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Will đá bóng trực tiếp TINs of merged enterprises in Vietnam be deactivated?
Under Article 39 of đá bóng trực tiếpTax Administration Law 2019, đá bóng trực tiếp regulations are as follows:
TIN deactivation
1. Taxpayers who combine taxpayer registration with business registration shall have their TINs deactivated in one of đá bóng trực tiếp following cases:
a) Shutdown or dissolution, bankruptcy;
b) Revocation of certificate of enterprise registration, cooperative registration and/or business registration;
c) Full division, acquisition/merger, consolidation.
2. Taxpayers directly registered with tax authorities shall have their TINs deactivated when one of đá bóng trực tiếp following cases takes place:
a) Shutdown, termination of tax liabilities for non-business organizations;
b) Revocation of business registration certificate or equivalent license;
c) Full division, acquisition/merger, consolidation;
d) Notified by tax authorities that taxpayers do not operate at registered locations;
dd) An individual is dead, missing or incapacitated as prescribed by law;
e) A foreign contractor completes or terminates đá bóng trực tiếp contract;
g) Contractors, investors entering into petroleum agreements complete or terminate đá bóng trực tiếp agreements or transfer of all rights to enter petroleum agreements.
3. Rules for deactivation of TINs:
a) TINs shall not be used in business transactions starting from đá bóng trực tiếp date on which tax authorities announce their deactivation;
b) TINs of organizations shall not be reused once they are deactivated, except for đá bóng trực tiếp cases prescribed in Article 40 of this Law;
c) When đá bóng trực tiếp TIN of a household or individual business is deactivated, đá bóng trực tiếp TIN of đá bóng trực tiếp representative of such household business will not be deactivated and shall be used to fulfill other tax liabilities of that individual;
d) đá bóng trực tiếp income earners’ TINs will be deactivated when their income payer’s TIN is deactivated.
dd) When a managing unit’s TIN is deactivated, TINs of their dependent units must also be deactivated.
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Thus, according to đá bóng trực tiếp rules, đá bóng trực tiếp TINs of merged enterprises in Vietnam will be deactivated.
What does theapplicationforTIN deactivationin Vietnam include?
Under Article 39of đá bóng trực tiếpTax Administration Law 2019, đá bóng trực tiếp regulations are as follows:
- đá bóng trực tiếp applicationfor TIN deactivation includes:
- đá bóng trực tiếp written request for TIN deactivation;
- Other relevant documents.
- Taxpayers who combine taxpayer registration with business registration shall register for dissolution or shutdown at business registration authorities as prescribed by law. Before such registration at business registration authorities, taxpayers shall fulfill their tax liabilities to their supervisory tax authorities in accordance with this Law and other relevant provisions.
- Taxpayers directly registered with tax authorities shall submit đá bóng trực tiếp application for TIN deactivation to their supervisory tax authorities within 10 working days starting from đá bóng trực tiếp date of issuance of đá bóng trực tiếp decision on operation/business shutdown or contract termination.
Will đá bóng trực tiếp TINs of merged enterprises in Vietnam be deactivated? (Image from đá bóng trực tiếp Internet)
What are đá bóng trực tiếp regulations on TIN reactivation in Vietnam?
Under Article 40 of đá bóng trực tiếpTax Administration Law 2019regarding đá bóng trực tiếp TIN reactivation, đá bóng trực tiếp rules are as follows:
- TINs of taxpayers who combine taxpayer registration with business registration shall be reactivated together with as their legal status is reactivated.
- For taxpayers directly registered with tax authorities, đá bóng trực tiếp application for TIN reactivation shall be submitted to their supervisory tax authorities in đá bóng trực tiếp following cases:
+ đá bóng trực tiếp competent authority revokes đá bóng trực tiếp decision on revocation of business registration certificate or equivalent license;
+ đá bóng trực tiếp taxpayer wishes to resume their business operations after đá bóng trực tiếp TIN deactivation application has been sent to đá bóng trực tiếp tax authority, but đá bóng trực tiếp tax authority has yet to issue a notification on TIN deactivation;
+ đá bóng trực tiếp tax authority has issued an announcement that đá bóng trực tiếp taxpayer does not have business operation at đá bóng trực tiếp registered address but has not revoked đá bóng trực tiếp licence or deactivated đá bóng trực tiếp TIN.
- đá bóng trực tiếp use of a TIN may be resumed from đá bóng trực tiếp effective date of đá bóng trực tiếp decision to restore legal status issued by đá bóng trực tiếp business registration authority or đá bóng trực tiếp date đá bóng trực tiếp tax authority reactivates đá bóng trực tiếp TIN.
- An application for TIN reactivation shall include:
+ đá bóng trực tiếp written request for TIN reactivation;
+ Other relevant documents.
