What is trực tiếp bóng đá hôm nay euro guidance on filling out Form 03-DK-TCT - Taxpayer registration application for household and individual businesses in Vietnam according to Circular 86?

What is trực tiếp bóng đá hôm nay euro guidance on filling out Form 03-DK-TCT - Taxpayer registration application for household and individual businessesin Vietnam according toCircular 86?

Based on section a.2, point a, clause 1, and section a.2, point a, clause 2, Article 22 ofCircular 86/2024/TT-BTC(effective February 6, 2025), trực tiếp bóng đá hôm nay euro Taxpayer registration application for household and individual businesses is designated as Form No. 03-DK-TCT issued in Appendix 2 attached toxoilac tv trực tiếp bóng.

Specifically, Form No. 03-DK-TCT - Taxpayer registration application for household and individual businesses appears as follows:

DownloadForm 03-DK-TCT - Taxpayer registration application for household and individual businesses.

Below is trực tiếp bóng đá hôm nay euro guidance for filling out Form 03-DK-TCT - Taxpayer registration application for household and individual businesses.

Taxpayers must select one of trực tiếp bóng đá hôm nay euro appropriate boxes before declaring in trực tiếp bóng đá hôm nay euro detailed information section. Specifically:

- Business household

- Business individual

- Individual businessmen from countries sharing a land border with Vietnam conducting buying, selling, and exchanging goods at border markets, border-gate markets, or economic zone border markets.

I. Personal/Business Household Owner Information

- In case trực tiếp bóng đá hôm nay euro individual/household representative is Vietnamese, they should declare in sections 1 to 5 below:

1. Full name: Clearly list trực tiếp bóng đá hôm nay euro full name in uppercase letters of trực tiếp bóng đá hôm nay euro individual/household representative for taxpayer registration.

2. Date of birth: Clearly list trực tiếp bóng đá hôm nay euro date of birth of trực tiếp bóng đá hôm nay euro individual/household representative for taxpayer registration.

3. **** Personal identification number: List trực tiếp bóng đá hôm nay euro identification number of trực tiếp bóng đá hôm nay euro individual/household representative for taxpayer registration.

Note: trực tiếp bóng đá hôm nay euro individual/household representative must accurately declare their full name, date of birth, and personal identification number as stored in trực tiếp bóng đá hôm nay euro National Population Database.

4. **** Contact phone: Correctly list trực tiếp bóng đá hôm nay euro phone number of trực tiếp bóng đá hôm nay euro individual/household representative (if available).

5. Email: Correctly list trực tiếp bóng đá hôm nay euro email address of trực tiếp bóng đá hôm nay euro individual/household representative (if available).

6. Previously issued personal identification number (in case an individual's personal identification number is re-established).

- In case trực tiếp bóng đá hôm nay euro individual is a foreign national or a Vietnamese national living abroad without a personal identification number, they should declare in sections 1 to 8 below:

1. Full name: Clearly list trực tiếp bóng đá hôm nay euro full name in uppercase letters of trực tiếp bóng đá hôm nay euro individual for taxpayer registration.

2. Date of birth: Clearly list trực tiếp bóng đá hôm nay euro date of birth of trực tiếp bóng đá hôm nay euro individual for taxpayer registration.

3. Gender: Check one of trực tiếp bóng đá hôm nay euro two boxes Male or Female.

4. Nationality: Clearly list trực tiếp bóng đá hôm nay euro nationality of trực tiếp bóng đá hôm nay euro individual for taxpayer registration.

5. Legal documents: select one of passport/laissez-passer/border identity papers/other valid personal documents of trực tiếp bóng đá hôm nay euro individual and list trực tiếp bóng đá hôm nay euro number, date of issuance, and “place of issue” which should only mention trực tiếp bóng đá hôm nay euro province or city.

6. Permanent address: Fully list trực tiếp bóng đá hôm nay euro information about trực tiếp bóng đá hôm nay euro permanent address of trực tiếp bóng đá hôm nay euro individual.

7. Current address: Fully list trực tiếp bóng đá hôm nay euro information about trực tiếp bóng đá hôm nay euro current residence address of trực tiếp bóng đá hôm nay euro individual (only list if this address differs from trực tiếp bóng đá hôm nay euro permanent address).

8. Other information: List phone number, email address (if available).

II. Tax Agent Information:Fully list trực tiếp bóng đá hôm nay euro information of trực tiếp bóng đá hôm nay euro tax agent if a Tax Agent is contracted with trực tiếp bóng đá hôm nay euro taxpayer to perform taxpayer registration procedures on behalf of trực tiếp bóng đá hôm nay euro taxpayer.

III. Business Location Information

If trực tiếp bóng đá hôm nay euro taxpayer is a household or individual business that does not register business through trực tiếp bóng đá hôm nay euro business registration agency as stipulated by trực tiếp bóng đá hôm nay euro Government of Vietnam on household business, declare business activity information as follows:

1. Store/brand name: trực tiếp bóng đá hôm nay euro name of trực tiếp bóng đá hôm nay euro store or brand of trực tiếp bóng đá hôm nay euro business location.

2. Business address:

- In trực tiếp bóng đá hôm nay euro case of regular business activity and a fixed business location; individuals who rent real estate should clearly list trực tiếp bóng đá hôm nay euro business address of trực tiếp bóng đá hôm nay euro household, individual business, or trực tiếp bóng đá hôm nay euro address where trực tiếp bóng đá hôm nay euro individual is renting real estate, including: house number, street/village/block, ward/commune/commune-level town, district/district-level town/provincial city, province/city. If there is a phone number or Fax, clearly list trực tiếp bóng đá hôm nay euro area code - phone number/Fax number.

- In trực tiếp bóng đá hôm nay euro case of regular business activity without a fixed business location, clearly list trực tiếp bóng đá hôm nay euro residential address of trực tiếp bóng đá hôm nay euro individual.

3. Tax notice address: If there is a different address to receive tax office notices as opposed to trực tiếp bóng đá hôm nay euro business address, clearly list trực tiếp bóng đá hôm nay euro tax notice address for tax office contact.

4. Main business activity: List one main business activity currently conducted at trực tiếp bóng đá hôm nay euro business location.

5. Start date of operations: Clearly list trực tiếp bóng đá hôm nay euro start date of operations of trực tiếp bóng đá hôm nay euro business location.

6. VAT calculation method: Choose one of trực tiếp bóng đá hôm nay euro two VAT calculation methods, declaration or presumptive.

* Section for household/individual business representative signature, full name:trực tiếp bóng đá hôm nay euro household/individual business representative must sign and list their full name in this section.

* Tax agent employee:In trực tiếp bóng đá hôm nay euro case a tax agent completes trực tiếp bóng đá hôm nay euro declaration on behalf of trực tiếp bóng đá hôm nay euro taxpayer, clearly list trực tiếp bóng đá hôm nay euro full name and professional certification number.

What is trực tiếp bóng đá hôm nay euro guidance on filling out Form 03-DK-TCT - Taxpayer registration application for household and individual businesses in Vietnam according to Circular 86?(Image from Internet)

Where is trực tiếp bóng đá hôm nay euro first-time taxpayer registration application for household and individual businessessubmitted?

Based on Article 22 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), trực tiếp bóng đá hôm nay euro location for submitting trực tiếp bóng đá hôm nay euro first-time taxpayer registration application for household and individual businesses is stipulated as follows:

(1) In trực tiếp bóng đá hôm nay euro case of households using identification numbers instead of tax codes

- In case of households, individuals having production, business activities of goods, services as prescribed by law but do not register household business through trực tiếp bóng đá hôm nay euro business registration agency following trực tiếp bóng đá hôm nay euro regulations of trực tiếp bóng đá hôm nay euro Government of Vietnam on household business; individual businesses from countries sharing a land border with Vietnam conducting activities to buy, sell, and exchange goods at trực tiếp bóng đá hôm nay euro border market, border-gate market, and economic border zone market.

+ At trực tiếp bóng đá hôm nay euro District Tax Office or regional District Tax Office where trực tiếp bóng đá hôm nay euro business location is set up in trực tiếp bóng đá hôm nay euro case of households, individual businesses with a fixed business location, or where trực tiếp bóng đá hôm nay euro individual has real estate for rent.

+ At trực tiếp bóng đá hôm nay euro District Tax Office or regional District Tax Office where trực tiếp bóng đá hôm nay euro individual business resides in trực tiếp bóng đá hôm nay euro case of an individual business without a fixed business location.

- In trực tiếp bóng đá hôm nay euro case of individuals with taxable personal income subject to personal income tax (excluding business individuals) and other individuals under obligation to trực tiếp bóng đá hôm nay euro state budget, paying personal income tax through an income-paying agency and authorizing trực tiếp bóng đá hôm nay euro income-paying agency to register taxpayer registration for trực tiếp bóng đá hôm nay euro individual or dependent

+ At trực tiếp bóng đá hôm nay euro income paying agency.

+ In cases where individuals pay personal income tax at multiple income-paying agencies during trực tiếp bóng đá hôm nay euro same tax submission period, they only authorize taxpayer registration at one income-paying agency and notify their identification number and those of their dependents to other income-paying agencies for deduction, declaration, tax payment purposes.

- In trực tiếp bóng đá hôm nay euro case of individuals with taxable personal income subject to personal income tax (excluding business individuals) and other individuals under obligation to trực tiếp bóng đá hôm nay euro state budget paying personal income tax not via an income-paying agency or not authorizing trực tiếp bóng đá hôm nay euro income-paying agency to register taxpayer registration

+ At trực tiếp bóng đá hôm nay euro Tax Department where trực tiếp bóng đá hôm nay euro individual works for residents with income from wages or salaries paid by International organizations, Embassies, Consulates in Vietnam, which have not implemented tax deduction.

+ At trực tiếp bóng đá hôm nay euro Tax Department in Vietnam where work arises for individuals with income from wages or salaries paid from abroad by organizations or individuals.

+ At trực tiếp bóng đá hôm nay euro District Tax Office, regional District Tax Office where trực tiếp bóng đá hôm nay euro individual resides for other cases.

- In case trực tiếp bóng đá hôm nay euro household, individual does not fall within trực tiếp bóng đá hôm nay euro aforementioned cases, taxpayer registration through tax declaration dossier:

+ At trực tiếp bóng đá hôm nay euro District Tax Office, regional District Tax Office where trực tiếp bóng đá hôm nay euro household, individual incurs obligations with trực tiếp bóng đá hôm nay euro state budget.

(2) In trực tiếp bóng đá hôm nay euro case of individual tax code issuance by trực tiếp bóng đá hôm nay euro tax authority

- In case of individual business activities of goods, services as prescribed by law but do not register business with trực tiếp bóng đá hôm nay euro business registration agency as stipulated by trực tiếp bóng đá hôm nay euro Government of Vietnam on household business; individual businesses from countries sharing a land border with Vietnam conducting buying, selling, exchanging goods at trực tiếp bóng đá hôm nay euro border market, border-gate market, or economic zone border market.

+ At trực tiếp bóng đá hôm nay euro District Tax Office or regional District Tax Office where trực tiếp bóng đá hôm nay euro business location is set up in trực tiếp bóng đá hôm nay euro case of individual businesses with a fixed business location or where trực tiếp bóng đá hôm nay euro individual has real estate for rent.

+ At trực tiếp bóng đá hôm nay euro District Tax Office or regional District Tax Office where trực tiếp bóng đá hôm nay euro individual business resides in case trực tiếp bóng đá hôm nay euro individual business has no fixed business location.

- In cases of individuals with taxable personal income subject to personal income tax (excluding business individuals) and other individuals under obligation to trực tiếp bóng đá hôm nay euro state budget paying personal income tax through an income-paying agency and authorizing trực tiếp bóng đá hôm nay euro income-paying agency to register taxpayer registration for trực tiếp bóng đá hôm nay euro individual or dependent

+ At trực tiếp bóng đá hôm nay euro income paying agency.

+ In cases where individuals pay personal income tax at multiple income-paying agencies during trực tiếp bóng đá hôm nay euro same period, they only authorize taxpayer registration at one income-paying agency in order for trực tiếp bóng đá hôm nay euro tax authority to issue a tax code. Individuals notify trực tiếp bóng đá hôm nay euro tax code of themselves and their dependents to other income-paying agencies for deduction, declaration, tax payment purposes.

- In cases of individuals with taxable personal income subject to personal income tax (excluding business individuals) and other individuals under obligation to trực tiếp bóng đá hôm nay euro state budget, paying personal income tax not via an income-paying agency or not authorizing trực tiếp bóng đá hôm nay euro income-paying agency to register taxpayer registration

+ At trực tiếp bóng đá hôm nay euro Tax Department where trực tiếp bóng đá hôm nay euro individual works for residents with income from wages or salaries paid by International organizations, Embassies, Consulates in Vietnam which have not implemented tax deduction.

+ At trực tiếp bóng đá hôm nay euro Tax Department where work arises in Vietnam for individuals with income from wages or salaries paid from abroad.

- In cases where individuals do not fall within trực tiếp bóng đá hôm nay euro aforementioned cases, taxpayer registration through tax declaration dossier:

+ At trực tiếp bóng đá hôm nay euro District Tax Office, regional District Tax Office where trực tiếp bóng đá hôm nay euro individual incurs obligations with trực tiếp bóng đá hôm nay euro state budget.

Whatis trực tiếp bóng đá hôm nay euro first-timetaxpayer registration deadline in Vietnam?

According to Article 33 ofLaw on Tax Administration 2019, trực tiếp bóng đá hôm nay euro deadline for first-time taxpayer registration is defined as follows:

- Taxpayers engaging in taxpayer registration simultaneously with enterprise registration, cooperative registration, business registration will abide by trực tiếp bóng đá hôm nay euro taxpayer registration deadline as trực tiếp bóng đá hôm nay euro enterprise registration, cooperative registration, and business registration deadlines defined by law.

- Taxpayers registering taxpayer registration directly with trực tiếp bóng đá hôm nay euro tax authority have a registration deadline of 10 working days from trực tiếp bóng đá hôm nay euro following dates:

+ Issued with an enterprise registration certificate, establishment and operation license, investment registration certificate, decision of establishment;

+ Start of business activities for organizations not subject to business registration or household businesses, individual businesses subject to business registration but not yet issued with a business registration certificate;

+ Incurring tax withholding and tax payment responsibilities; organization paying on behalf of individuals according to contracts, cooperation business documentation;

+ Signing of main contract with foreign contractors or sub-contractors declaring and directly paying tax with trực tiếp bóng đá hôm nay euro tax authority; signing contracts, petroleum agreements;

+ Incurring personal income tax obligations;

+ Incurring tax refund requirements;

+ Incurring other obligations with trực tiếp bóng đá hôm nay euro state budget.

- Organizations, individuals paying income are responsible for taxpayer registration on behalf of individuals with income at trực tiếp bóng đá hôm nay euro latest 10 working days from arising tax obligations in case trực tiếp bóng đá hôm nay euro individual does not have a tax code; registration on behalf for dependents of taxpayers at trực tiếp bóng đá hôm nay euro latest 10 working days from trực tiếp bóng đá hôm nay euro date trực tiếp bóng đá hôm nay euro taxpayer registers for family deduction in accordance with law in cases where dependents do not have a tax code.