What does the initial xem bóng đá trực tiếp trên youtube for public service providers in Vietnam include according to Circular 86?
What does the initial xem bóng đá trực tiếp trên youtube for public service providersin Vietnam include according to Circular 86?
Based on point a.1 clause 1 Article 7 ofCircular 86/2024/TT-BTC, the regulations state:
Location for Submission and Initial xem bóng đá trực tiếp trên youtube
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The location for submission and initial xem bóng đá trực tiếp trên youtube for organizations directly registering with the tax authority is carried out according to the provisions in clause 2 Article 31; clause 2 Article 32 of the Law on Tax Administration and the following regulations:
1. For taxpayers who are organizations stipulated in points a, b, c, n clause 2 Article 4 of this Circular
a) Economic organizations and dependent units (excluding partnerships) stipulated in points a, b clause 2 Article 4 of this Circular submit the initial xem bóng đá trực tiếp trên youtube at the Tax Department where their headquarters are located.
a.1) The xem bóng đá trực tiếp trên youtube for an organization that is an independent unit or governing unit includes:
- Taxpayer registration declaration form number 01-DK-TCT issued together with this Circular;
- List of subsidiaries, member companies form number BK01-DK-TCT issued together with this Circular (if applicable);
- List of dependent units form number BK02-DK-TCT issued together with this Circular (if applicable);
- List of business locations form number BK03-DK-TCT issued together with this Circular (if applicable);
- List of foreign contractors, foreign subcontractors form number BK04-DK-TCT issued together with this Circular (if applicable);
- List of petroleum contractors, investors form number BK05-DK-TCT issued together with this Circular (if applicable);
- List of organizational or individual capital contributions form number 06-DK-TCT issued together with this Circular (if applicable);
- Copy of Incorporation License, or Establishment Decision, or equivalent document issued by a competent authority, or Business Registration Certificate in accordance with the law of a bordering nation (for organizations of a land-border nation with Vietnam conducting purchase, sale, and exchange of goods at border markets, border gates, and economic zones of Vietnam).
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Therefore, the initial xem bóng đá trực tiếp trên youtube for public service providers includes:
- Taxpayer registration declaration form number 01-DK-TCT issued withCircular 86/2024/TT-BTC;
- List of business locations form number BK03-DK-TCT issued withCircular 86/2024/TT-BTC(if applicable);
- List of organizational or individual capital contributions form number 06-DK-TCT issued withCircular 86/2024/TT-BTC(if applicable);
- Copy of the Incorporation License, Establishment Decision, or equivalent document issued by the competent authority.
Where is the location to submit Initial xem bóng đá trực tiếp trên youtube for public service providersin Vietnam according to Circular 86?
Based on point a.1 clause 1 Article 7 ofCircular 86/2024/TT-BTC, the regulation is as follows:
Location for Submission and Initial xem bóng đá trực tiếp trên youtube
...
The location for submission and initial xem bóng đá trực tiếp trên youtube for organizations directly registering with the tax authority is carried out according to the provisions in clause 2 Article 31; clause 2 Article 32 of the Law on Tax Administration and the following regulations:
1. For taxpayers who are organizations stipulated in points a, b, c, n clause 2 Article 4 of this Circular
a) Economic organizations and dependent units (excluding partnerships) stipulated at points a, b clause 2 Article 4 of this Circular submit the initial xem bóng đá trực tiếp trên youtube at the Tax Department where their headquarters are located.
a.1) The xem bóng đá trực tiếp trên youtube for an organization that is an independent unit or governing unit includes:
...
Thus, public service providers submit their initial xem bóng đá trực tiếp trên youtube at theTax Department where their headquarters are located.
What does the initial xem bóng đá trực tiếp trên youtube for public service providers in Vietnam include according to Circular 86?(Image from the Internet)
What are regulations on receipt ofinitial xem bóng đá trực tiếp trên youtube for public service providers in Vietnam?
Based on clause 1 Article 6 ofCircular 86/2024/TT-BTC, the regulation on how tax authorities receive initial xem bóng đá trực tiếp trên youtube for public service providers is as follows:
-For paper documentation:
+ In cases where the xem bóng đá trực tiếp trên youtube is submitted directly at the tax authority, the tax official checks the xem bóng đá trực tiếp trên youtube. If the documentation is complete according to regulations, the tax official receives it and stamps the receipt on the xem bóng đá trực tiếp trên youtube, clearly noting the date received and the number of documents according to the checklist; drafts a receipt and schedules the return of results for documents that require the tax authority to return results to the taxpayer, with deadlines for processing each type of received documentation.
For incomplete documentation according to regulations, the tax official does not accept it and guides the taxpayer in completing the documentation.
+ In cases where xem bóng đá trực tiếp trên youtube is sent via postal services, the tax official stamps the receipt, notes the date received on the documents, and registers it in the tax authority’s logbook.
For incomplete documentation requiring explanation or additional information and documents, the tax authority notifies the taxpayer using form number 01/TB-BSTT-NNT in Annex II issued together withDecree 126/2020/ND-CPwithin 02 (two) working days from the date of receipt of the documentation.
- For electronic xem bóng đá trực tiếp trên youtube: The reception of documentation is carried out following the regulations in Article 13 ofCircular 19/2021/TT-BTCamended by clause 2 Article 1 ofCircular 46/2024/TT-BTCand Article 14 ofCircular 19/2021/TT-BTC.
