Will xem bóng đá trực tiếp vtv2 TIN be deactivated if there is a termination of tax liabilities in Vietnam?
Will xem bóng đá trực tiếp vtv2 TIN be deactivated if there is a termination of tax liabilities in Vietnam?
Based on Clause 2, Article 39 of xem bóng đá trực tiếp vtv2Law on Tax Administration 2019, xem bóng đá trực tiếp vtv2 regulations on xem bóng đá trực tiếp vtv2 TIN deactivation are as follows:
TIN deactivation
1. Taxpayers registered along with enterprise registration, cooperative registration, business registration shall deactivate xem bóng đá trực tiếp vtv2 effectiveness of xem bóng đá trực tiếp vtv2 TIN in one of xem bóng đá trực tiếp vtv2 following cases:
a) deactivation of business activities or dissolution, bankruptcy;
b) Revocation of xem bóng đá trực tiếp vtv2 business registration certificate, cooperative registration certificate, business registration certificate;
c) Division, merger, or consolidation.
2. Taxpayers directly registered with xem bóng đá trực tiếp vtv2 tax authority shall deactivate xem bóng đá trực tiếp vtv2 effectiveness of xem bóng đá trực tiếp vtv2 TIN in one of xem bóng đá trực tiếp vtv2 following cases:
a) deactivation of business activities, no further tax obligations arising for non-business organizations;
b) Revocation of xem bóng đá trực tiếp vtv2 business registration certificate or equivalent license;
c) Division, merger, or consolidation;
d) xem bóng đá trực tiếp vtv2 tax authority issues a notice that xem bóng đá trực tiếp vtv2 taxpayer is not operating at xem bóng đá trực tiếp vtv2 registered address;
dd) Individual death, missing, loss of civil act capacity as prescribed by law;
e) Foreign contractor upon contract completion;
g) Contractors, investors participating in petroleum contracts upon contract completion or transfer of all rights to participate in petroleum contracts.
3. xem bóng đá trực tiếp vtv2 principles of deactivating xem bóng đá trực tiếp vtv2 effectiveness of xem bóng đá trực tiếp vtv2 TIN are stipulated as follows:
a) xem bóng đá trực tiếp vtv2 TIN shall not be used in economic transactions from xem bóng đá trực tiếp vtv2 date xem bóng đá trực tiếp vtv2 tax authority announces its deactivation;
b) xem bóng đá trực tiếp vtv2 TIN of an organization, once deactivated, shall not be reactivated, except for cases specified in Article 40 of this Law;
c) xem bóng đá trực tiếp vtv2 TIN of a business household, business individual, when deactivated, shall not lead to xem bóng đá trực tiếp vtv2 deactivation of xem bóng đá trực tiếp vtv2 TIN of xem bóng đá trực tiếp vtv2 representative of xem bóng đá trực tiếp vtv2 business household and can be used to fulfill other tax obligations of that individual;
d) When businesses, economic organizations, other organizations, and individuals deactivate xem bóng đá trực tiếp vtv2 effectiveness of their TINs, they must simultaneously deactivate xem bóng đá trực tiếp vtv2 effectiveness of substituted TINs;
dd) Taxpayers who are managing units deactivating xem bóng đá trực tiếp vtv2 effectiveness of their TINs must have their dependent units' TINs deactivated as well.
4. xem bóng đá trực tiếp vtv2 dossier for requesting deactivation of xem bóng đá trực tiếp vtv2 TIN effectiveness includes:
a) A written request for deactivation of xem bóng đá trực tiếp vtv2 TIN effectiveness;
b) Other related documents.
5. Taxpayers who register with enterprise registration, cooperative registration, business registration must register dissolution or deactivation of activities at xem bóng đá trực tiếp vtv2 enterprise registration, cooperative registration, business registration authority as prescribed by law. Before doing so at xem bóng đá trực tiếp vtv2 enterprise registration, cooperative registration, business registration authority, xem bóng đá trực tiếp vtv2 taxpayer must register with xem bóng đá trực tiếp vtv2 direct tax management authority to complete tax obligations as prescribed by this Law and other related legal provisions.
6. Taxpayers directly registered with xem bóng đá trực tiếp vtv2 tax authority must submit a dossier for deactivation of xem bóng đá trực tiếp vtv2 TIN effectiveness to xem bóng đá trực tiếp vtv2 direct managing tax authority within 10 working days from xem bóng đá trực tiếp vtv2 date of xem bóng đá trực tiếp vtv2 document deactivating activities or deactivation of business activities or contract completion.
Taxpayers directly registered with xem bóng đá trực tiếp vtv2 tax authority must deactivate xem bóng đá trực tiếp vtv2 effectiveness of xem bóng đá trực tiếp vtv2 TIN in cases of deactivating business activities or no further tax obligations for non-business organizations.
Note:This applies to taxpayers directly registered with xem bóng đá trực tiếp vtv2 tax authority.
Thus,according to xem bóng đá trực tiếp vtv2 above regulations, in cases where there is a termination of tax liabilities for non-business organizations, xem bóng đá trực tiếp vtv2 effectiveness of xem bóng đá trực tiếp vtv2 TIN shall be deactivated.
Will theTINbedeactivated ifthere is a termination of tax liabilities in Vietnam? (Image from xem bóng đá trực tiếp vtv2 Internet)
May a deactivated TIN be reactivated in Vietnam?
Based on Clause 3, Article 39 of xem bóng đá trực tiếp vtv2Law on Tax Administration 2019, xem bóng đá trực tiếp vtv2 regulation is as follows:
xem bóng đá trực tiếp vtv2 principles of deactivating xem bóng đá trực tiếp vtv2 effectiveness of xem bóng đá trực tiếp vtv2 TIN are stipulated as follows:
- xem bóng đá trực tiếp vtv2 TIN shall not be used in economic transactions from xem bóng đá trực tiếp vtv2 date xem bóng đá trực tiếp vtv2 tax authority announces its deactivation;
- xem bóng đá trực tiếp vtv2 TIN of an organization, once deactivated, shall not be reactivated, except for cases specified in Article 40 of xem bóng đá trực tiếp vtv2Law on Tax Administration 2019;
- xem bóng đá trực tiếp vtv2 TIN of a business household, business individual, when deactivated, shall not lead to xem bóng đá trực tiếp vtv2 deactivation of xem bóng đá trực tiếp vtv2 TIN of xem bóng đá trực tiếp vtv2 representative of xem bóng đá trực tiếp vtv2 business household and can be used to fulfill other tax obligations of that individual;
- When businesses, economic organizations, other organizations, and individuals deactivate xem bóng đá trực tiếp vtv2 effectiveness of their TINs, they must simultaneously deactivate xem bóng đá trực tiếp vtv2 effectiveness of substituted TINs;
- Taxpayers who are managing units deactivating xem bóng đá trực tiếp vtv2 effectiveness of their TINs must have their dependent units' TINs deactivated as well.
Thus,according to xem bóng đá trực tiếp vtv2 above regulations, xem bóng đá trực tiếp vtv2 TIN of an organization, once its effectiveness is deactivated, cannot be reactivated.
What are regulations on effect of TINs in Vietnam?
According to xem bóng đá trực tiếp vtv2 regulations in Clause 3, Article 30 of xem bóng đá trực tiếp vtv2Law on Tax Administration 2019as follows:
Subject of Taxpayer Registration and Issuance of TIN
...
3. xem bóng đá trực tiếp vtv2 issuance of a TIN is stipulated as follows:
a) Enterprises, economic organizations, other organizations are issued a single TIN to use throughout xem bóng đá trực tiếp vtv2 operation process from xem bóng đá trực tiếp vtv2 time of taxpayer registration until xem bóng đá trực tiếp vtv2 deactivation of xem bóng đá trực tiếp vtv2 TIN effectiveness. A taxpayer having a branch, representative office, dependent unit directly performing tax obligations shall be issued a dependent TIN. For enterprises, organizations, branches, representative offices, dependent units performing taxpayer registration through a one-stop-shop mechanism together with enterprise registration, cooperative registration, business registration, xem bóng đá trực tiếp vtv2 code on xem bóng đá trực tiếp vtv2 enterprise registration certificate, cooperative registration certificate, business registration certificate is simultaneously xem bóng đá trực tiếp vtv2 TIN;
b) Individuals are issued a single TIN to use throughout their lifetime. Dependents of individuals are issued a TIN for personal income tax deduction. xem bóng đá trực tiếp vtv2 TIN issued to dependents is simultaneously xem bóng đá trực tiếp vtv2 individual's TIN when they arise obligations to xem bóng đá trực tiếp vtv2 state budget;
c) Enterprises, organizations, individuals responsible for deduction, tax payment are issued a substitute TIN to declare tax, pay tax on behalf of xem bóng đá trực tiếp vtv2 taxpayer;
d) TINs once issued cannot be reactivated to issue to other taxpayers;
dd) xem bóng đá trực tiếp vtv2 TIN of enterprises, economic organizations, other organizations after conversion of type, sale, gifting, inheritance shall be retained;
e) xem bóng đá trực tiếp vtv2 TIN for families, business households, business individuals is xem bóng đá trực tiếp vtv2 TIN for xem bóng đá trực tiếp vtv2 representative individual of xem bóng đá trực tiếp vtv2 family, business household, business individual.
Thus,according to xem bóng đá trực tiếp vtv2 above regulations, an enterprise TIN is issued as a single TIN to be used throughout xem bóng đá trực tiếp vtv2 entire operation process from xem bóng đá trực tiếp vtv2 time of taxpayer registration until xem bóng đá trực tiếp vtv2 deactivation of xem bóng đá trực tiếp vtv2 TIN's effectiveness.
