What is trực tiếp bóng đá k+ TIN for enterprises that are established and operating under trực tiếp bóng đá k+ investment license in Vietnam?

What is trực tiếp bóng đá k+ TIN for enterprises that are established and operating under trực tiếp bóng đá k+ investment license in Vietnam?

Pursuant to Clause 9, Article 8 ofDecree 01/2021/ND-CP, stipulates as follows:

Enterprise code, dependent unit code of an enterprise, business location code

1. Each enterprise is granted a unique code known as trực tiếp bóng đá k+ enterprise code. This code is also trực tiếp bóng đá k+ TIN and social insurance participant code of trực tiếp bóng đá k+ enterprise.

2. trực tiếp bóng đá k+ enterprise code exists throughout trực tiếp bóng đá k+ enterprise's operation and cannot be re-issued to another organization or individual. When trực tiếp bóng đá k+ enterprise ceases its activities, trực tiếp bóng đá k+ enterprise code is terminated.

3. trực tiếp bóng đá k+ enterprise code is created, sent, and received automatically by trực tiếp bóng đá k+ National Business Registration Information System, taxpayer registration Information System, and is recorded on trực tiếp bóng đá k+ Business Registration Certificate.

4. State management agencies uniformly use trực tiếp bóng đá k+ enterprise code to carry out state management and exchange information about trực tiếp bóng đá k+ enterprise.

5. trực tiếp bóng đá k+ code of a dependent unit of trực tiếp bóng đá k+ enterprise is issued to trực tiếp bóng đá k+ branch or representative office of trực tiếp bóng đá k+ enterprise. This code is also trực tiếp bóng đá k+ TIN of trực tiếp bóng đá k+ branch or representative office.

6. trực tiếp bóng đá k+ business location code is a 5-digit code issued in order from 00001 to 99999. This code is not trực tiếp bóng đá k+ TIN of trực tiếp bóng đá k+ business location.

7. In case an enterprise, branch, or representative office has its TIN invalidated due to violations of tax laws, trực tiếp bóng đá k+ enterprise, branch, or representative office may not use trực tiếp bóng đá k+ TIN in economic transactions from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ Tax Authority publicly announces trực tiếp bóng đá k+ invalidation of trực tiếp bóng đá k+ TIN.

8. For branches or representative offices established before November 1, 2015, but not yet granted a dependent unit code, enterprises should directly contact trực tiếp bóng đá k+ Tax Authority to be issued a 13-digit TIN and then carry out procedures to change registration details at trực tiếp bóng đá k+ Business Registration Authority as per regulations.

9. For enterprises established and operating under an Investment License or Investment Certificate (also trực tiếp bóng đá k+ Business Registration Certificate), or equivalent legal documents, trực tiếp bóng đá k+ Enterprise Establishment and Securities Business License, trực tiếp bóng đá k+ enterprise code is trực tiếp bóng đá k+ TIN issued by trực tiếp bóng đá k+ Tax Authority to trực tiếp bóng đá k+ enterprise.

Therefore, it can be seen that enterprises established and operating under an Investment License have their TIN as trực tiếp bóng đá k+ enterprise code.

What is trực tiếp bóng đá k+ TIN for enterprises that are established and operating under trực tiếp bóng đá k+ investment license in Vietnam?(Image from Internet)

Is it necessary to notify trực tiếp bóng đá k+ TIN deactivation in case of shutdown of household business in Vietnam?

Pursuant to Article 92 ofDecree 01/2021/ND-CP, it is stipulated as follows:

Shutdown of household business

1. When household business activities are terminated, trực tiếp bóng đá k+ household must send a notification of trực tiếp bóng đá k+ shutdown of household business to trực tiếp bóng đá k+ district-level Business Registration Authority where it was registered. trực tiếp bóng đá k+ notification must be accompanied by trực tiếp bóng đá k+ following documents:

a) Notification of trực tiếp bóng đá k+ TIN deactivation from trực tiếp bóng đá k+ Tax Authority;

b) A copy of trực tiếp bóng đá k+ minutes of trực tiếp bóng đá k+ family members' meeting on trực tiếp bóng đá k+ shutdown of household business, applicable if family members are registered for household business;

c) trực tiếp bóng đá k+ original Business Registration Certificate for household businesses.

2. trực tiếp bóng đá k+ household must fulfill all outstanding debts, including tax debts and unmet financial obligations before submitting trực tiếp bóng đá k+ application to terminate household business activities, except where there is an agreement otherwise between trực tiếp bóng đá k+ household and creditors. trực tiếp bóng đá k+ district-level Business Registration Authority will examine trực tiếp bóng đá k+ application's validity and issue a notification on trực tiếp bóng đá k+ shutdown of household business.

Therefore, under trực tiếp bóng đá k+ above regulations, in case of shutdown of household business, it is necessary to notify trực tiếp bóng đá k+ TIN deactivation validity to trực tiếp bóng đá k+ Tax Authority.

Do enterprises use a 10 or 13 digit TIN in Vietnam?

Pursuant to Article 5 ofCircular 105/2020/TT-BTC, regulating trực tiếp bóng đá k+ structure of TINs as follows:

TIN structure

1. TIN structure

N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13

In which:

- trực tiếp bóng đá k+ first two digits N1N2 are trực tiếp bóng đá k+ percentage of trực tiếp bóng đá k+ TIN range.

- trực tiếp bóng đá k+ seven digits N3N4N5N6N7N8N9 are defined in a specific structure, increasing from 0000001 to 9999999.

- Digit N10 is trực tiếp bóng đá k+ check digit.

- Three digits N11N12N13 are sequential numbers from 001 to 999.

- trực tiếp bóng đá k+ hyphen (-) is a character that separates trực tiếp bóng đá k+ group of trực tiếp bóng đá k+ first 10 digits and trực tiếp bóng đá k+ last 3 digits.

2. trực tiếp bóng đá k+ enterprise code, cooperative code, dependent unit code of enterprises, cooperatives granted under trực tiếp bóng đá k+ regulations of business registration, cooperative registration is trực tiếp bóng đá k+ TIN.

3. Classification of TIN structure

a) trực tiếp bóng đá k+ 10-digit TIN is used for enterprises, cooperatives, legal-personality organizations, or non-legal organization entities that directly incur a tax obligation; representatives of households, household businesses, and other individuals (known as independent units).

b) trực tiếp bóng đá k+ 13-digit TIN and hyphen (-) used to separate trực tiếp bóng đá k+ first 10 digits and trực tiếp bóng đá k+ last 3 are used for dependent units and other subjects.

...

trực tiếp bóng đá k+ 10-digit TIN is used forenterprises, legal-personality organizations, or non-legal entities directly incurring tax obligations.

Thus, pursuant to trực tiếp bóng đá k+ above regulations, an enterprise will use a 10-digit TIN.