What are xoilac tv trực tiếp bóng đá hôm nay cases of TIN deactivation in Vietnam?
What are xoilac tv trực tiếp bóng đá hôm nay cases ofTIN deactivation in Vietnam?
According to Clause 1 and Clause 2, Article 39 of xoilac tv trực tiếp bóng đá hôm nayTax Administration Law 2019, a taxpayer's TIN will bedeactivated in xoilac tv trực tiếp bóng đá hôm nay following cases:
- Taxpayers who combine taxpayer registration with business registration shall have their TINs deactivated in one of xoilac tv trực tiếp bóng đá hôm nay following cases:
+ Shutdown or dissolution, bankruptcy;
+ Revocation of certificate of enterprise registration, cooperative registration and/or business registration;
+ Full division, acquisition/merger, consolidation.
- Taxpayers directly registered with tax authorities shall have their TINs deactivated when one of xoilac tv trực tiếp bóng đá hôm nay following cases takes place:
+ Shutdown, termination of tax liabilities for non-business organizations;
+ Revocation of business registration certificate or equivalent license;
+ Full division, acquisition/merger, consolidation;
+ Notified by tax authorities that taxpayers do not operate at registered locations;
+ An individual is dead, missing or incapacitated as prescribed by law;
+ A foreign contractor completes or terminates xoilac tv trực tiếp bóng đá hôm nay contract;
+ Contractors, investors entering into petroleum agreements complete or terminate xoilac tv trực tiếp bóng đá hôm nay agreements or transfer of all rights to enter petroleum agreements.
What are xoilac tv trực tiếp bóng đá hôm nay cases of TIN deactivation in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
What does xoilac tv trực tiếp bóng đá hôm nay application for TIN deactivationsubmittedby household businesses in Vietnam include?
According to Clause 4, Article 39 of xoilac tv trực tiếp bóng đá hôm nayTax Administration Law2019and Point c, Clause 1, Article 14 ofCircular 105/2020/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay application for TIN deactivation submitted by household businesses in Vietnam includes:
- xoilac tv trực tiếp bóng đá hôm nay written request for TIN deactivation - Form No. 24/DK-TCT issued along withCircular 105/2020/TT-BTCas stipulated in Articles 38 and 39 of xoilac tv trực tiếp bóng đá hôm nayTax Administration Law 2019.
- A copy of xoilac tv trực tiếp bóng đá hôm nay decision to revoke xoilac tv trực tiếp bóng đá hôm nay Business Registration Certificate (if any) for xoilac tv trực tiếp bóng đá hôm nay household business; business location of xoilac tv trực tiếp bóng đá hôm nay household business as stipulated in Point i, Clause 2, Article 4 ofCircular 105/2020/TT-BTC.
What are xoilac tv trực tiếp bóng đá hôm nay obligations of household businesses in Vietnam before TIN deactivation?
Under Clauses 2 and 3, Article 15 ofCircular 105/2020/TT-BTC, household businesses must fulfill xoilac tv trực tiếp bóng đá hôm nay following specific obligations before terminating their tax code in certain cases:
- As for xoilac tv trực tiếp bóng đá hôm nay household/individual business mentioned in point i clause 2 Article 4 ofCircular 105/2020/TT-BTC:
(i) xoilac tv trực tiếp bóng đá hôm nay taxpayer shall submit a report on use of invoices as per xoilac tv trực tiếp bóng đá hôm nay law on invoices, if any;
(ii) xoilac tv trực tiếp bóng đá hôm nay taxpayer shall pay xoilac tv trực tiếp bóng đá hôm nay tax liabilities and deal with xoilac tv trực tiếp bóng đá hôm nay overpaid taxes as prescribed in Articles 60, 67, 69, 70, 71 of xoilac tv trực tiếp bóng đá hôm nayTax Administration Law 2019to/with xoilac tv trực tiếp bóng đá hôm nay tax authority, for a household/individual business paying xoilac tv trực tiếp bóng đá hôm nay fixed amount of taxes.
(iii) xoilac tv trực tiếp bóng đá hôm nay taxpayer shall file xoilac tv trực tiếp bóng đá hôm nay tax return, remit tax payments and deal with overpaid taxes, excess VAT credits, if any) as prescribed in Article 43, 44, 47, 60, 67, 68, 70, 71 of xoilac tv trực tiếp bóng đá hôm nayTax Administration Law 2019with/to xoilac tv trực tiếp bóng đá hôm nay tax authority, for a household/individual business paying xoilac tv trực tiếp bóng đá hôm nay taxes based on declaration method.
- As for a household business upgraded to small and medium-sized enterprise as per xoilac tv trực tiếp bóng đá hôm nayLuật Hỗ trợ doanh xoilac tv trực tiếp bóng đá hôm2017, xoilac tv trực tiếp bóng đá hôm nay household business shall pay xoilac tv trực tiếp bóng đá hôm nay tax liabilities to xoilac tv trực tiếp bóng đá hôm nay supervisory tax authority and undertake in writing with xoilac tv trực tiếp bóng đá hôm nay tax authority that xoilac tv trực tiếp bóng đá hôm nay new small and medium-sized enterprise shall inherit every tax liability from xoilac tv trực tiếp bóng đá hôm nay household business as per xoilac tv trực tiếp bóng đá hôm nay law on assistance for small and medium-sized enterprises.
What are xoilac tv trực tiếp bóng đá hôm nay cases of reactivation of TIN of household businessesin Vietnam?
According to Article 40 of xoilac tv trực tiếp bóng đá hôm nayTax Administration Law 2019, xoilac tv trực tiếp bóng đá hôm nay regulations are as follows:
TIN reactivation
1. TINs of taxpayers who combine taxpayer registration with business registration shall be reactivated together with as their legal status is reactivated.
2. For taxpayers directly registered with tax authorities, xoilac tv trực tiếp bóng đá hôm nay application for TIN reactivation shall be submitted to their supervisory tax authorities in xoilac tv trực tiếp bóng đá hôm nay following cases:
c) xoilac tv trực tiếp bóng đá hôm nay competent authority revokes xoilac tv trực tiếp bóng đá hôm nay decision on revocation of business registration certificate or equivalent license;
b) xoilac tv trực tiếp bóng đá hôm nay taxpayer wishes to resume their business operations after xoilac tv trực tiếp bóng đá hôm nay TIN deactivation application has been sent to xoilac tv trực tiếp bóng đá hôm nay tax authority, but xoilac tv trực tiếp bóng đá hôm nay tax authority has yet to issue a notification on TIN deactivation;
c) xoilac tv trực tiếp bóng đá hôm nay tax authority has issued an announcement that xoilac tv trực tiếp bóng đá hôm nay taxpayer does not have business operation at xoilac tv trực tiếp bóng đá hôm nay registered address but has not revoked xoilac tv trực tiếp bóng đá hôm nay licence or deactivated xoilac tv trực tiếp bóng đá hôm nay TIN.
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For household businesses directly registered with tax authorities, xoilac tv trực tiếp bóng đá hôm nay application for TIN reactivation shall be submitted to their supervisory tax authorities in xoilac tv trực tiếp bóng đá hôm nay following cases:
- xoilac tv trực tiếp bóng đá hôm nay competent authority revokes xoilac tv trực tiếp bóng đá hôm nay decision on revocation of business registration certificate or equivalent license;
- xoilac tv trực tiếp bóng đá hôm nay taxpayer wishes to resume their business operations after xoilac tv trực tiếp bóng đá hôm nay TIN deactivation application has been sent to xoilac tv trực tiếp bóng đá hôm nay tax authority, but xoilac tv trực tiếp bóng đá hôm nay tax authority has yet to issue a notification on TIN deactivation;
- xoilac tv trực tiếp bóng đá hôm nay tax authority has issued an announcement that xoilac tv trực tiếp bóng đá hôm nay taxpayer does not have business operation at xoilac tv trực tiếp bóng đá hôm nay registered address but has not revoked xoilac tv trực tiếp bóng đá hôm nay licence or deactivated xoilac tv trực tiếp bóng đá hôm nay TIN.
