What are the latest trực tiếp bóng đá hôm nay application forms in Vietnam according to Circular 86 2024?

What arethe latest trực tiếp bóng đá hôm nay application formsin Vietnam according to Circular 86 2024?

On December 23, 2024, the Minister of Finance issuedxoilac tv trực tiếp bóngregulating trực tiếp bóng đá hôm nay. This Circular will replaceđá bóng trực tiếp tư 105/2020/TT-BTC, effective from February 6, 2025.

Below is a compilation of the latest trực tiếp bóng đá hôm nay application forms according to Circular 86 2024, specifically:

Mau 01-DK-TCT: trực tiếp bóng đá hôm nay form for organizations

Mau 02-DK-TCT: trực tiếp bóng đá hôm nay form for dependent units, business locations with direct tax obligations

Mau 03-DK-TCT: trực tiếp bóng đá hôm nay form for households and individual businesses

Mau 04-DK-TCT: trực tiếp bóng đá hôm nay form for foreign contractors, foreign sub-contractors / Joint Operating Company (JOC)

Mau 04.1-DK-TCT: trực tiếp bóng đá hôm nay form for organizations and individuals who deduct and pay tax on behalf of foreign contractors, foreign sub-contractors, foreign suppliers; organizations cooperating with individuals, organizations in business

Mau 04.4-DK-TCT: trực tiếp bóng đá hôm nay form for tax-collecting authorized organizations

Mau 05-DK-TCT: trực tiếp bóng đá hôm nay form for non-business individuals engaging directly in trực tiếp bóng đá hôm nay

Mau 05-DK-TH-TCT: Consolidated trực tiếp bóng đá hôm nay form for individuals with income from wages and salaries (Used by the income-paying agency to register for individuals upon authorization)

Mau 06-DK-TCT: trực tiếp bóng đá hôm nay form for diplomatic missions, consular offices, and representative offices of international organizations

Mau 20-DK-TCT: trực tiếp bóng đá hôm nay form for dependents of individuals with income from wages and salaries

Mau 20-DK-TH-TCT: Consolidated trực tiếp bóng đá hôm nay form for dependents of individuals with income from wages and salaries (Used by the income-paying agency to register for dependents upon authorization)

What are the latest trực tiếp bóng đá hôm nay application forms in Vietnam according to Circular 86 2024?(Image from the Internet)

Which entities are required to register trực tiếp bóng đá hôm nay directly with the trực tiếp bóng đá hôm nay authorities in Vietnamaccording to Circular 86 2024?

Specifically, according to Clause 2, Article 4 ofCircular 86/2024/TT-BTC, taxpayers belonging to the group eligible for trực tiếp bóng đá hôm nay directly with tax authorities in Vietnam include:

(i) Enterprises engaged in specialized sectors that are not required to register as an enterprise through the business registration office according to specialized laws (hereafter referred to as Economic Organizations).

(ii) Public service units, economic organizations of the armed forces, economic organizations of political, socio-political, social, social-professional organizations operating commercially as stipulated by law but not required to register as an enterprise through the business registration office; organizations from countries sharing land borders with Vietnam that engage in buying, selling, exchanging goods at border markets, border-gate markets, markets in economic border zones; representative offices of foreign organizations in Vietnam; cooperatives formed and operated underNghị định 77/2019/NĐ-CPbut not required to register through the business registration office per Clause 2, Article 107 ofLaw on Cooperatives 2023(hereafter referred to as Economic Organizations).

(iii) Organizations established by authorized agencies without production or business activities but incurring obligations with the state budget (hereafter referred to as Other Organizations).

(iv) Foreign and Vietnamese organizations and individuals using humanitarian aid, non-refundable aid from abroad to purchase goods and services with value-added trực tiếp bóng đá hôm nay in Vietnam for non-refundable aid, humanitarian aid; diplomatic missions, consular offices, and representative offices of international organizations in Vietnam eligible for VAT refund in cases of enjoying diplomatic privilege; ODA project owners eligible for VAT refund, representative offices of ODA project sponsors, organizations designated by foreign sponsors to manage ODA programs or projects (hereafter referred to as Other Organizations).

(v) Foreign organizations not having legal status in Vietnam, foreign individuals engaged in independent business in Vietnam in compliance with Vietnamese law, earning income or trực tiếp bóng đá hôm nay obligations arising in Vietnam (hereafter referred to as Foreign Contractors, Foreign Sub-contractors).

(vi) Foreign suppliers without permanent establishments in Vietnam and foreign individuals not residing in Vietnam who engage in e-commerce, digital platform-based business, and other services with organizations and individuals in Vietnam (hereafter referred to as Foreign Suppliers).

(vii) Enterprises, organizations, individuals responsible for deduction and trực tiếp bóng đá hôm nay payment on behalf of other taxpayers must declare and determine separate trực tiếp bóng đá hôm nay obligations from the taxpayer as stipulated by trực tiếp bóng đá hôm nay management law (excluding income-paying agencies deducting, paying personal income trực tiếp bóng đá hôm nay); commercial banks, intermediary payment service providers, or organizations and individuals authorized by the foreign provider responsible for declaring, deducting, and paying trực tiếp bóng đá hôm nay on behalf of the foreign provider (hereafter referred to as Withholding Organizations, Individuals). Income-paying organizations, when deducting and paying personal income trực tiếp bóng đá hôm nay, use the issued taxpayer identification number to declare and pay the deducted personal income trực tiếp bóng đá hôm nay.

(viii) Operators, joint operating companies, joint ventures, organizations assigned by the Government of Vietnam to receive Vietnam's share from oil and gas fields in overlapping areas, contractors, investors participating in petroleum contracts, parent companies - Vietnam National Oil and Gas Group representing the host country, receiving the profit share from petroleum contracts.

(ix) Households, individuals engaged in the production and trade of goods and services as stipulated by law but not required to register as a household business through the business registration office as per the Government of Vietnam's regulation on household businesses; individual businesses in countries sharing land borders with Vietnam engaging in buying, selling, exchanging goods at border markets, border-gate markets, markets in economic border zones.

(x) Individuals with income subject to personal income trực tiếp bóng đá hôm nay (excluding individual businesses).

(xi) Individuals considered dependents as stipulated by personal income trực tiếp bóng đá hôm nay law.

(xii) Organizations and individuals commissioned by trực tiếp bóng đá hôm nay agencies for trực tiếp bóng đá hôm nay collection.

(xiii) Other organizations, households, and individuals with obligations to the state budget.

When is the deadline for first-time trực tiếp bóng đá hôm nay registrationin Vietnam?

According to Article 33 of theLaw on trực tiếp bóng đá hôm nay Administration 2019, the deadline for first-time trực tiếp bóng đá hôm nay is as follows:

- Taxpayers registering for trực tiếp bóng đá hôm nay simultaneously with enterprise registration, cooperative registration, or business registration, the deadline for trực tiếp bóng đá hôm nay is the same as the deadline for enterprise, cooperative, or business registration as stipulated by law.

- Taxpayers registering directly with tax authorities in Vietnam, the deadline for trực tiếp bóng đá hôm nay is 10 working days from the following dates:

+ Being issued a business registration certificate, establishment and operation license, investment registration certificate, establishment decision;

+ Commencing business operations for organizations not required to register for business or for household businesses, individual businesses required to register for business but not yet granted a business registration certificate;

+ The arising of trực tiếp bóng đá hôm nay withholding and payment obligations on behalf of other individuals based on contracts or business cooperation agreements;

+ Signing contracts for contracted projects for foreign contractors or subcontractors directly declaring and paying taxes with trực tiếp bóng đá hôm nay authorities in Vietnam; signing contracts or agreements for petroleum contracts;

+ The emergence of personal income trực tiếp bóng đá hôm nay obligations;

+ The occurrence of a trực tiếp bóng đá hôm nay refund request;

+ Other obligations arise with the state budget.

- Organizations and individuals responsible for paying income must register trực tiếp bóng đá hôm nay on behalf of individuals with income no later than 10 working days from the date tax obligations arise, in cases where the individual has not yet been issued a tax code; register trực tiếp bóng đá hôm nay on behalf of the taxpayer's dependents no later than 10 working days from the date the taxpayer registers for family relief according to law in cases where the dependent has not yet been issued a tax code.