trực tiếp bóng đá euro hôm nayWhen is a TIN not used in business transactions in Vietnam?
When is a TIN not used in business transactions in Vietnam?
Based on Article 39 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019which regulates trực tiếp bóng đá euro hôm nay TIN deactivation as follows:
TIN deactivation
1. Taxpayers who register together with business registration, cooperative registration, or business operation registration shall terminate trực tiếp bóng đá euro hôm nay validity of their TIN in trực tiếp bóng đá euro hôm nay following cases:
a) When ceasing business operations or dissolution, bankruptcy;
b) When their business registration certificate, cooperative registration certificate, or business operation registration certificate is revoked;
c) When being divided, merged, or consolidated.
2. Taxpayers who directly register with trực tiếp bóng đá euro hôm nay tax authorities shall terminate trực tiếp bóng đá euro hôm nay validity of their TIN in trực tiếp bóng đá euro hôm nay following cases:
a) Ceasing business operations with no tax obligations for non-business organizations;
b) When trực tiếp bóng đá euro hôm nay business registration certificate or equivalent license is revoked;
c) When being divided, merged, or consolidated;
d) When trực tiếp bóng đá euro hôm nay tax authority issues a notice that trực tiếp bóng đá euro hôm nay taxpayer is not operating at trực tiếp bóng đá euro hôm nay registered address;
đ) When individual taxpayers pass away, are missing, or lose civil capacity as per legal regulations;
e) Foreign contractors upon contract deactivation;
g) Contractors and investors in petroleum contracts upon contract deactivation or full transfer of contract interests.
3. trực tiếp bóng đá euro hôm nay principles for terminating trực tiếp bóng đá euro hôm nay validity of a TIN are as follows:
a) trực tiếp bóng đá euro hôm nay TIN shall not be used in business transactions from trực tiếp bóng đá euro hôm nay date trực tiếp bóng đá euro hôm nay tax authority notifies deactivation of its validity;
b) An organization's TIN, once terminated, cannot be reused, except for cases specified in Article 40 of this Law;
c) trực tiếp bóng đá euro hôm nay TIN of a business household or individual business, when terminated, does not affect trực tiếp bóng đá euro hôm nay validity of trực tiếp bóng đá euro hôm nay TIN of trực tiếp bóng đá euro hôm nay business household's representative, which can be used for other tax obligations;
d) When a business, economic organization, other organization, or individual terminates trực tiếp bóng đá euro hôm nay validity of their TIN, they must simultaneously terminate trực tiếp bóng đá euro hôm nay proxy TIN;
dd) trực tiếp bóng đá euro hôm nay taxpayer acting as trực tiếp bóng đá euro hôm nay managing entity terminates trực tiếp bóng đá euro hôm nay validity of its TIN, then dependent units must also have their TINs terminated.
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Thus,according to trực tiếp bóng đá euro hôm nay above regulation, trực tiếp bóng đá euro hôm nay TIN is not used in business transactions from trực tiếp bóng đá euro hôm nay date trực tiếp bóng đá euro hôm nay tax authority notifies of its deactivation.
When is a TIN not used in business transactions in Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)
Vietnam: What does trực tiếp bóng đá euro hôm nay application for requesting TIN deactivation include?
Based on clause 4, Article 39 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá euro hôm nay regulation is as follows:
TIN deactivation
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4. trực tiếp bóng đá euro hôm nay application for requesting TIN deactivation includes:
a) A written request for deactivation of trực tiếp bóng đá euro hôm nay TIN's validity;
b) Other related documents.
5. Taxpayers registering with business registration, cooperative registration, and business operation registration should register for dissolution or cease operations at trực tiếp bóng đá euro hôm nay business registration office or cooperative registration office as per legal regulations. Before registering at trực tiếp bóng đá euro hôm nay business registration or cooperative registration office, trực tiếp bóng đá euro hôm nay taxpayer must register with trực tiếp bóng đá euro hôm nay direct managing tax authority to fulfill their tax obligations according to this Law and other relevant legal provisions.
6. Taxpayers who directly register with tax authorities must submit trực tiếp bóng đá euro hôm nay dossier for deactivation of trực tiếp bóng đá euro hôm nay TIN's validity to trực tiếp bóng đá euro hôm nay direct managing tax authority within 10 working days from trực tiếp bóng đá euro hôm nay date of issuing a cessation document, cessation of business operations, or contract deactivation date.
Thus,according to trực tiếp bóng đá euro hôm nay above regulation, two types of application for requesting TIN deactivation:
[1]A written request for deactivation of trực tiếp bóng đá euro hôm nay TIN's validity;
[2]Other related documents.
Vietnam: Does tax registration include trực tiếp bóng đá euro hôm nay TIN deactivation?
Based on clause 4, Article 30 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá euro hôm nay regulation is as follows:
Object of taxpayer registration and TIN assignment
1. Taxpayers must perform taxpayer registration and be issued a TIN by trực tiếp bóng đá euro hôm nay tax authority before they start their production, business operations, or have obligations towards trực tiếp bóng đá euro hôm nay state budget. trực tiếp bóng đá euro hôm nay objects for taxpayer registration include:
a) Enterprises, organizations, and individuals performing taxpayer registration in a one-stop-shop mechanism with business registration, cooperative registration, and business operation registration as per trực tiếp bóng đá euro hôm nay Enterprise Law and other related legal provisions;
b) Organizations and individuals not specified in point a shall directly register with tax authorities as specified by trực tiếp bóng đá euro hôm nay Minister of Finance.
2. trực tiếp bóng đá euro hôm nay structure of trực tiếp bóng đá euro hôm nay TIN is specified as follows:
a) A 10-digit TIN is used for businesses, organizations with legal status, representatives of households, business households, and other individuals;
b) A 13-digit TIN with additional characters is used for dependent units and other entities;
c) trực tiếp bóng đá euro hôm nay Minister of Finance shall detail this clause.
3. trực tiếp bóng đá euro hôm nay assignment of TINs is specified as follows:
a) Enterprises, economic organizations, or other organizations are issued a unique TIN to use throughout their operation from taxpayer registration until trực tiếp bóng đá euro hôm nay deactivation of trực tiếp bóng đá euro hôm nay TIN's validity. Taxpayers with branches, representative offices, and dependent units directly conducting tax obligations will be issued dependent TINs. When enterprises, organizations, branches, representative offices, and dependent units perform taxpayer registration in a one-stop-shop mechanism with business registration, cooperative registration, and business operation registration, trực tiếp bóng đá euro hôm nay number on trực tiếp bóng đá euro hôm nay business registration certificate, cooperative registration certificate, or business operation registration certificate concurrently serves as trực tiếp bóng đá euro hôm nay TIN;
b) Individuals are issued a unique TIN to use throughout their lifetime. Dependents of trực tiếp bóng đá euro hôm nay individual taxpayer are issued TINs for eligible personal income tax reductions. trực tiếp bóng đá euro hôm nay TIN for dependents concurrently serves as trực tiếp bóng đá euro hôm nay TIN of trực tiếp bóng đá euro hôm nay individual when trực tiếp bóng đá euro hôm nay dependent incurs obligations to trực tiếp bóng đá euro hôm nay state budget;
c) Enterprises, organizations, and individuals responsible for withholding and paying taxes for others are assigned a payment proxy TIN to carry out tax declarations and payments on behalf of trực tiếp bóng đá euro hôm nay taxpayer;
d) trực tiếp bóng đá euro hôm nay already assigned TIN shall not be reused for other taxpayers;
đ) trực tiếp bóng đá euro hôm nay TIN of enterprises, economic organizations, and other organizations remains unchanged after conversion, sale, donation, succession;
e) A TIN assigned to households, business households, and individual businesses is trực tiếp bóng đá euro hôm nay TIN of trực tiếp bóng đá euro hôm nay individual representative of trực tiếp bóng đá euro hôm nay household, business household, and individual business.
4. Tax registration includes:
a) Initial tax registration;
b) Notification of changes to taxpayer registration information;
c) Notification of temporary cessation of operations or business;
d) deactivation of TIN validity;
đ) Reactivation of TIN.
Thus,it is evident that taxpayer registration includes trực tiếp bóng đá euro hôm nay TIN deactivation.
