What is trực tiếp bóng đá hôm nay euro definition of TIN of an enterprise in Vietnam?

What is trực tiếp bóng đá hôm nay euro definition ofTIN of an enterprise in Vietnam?

Under trực tiếp bóng đá hôm nay euro provisions of Article 29 of trực tiếp bóng đá hôm nay euroLaw on Enterprises 2020regarding trực tiếp bóng đá hôm nay euro enterprise identification number as follows:

Enterprise identification (EID) number

1. EID number is a serial number generated by trực tiếp bóng đá hôm nay euro National Enterprise Registration Information System, issued to trực tiếp bóng đá hôm nay euro enterprise when it is created and written on trực tiếp bóng đá hôm nay euro Certificate of Enterprise Registration. Each enterprise shall have a sole EID number, which must not be issued to any other enterprise.

2. trực tiếp bóng đá hôm nay euro EID number shall be used for paying taxes, following administrative procedures, exercising and performing other rights and obligations.

Thus, according to this regulation, trực tiếp bóng đá hôm nay euro TIN of an enterprise is also trực tiếp bóng đá hôm nay euro number issued uponenterprise registration.

trực tiếp bóng đá hôm nay euro enterprise identification number shallbe used for paying taxes, following administrative procedures, exercising and performing other rights and obligations.

Additionally, trực tiếp bóng đá hôm nay euro EID number is a serial number generated by trực tiếp bóng đá hôm nay euro National Enterprise Registration Information System, issued to trực tiếp bóng đá hôm nay euro enterprise when it is created and written on trực tiếp bóng đá hôm nay euro Certificate of Enterprise Registration.

What is trực tiếp bóng đá hôm nay euro definition of enterprise identification number in Vietnam? (Image from trực tiếp bóng đá hôm nay euro Internet)

What is trực tiếp bóng đá hôm nay euro structure of trực tiếp bóng đá hôm nay euro enterprise identification number in Vietnam?

As mentioned above, trực tiếp bóng đá hôm nay euro enterprise identification number is also trực tiếp bóng đá hôm nay euro TIN of trực tiếp bóng đá hôm nay euro enterprise.

Therefore, underArticle 5 ofCircular 105/2020/TT-BTC, TINs of enterprises are classified into 02 forms:

- 10-digit TINs shall be issued to enterprises, cooperatives, entities that have full legal status or entities without legal status but incurring tax liabilities; representatives of households, household businesses and other individuals (hereinafter referred to as independent entities).

- 13-digit TINs with a dash (-) used to separate trực tiếp bóng đá hôm nay euro first 10 digits and trực tiếp bóng đá hôm nay euro last 3 digits are used for affiliated entities and others.

Additionally, according to Clause 1, Article 8 ofDecree 01/2021/ND-CP:

Enterprise ID number, ID numbers of affiliates and business locations of enterprises

1.Each enterprise is issued with a single enterprise ID number.This number is also trực tiếp bóng đá hôm nay euro enterprise’s taxpayer identification number (TIN) and social insurance participant’s code.

2.trực tiếp bóng đá hôm nay euro enterprise ID number exists throughout its operation and shall not be issued to any other entity.When an enterprise ceases to operate, trực tiếp bóng đá hôm nay euro enterprise ID number will be invalidated.

3.Enterprise ID numbers are created, sent and received automatically by trực tiếp bóng đá hôm nay euro National Enterprise Registration Information System, tax registration information system, and written on enterprise registration certificates.

4.Regulatory agencies shall uniformly use enterprise ID numbers to perform state management tasks and exchange information about enterprises.

5.ID numbers of an enterprise’s affiliates are issued to trực tiếp bóng đá hôm nay euro enterprise’s branches and representative offices.These numbers are also TINs of branches and representative offices.

6.ID number of a business location is a series of 5 digits from 00001 to 99999. This number is not TIN of trực tiếp bóng đá hôm nay euro business location.

7.In case trực tiếp bóng đá hôm nay euro TIN of trực tiếp bóng đá hôm nay euro enterprise, or its branch or representative office is invalidated as a result of its commission of tax offences, this TIN must not be used in business transactions from trực tiếp bóng đá hôm nay euro day on which trực tiếp bóng đá hôm nay euro TIN invalidation is announced by trực tiếp bóng đá hôm nay euro tax authority.

8.With regard to branches and representative offices that are established before November 01, 2015 but have not had their own ID numbers, trực tiếp bóng đá hôm nay euro enterprise shall directly contact trực tiếp bóng đá hôm nay euro tax authority to be issued with a 13-digit TIN, and then follow procedures for change of trực tiếp bóng đá hôm nay euro registration information at trực tiếp bóng đá hôm nay euro business registration authority as prescribed.

9.Enterprise ID numbers of enterprises that are established and operating under trực tiếp bóng đá hôm nay euro investment license or investment certificate (also trực tiếp bóng đá hôm nay euro business registration certificate) or another document of equivalent validity, or securities trading license shall be their TINs issued by tax authorities.

Thus, according to trực tiếp bóng đá hôm nay euro regulation on trực tiếp bóng đá hôm nay euro enterprise identification number, each enterprise is issued with a single enterprise ID number. This number is also trực tiếp bóng đá hôm nay euro enterprise’s taxpayer identification number (TIN) and social insurance participant’s code.

What are trực tiếp bóng đá hôm nay euro regulations on CIT payers in Vietnam?

According to Article 2 of trực tiếp bóng đá hôm nay euroCorporate Income Tax Law 2008(amended and supplemented by Clause 1, Article 1 of trực tiếp bóng đá hôm nay euroLaw on Amendments to trực tiếp bóng đá hôm nay euro Corporate Income Tax Law 2013), trực tiếp bóng đá hôm nay euro CITpayers arestipulated as follows:

-Taxpayers are goods and service production and business organizations which have taxable incomes under trực tiếp bóng đá hôm nay euro provisions of this Law (below referred to as enterprises), including:

+ Enterprises established under Vietnamese law;

+ Enterprises established under foreign laws (below referred to as foreign enterprises) with or without Vietnam-based permanent establishments;

+ Organizations established under trực tiếp bóng đá hôm nay euro Law on Cooperatives;

+ Public service providers established under Vietnamese law;

+ Other organizations engaged in income-generating production and business activities.

-Enterprises having taxable incomes under Article 3 of this Law shall pay corporate income tax as follows:

+ Enterprises established under Vietnamese law shall pay tax on taxable incomes generated in and outside Vietnam;

+ Foreign enterprises with Vietnam-based permanent establishments shall pay tax on taxable incomes generated in Vietnam and taxable incomes generated outside Vietnam which are related to trực tiếp bóng đá hôm nay euro operation of such establishments;

+ Foreign enterprises with Vietnam-based permanent establishments shall pay tax on taxable incomes generated in Vietnam which are not related to trực tiếp bóng đá hôm nay euro operation of such permanent establishments.

+ Foreign enterprises without Vietnam-based permanent establishments shall pay tax on taxable incomes generated in Vietnam.

- trực tiếp bóng đá hôm nay euro permanent establishments of a foreign enterprise are trực tiếp bóng đá hôm nay euro places through which trực tiếp bóng đá hôm nay euro foreign enterprise carries out part or trực tiếp bóng đá hôm nay euro whole business in Vietnam, including:

+ Branches, executive offices, factories, workshops, means of transport, oil fields, gas files, miles or other natural resource extraction sites in Vietnam;

+ Construction sites;

+ Service providing centers, including counseling services via employees or other organizations or individuals;

+ Agents of foreign enterprises;

+ Representatives in Vietnam that are competent to sign contracts under trực tiếp bóng đá hôm nay euro name of trực tiếp bóng đá hôm nay euro foreign enterprise or that are not competent to sign contracts under trực tiếp bóng đá hôm nay euro name of trực tiếp bóng đá hôm nay euro enterprise but regularly provide goods or services in Vietnam.