When shall personal identification numbers officially replace xoilac tv trực tiếp bóng đá hôm nay in Vietnam?
When shall personal identification numbers officially replace xoilac tv trực tiếp bóng đá hôm nay in Vietnam?
According to Clause 2, Article 38 ofCircular 86/2024/TT-BTC, the effective provisions are as follows:
Effective Date
- This Circular shall come into effect from February 6, 2025, replacing Circular No. 105/2020/TT-BTC dated December 3, 2020, by the Ministry of Finance regarding taxpayer registration, except for the provisions in Clause 2 of this Article.
2. xoilac tv trực tiếp bóng đá hôm nay issued by tax authorities to individuals, households, and business households will be used until June 30, 2025. From July 1, 2025, taxpayers, tax managing authorities, agencies, organizations, and other individuals related to the use of xoilac tv trực tiếp bóng đá hôm nay under Article 35 of the Law on Tax Administration will use personal identification numbers in place of xoilac tv trực tiếp bóng đá hôm nay.
- In case the documents referenced in this Circular are amended, supplemented, or replaced, the new amended, supplemented, or replacement document shall apply.
Thus, from July 1, 2025, personal identification numbers will officially replace xoilac tv trực tiếp bóng đá hôm nay.
When shall personal identification numbers officially replace xoilac tv trực tiếp bóng đá hôm nay in Vietnam?(Image from the Internet)
What are the types of tax identification numbersin Vietnam From February 6, 2025?
Based on Article 5 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), the structure of xoilac tv trực tiếp bóng đá hôm nay is defined as follows:
Structure of xoilac tv trực tiếp bóng đá hôm nay
- xoilac tv trực tiếp bóng đá hôm nay include numbers for enterprises, organizations, and numbers for households, business households, and individuals. Specifically:
a) xoilac tv trực tiếp bóng đá hôm nay for enterprises, organizations are issued by the tax authority as per Clauses 2, 3, and 4 of this Article.
b) xoilac tv trực tiếp bóng đá hôm nay for households, business households, individuals are issued by the tax authority for cases specified in points a, dd, e, h of Clause 4 of this Article; are personal identification numbers issued by the Ministry of Public Security under the law on identification for cases where personal identification numbers replace xoilac tv trực tiếp bóng đá hôm nay as per Clause 5 of this Article.
- Structure of xoilac tv trực tiếp bóng đá hôm nay issued by the tax authority
N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13
Where:
- The first two digits N1N2 denote the tax identification number allocation section.
- The seven digits N3N4N5N6N7N8N9 are defined by a specific structure, increasing from 0000001 to 9999999.
- Digit N10 is a check digit.
- Three digits N11N12N13 are sequential numbers from 001 to 999.
- The hyphen (-) is a character used to separate the group of 10 initial digits and the group of 3 final digits.
...
Therefore, from February 6, 2025 (the effective date ofxoilac tv trực tiếp bóng), there will be two types of xoilac tv trực tiếp bóng đá hôm nay: numbers for enterprises, organizations, and numbers for households, business households, and individuals. Specifically:
- xoilac tv trực tiếp bóng đá hôm nay for enterprises, organizations are issued by the tax authority as per Clauses 2, 3, and 4 of Article 5 ofCircular 86/2024/TT-BTC.
- xoilac tv trực tiếp bóng đá hôm nay for households, business households, individuals are issued by the tax authority for cases specified in points a, đ, e, h of Clause 4 of Article 5 ofCircular 86/2024/TT-BTC; are personal identification numbers issued by the Ministry of Public Security under the law on identification for cases where personal identification numbers replace xoilac tv trực tiếp bóng đá hôm nay as per Clause 5 ofCircular 86/2024/TT-BTC.
What are regulations onthe use of tax identification numbersin Vietnam?
Based on Article 35 of theLaw on Tax Administration 2019, the use of xoilac tv trực tiếp bóng đá hôm nay is stipulated as follows:
(1) Taxpayers must record the issued tax identification number on invoices, documents, and materials when conducting business transactions; opening deposit accounts at commercial banks or other credit institutions; declaring taxes, paying taxes, receiving tax exemptions, reductions, refunds, non-collection of taxes, registering customs declarations, and conducting other tax-related transactions for all obligations to be paid to the state budget, including cases where taxpayers conduct production and business activities in various locales.
(2) Taxpayers must provide their tax identification number to related agencies or organizations, or record the number on documents when conducting administrative procedures under the one-stop mechanism with the tax management agency.
(3) Tax management agencies, the State Treasury, commercial banks coordinating to collect the state budget, organizations authorized by tax authorities to collect taxes must use taxpayers’ xoilac tv trực tiếp bóng đá hôm nay in tax management and collecting taxes for the state budget.
(4) Commercial banks and other credit institutions must record the tax identification number in account opening documents and transaction documents via taxpayers' accounts.
(5) Other organizations and individuals involved in tax management must use the taxpayer's assigned tax identification number when providing information related to tax obligations.
(6) When Vietnamese entities pay foreign organizations or individuals conducting cross-border business through digital intermediary platforms that do not have a presence in Vietnam, they must use the tax identification number already issued to these organizations or individuals for withholding and paying on their behalf.
(7) When personal identification numbers are fully issued to all residents, personal identification numbers shall be used in place of xoilac tv trực tiếp bóng đá hôm nay.
