What is xem bóng đá trực tiếp vtv2 TIN structure for individuals in Vietnam?
What is theTIN structure for individualsin Vietnam?
Based on Clause 3, Point h, Article 5 ofCircular 105/2020/TT-BTC, xem bóng đá trực tiếp vtv2 structure of TINs is specified as follows:
Structure of TINs
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g) xem bóng đá trực tiếp vtv2 operators, joint operators, joint venture enterprises, and organizations assigned by xem bóng đá trực tiếp vtv2 Government of Vietnam to receive xem bóng đá trực tiếp vtv2 share of oil and gas interests from Vietnam's oil and gas fields in overlapping zones as stipulated in Point h, Clause 2, Article 4 of this Circular are issued a 10-digit TIN for each oil and gas contract or agreement or equivalent documents. Contractors and investors participating in oil and gas contracts are issued a 13-digit TIN derived from xem bóng đá trực tiếp vtv2 10-digit code of each oil and gas contract to fulfill tax obligations separately according to xem bóng đá trực tiếp vtv2 oil and gas contract (including corporate income tax related to xem bóng đá trực tiếp vtv2 transfer of participation rights in xem bóng đá trực tiếp vtv2 oil and gas contract). xem bóng đá trực tiếp vtv2 parent company - Vietnam Oil and Gas Group representing xem bóng đá trực tiếp vtv2 host country to receive xem bóng đá trực tiếp vtv2 profit share from oil and gas contracts is issued a 13-digit TIN deriving from xem bóng đá trực tiếp vtv2 10-digit code of each oil and gas contract to declare and pay taxes on xem bóng đá trực tiếp vtv2 profit share according to each contract.
h) Taxpayers who are households, business households, business individuals, and other individuals as stipulated in Points i, k, l, n, Clause 2, Article 4 of this Circular are issued a 10-digit TIN for xem bóng đá trực tiếp vtv2 representative of xem bóng đá trực tiếp vtv2 household, business household, or individual and a 13-digit TIN for business locations of xem bóng đá trực tiếp vtv2 business household or individual.
i) Organizations and individuals stipulated in Point m, Clause 2, Article 4 of this Circular that have one or more authorized collection contracts with a tax authority are issued a substitute TIN to remit xem bóng đá trực tiếp vtv2 collected amounts of taxpayers to xem bóng đá trực tiếp vtv2 state budget.
Thus, based on xem bóng đá trực tiếp vtv2 regulation, a personal TIN consists of 10 digits.
What is xem bóng đá trực tiếp vtv2 TIN structure for individuals in Vietnam?(Image from xem bóng đá trực tiếp vtv2 Internet)
Who is required to register for a TIN in Vietnam?
Based on Article 4 ofCircular 105/2020/TT-BTC, xem bóng đá trực tiếp vtv2 entities required to register for a TIN include:
Entities for Taxpayer Registration
- Entities for taxpayer registration include:
a) Taxpayers who are subject to taxpayer registration through xem bóng đá trực tiếp vtv2 one-stop shop mechanism as stipulated at Point a, Clause 1, Article 30 of xem bóng đá trực tiếp vtv2 Law on Tax Administration.
b) Taxpayers who are subject to direct taxpayer registration with tax authorities as stipulated at Point b, Clause 1, Article 30 of xem bóng đá trực tiếp vtv2 Law on Tax Administration.
- Taxpayers subject to direct taxpayer registration with tax authorities include:
a) Enterprises operating in xem bóng đá trực tiếp vtv2 fields of insurance, accounting, auditing, legal services, notarization, or other specialized fields not required to register enterprises through xem bóng đá trực tiếp vtv2 business registration authority as per specialized law (hereinafter referred to as Economic Organizations).
b) Public service units, economic organizations of xem bóng đá trực tiếp vtv2 armed forces, or those of political, socio-political, social, and socio-professional organizations engaging in business activities as per law but not required to register through xem bóng đá trực tiếp vtv2 business registration authority; organizations from countries sharing a land border with Vietnam conducting trade activities at border marketplaces, border-gate marketplaces, marketplaces in border economic zones; representative offices of foreign organizations in Vietnam; partnerships established and organized under xem bóng đá trực tiếp vtv2 provisions of xem bóng đá trực tiếp vtv2 Civil Code (hereinafter referred to as Economic Organizations).
Therefore, under legal regulations, xem bóng đá trực tiếp vtv2 entities required to register for a personal TIN include:
- Taxpayers subject to taxpayer registration through xem bóng đá trực tiếp vtv2 one-stop shop mechanism.
- Taxpayers subject to direct taxpayer registration with tax authorities as stipulated.
- Taxpayers subject to direct taxpayer registration with tax authorities.
Are individuals notified of changes to tax registration information in Vietnam?
Based on Article 36 of xem bóng đá trực tiếp vtv22019 Tax Administration Lawrelated to notification of changes in taxpayer registration information:
Notification of Changes in Taxpayer Registration Information
1. Taxpayers registering taxation with business registration, cooperative registration, or business operation registration, when there are changes in taxpayer registration information, shall notify xem bóng đá trực tiếp vtv2 change in taxpayer registration information simultaneously with xem bóng đá trực tiếp vtv2 change in business registration, cooperative registration, or business operation registration as per legal provisions.
In cases where a taxpayer changes their head office address leading to a change in xem bóng đá trực tiếp vtv2 managing tax authority, xem bóng đá trực tiếp vtv2 taxpayer must carry out tax procedures with xem bóng đá trực tiếp vtv2 directly managing tax authority in accordance with this Law before registering changes with xem bóng đá trực tiếp vtv2 business registration agency, cooperative registration, or business registration agency.
2. Taxpayers registering directly with tax authorities, when there are changes in taxpayer registration information, must notify their direct managing tax authority within 10 working days from xem bóng đá trực tiếp vtv2 date xem bóng đá trực tiếp vtv2 information change arises.
3. In cases where an individual authorizes an organization or individual paying income to register changes in taxpayer registration information for xem bóng đá trực tiếp vtv2 individual and their dependents, they must notify xem bóng đá trực tiếp vtv2 income-paying organization or individual no later than 10 working days from xem bóng đá trực tiếp vtv2 date xem bóng đá trực tiếp vtv2 information change arises; xem bóng đá trực tiếp vtv2 income-paying organization or individual must notify xem bóng đá trực tiếp vtv2 tax administration authority no later than 10 working days from receiving xem bóng đá trực tiếp vtv2 individual's authorization.
Thus, individuals have xem bóng đá trực tiếp vtv2 right to notify changes to their tax registration information.
