When is trực tiếp bóng đá k+ time for making public taxpayer registration of taxpayers in Vietnam from February 6, 2025?

When is trực tiếp bóng đá k+ time for making publictaxpayer registration of taxpayers in Vietnam from February 6, 2025?

Based on Clause 1, Article 35 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), which stipulates trực tiếp bóng đá k+ public disclosure of taxpayer registration information on trực tiếp bóng đá k+ General Department of Taxation's electronic information portal in trực tiếp bóng đá k+ following cases:

- trực tiếp bóng đá k+ taxpayer has ceased operations and has completed trực tiếp bóng đá k+ procedures for termination of trực tiếp bóng đá k+ tax identification number's validity (status 01).

- trực tiếp bóng đá k+ taxpayer has ceased operations and has not completed trực tiếp bóng đá k+ procedures for trực tiếp bóng đá k+ termination of trực tiếp bóng đá k+ tax identification number's validity (status 03).

- trực tiếp bóng đá k+ taxpayer temporarily suspends operations or business (status 05).

- trực tiếp bóng đá k+ taxpayer does not operate at trực tiếp bóng đá k+ registered address (status 06).

- trực tiếp bóng đá k+ taxpayer reinstates trực tiếp bóng đá k+ tax identification number following trực tiếp bóng đá k+ Notification Form No. 19/TB-DKT issued withxoilac tv trực tiếp bóng.

- trực tiếp bóng đá k+ taxpayer violates trực tiếp bóng đá k+ law on taxpayer registration.

When is trực tiếp bóng đá k+ time for making public taxpayer registration of taxpayers in Vietnam from February 6, 2025?(Image from trực tiếp bóng đá k+ Internet))

What are trực tiếp bóng đá k+ content, form, and time limit for making public taxpayer registration in Vietnam?

Based on Clause 2, Article 35 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), which stipulates trực tiếp bóng đá k+ content, form, and time limit for making public taxpayer registration as follows:

- Disclosure content: Information recorded in trực tiếp bóng đá k+ Notification regarding taxpayer's termination of tax identification number; Notification regarding cessation of operations and ongoing procedures for terminating trực tiếp bóng đá k+ tax identification number; Notification regarding taxpayers not operating at trực tiếp bóng đá k+ registered address.

- Form of disclosure: Posted on trực tiếp bóng đá k+ electronic information portal of trực tiếp bóng đá k+ General Department of Taxation.

- Time limit for disclosure: No later than 1 (one) working day from trực tiếp bóng đá k+ day trực tiếp bóng đá k+ tax authority issues trực tiếp bóng đá k+ Notification or updates trực tiếp bóng đá k+ tax identification number status according to trực tiếp bóng đá k+ decision or notification from other competent state agencies.

Which entities are trực tiếp bóng đá k+ subjects of taxpayer registration in Vietnam under trực tiếp bóng đá k+ new regulations?

Based on Article 4 ofxoilac tv trực tiếp bóng(effective from February 6, 2025), which regulates trực tiếp bóng đá k+ subjects of taxpayer registration, including:

(1)Taxpayers subject to taxpayer registration through trực tiếp bóng đá k+ one-stop shop mechanism as prescribed in Point a, Clause 1, Article 30 of trực tiếp bóng đá k+Law on Tax Administration 2019;

(2)Taxpayers required to register directly with trực tiếp bóng đá k+ tax authority as stipulated in Point b, Clause 1, Article 30 of trực tiếp bóng đá k+Law on Tax Administration 2019.

(3)Taxpayers who must register directly with trực tiếp bóng đá k+ tax authority, including:

- Enterprises operating in specialized fields that are not required to register businesses through a business registration agency as per trực tiếp bóng đá k+ specific laws (hereinafter referred to as Economic Organizations).

- Public service units, economic organizations of trực tiếp bóng đá k+ armed forces, organizations of political, political-social, social, social-professional groups conducting business according to legal regulations without business registration through a business registration agency; organizations from countries sharing a land border with Vietnam conducting trading activities at border markets, border checkpoints, markets in economic zones; representative offices of foreign organizations in Vietnam; cooperatives established and operating according toNghị định 77/2019/NĐ-CPdated October 10, 2019, of trực tiếp bóng đá k+ Government of Vietnam regarding cooperatives but not required to register business through a business registration agency under Clause 2, Article 107 of trực tiếp bóng đá k+Law on Cooperatives 2023(hereafter referred to as Economic Organizations).

- Organizations established by competent authorities that do not have production or business operations but have obligations with trực tiếp bóng đá k+ state budget (hereinafter referred to as Other Organizations).

- Foreign organizations and individuals in Vietnam using humanitarian aid funds or non-refundable aid from abroad to purchase goods and services subject to value-added tax in Vietnam for non-refundable aid, humanitarian aid; diplomatic missions, consular offices, and representative offices of international organizations in Vietnam qualifying for value-added tax refunds for diplomatic privileges and immunities;

ODA project owners entitled to value-added tax refunds, Representative offices of ODA project donors, and organizations appointed by foreign donors to manage non-refundable ODA programs and projects (hereinafter referred to as Other Organizations).

- Foreign organizations without legal entity status in Vietnam, foreign individuals conducting independent business suitable with Vietnamese law having income arising in Vietnam or having tax obligations arising in Vietnam (hereinafter referred to as Foreign Contractors, Foreign Sub-contractors).

- Overseas suppliers without a permanent establishment in Vietnam, non-resident foreign individuals conducting e-commerce, digital platform-based business, and other services with organizations and individuals in Vietnam (hereinafter referred to as Overseas Suppliers).

- Enterprises, organizations, and individuals responsible for withholding and paying tax on behalf of other taxpayers must declare and determine separate tax obligations than trực tiếp bóng đá k+ taxpayers’ obligations according to tax management laws (except agencies paying income tax when withholding, replacing personal income tax); Commercial banks, intermediary payment service providers, or organizations and individuals authorized by overseas suppliers to declare, withhold, and pay tax on behalf of foreign suppliers (hereinafter referred to as Organizations, Individuals with Withholding Obligations). Income-paying organizations will use their assigned tax identification numbers to declare, withhold, and pay personal income tax.

- Operators, joint operators, joint ventures, organizations assigned by trực tiếp bóng đá k+ Government of Vietnam to receive Vietnam’s share from oil and gas fields in overlapping areas, contractors, investors participating in oil and gas contracts, and trực tiếp bóng đá k+ parent company - Vietnam National Oil and Gas Corporation representing trực tiếp bóng đá k+ host country to receive profit shares from oil and gas contracts.

- Households and individuals engaged in trực tiếp bóng đá k+ production, trading of goods and services according to legal regulations but not required to register as households through trực tiếp bóng đá k+ business registration agency as per Government of Vietnam regulations on household businesses; business individuals from countries sharing a land border with Vietnam conducting trading at border markets, border checkpoints, or markets in economic zones.

- Individuals with income subject to personal income tax (excluding business individuals).

- Individuals recognized as dependents under personal income tax laws.

- Organizations, individuals authorized by trực tiếp bóng đá k+ tax agency to collect taxes.

- Other organizations, families, and individuals obligated to trực tiếp bóng đá k+ state budget.