What does trực tiếp bóng đá euro hôm nay application for amendments to tax registration information for individual/household businesses include from February 6, 2025?

Vietnam: What does trực tiếp bóng đá euro hôm nay application for amendments to tax registration information for individual/household businessesinclude from February 6, 2025?

Pursuant to Article 25 ofCircular 86/2024/TT-BTC(effective from February 6, 2025) stipulating trực tiếp bóng đá euro hôm nay application for amendments to tax registration information for individual/household businesses as follows:

(1)Business households, family households, individual businesses amendments to tax registration information without changing trực tiếp bóng đá euro hôm nay directly managing tax authority

- Business households registering taxpayer information through a one-stop-shop mechanism, upon amendments to tax registration information, must change their taxpayer registration information concurrently with changing business registration content with trực tiếp bóng đá euro hôm nay business registration authority.

- Family households or individuals engaged in production, business of goods and services according to legal provisions without having to register as a business household through trực tiếp bóng đá euro hôm nay business registration authority as per trực tiếp bóng đá euro hôm nay Government of Vietnam's regulations on business households; individual businesses from countries sharing a land border with Vietnam engaging in buying, selling, exchanging goods at border markets, border gate markets, or economic zone markets shall submit trực tiếp bóng đá euro hôm nay application for change of information to trực tiếp bóng đá euro hôm nay directly managing tax authority, which includes:

+ Declaration form for adjustment or supplementation of taxpayer registration information, form number 08-MST issued withxoilac tv trực tiếp bóng.

+ A copy of trực tiếp bóng đá euro hôm nay valid passport of trực tiếp bóng đá euro hôm nay individual if there are changes to information on this document for individual businesses in cases where trực tiếp bóng đá euro hôm nay tax authority issues tax codes as per point a, clause 4, Article 5 ofxoilac tv trực tiếp bóng.

(2)Business households changing their headquarters address to a different province or centrally-run city, or to a different district in trực tiếp bóng đá euro hôm nay same province or centrally-run city that changes trực tiếp bóng đá euro hôm nay directly managing tax authority shall proceed as follows:

- At trực tiếp bóng đá euro hôm nay place from which they are moving

+ Declaration form for adjustment or supplementation of taxpayer registration information, form number 08-MST issued withxoilac tv trực tiếp bóng.

+ Upon receipt of a Notification of Relocation, form number 09-MST issued withxoilac tv trực tiếp bóngfrom trực tiếp bóng đá euro hôm nay tax authority where they are moving from, business households shall apply for changing their address at trực tiếp bóng đá euro hôm nay business registration authority in accordance with trực tiếp bóng đá euro hôm nay law on business registration.

(3)Family households or individuals engaged in production, business of goods and services according to legal provisions without having to register as a business household through trực tiếp bóng đá euro hôm nay business registration authority as per trực tiếp bóng đá euro hôm nay Government of Vietnam's regulations on business households; individual businesses from countries sharing a land border with Vietnam engaging in buying, selling, exchanging goods at border markets, border gate markets, or economic zone markets, when changing their headquarters address to a different province or centrally-run city, or to a different district in trực tiếp bóng đá euro hôm nay same province or centrally-run city resulting in a change of directly managing tax authority.

- At trực tiếp bóng đá euro hôm nay place from which they are moving

+ Declaration form for adjustment or supplementation of taxpayer registration information, form number 08-MST issued withxoilac tv trực tiếp bóng.

- At trực tiếp bóng đá euro hôm nay place to which they are moving

+ Document registering relocation at trực tiếp bóng đá euro hôm nay tax authority where trực tiếp bóng đá euro hôm nay taxpayer is moving to, form number 30/DK-TCT issued withxoilac tv trực tiếp bóng.

(4)For individuals stipulated at points k, l, n, clause 2, Article 4Circular 86/2024/TT-BTCwhen there is a change in taxpayer registration information of themselves and dependants (including cases of changing trực tiếp bóng đá euro hôm nay directly managing tax authority) who submit applications to trực tiếp bóng đá euro hôm nay income paying agency or District Tax Office/Regional Tax Office where trực tiếp bóng đá euro hôm nay individuals register for permanent or temporary residence (if trực tiếp bóng đá euro hôm nay individual does not work at trực tiếp bóng đá euro hôm nay income paying agency or does not authorize trực tiếp bóng đá euro hôm nay income paying agency), as follows:

- application for amendments to tax registration information in case of submission through trực tiếp bóng đá euro hôm nay income paying agency, includes:

+ Authorization document, form number 41/UQ-DKT issued withxoilac tv trực tiếp bóng(in case there is no previous authorization document to trực tiếp bóng đá euro hôm nay income paying agency).

For individuals or dependants in cases where trực tiếp bóng đá euro hôm nay tax authority issues a tax code as per point a, clause 4, Article 5Circular 86/2024/TT-BTC, it must be accompanied by a copy of trực tiếp bóng đá euro hôm nay passport with changed information related to trực tiếp bóng đá euro hôm nay taxpayer registration of trực tiếp bóng đá euro hôm nay individual or dependant.

trực tiếp bóng đá euro hôm nay income paying agency is responsible for consolidating trực tiếp bóng đá euro hôm nay individual's changed information into trực tiếp bóng đá euro hôm nay taxpayer registration declaration, form 05-DK-TH-TCT, and trực tiếp bóng đá euro hôm nay dependant’s changed information into trực tiếp bóng đá euro hôm nay taxpayer registration declaration, form 20-DK-TH-TCT issued withxoilac tv trực tiếp bóngto send to trực tiếp bóng đá euro hôm nay directly managing tax authority of trực tiếp bóng đá euro hôm nay income paying agency.

- application for amendments to tax registration information in case of direct submission to trực tiếp bóng đá euro hôm nay tax authority, includes:

+ Declaration form for adjustment or supplementation of taxpayer registration information, form number 08-MST or form 20-DK-TCT issued withxoilac tv trực tiếp bóng.

For individuals or dependants in cases where trực tiếp bóng đá euro hôm nay tax authority issues a tax code as per point a, clause 4, Article 5Circular 86/2024/TT-BTC, it must be accompanied by a copy of trực tiếp bóng đá euro hôm nay valid passport of trực tiếp bóng đá euro hôm nay individual or dependant in case trực tiếp bóng đá euro hôm nay taxpayer registration information on this document changes.

(5)For taxpayers who are foreign individuals not residing in Vietnam as stipulated at point e, clause 2, Article 4Circular 86/2024/TT-BTCconducting direct taxpayer registration, trực tiếp bóng đá euro hôm nay application for amendments to tax registration information shall be submitted according to trực tiếp bóng đá euro hôm nay Circular of trực tiếp bóng đá euro hôm nay Ministry of Finance guiding trực tiếp bóng đá euro hôm nay implementation of certain provisions of trực tiếp bóng đá euro hôm nay Law on Tax Administration.

What does trực tiếp bóng đá euro hôm nay application for amendments to tax registration information for individual/household businessesinclude from February 6, 2025? (Image from Internet)

What are regulations on handling ofapplication for amendments to tax registration information for individual/household businessesin Vietnam?

Pursuant to Article 26 ofCircular 86/2024/TT-BTC(effective from February 6, 2025) stipulating trực tiếp bóng đá euro hôm nay processing of trực tiếp bóng đá euro hôm nay application for amendments to tax registration information for individual/household businesses as follows:

(1)Family households, individuals amendments to tax registration information as stipulated in clauses 1 and 4, Article 25Circular 86/2024/TT-BTC

- In case of changes in information not on trực tiếp bóng đá euro hôm nay Taxpayer Registration Certificate or Tax Code Notification: Within 2 (two) working days from trực tiếp bóng đá euro hôm nay date of receiving trực tiếp bóng đá euro hôm nay full application from trực tiếp bóng đá euro hôm nay taxpayer, trực tiếp bóng đá euro hôm nay directly managing tax authority has trực tiếp bóng đá euro hôm nay responsibility to update trực tiếp bóng đá euro hôm nay changed information into trực tiếp bóng đá euro hôm nay Taxpayer Registration Application System.

- In case of changes in information on trực tiếp bóng đá euro hôm nay Taxpayer Registration Certificate or Tax Code Notification: Within 3 (three) working days from trực tiếp bóng đá euro hôm nay date of receiving trực tiếp bóng đá euro hôm nay full application from trực tiếp bóng đá euro hôm nay taxpayer, trực tiếp bóng đá euro hôm nay directly managing tax authority has trực tiếp bóng đá euro hôm nay responsibility to update trực tiếp bóng đá euro hôm nay changed information into trực tiếp bóng đá euro hôm nay Taxpayer Registration Application System; at trực tiếp bóng đá euro hôm nay same time, issue trực tiếp bóng đá euro hôm nay updated Taxpayer Registration Certificate or Tax Code Notification.

(2)Business households, family households, individual businesses amendments to tax registration information as stipulated in clauses 2 and 3, Article 25Circular 86/2024/TT-BTC

- At trực tiếp bóng đá euro hôm nay tax authority from which they are moving:

+ Within 5 (five) working days from trực tiếp bóng đá euro hôm nay date of signing trực tiếp bóng đá euro hôm nay administrative penalty decision on tax violations or inspection conclusion (for applications subject to on-site inspection at trực tiếp bóng đá euro hôm nay taxpayer's premises), 7 (seven) working days from trực tiếp bóng đá euro hôm nay date of receiving trực tiếp bóng đá euro hôm nay taxpayer application (for applications not subject to on-site inspection at trực tiếp bóng đá euro hôm nay taxpayer's premises), and once trực tiếp bóng đá euro hôm nay taxpayer has fulfilled obligations with trực tiếp bóng đá euro hôm nay tax authority from which they are moving as stipulated in clause 3, Article 6 ofDecree 126/2020/ND-CP, trực tiếp bóng đá euro hôm nay tax authority shall issue a Notification of Relocation, form number 09-MST issued withxoilac tv trực tiếp bóngto trực tiếp bóng đá euro hôm nay taxpayer and trực tiếp bóng đá euro hôm nay tax authority where trực tiếp bóng đá euro hôm nay taxpayer is moving to.

+ Beyond trực tiếp bóng đá euro hôm nay aforementioned period, if trực tiếp bóng đá euro hôm nay taxpayer has not fulfilled obligations with trực tiếp bóng đá euro hôm nay tax authority from which they are moving, trực tiếp bóng đá euro hôm nay period for trực tiếp bóng đá euro hôm nay tax authority from which they are moving to issue trực tiếp bóng đá euro hôm nay Notification of Relocation, form number 09-MST issued withxoilac tv trực tiếp bóngis adjusted to 3 (three) working days from trực tiếp bóng đá euro hôm nay date trực tiếp bóng đá euro hôm nay taxpayer fulfills obligations with trực tiếp bóng đá euro hôm nay tax authority from which they are moving.

+ Determination of whether trực tiếp bóng đá euro hôm nay taxpayer is subject to an inspection at trực tiếp bóng đá euro hôm nay taxpayer's premises shall follow trực tiếp bóng đá euro hôm nay tax management regulations.

- At trực tiếp bóng đá euro hôm nay tax authority moving to:

+ Within 3 (three) working days from trực tiếp bóng đá euro hôm nay date of receiving trực tiếp bóng đá euro hôm nay full application from trực tiếp bóng đá euro hôm nay taxpayer, trực tiếp bóng đá euro hôm nay receiving tax authority is responsible for updating trực tiếp bóng đá euro hôm nay changed information into trực tiếp bóng đá euro hôm nay Taxpayer Registration Application System, issuing trực tiếp bóng đá euro hôm nay updated Taxpayer Registration Certificate or Tax Code Notification to trực tiếp bóng đá euro hôm nay taxpayer.

(3)In cases where business households, individual businesses change taxpayer registration information as stipulated in clauses 2 and 3, Article 25Circular 86/2024/TT-BTChave completed procedures at trực tiếp bóng đá euro hôm nay tax authority from which they are moving but do not submit address change applications at trực tiếp bóng đá euro hôm nay business registration authority (for business households registering taxpayer information through a one-stop-shop mechanism) or at trực tiếp bóng đá euro hôm nay tax authority moving to (for individual businesses stipulated at point i, clause 2, Article 4Circular 86/2024/TT-BTC), trực tiếp bóng đá euro hôm nay tax authority shall proceed similarly as in clause 3, Article 11Circular 86/2024/TT-BTC.

What is trực tiếp bóng đá euro hôm nay time limit for taxpayers to notify trực tiếp bóng đá euro hôm nay tax authority of changes in taxpayer registration information in Vietnam?

Pursuant to Article 36 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019, taxpayers must notify trực tiếp bóng đá euro hôm nay tax authority of changes in taxpayer registration information within trực tiếp bóng đá euro hôm nay following timeframes:

- Taxpayers registering taxpayer information together with enterprise registration, cooperative registration, business registration, upon changes in taxpayer registration information, must notify changes concurrently with changes in enterprise registration, cooperative registration, business registration as stipulated by law.

In cases where taxpayers change their headquarters address resulting in a change of managing tax authority, they must complete tax procedures with trực tiếp bóng đá euro hôm nay directly managing tax authority according to this Law before registering changes with trực tiếp bóng đá euro hôm nay enterprise registration, cooperative registration, business registration authority.

- Taxpayers directly registering taxpayer information with trực tiếp bóng đá euro hôm nay tax authority, upon changes in taxpayer registration information, must notify trực tiếp bóng đá euro hôm nay directly managing tax authority within 10 working days from trực tiếp bóng đá euro hôm nay date of arising information changes.

- In cases where individuals authorize organizations, individuals to pay income to implement registration for amendments to tax registration information for individuals and dependants, they must notify trực tiếp bóng đá euro hôm nay income-paying organization, individual within 10 working days from trực tiếp bóng đá euro hôm nay date of arising information changes; trực tiếp bóng đá euro hôm nay income-paying organization, individual is responsible for informing trực tiếp bóng đá euro hôm nay managing tax authority within 10 working days from receiving trực tiếp bóng đá euro hôm nay individual's authorization.