What are some new points regarding trực tiếp bóng đá hôm nay euro registration in Vietnam according to Circular 86, as per Official Dispatch 339/TCT-KK?
What are some new points regarding trực tiếp bóng đá hôm nay euro registrationin Vietnam according to Circular 86, as per Official Dispatch 339/TCT-KK?
On January 22, 2025, the General Department of Taxation issued Official Dispatch 339/TCT-KK of 2025, introducing new points regarding trực tiếp bóng đá hôm nay euro registration inxoilac tv trực tiếp bóng(replacingđá bóng trực tiếp tư 105/2020/TT-BTC), including:
* New points regarding trực tiếp bóng đá hôm nay euro registration subjects (Article 4 ofCircular 86/2024/TT-BTC)
New Point 1:The removal of the listing of enterprises registering under specialized law (point a, clause 2, Article 4), to prevent amendments in specialized law from impacting the provisions of the Circular.
Previously: Point a, clause 2, Article 4 ofCircular 105/2020/TT-BTClisted certain enterprises according to specialized law: insurance, accounting, auditing, lawyers, notaries.
New Point 2:Cooperative groups subject to direct trực tiếp bóng đá hôm nay euro registration with the trực tiếp bóng đá hôm nay euro authorities will not include those registering through a unified single-window mechanism together with business registration. It is amended as follows:“Cooperative groups established and organized according to the provisions ofNghị định 77/2019/NĐ-CPdated October 10, 2019, by the Government of Vietnam on cooperative groups but not subject to business registration through the business registration authority under clause 2, Article 107 of the Law on Cooperatives”(point b, clause 2, Article 4), to exclude cooperative groups in single-window mechanism trực tiếp bóng đá hôm nay euro registration along with business registration as per Decree 92/2024/ND-CP regarding cooperative group registration, cooperatives, cooperative alliances.
Previously: According to point b, clause 2, Article 4 ofCircular 105/2020/TT-BTC, cooperative groups were not excluded from registering through a single-window mechanism along with business registration.
* New points regarding TIN structure (Article 5 ofCircular 86/2024/TT-BTC)
New Point 3:Concerning TINs issued to foreign contractors directly registering with the trực tiếp bóng đá hôm nay euro authority, Circular 86/2024/TT-BTC adds provisions for cases where multiple foreign contractors are involved in the same contract with a Vietnamese party and wish to declare and pay taxes separately, granting each foreign contractor a separate 10-digit TIN (point d, clause 4, Article 5).
Previously: đá bóng trực tiếp tư 105/2020/TT-BTCdid not specify this regulation.
New Point 4:Amendments concerning the issuance of TINs for paying on behalf of organizations with business cooperation contracts or documents, stipulating that taxpayers register for a separate TIN for the business cooperation contract only if needed (point e, clause 4, Article 5).
Previously: đá bóng trực tiếp tư 105/2020/TT-BTCdid not clearly stipulate this, causing issues in using the TIN for the contract, business cooperation document in VAT invoice and refund.
* New points regarding initial trực tiếp bóng đá hôm nay euro registration procedures
New Point 5:Removal of the Annex listing dependent units, form number BK02-DK-TCT issued alongside this Circular from the composition of the initial trực tiếp bóng đá hôm nay euro registration dossier of dependent units (point a.2, b.2, clause 1, Article 7).
New Point 6:Supplementation of the location for submitting dossiers at the Large Enterprise trực tiếp bóng đá hôm nay euro Department in cases where the taxpayer is assigned to be managed by the Large Enterprise trực tiếp bóng đá hôm nay euro Department for taxpayers who are operators, joint operational companies, joint venture enterprises, or organizations assigned by the Government of Vietnam to receive the share of petroleum fields in overlapping areas, contractors, investors participating in petroleum contracts, parent companies - Vietnam Oil and Gas Group representing the host country to receive profits shared from petroleum contracts (clause 7, Article 7).
Previously: According to clause 7, Article 7 ofCircular 105/2020/TT-BTC, such taxpayers submitted the initial trực tiếp bóng đá hôm nay euro registration dossier at the trực tiếp bóng đá hôm nay euro Department where headquartered.
Note: Some new points listed above apply to taxpayers as organizations and their effectiveness.
View the full Official Dispatch 339/TCT-KK of 2025 introducing new points of Circular 86/2024/TT-BTCHERE
What are some new points regarding trực tiếp bóng đá hôm nay euro registration in Vietnam according to Circular 86, as per Official Dispatch 339/TCT-KK?(Image from the Internet)
When does Circular 86 on trực tiếp bóng đá hôm nay euro registrationofficially come into force?
According to Article 38 ofCircular 86/2024/TT-BTC, Circular 86 on trực tiếp bóng đá hôm nay euro registration officiallycomes into force from February 6, 2025, replacingđá bóng trực tiếp tư 105/2020/TT-BTCguiding trực tiếp bóng đá hôm nay euro registration.
However, TINs issued by the trực tiếp bóng đá hôm nay euro authority to individuals, households, and business households are valid until June 30, 2025. From July 1, 2025, taxpayers, trực tiếp bóng đá hôm nay euro management agencies, other agencies, organizations, and individuals involved in the use of TINs must comply with the provision stated in Article 35 ofLaw on trực tiếp bóng đá hôm nay euro Administration 2019using personal identification numbers instead of TINs.
In cases where documents referenced in Circular 86 are amended, supplemented, or replaced, the new amended, supplemented, or substituted document shall prevail.
What are regulations on theuse of TINs in Vietnam?
The use of TINs is implemented according to the provisions of Article 35 ofLaw on trực tiếp bóng đá hôm nay euro Administration 2019as follows:
- Taxpayers must record their assigned TIN on invoices, records, and documents when conducting business transactions; opening deposit accounts at commercial banks, other credit institutions; trực tiếp bóng đá hôm nay euro declaration, trực tiếp bóng đá hôm nay euro payment, trực tiếp bóng đá hôm nay euro exemption, trực tiếp bóng đá hôm nay euro reduction, trực tiếp bóng đá hôm nay euro refund, non-trực tiếp bóng đá hôm nay euro collection, registration of customs declarations, and other trực tiếp bóng đá hôm nay euro-related transactions for all obligations to pay the state budget, even if the taxpayer operates in multiple locations.
- Taxpayers must provide their TIN to related agencies, organizations, or record the TIN on the dossier when carrying out administrative formalities through the single-window mechanism with the trực tiếp bóng đá hôm nay euro administration agency.
- The trực tiếp bóng đá hôm nay euro administration agency, State Treasury, cooperative banks of national budget revenue, organizations authorized by the trực tiếp bóng đá hôm nay euro authority to collect taxes use taxpayers’ TINs in trực tiếp bóng đá hôm nay euro management and state budget collection.
- Commercial banks, other credit institutions must record the TIN in account opening dossiers and documents related to transactions over the taxpayer's account.
- Other organizations and individuals participating in trực tiếp bóng đá hôm nay euro management use the taxpayer's assigned TIN when providing information relevant to trực tiếp bóng đá hôm nay euro obligation determination.
- When the Vietnamese party pays to organizations or individuals conducting cross-border business activities based on a digital intermediary platform that does not exist in Vietnam, the provided TIN must be used for deduction and payment.
- When personal identification numbers are assigned to all residents, use the personal identification number instead of the TIN.
