Where to submit trực tiếp bóng đá euro hôm nay Form 01/NCCNN on direct taxpayer registration by overseas suppliers in Vietnam?

Where to submit theForm 01/NCCNN on direct taxpayer registration by overseas suppliers in Vietnam?

Pursuant to Clause 1, Article 76 ofCircular 80/2021/TT-BTCregarding trực tiếp bóng đá euro hôm nay direct taxpayer registration of overseas suppliers:

Direct taxpayer registration for overseas suppliers

1. Initial taxpayer registration dossier:

Overseas suppliers shall carry out taxpayer registration directly using Form No. 01/NCCNN issued together with Appendix I of this Circular on trực tiếp bóng đá euro hôm nay General Department of Taxation’s electronic portal.

2. Dossier for changing taxpayer registration information:

overseas suppliers shall submit revised taxpayer registration information using Form No. 01-1/NCCNN issued together with Appendix I of this Circular to trực tiếp bóng đá euro hôm nay direct managing tax authority via trực tiếp bóng đá euro hôm nay General Department of Taxation’s electronic portal.

3. overseas suppliers use an electronic transaction authentication code provided by trực tiếp bóng đá euro hôm nay tax management authority via trực tiếp bóng đá euro hôm nay General Department of Taxation’s electronic portal to authenticate when registering.

Accordingly, overseas suppliers engaged in e-commerce shall carry out taxpayer registration directly using Form No. 01/NCCNN issued together with Appendix I ofCircular 80/2021/TT-BTCvia trực tiếp bóng đá euro hôm nay General Department of Taxation’s electronic portal.

Where to submit trực tiếp bóng đá euro hôm nay Form 01/NCCNN on direct taxpayer registration by overseas suppliers in Vietnam?

What is trực tiếp bóng đá euro hôm nay Form 01-NCCNN on direct taxpayer registration by overseas suppliers in Vietnam?

trực tiếp bóng đá euro hôm nay Declaration form for overseas supplier taxpayer registration is Form 01/NCCNN issued together with Appendix I ofCircular 80/2021/TT-BTC:

Download trực tiếp bóng đá euro hôm nay Declaration Form for overseas supplier taxpayer registrationhere.

Note:Form 01 NCCNN Declaration for overseas suppliers without a permanent establishment in Vietnam engaged in e-commerce, digital-based business, and other services in Vietnam must register via trực tiếp bóng đá euro hôm nay General Department of Taxation’s electronic portal.

What are principles for determining revenue of overseas suppliers arising in Vietnam for tax declaration and calculation?

trực tiếp bóng đá euro hôm nay principles for determining revenue arising in Vietnam for tax declaration and calculation are stipulated in Clause 3, Article 77 ofCircular 80/2021/TT-BTCas follows:

- Types of information used to identify transactions of organizations and individuals purchasing goods and services arising in Vietnam include:

+ Information regarding payment made by organizations and individuals in Vietnam, such as credit card information based on trực tiếp bóng đá euro hôm nay bank identification number (BIN), bank account information, or similar information that trực tiếp bóng đá euro hôm nay purchasing organization or individual uses to make payments to overseas suppliers.

+ Information on trực tiếp bóng đá euro hôm nay residency status of trực tiếp bóng đá euro hôm nay organization (or individual) in Vietnam, such as billing address, shipping address, home address, or similar information declared by trực tiếp bóng đá euro hôm nay purchasing organization or individual to trực tiếp bóng đá euro hôm nay overseas supplier.

+ Information on trực tiếp bóng đá euro hôm nay access of organizations (or individuals) in Vietnam, such as SIM card country code information, IP address, fixed telephone line location, or similar information of trực tiếp bóng đá euro hôm nay purchasing organization or individual.

- When identifying a transaction occurring in Vietnam for tax declaration and calculation, trực tiếp bóng đá euro hôm nay overseas supplier shall perform as follows:

+ Use two non-conflicting pieces of information, one related to payment by trực tiếp bóng đá euro hôm nay organization (or individual) in Vietnam and another related to residency status or access information in Vietnam as mentioned above.

+ In cases where information related to payment made by trực tiếp bóng đá euro hôm nay organization or individual cannot be collected, or there arises conflicting information, trực tiếp bóng đá euro hôm nay overseas supplier is permitted to use two non-conflicting pieces of information including one regarding residency status and one about access information of trực tiếp bóng đá euro hôm nay organization or individual in Vietnam.