Which documents are included in trực tiếp bóng đá k+ initial taxpayer registration application in Vietnam?

Which documents are included in trực tiếp bóng đá k+ initial taxpayer registration application in Vietnam?

According to Clause 2, Article 31 of trực tiếp bóng đá k+Tax Administration Law 2019, trực tiếp bóng đá k+ initial taxpayer registration application is specifically stipulated as follows:

- If trực tiếp bóng đá k+ taxpayer is an organization registering directly with trực tiếp bóng đá k+ tax authority, trực tiếp bóng đá k+ taxpayer registration application shall include:

+ trực tiếp bóng đá k+ taxpayer registration form;

+ Copies of valid establishment and operation license, establishment decision, investment registration certificate or equivalent documents granted by competent authorities;

+ Other relevant documents.

- If trực tiếp bóng đá k+ taxpayer is a household, household business or individual business directly registered with trực tiếp bóng đá k+ tax authority, trực tiếp bóng đá k+ taxpayer registration application shall include:

+ trực tiếp bóng đá k+ registration form or tax return;

+ Copy of trực tiếp bóng đá k+ identity card or passport;

+ Other relevant documents.

Note: Sharing of information between state management agencies and tax authorities for receipt of taxpayer registration applications and TIN issuance via trực tiếp bóng đá k+ interlinked single-window system on portals shall be implemented as prescribed by law.

Which documents are included in trực tiếp bóng đá k+ initial taxpayer registration application in Vietnam? (Image from trực tiếp bóng đá k+ Internet)

How are trực tiếp bóng đá k+ subjects of taxpayer registration defined?

Under Clause 1 Article 30 of trực tiếp bóng đá k+Tax Administration Law 2019, taxpayers must apply for taxpayer registration and shall be issued with TINs by tax authorities before beginning their business operations or incurring amounts payable to trực tiếp bóng đá k+ state budget. trực tiếp bóng đá k+ following entities shall apply for taxpayer registration.

[1]Enterprises, organizations and/or individuals shall apply for taxpayer registration through trực tiếp bóng đá k+ interlinked single-window system together with enterprise, cooperative or business registration (hereinafter referred to as “business registration”) as prescribed in trực tiếp bóng đá k+ Law on Enterprises and other relevant regulations;

[2]Organizations and individuals beside those stipulated in Point a of this clause shall register directly with tax authorities as regulated by trực tiếp bóng đá k+ Minister of Finance.

Additionally, Clause 4 Article 30 of trực tiếp bóng đá k+Tax Administration Law 2019stipulates that taxpayer registration will include:

- First-time taxpayer registration;

- Notifying changes to taxpayer registration information;

- Notifying suspension of business operation;

- TIN deactivation;

- TIN reactivation.

Where do individual businesses in Vietnam submit their initial taxpayer registration applications?

Under Article 32 of trực tiếp bóng đá k+Tax Administration Law 2019, trực tiếp bóng đá k+ placefor submitting trực tiếp bóng đá k+ initial taxpayer registration application is stipulated as follows:

- For taxpayers who combine taxpayer registration with business registration, trực tiếp bóng đá k+ taxpayer registration application and trực tiếp bóng đá k+ business registration application shall be submitted to trực tiếp bóng đá k+ same authority as prescribed by law.

- Taxpayers directly registered with tax authorities shall submit their applications as follows:

+ Organizations, household businesses and individual businesses shall submit their applications to tax authorities of trực tiếp bóng đá k+ areas where their headquarters are located;

+ Organizations and individuals responsible for withholding and paying tax on taxpayers’ behalf shall submit their applications to their supervisory tax authorities;

+ Non-business households and individuals shall submit their taxpayer registration applications to tax authorities where taxable income is incurred, where permanent residence or temporary residence is registered or where amounts payable to trực tiếp bóng đá k+ state budget are incurred.

- Individuals authorizing their income payers to apply for taxpayer registration of themselves and their dependants shall submit their taxpayer registration applications to trực tiếp bóng đá k+ income payers. trực tiếp bóng đá k+ income payers shall be responsible for preparing and submitting such taxpayer registration applications to their supervisory tax authorities.

Therefore, individual businesses will submit their initial taxpayer registration applications at trực tiếp bóng đá k+ location of their business headquarters.

When is trực tiếp bóng đá k+ deadline for initial taxpayer registration in Vietnam?

According to Article 33 of trực tiếp bóng đá k+Tax Administration Law 2019, trực tiếp bóng đá k+ deadline for initial taxpayer registration is stipulated as follows:

- For taxpayers who combine taxpayer registration with business registration, trực tiếp bóng đá k+ time limit for taxpayer registration is trực tiếp bóng đá k+ time limit for business registration as prescribed by law.

- For taxpayers directly registered with tax authorities, trực tiếp bóng đá k+ time limit for taxpayer registration is 10 working days starting from trực tiếp bóng đá k+ day on which:

+ trực tiếp bóng đá k+ certificate of household business registration, establishment and operation license, investment registration certificate or establishment decision is granted;

+ trực tiếp bóng đá k+ taxpayer inaugurates business operation for organizations that are not required to apply for business registration and household businesses and individual businesses that are required to apply for business registration but yet to be granted trực tiếp bóng đá k+ business registration certificate;

+ trực tiếp bóng đá k+ responsibility to deduct and pay tax on behalf of individuals arises; organizations paying tax on behalf of individuals according to business cooperation contracts and/or agreements;

+ trực tiếp bóng đá k+ contract with trực tiếp bóng đá k+ foreign contractor and/or subcontractors who directly declare and pay tax to tax authorities; trực tiếp bóng đá k+ petroleum contract or agreement is concluded;

+ personal income tax is incurred;

+ tax refund in claimed;

+ other amounts payable to trực tiếp bóng đá k+ state budget are incurred.

- In case an individual does not have a TIN, his/her income payer shall apply for taxpayer registration on his/her behalf in no later than 10 working days starting from trực tiếp bóng đá k+ date tax liabilities are incurred; in case a dependant of a taxpayer does not have a TIN, trực tiếp bóng đá k+ income payer shall apply for taxpayer registration for trực tiếp bóng đá k+ dependant in no later than 10 working days starting from trực tiếp bóng đá k+ date trực tiếp bóng đá k+ taxpayer applies for dependant exemption as prescribed by law.