What are đá bóng trực tiếp regulations on processing taxpayer registration applications by tax authorities in Vietnam?

What are đá bóng trực tiếp regulations on processingtaxpayer registration applications bytax authorities in Vietnam?

Under Article 41 of đá bóng trực tiếpLaw on Tax Administration 2019, đá bóng trực tiếp regulations are as follows:

Responsibilities of đá bóng trực tiếp Minister of Finance and tax authorities in taxpayer registration

1. đá bóng trực tiếp Minister of Finance shall specify đá bóng trực tiếp documents, procedures and forms of taxpayer registration prescribed in article 31, 34, 36, 37, 38, 39 and 40 of this Law.

2. Tax authorities shall receive taxpayer registration applications from taxpayers:

a) in person at tax authorities;

b) by post; or

c) electronically via portals of tax authorities and via đá bóng trực tiếp National business registration portal.

3. Tax authorities shall process taxpayer registration applications as follows:

a) In case đá bóng trực tiếp application is complete, announce đá bóng trực tiếp acceptance, and process đá bóng trực tiếp application within 03 working days starting from đá bóng trực tiếp date of receipt;

b) In case đá bóng trực tiếp application is incomplete, notify đá bóng trực tiếp taxpayer within 02 working days starting from đá bóng trực tiếp date of receipt.

4. In case an application for taxpayer registration is submitted together with đá bóng trực tiếp application for business registration on đá bóng trực tiếp National business registration portal, đá bóng trực tiếp receiving authority shall send it to tax authorities for processing and inform đá bóng trực tiếp result to đá bóng trực tiếp taxpayer as prescribed in this Law and other relevant regulations.

Thus, đá bóng trực tiếp tax authority processes taxpayer registration applications as follows:

- In case đá bóng trực tiếp application is complete, announce đá bóng trực tiếp acceptance, and process đá bóng trực tiếp application within 03 working days starting from đá bóng trực tiếp date of receipt;

- In case đá bóng trực tiếp application is incomplete, notify đá bóng trực tiếp taxpayer within 02 working days starting from đá bóng trực tiếp date of receipt.

What are đá bóng trực tiếp regulations on processing taxpayer registration applications by tax authorities in Vietnam? (Image from Internet)

What does đá bóng trực tiếp application forinitial taxpayer registration in Vietnam include?

According to Article 31 of đá bóng trực tiếpLaw on Tax Administration 2019, đá bóng trực tiếp application forinitial taxpayer registration in Vietnam includes:

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

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

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

+ đá bóng trực tiếp registration form or tax return;

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

+ Other relevant documents.

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

What are đá bóng trực tiếp places forsubmitting initial taxpayer registration applications in Vietnam?

đá bóng trực tiếp places forsubmitting initialtaxpayer registration applications in Vietnam arespecified in Article 32 of đá bóng trực tiếpLaw on Tax Administration 2019as follows:

- For taxpayers who combine taxpayer registration with business registration, đá bóng trực tiếp taxpayer registration application and đá bóng trực tiếp business registration application shall be submitted to đá bóng trực tiếp 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 đá bóng trực tiếp 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 đá bóng trực tiếp 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 đá bóng trực tiếp income payers. đá bóng trực tiếp income payers shall be responsible for preparing and submitting such taxpayer registration applications to their supervisory tax authorities.