What is trực tiếp bóng đá hôm nay euro Form No. 35/TB-DKT - Notice of TIN deactivation by trực tiếp bóng đá hôm nay euro managing unit in Vietnam as per Circular 86?

What is trực tiếp bóng đá hôm nay euro Form No. 35/TB-DKT- Notice of TIN deactivation by trực tiếp bóng đá hôm nay euro managing unit in Vietnam as per Circular 86?

Form No. 35/TB-DKT is a notification form regarding trực tiếp bóng đá hôm nay euro TIN deactivation by trực tiếp bóng đá hôm nay euro managing unit stipulated in Appendix II issued along withCircular 86/2024/TT-BTC(effective from February 6, 2025).

Form No. 35/TB-DKT is presented as follows:

DownloadForm 35/TB-DKT: notification form regarding trực tiếp bóng đá hôm nay euro TIN deactivation by trực tiếp bóng đá hôm nay euro managing unit.

What is trực tiếp bóng đá hôm nay euro Form No. 35/TB-DKT - Notice of TIN deactivation by trực tiếp bóng đá hôm nay euro managing unit in Vietnam as per Circular 86? (Image from trực tiếp bóng đá hôm nay euro Internet)

What are cases of TINdeactivation in Vietnam?

Based on Clauses 1 and 2 of Article 39Law on Tax Administration 2019, trực tiếp bóng đá hôm nay euro cases for TIN deactivation are specified as follows:

(1) Taxpayers with taxpayer registration along with business registration, cooperative registration, or business registration, will deactivate TIN validity under trực tiếp bóng đá hôm nay euro following circumstances:

- Cessation of business activities or dissolution, bankruptcy;

- Revocation of business registration certificate, cooperative registration certificate, or business registration certificate;

- Division, merger, or consolidation.

(2) Taxpayers with direct taxpayer registration with trực tiếp bóng đá hôm nay euro tax authority shall deactivate TIN validity under trực tiếp bóng đá hôm nay euro following circumstances:

- Cessation of business activities, no longer incurring tax obligations for non-business organizations;

- Revocation of business registration certificate or equivalent license;

- Division, merger, or consolidation;

- Notification by trực tiếp bóng đá hôm nay euro tax authority that trực tiếp bóng đá hôm nay euro taxpayer is not operating at trực tiếp bóng đá hôm nay euro registered address;

- Individuals deceased, missing, or incapacitated as per legal regulations;

- Foreign contractors upon trực tiếp bóng đá hôm nay euro conclusion of a contract;

- Contractors, investors participating in petroleum contracts upon contract conclusion or assignment of all contractual interests.

What is trực tiếp bóng đá hôm nay euro application for TIN deactivation for organizations with direct taxpayer registration with trực tiếp bóng đá hôm nay euro tax authority from February 6, 2025?

Based on Clause 1 of Article 14Circular 86/2024/TT-BTC(effective from February 6, 2025), trực tiếp bóng đá hôm nay euro dossier for TIN deactivation for organizations with direct taxpayer registration with trực tiếp bóng đá hôm nay euro tax authority is as follows:

trực tiếp bóng đá hôm nay euro dossier for TIN deactivation for organizations with direct taxpayer registration with trực tiếp bóng đá hôm nay euro tax authority is a written request to deactivate TIN validity Form No. 24/ĐK-TCT issued along withCircular 86/2024/TT-BTCin accordance with Articles 38, 39Law on Tax Administration 2019and other documents as follows:

- For economic organizations, other organizations as stipulated at Points a, b, c, d, n Clause 2 Article 4Circular 86/2024/TT-BTC:

+ For trực tiếp bóng đá hôm nay euro managing unit, trực tiếp bóng đá hôm nay euro dossier includes one of trực tiếp bóng đá hôm nay euro following documents: A copy of trực tiếp bóng đá hôm nay euro dissolution decision, a copy of trực tiếp bóng đá hôm nay euro division decision, a copy of trực tiếp bóng đá hôm nay euro merger contract, a copy of trực tiếp bóng đá hôm nay euro consolidation contract, a copy of trực tiếp bóng đá hôm nay euro decision to revoke trực tiếp bóng đá hôm nay euro operation registration certificate by a competent authority, a copy of trực tiếp bóng đá hôm nay euro deactivation of operation notification, or a copy of trực tiếp bóng đá hôm nay euro conversion decision.

(i) In cases where trực tiếp bóng đá hôm nay euro managing unit has subsidiaries already assigned a 13-digit TIN, trực tiếp bóng đá hôm nay euro managing unit must issue a written notification of operation deactivation to subsidiaries to require trực tiếp bóng đá hôm nay euro subsidiaries to perform procedures to deactivate their TIN validity with trực tiếp bóng đá hôm nay euro tax authority managing trực tiếp bóng đá hôm nay euro subsidiary before deactivating trực tiếp bóng đá hôm nay euro managing unit's TIN validity.

(ii) In cases where subsidiaries deactivate TIN validity but are unable to fulfill tax obligations to trực tiếp bóng đá hôm nay euro state budget according to trực tiếp bóng đá hôm nay euro Law on Tax Administration and guiding documents, trực tiếp bóng đá hôm nay euro managing unit must submit a declaration of commitment taking responsibility for assuming all subsidiary tax obligations to trực tiếp bóng đá hôm nay euro tax authority managing trực tiếp bóng đá hôm nay euro subsidiary, and continue to fulfill trực tiếp bóng đá hôm nay euro subsidiary's tax obligations with trực tiếp bóng đá hôm nay euro tax authority responsible for managing trực tiếp bóng đá hôm nay euro subsidiary's tax obligations after trực tiếp bóng đá hôm nay euro subsidiary's TIN validity has been deactivated.

+ For subsidiaries, trực tiếp bóng đá hôm nay euro dossier includes one of trực tiếp bóng đá hôm nay euro following documents: A copy of trực tiếp bóng đá hôm nay euro decision or notification of subsidiary operation deactivation, a copy of trực tiếp bóng đá hôm nay euro decision to revoke trực tiếp bóng đá hôm nay euro operation registration certificate of a competent authority for trực tiếp bóng đá hôm nay euro subsidiary.

- For contractors, investors participating in petroleum contracts, or trực tiếp bóng đá hôm nay euro parent company - Vietnam National Oil and Gas Group representing trực tiếp bóng đá hôm nay euro host country receiving a share of profits from petroleum contracts; foreign contractors, foreign subcontractors as stipulated at Points đ, h Clause 2 Article 4Circular 86/2024/TT-BTC(excluding foreign contractors, foreign subcontractors issued a TIN under trực tiếp bóng đá hôm nay euro provisions of Point e Clause 4 Article 5Circular 86/2024/TT-BTC), trực tiếp bóng đá hôm nay euro dossier includes: A copy of trực tiếp bóng đá hôm nay euro contract liquidation document, or a copy of trực tiếp bóng đá hôm nay euro document on transferring all capital contributions participating in trực tiếp bóng đá hôm nay euro petroleum contract for investors participating in trực tiếp bóng đá hôm nay euro petroleum contract.