterprise begin production activities before applying for taxpayer registration in Vietnam?

Based on Clause 1, Article 30 of trực tiếp bóng đá k+Law on Tax Administration 2019stipulated as follows:

Subjects for taxpayer registration and TIN issuance

1. Taxpayers must perform taxpayer registration and be issued a TIN by trực tiếp bóng đá k+ tax authority before commencing production or business activities, or before incurring obligations to trực tiếp bóng đá k+ state budget. Subjects for taxpayer registration include:

a) Enterprises, organizations, individuals performing taxpayer registration under trực tiếp bóng đá k+ interlinked single-window system along with enterprise registration, co-operative registration, business registration according to trực tiếp bóng đá k+ provisions of trực tiếp bóng đá k+ Law on Enterprises and other relevant legal provisions;

b) Organizations, individuals not belonging to trực tiếp bóng đá k+ category stated in point a of this clause shall directly perform taxpayer registration with trực tiếp bóng đá k+ tax authority as prescribed by trực tiếp bóng đá k+ Minister of Finance.

Therefore,following trực tiếp bóng đá k+ above regulations, enterprises are not allowed to begin production activities before registering for a TIN; taxpayer registration must be conducted prior to commencing production.

Is a TIN necessary when performing administrative procedures under trực tiếp bóng đá k+ interlinked single-window system in Vietnam?

According to Article 35 of trực tiếp bóng đá k+Law on Tax Administration 2019, provisions regarding trực tiếp bóng đá k+ TIN are as follows:

- Taxpayers must record trực tiếp bóng đá k+ issued TIN on invoices, documents, papers when conducting business transactions; opening deposit accounts at commercial banks, other credit institutions; tax declaration, tax payment, tax exemption, tax reduction, tax refund, non-tax payment, customs declaration registration, and performing other tax-related transactions for all obligations to trực tiếp bóng đá k+ state budget, including cases where trực tiếp bóng đá k+ taxpayer operates production or business in different localities.

- Taxpayers must provide trực tiếp bóng đá k+ TIN to relevant agencies, organizations, or record trực tiếp bóng đá k+ TIN on documents when performing administrative procedures under trực tiếp bóng đá k+ interlinked single-window system with trực tiếp bóng đá k+ tax management agency.

- trực tiếp bóng đá k+ tax management agency, trực tiếp bóng đá k+ State Treasury, commercial banks coordinating in collecting state budget revenues, organizations authorized by trực tiếp bóng đá k+ tax agency for tax collection must use trực tiếp bóng đá k+ taxpayer's TIN in tax management and tax collection into trực tiếp bóng đá k+ state budget.

- Commercial banks, other credit institutions must record trực tiếp bóng đá k+ TIN in account opening documents and transaction documents via trực tiếp bóng đá k+ taxpayer’s account.

Therefore,according to trực tiếp bóng đá k+ above regulations, taxpayers must record trực tiếp bóng đá k+ TIN on documents when performing administrative procedures under trực tiếp bóng đá k+ interlinked single-window system with trực tiếp bóng đá k+ tax management agency.