kết quả bóng đá trực tiếpWhat is TIN status 06? Is a taxpayer that does not operate at registered location in Vietnam subject to TIN deactivation ?
What is TINstatus 06?
Based on the List of TIN Statuses stipulated in Appendix 1 issued together withCircular 105/2020/TT-BTC, status 06 is defined as follows:
- Status 06 is the condition where the taxpayer is not active at the registered location.
- When the taxpayer's TIN is in this status, it means the kết quả bóng đá trực tiếp Authority has issued a notification that the taxpayer is not active at the registered business location after cooperating with the competent authority to verify the taxpayer's headquarters' location.
Is a taxpayer that does not operate at registered location in Vietnamsubject to TIN deactivation?
Based on clauses 1 and 2 of Article 39 of thekết quả bóng đá trực tiếp Administration Law 2019, the cases where a TIN is deactivated are stipulated as follows:
TIN deactivation
- Taxpayers registering together with business registration, cooperative registration, or business operation registration shall deactivate the TIN in any of the following cases:
a) Ceasing business activities or dissolution, bankruptcy;
b) Revocation of the business registration certificate, cooperative registration certificate, business operation registration certificate;
c) Division, merger, consolidation.
- Taxpayers directly registering with the kết quả bóng đá trực tiếp Authority shall deactivate the TIN in any of the following cases:
a) Ceasing business activities, with no longer arising kết quả bóng đá trực tiếp obligations for non-business organizations;
b) Revocation of the business registration certificate or equivalent license;
c) Division, merger, consolidation;
d) Received by the kết quả bóng đá trực tiếp Authority a notification that the taxpayer is that does not operate at registered location;
dd) Individual deceased, missing, or losing the capacity for civil acts according to legal regulations;
e) Foreign contractors upon contract completion;
g) Contractors, investors participating in petroleum contracts upon contract completion or transferring entire participation rights in the petroleum contract.
...
Thus, a taxpayer that does not operate at registered location and receiving a notification from the kết quả bóng đá trực tiếp Authority to that effect will have their TIN deactivated.
Is a taxpayer that does not operate at registered locationin Vietnamsubject to TIN deactivation? (Image from the Internet)
What are procedures for TIN deactivationwhen the Taxpayer does not operate at the registered location in Vietnam?
According to clause 6 of Article 17 ofCircular 105/2020/TT-BTC, the procedures for the kết quả bóng đá trực tiếp Authority to deactivate the TIN of a taxpayer are stipulated as follows after the kết quả bóng đá trực tiếp Authority issues a notification that the taxpayer is that does not operate at registered location:
- For taxpayers directly registering with the kết quả bóng đá trực tiếp Authority who have fulfilled their kết quả bóng đá trực tiếp, invoice obligations according to theLuật Quản trực tiếp bóng đá việt nam hôm nayế 2019and obligations before TIN deactivation as per Article 15 ofCircular 105/2020/TT-BTC, or there are no arising kết quả bóng đá trực tiếp, invoice obligations.
- For taxpayers who have debts of kết quả bóng đá trực tiếp, late payment, fines, or outstanding payments erased for over 10 years since the payment into the state budget without kết quả bóng đá trực tiếp obligations offset and without kết quả bóng đá trực tiếp refund claim (taxpayer has fulfilled kết quả bóng đá trực tiếp obligations) and completed invoice procedures according to invoice legislation.
In the case of taxpayers being enterprises or cooperatives, the kết quả bóng đá trực tiếp Authority sends a document with a list of deactivated TINs to the business registration authority, cooperative registration authority via the national enterprise registration information system, cooperative registration system to synchronize the legal status of the enterprise or cooperative between the kết quả bóng đá trực tiếp Authority and the business registration authority, cooperative registration authority.
What is theTIN reactivation applicationwhen the Taxpayer is that does not operate at registered location in Vietnam?
According to points b and c of clause 1, Article 18 ofCircular 105/2020/TT-BTC, the dossier for TIN reactivation for a taxpayer is stipulated as follows:
- After the kết quả bóng đá trực tiếp Authority has issued a notification about the taxpayer that does not operate at registered location as regulated in Article 17 ofCircular 105/2020/TT-BTCbut the business registration certificate, cooperative registration certificate, branch or representative office operation registration certificate, business household registration certificate, establishment license, or equivalent license has not been revoked and the TIN effectiveness has not been deactivated, the taxpayer submits a Request for TIN reactivation form No. 25/DK-TCT issued together withCircular 105/2020/TT-BTCto the directly managing kết quả bóng đá trực tiếp Authority before the kết quả bóng đá trực tiếp Authority issues a notification on TIN deactivation according to the regulations.
- Taxpayers as regulated in Clause 2, Article 4 ofCircular 105/2020/TT-BTCwho wish to continue business activities after submitting the dossier to deactivate TIN effectiveness to the kết quả bóng đá trực tiếp Authority but the kết quả bóng đá trực tiếp Authority has not yet issued a notification on TIN deactivation as per Article 14, Article 16 ofCircular 105/2020/TT-BTCshall submit a Request for TIN reactivation form No. 25/DK-TCT issued withCircular 105/2020/TT-BTCto the directly managing kết quả bóng đá trực tiếp Authority before the notification on TIN deactivation is issued.
