What does kết quả bóng đá trực tiếp application for first-time taxpayer registration for a dependent unit in Vietnam include?

What does kết quả bóng đá trực tiếp applicationfor first-time taxpayer registration for a dependent unit in Vietnam include?

Under sub-section 2, Section 2 of kết quả bóng đá trực tiếp administrative procedures issued together withDecision 2589/QD-BTC in 2021, kết quả bóng đá trực tiếp following documents are required for kết quả bóng đá trực tiếp first-time taxpayer registration for a dependent unit:

- For dependent units of economic organizations (except partnerships), include:

+ Application form for taxpayer registration made in Form No. 02-DK-TCT issued together withCircular 105/2020/TT-BTCdated December 3, 2020 by kết quả bóng đá trực tiếp Ministry of Finance;

+ List of dependent units made in Form No. BK02-DK-TCT issued together withCircular 105/2020/TT-BTCdated December 3, 2020 by kết quả bóng đá trực tiếp Ministry of Finance (if any);

+ List of business locationsmade in Form No. BK03-DK-TCT issued together withCircular 105/2020/TT-BTCdated December 3, 2020 by kết quả bóng đá trực tiếp Ministry of Finance (if any);

+ List of foreign contractors and subcontractors made in Form No. BK04-DK-TCT issued together withCircular 105/2020/TT-BTCdated December 3, 2020 by kết quả bóng đá trực tiếp Ministry of Finance (if any);

+ List of oil and gas contractors and investors made in Form No. BK05-DK-TCT issued together withCircular 105/2020/TT-BTCdated December 3, 2020 by kết quả bóng đá trực tiếp Ministry of Finance (if any);

+ A copy of kết quả bóng đá trực tiếp Certificate of registration of kết quả bóng đá trực tiếp dependent unit's operation, or Decision of establishment, or equivalent document issued by a competent authority, or Business registration certificate according to kết quả bóng đá trực tiếp law of kết quả bóng đá trực tiếp bordering country (in case of an organization from a country sharing a land border with Vietnam conducting trade activities at border markets, border gates, or economic zones' markets in Vietnam).

- For dependent units of other organizations, include:

+ Application form for taxpayer registration made in Form No. 02-DK-TCT issued together withCircular 105/2020/TT-BTCdated December 3, 2020 by kết quả bóng đá trực tiếp Ministry of Finance;

+ List of dependent units made in Form No. BK02-DK-TCT issued together withCircular 105/2020/TT-BTCdated December 3, 2020 by kết quả bóng đá trực tiếp Ministry of Finance (if any);

+ List of business locationsmade in Form No. BK03-DK-TCT issued together withCircular 105/2020/TT-BTCdated December 3, 2020 by kết quả bóng đá trực tiếp Ministry of Finance (if any);

+ List of foreign contractors and subcontractors made in Form No. BK04-DK-TCT issued together withCircular 105/2020/TT-BTCdated December 3, 2020 by kết quả bóng đá trực tiếp Ministry of Finance (if any);

+ A copy of kết quả bóng đá trực tiếp establishment decision, or equivalent document issued by a competent authority in which no certification is required.

What does kết quả bóng đá trực tiếp application for first-time taxpayer registration for a dependent unit in Vietnam include? (Image from Internet)

Where to download kết quả bóng đá trực tiếp application form for first-time taxpayer registration - Form 02-DK-TCT applicable to a dependent unit in Vietnam?

kết quả bóng đá trực tiếp application form for first-time taxpayer registration - Form 02-DK-TCT issued together withCircular 105/2020/TT-BTCapplies to dependent units and business locations that directly incur tax liability as follows:

Download kết quả bóng đá trực tiếp application form for first-time taxpayer registration - Form 02-DK-TCT issued together withCircular 105/2020/TT-BTC: Download

What is thestructure of theTIN issued to a dependent unitafter kết quả bóng đá trực tiếp first-time taxpayer registration in Vietnam?

According to Clause 3, Article 30 of kết quả bóng đá trực tiếpLaw on Tax Administration 2019, kết quả bóng đá trực tiếp issuance of TINs is regulated as follows:

Applying for taxpayer registration and TIN issuance

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2. Types of TINs:

a) 10-digit TINs shall be issued to enterprises and organizations that are legal persons; representatives of households, household businesses and other individuals;

b) 13-character TINs shall be issued to dependent units and other entities;

c) kết quả bóng đá trực tiếp Minister of Finance shall elaborate this clause.

3. Issuance of TINs:

a) Each enterprise, business organization or other organization is issued with 01 unique TIN to use throughout its entire operation, from kết quả bóng đá trực tiếp date of taxpayer registration to kết quả bóng đá trực tiếp date of TIN deactivation. A taxpayer’s branches, representative offices and/or dependent units that pay their own tax shall be issued with separate TINs. In case an enterprise, organization, branch, representative office or dependent unit combines taxpayer registration via kết quả bóng đá trực tiếp interlinked single-window system with business registration, kết quả bóng đá trực tiếp number of kết quả bóng đá trực tiếp certificate of enterprise registration, cooperative registration and/or business registration (hereinafter referred to as “business registration certificate”) is also kết quả bóng đá trực tiếp TIN;

b) Each individual is issued 01 unique TIN to use throughout their whole life. Any dependant of that individual shall be issued with a TIN for kết quả bóng đá trực tiếp purpose of claiming personal exemption for personal income taxpayers. kết quả bóng đá trực tiếp TIN issued to kết quả bóng đá trực tiếp dependant is also his/her personal TIN, which is used when paying his/her tax;

c) Enterprises, organizations and individuals responsible for deducting and paying tax on behalf of taxpayers shall be issued with separate TINs for use when deducting tax;

d) Issued TINs shall not be reissued to another taxpayer;

dd) TINs of enterprises, business organizations and other organizations shall remain unchanged after they are converted, sold, gifted or inherited;

e) TIN issued to a household, household business or individual business is issued to kết quả bóng đá trực tiếp individual representing kết quả bóng đá trực tiếp household, household business or individual business.

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Therefore, kết quả bóng đá trực tiếp TIN of a dependent unit consists of 13 digits and other characters.