What are regulations on Circular 86 on xem bóng đá trực tiếp nhà cái registration effective from February 6, 2025?

What are regulations on Circular 86on xem bóng đá trực tiếp nhà cái registration effective from February 6, 2025?

On December 23, 2024, the Ministry of Finance issued Circularxoilac tv trực tiếp bóngcomprising 4 chapters and 40 Articles, regulating subjects of xem bóng đá trực tiếp nhà cái registration directly with xem bóng đá trực tiếp nhà cái authorities, the structure of TINs as prescribed in point b, clause 1, clause 2, Article 30 of theLaw on xem bóng đá trực tiếp nhà cái Administration 2019; procedures for xem bóng đá trực tiếp nhà cái registration as prescribed in clause 1, Article 41 of theLaw on xem bóng đá trực tiếp nhà cái Administration 2019and measures to implement the xem bóng đá trực tiếp nhà cái management function concerning xem bóng đá trực tiếp nhà cái registration.

Circular 86/2024/TT-BTCapplies to: Taxpayers; xem bóng đá trực tiếp nhà cái administration agencies; xem bóng đá trực tiếp nhà cái administration officials; state agencies, organizations, and other individuals related to the management of xem bóng đá trực tiếp nhà cái concerning xem bóng đá trực tiếp nhà cái registration.

What are regulations on Circular 86 on xem bóng đá trực tiếp nhà cái registration effective from February 6, 2025? (Image from Internet)

What is the structure of the TIN issued by the xem bóng đá trực tiếp nhà cái authority in Vietnam according to Circular 86 of 2024?

Based on Article 5 ofCircular 86/2024/TT-BTCwhich specifies the structure of the TIN issued by the xem bóng đá trực tiếp nhà cái authority as follows:

Structure of the TIN

1. The TIN includes a TIN for businesses, organizations, and a TIN for households, business households, individuals. Specifically:

a) The TIN for businesses, organizations is issued by the xem bóng đá trực tiếp nhà cái authority as prescribed in clause 2, clause 3, clause 4 of this Article.

b) The TIN for households, business households, individuals is the TIN issued by the xem bóng đá trực tiếp nhà cái authority for the cases specified in point a, đ, e, h, clause 4 of this Article; it is the personal identification number issued by the Ministry of Public Security under regulations of the law on identification for cases using the personal identification number instead of a TIN as prescribed in clause 5 of this Article.

2. Structure of the TIN issued by the xem bóng đá trực tiếp nhà cái authority

N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13

Where:

- The first two digits N1N2 are the range numbers of the TIN.

- The seven digits N3N4N5N6N7N8N9 are determined according to a specific structure, increasing from 0000001 to 9999999.

- The digit N10 is a check digit.

- The three digits N11N12N13 are sequential numbers from 001 to 999.

- The dash (-) is the character that separates the group of the first 10 digits and the group of the last 3 digits.

3. The enterprise number, cooperative number, partnership number, dependent unit number of the enterprise, dependent unit number of the cooperative are issued under business registration laws, cooperative registration, partnership registration are TINs.

4. Classification of TIN structures issued by the xem bóng đá trực tiếp nhà cái authority

a) The 10-digit TIN is used for businesses, cooperatives, organizations with legal personality or organizations without legal personality but directly incurring xem bóng đá trực tiếp nhà cái obligations (hereinafter referred to as independent units); individuals who are foreign nationals or Vietnamese nationals living abroad without a personal identification number established from the National Population Database.

b) The 13-digit TIN along with the dash (-) separating the first 10 digits and the last 3 digits is used for dependent units and other subjects prescribed in point c, e, g of this clause.

c) Taxpayers who are economic organizations or other organizations as prescribed in point a, b, c, d, n, clause 2 of Article 4 of this Circular have legal personality or do not have legal personality but incur direct xem bóng đá trực tiếp nhà cái obligations and take full responsibility for all xem bóng đá trực tiếp nhà cái obligations before the law are issued a 10-digit TIN. Dependent units established in accordance with the law of these taxpayers, if they incur xem bóng đá trực tiếp nhà cái obligations and directly declare and pay taxes, are issued a 13-digit TIN.

...

Thus, according to the above regulations, the structure of the TIN issued by the xem bóng đá trực tiếp nhà cái authority is:

N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13

Where:

- The first two digits N1N2 are the range numbers of the TIN.

- The seven digits N3N4N5N6N7N8N9 are determined according to a specific structure, increasing from 0000001 to 9999999.

- The digit N10 is a check digit.

- The three digits N11N12N13 are sequential numbers from 001 to 999.

- The dash (-) is the character that separates the group of the first 10 digits and the group of the last 3 digits.

When does Circular 86 of 2024 take effect?

Based on clause 1, Article 38 ofCircular 86/2024/TT-BTCon the effective date as follows:

Effective date

1. This Circular takes effect from February 6, 2025, replacing Circular No. 105/2020/TT-BTC dated December 3, 2020, of the Ministry of Finance providing guidance on xem bóng đá trực tiếp nhà cái registration, except for the case specified in clause 2 of this Article.

Thus, Circular 86 of 2024 takes effect from February 6, 2025, and replacesđá bóng trực tiếp tư 105/2020/TT-BTC.