What are regulations on trực tiếp bóng đá hôm nay euro use of TIN for taxpayers, businesses, organizations, and individuals in Vietnam?
What is a Tax Identification Number (TIN) in Vietnam?
According to Article 3 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019:
Interpretation of Terms
In this Law, trực tiếp bóng đá hôm nay euro following terms are understood as follows:
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- trực tiếp bóng đá hôm nay euro headquarters of a taxpayer is trực tiếp bóng đá hôm nay euro location where trực tiếp bóng đá hôm nay euro taxpayer conducts part or all of its business activities, including trực tiếp bóng đá hôm nay euro main headquarters, branches, stores, production sites, places for storing goods, places for keeping assets used for production and business; residence or location where tax obligations arise.
5. A TIN is a sequence of 10 or 13 digits and other characters issued by trực tiếp bóng đá hôm nay euro tax authority to trực tiếp bóng đá hôm nay euro taxpayer for tax administration purposes.
- A Tax Period is trực tiếp bóng đá hôm nay euro time period used to determine trực tiếp bóng đá hôm nay euro amount of tax payable to trực tiếp bóng đá hôm nay euro state budget according to tax laws.
- A Tax Declaration Form is a form prescribed by trực tiếp bóng đá hôm nay euro Minister of Finance used by taxpayers to declare information to determine trực tiếp bóng đá hôm nay euro payable tax amount.
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Accordingly, a TIN is a sequence of 10 or 13 digits and other characters issued by trực tiếp bóng đá hôm nay euro tax authority to trực tiếp bóng đá hôm nay euro taxpayer for tax administration purposes.
What are regulations on trực tiếp bóng đá hôm nay euro use ofTIN fortaxpayers, businesses, organizations, and individuals in Vietnam? (Image from trực tiếp bóng đá hôm nay euro Internet)
What are regulations on trực tiếp bóng đá hôm nay euro use of TIN for taxpayers, businesses, organizations, and individuals in Vietnam?
According to Article 35 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay euro principles for using TINs are defined as follows:
- Taxpayers must record trực tiếp bóng đá hôm nay euro issued TIN on invoices, documents, materials when conducting business transactions; opening deposit accounts at commercial banks and other credit institutions; declaring taxes, paying taxes, tax exemption, tax reduction, tax refund, non-collection of tax, registering customs declarations, and performing other tax-related transactions for all obligations payable to trực tiếp bóng đá hôm nay euro state budget, even if trực tiếp bóng đá hôm nay euro taxpayer operates in various localities.
- Taxpayers must provide their TIN to relevant authorities or organizations or record trực tiếp bóng đá hôm nay euro TIN in files when performing administrative procedures according to trực tiếp bóng đá hôm nay euro one-stop shop mechanism with trực tiếp bóng đá hôm nay euro tax management authority.
- Tax management agencies, trực tiếp bóng đá hôm nay euro State Treasury, commercial banks cooperating to collect trực tiếp bóng đá hôm nay euro state budget, and organizations authorized by trực tiếp bóng đá hôm nay euro tax agency to collect tax use trực tiếp bóng đá hôm nay euro taxpayer's TIN in tax administration and collecting taxes into trực tiếp bóng đá hôm nay euro state budget.
- Commercial banks and other credit institutions must record trực tiếp bóng đá hôm nay euro TIN in account-opening documents and transaction documents through taxpayer accounts.
- Other organizations and individuals involved in tax administration use trực tiếp bóng đá hôm nay euro issued taxpayer's TIN when providing information related to determining tax obligations.
- When a Vietnamese entity pays money to an organization or individual conducting cross-border business based on a digital intermediary platform not present in Vietnam, trực tiếp bóng đá hôm nay euro issued TIN must be used for withholding and paying on their behalf.
- When trực tiếp bóng đá hôm nay euro personal identification number is issued to trực tiếp bóng đá hôm nay euro entire population, it will be used in place of trực tiếp bóng đá hôm nay euro TIN.
What are regulations on trực tiếp bóng đá hôm nay euro issuance of TINs in Vietnam?
According to clause 3 Article 30 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay euro issuance of TINs is regulated as follows:
- Enterprises, economic organizations, and other organizations are issued one unique TIN to use throughout their operation from taxpayer registration until trực tiếp bóng đá hôm nay euro termination of trực tiếp bóng đá hôm nay euro TIN's validity.
Taxpayers with branches, representative offices, or dependent units directly performing tax obligations are issued subsidiary TINs.
In trực tiếp bóng đá hôm nay euro case that enterprises, organizations, branches, representative offices, or dependent units perform taxpayer registration under trực tiếp bóng đá hôm nay euro one-stop shop mechanism along with business registration, cooperative registration, or business registration, trực tiếp bóng đá hôm nay euro number on trực tiếp bóng đá hôm nay euro business registration certificate, cooperative registration certificate, or business registration certificate serves simultaneously as trực tiếp bóng đá hôm nay euro TIN;
- Individuals are issued one unique TIN to use throughout their lifetime. Dependents of individuals are issued TINs for income tax exemption for individuals. trực tiếp bóng đá hôm nay euro TIN issued to a dependent also serves as trực tiếp bóng đá hôm nay euro individual's TIN when trực tiếp bóng đá hôm nay euro dependent incurs obligations to trực tiếp bóng đá hôm nay euro state budget;
- Enterprises, organizations, and individuals with a liability to withhold and pay taxes on behalf of others are issued a substitute TIN to perform tax declaration and payment on behalf of trực tiếp bóng đá hôm nay euro taxpayer;
- An issued TIN is not reused for another taxpayer;
- trực tiếp bóng đá hôm nay euro TIN of enterprises, economic organizations, and other organizations remains unchanged after transformation, sale, gifting, donation, or inheritance;
- trực tiếp bóng đá hôm nay euro TIN issued to households, business households, and individual businesses is trực tiếp bóng đá hôm nay euro TIN issued to trực tiếp bóng đá hôm nay euro individual representing trực tiếp bóng đá hôm nay euro household, business household, or individual business.
