What is trực tiếp bóng đá hôm nay time limit for initial taxpayer registration in Vietnam?

What is thetime limit forinitial taxpayer registration in Vietnam?

Under Article 33 of trực tiếp bóng đá hôm nayTax Administration Law 2019, trực tiếp bóng đá hôm nay time limit for initial taxpayer registration is as follows:

- For taxpayers who combine taxpayer registration with business registration, trực tiếp bóng đá hôm nay time limit for taxpayer registration is trực tiếp bóng đá hôm nay time limit for business registration as prescribed by law.

- For taxpayers directly registered with tax authorities, trực tiếp bóng đá hôm nay time limit for taxpayer registration is 10 working days starting from trực tiếp bóng đá hôm nay day on which:

+ trực tiếp bóng đá hôm nay certificate of household business registration, establishment and operation license, investment registration certificate or establishment decision is granted;

+ trực tiếp bóng đá hôm nay taxpayer inaugurates business operation for organizations that are not required to apply for business registration and household businesses and individual businesses that are required to apply for business registration but yet to be granted trực tiếp bóng đá hôm nay business registration certificate;

+ trực tiếp bóng đá hôm nay responsibility to deduct and pay tax on behalf of individuals arises; organizations paying tax on behalf of individuals according to business cooperation contracts and/or agreements;

+ trực tiếp bóng đá hôm nay contract with trực tiếp bóng đá hôm nay foreign contractor and/or subcontractors who directly declare and pay tax to tax authorities; trực tiếp bóng đá hôm nay petroleum contract or agreement is concluded;

dd) personal income tax is incurred;

+ tax refund in claimed;

+ other amounts payable to trực tiếp bóng đá hôm nay state budget are incurred.

- In case an individual does not have a TIN, his/her income payer shall apply for taxpayer registration on his/her behalf in no later than 10 working days starting from trực tiếp bóng đá hôm nay date tax liabilities are incurred; in case a dependant of a taxpayer does not have a TIN, trực tiếp bóng đá hôm nay income payer shall apply for taxpayer registration for trực tiếp bóng đá hôm nay dependant in no later than 10 working days starting from trực tiếp bóng đá hôm nay date trực tiếp bóng đá hôm nay taxpayer applies for dependant exemption as prescribed by law.

What is trực tiếp bóng đá hôm nay time limit for initial taxpayer registration in Vietnam? (Image from trực tiếp bóng đá hôm nay Internet)

Which entities are subject to taxpayer registration in Vietnam?

Under Article 30 of trực tiếp bóng đá hôm nayTax Administration Law 2019, trực tiếp bóng đá hôm nay entities subject to taxpayer registration include:

- Enterprises, organizations and/or individuals shall apply for taxpayer registration through trực tiếp bóng đá hôm nay interlinked single-window system together with enterprise, cooperative or business registration (hereinafter referred to as “business registration”) as prescribed in trực tiếp bóng đá hôm nayLuật xoilac tv trựcand other relevant regulations; (1)

- Organizations and individuals beside those stipulated in (1) shall register directly with tax authorities as regulated by trực tiếp bóng đá hôm nay Minister of Finance.

Which documents are included in trực tiếp bóng đá hôm nay initial taxpayer registration application in Vietnam?

According to Article 31 of trực tiếp bóng đá hôm nayTax Administration Law 2019, trực tiếp bóng đá hôm nay initial taxpayer registration application is specifically stipulated as follows:

-For taxpayers who combine taxpayer registration with business registration, taxpayer registration application is trực tiếp bóng đá hôm nay application for business registration as prescribed by law.

- If trực tiếp bóng đá hôm nay taxpayer is an organization registering directly with trực tiếp bóng đá hôm nay tax authority, trực tiếp bóng đá hôm nay taxpayer registration application shall include:

+ trực tiếp bóng đá hôm nay taxpayer registration form;

+ Copies of valid establishment and operation license, establishment decision, investment registration certificate or equivalent documents granted by competent authorities;

+ Other relevant documents.

- If trực tiếp bóng đá hôm nay taxpayer is a household, household business or individual business directly registered with trực tiếp bóng đá hôm nay tax authority, trực tiếp bóng đá hôm nay taxpayer registration application shall include:

+ trực tiếp bóng đá hôm nay registration form or tax return;

+ Copy of trực tiếp bóng đá hôm nay identity card or passport;

+ Other relevant documents.

Note: Sharing of information between state management agencies and tax authorities for receipt of taxpayer registration applications and TIN issuance via trực tiếp bóng đá hôm nay interlinked single-window system on portals shall be implemented as prescribed by law.

Where is trực tiếp bóng đá hôm nay initial taxpayer registration application in Vietnam submitted?

Under Article 32 of trực tiếp bóng đá hôm nayTax Administration Law 2019, trực tiếp bóng đá hôm nay places for submission ofinitial taxpayer registration applications in Vietnam are as follows:

- For taxpayers who combine taxpayer registration with business registration, trực tiếp bóng đá hôm nay taxpayer registration application and trực tiếp bóng đá hôm nay business registration application shall be submitted to trực tiếp bóng đá hôm nay same authority as prescribed by law.

- Taxpayers directly registered with tax authorities shall submit their applications as follows:

+ Organizations, household businesses and individual businesses shall submit their applications to tax authorities of trực tiếp bóng đá hôm nay areas where their headquarters are located;

+ Organizations and individuals responsible for withholding and paying tax on taxpayers’ behalf shall submit their applications to their supervisory tax authorities;

+ Non-business households and individuals shall submit their taxpayer registration applications to tax authorities where taxable income is incurred, where permanent residence or temporary residence is registered or where amounts payable to trực tiếp bóng đá hôm nay state budget are incurred.

- Individuals authorizing their income payers to apply for taxpayer registration of themselves and their dependants shall submit their taxpayer registration applications to trực tiếp bóng đá hôm nay income payers. trực tiếp bóng đá hôm nay income payers shall be responsible for preparing and submitting such taxpayer registration applications to their supervisory tax authorities.