When are trực tiếp bóng đá hôm nay euro branches and representative offices of an enterprise issued a 13-digit TIN in Vietnam according to Circular 86?
When are trực tiếp bóng đá hôm nay euro branches and representative offices of an enterprise issued a 13-digit TINin Vietnam according to Circular 86?
Based on trực tiếp bóng đá hôm nay euro provisions at point c, clause 4, Article 5 ofCircular 86/2024/TT-BTC(Effective from February 6, 2025), trực tiếp bóng đá hôm nay euro issuance of a 13-digit TIN for dependent units of trực tiếp bóng đá hôm nay euro taxpayer is implemented as follows:
Structure of trực tiếp bóng đá hôm nay euro TIN
...
- Classification of TIN structure issued by trực tiếp bóng đá hôm nay euro tax authority
...
c) Taxpayers who are economic organizations or other organizations as specified in points a, b, c, d, n clause 2, Article 4 of this Circular, whether having legal personality or not but directly arising tax obligations and taking full responsibility for all tax obligations before trực tiếp bóng đá hôm nay euro law, are issued a 10-digit TIN. Dependent units established according to trực tiếp bóng đá hôm nay euro law of these taxpayers, if arising tax obligations and directly declaring and paying taxes, will be issued a 13-digit TIN.
...
Additionally, Article 44 of trực tiếp bóng đá hôm nay euroEnterprise Law 2020stipulates trực tiếp bóng đá hôm nay euro dependent units established according to trực tiếp bóng đá hôm nay euro law of trực tiếp bóng đá hôm nay euro taxpayer as economic organizations, enterprises include:
- A branch is a dependent unit of trực tiếp bóng đá hôm nay euro enterprise, tasked with performing all or part of trực tiếp bóng đá hôm nay euro functions of trực tiếp bóng đá hôm nay euro enterprise, including representative functions by authorization. trực tiếp bóng đá hôm nay euro branch’s business lines must align with trực tiếp bóng đá hôm nay euro business lines of trực tiếp bóng đá hôm nay euro enterprise.
- A representative office is a dependent unit of trực tiếp bóng đá hôm nay euro enterprise, tasked with representing by authorization trực tiếp bóng đá hôm nay euro interests of trực tiếp bóng đá hôm nay euro enterprise and protecting those interests. A representative office does not perform trực tiếp bóng đá hôm nay euro business functions of trực tiếp bóng đá hôm nay euro enterprise.
Thus, according toxoilac tv trực tiếp bóng, branches and representative offices of an enterprise, if arising tax obligations and directly declaring and paying taxes, will be issued a 13-digit TIN.
When are trực tiếp bóng đá hôm nay euro branches and representative offices of an enterprise issued a 13-digit TIN in Vietnam according to Circular 86?(Image from trực tiếp bóng đá hôm nay euro Internet)
What documents are included in trực tiếp bóng đá hôm nay euro first-time taxpayer registration application for branches and representative offices of an enterprise in Vietnam?
Based on point a, clause 1, Article 7 ofCircular 86/2024/TT-BTC(Effective from February 6, 2025), it is stipulated as follows:
* Dependent units (excluding cooperatives) specified at points a, b, clause 2, Article 4 ofCircular 86/2024/TT-BTCsubmit trực tiếp bóng đá hôm nay euro first-time taxpayer registration application at trực tiếp bóng đá hôm nay euro Tax Department where trực tiếp bóng đá hôm nay euro headquarters is located.
trực tiếp bóng đá hôm nay euro first-time taxpayer registration application includes:
- Taxpayer registration declaration form no. 02-DK-TCT issued withCircular 86/2024/TT-BTC;
- List of business locations form no. BK03-DK-TCT issued withCircular 86/2024/TT-BTC(if any);
- List of foreign contractors, foreign subcontractors form no. BK04-DK-TCT issued withCircular 86/2024/TT-BTC(if any);
- List of oil and gas contractors, investors form no. BK05-DK-TCT issued withCircular 86/2024/TT-BTC(if any);
- A copy of trực tiếp bóng đá hôm nay euro Certificate of Operation Registration for trực tiếp bóng đá hôm nay euro dependent unit, or trực tiếp bóng đá hôm nay euro Establishment Decision, or an equivalent document issued by trực tiếp bóng đá hôm nay euro competent authority, or trực tiếp bóng đá hôm nay euro Business Registration Certificate as stipulated by trực tiếp bóng đá hôm nay euro laws of trực tiếp bóng đá hôm nay euro country sharing a border (for organizations from countries sharing a land border with Vietnam conducting buying, selling, exchanging goods at border markets, checkpoint markets, markets in economic zone gates of Vietnam).
* Dependent units according to trực tiếp bóng đá hôm nay euro provisions of point b, c, n, clause 2, Article 4 ofCircular 86/2024/TT-BTCsubmit trực tiếp bóng đá hôm nay euro first-time taxpayer registration application at trực tiếp bóng đá hôm nay euro Tax Department where trực tiếp bóng đá hôm nay euro organization is headquartered if trực tiếp bóng đá hôm nay euro organization is established by trực tiếp bóng đá hôm nay euro central or provincial-level authority; at trực tiếp bóng đá hôm nay euro Sub-Department of Taxation, trực tiếp bóng đá hôm nay euro Regional Sub-Department of Taxation where trực tiếp bóng đá hôm nay euro organization is headquartered if trực tiếp bóng đá hôm nay euro organization is established by trực tiếp bóng đá hôm nay euro district-level authority and where trực tiếp bóng đá hôm nay euro cooperative is headquartered.
trực tiếp bóng đá hôm nay euro first-time taxpayer registration application includes:
- Taxpayer registration declaration form no. 02-DK-TCT issued withCircular 86/2024/TT-BTC;
- List of business locations form no. BK03-DK-TCT issued withCircular 86/2024/TT-BTC(if any);
- List of foreign contractors, foreign subcontractors form no. BK04-DK-TCT issued withCircular 86/2024/TT-BTC(if any);
- Unnotarized copy of trực tiếp bóng đá hôm nay euro Establishment Decision or an equivalent document issued by trực tiếp bóng đá hôm nay euro competent authority.
If an enterprise has its TIN deactivated, shall its branches and representative offices also have their TINs deactivated?
trực tiếp bóng đá hôm nay euro principle of terminating trực tiếp bóng đá hôm nay euro effectiveness of trực tiếp bóng đá hôm nay euro TIN is stipulated in clause 3, Article 39 of trực tiếp bóng đá hôm nay euroTax Administration Law 2019as follows:
Termination of trực tiếp bóng đá hôm nay euro TIN effectiveness
...
3. Principles for terminating trực tiếp bóng đá hôm nay euro TIN effectiveness are as follows:
a) trực tiếp bóng đá hôm nay euro TIN cannot be used in economic transactions from trực tiếp bóng đá hôm nay euro date trực tiếp bóng đá hôm nay euro tax authority announces trực tiếp bóng đá hôm nay euro termination of effectiveness;
b) trực tiếp bóng đá hôm nay euro TIN of an organization, once terminated, cannot be reused, except for cases specified in Article 40 of this Law;
c) When trực tiếp bóng đá hôm nay euro TIN of an enterprise household or individual business is terminated, trực tiếp bóng đá hôm nay euro TIN of trực tiếp bóng đá hôm nay euro business household's representative is not terminated and can be used to fulfill other tax obligations of that individual;
d) When enterprises, economic organizations, and individuals terminate trực tiếp bóng đá hôm nay euro effectiveness of their TINs, they must simultaneously terminate trực tiếp bóng đá hôm nay euro effectiveness of trực tiếp bóng đá hôm nay euro TINs issued for payment on their behalf;
đ) When trực tiếp bóng đá hôm nay euro taxpayer, who is trực tiếp bóng đá hôm nay euro managing unit, terminates trực tiếp bóng đá hôm nay euro effectiveness of trực tiếp bóng đá hôm nay euro TIN, trực tiếp bóng đá hôm nay euro dependent units must also have their TIN effectiveness terminated.
...
Thus, if an enterprise has its TIN deactivated, then its branches and representative offices must also have their TIN terminated.
