What is "Mã số thuế" in English? Is a business code also a tax identification number under xoilac tv trực tiếp bóng đá hôm nay law in Vietnam?

Hello, Lawnet would like to answer as follows:

1. What is "Mã số thuế" in English?

According to Clause 5, Article 3 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, tax identification number as follows:

"tax identification number" or “TIN” means a series of 10 or 13 digits and other characters assigned by tax authorities to taxpayers to serve tax administration.

Thus "Mã số thuế" in Engligh: "tax identification number" or “TIN”. Based on taxpayers, tax identification number is classified as follows:

- "Mã số thuế doanh nghiệp": Business code

10-digit TINs shall be issued to enterprises and organizations that are legal persons; representatives of households, household businesses and other individuals;

- "Mã số thuế cá nhân": Personal tax identification number

- ...

2. TIN structure (Tax Identification Number structure) under xoilac tv trực tiếp bóng đá hôm nay law in Vietnam

According to xoilac tv trực tiếp bóng đá hôm nay provisions of Article 53 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019and Article 5 of Cvtv5 trực tiếp bóng đá hôm, xoilac tv trực tiếp bóng đá hôm nay structure of TIN

N1N2N3N4N5N6N7N8N9N10 - N11N12N13

Where:

- xoilac tv trực tiếp bóng đá hôm nay first two digits N1N2 indicate xoilac tv trực tiếp bóng đá hôm nay province that issues TINs

- Seven digits N3N4N5N6N7N8N9 are formed in a definite element in ascending order from 0000001 to 9999999.

- N10 is xoilac tv trực tiếp bóng đá hôm nay check digit.

- Three digits N11N12N13 are formed in ascending order from 001 to 999.

- A dash (-) is used to separate xoilac tv trực tiếp bóng đá hôm nay first 10-digit element and xoilac tv trực tiếp bóng đá hôm nay last 3-digit element.

A business identification number, cooperatives identification number, identification number of affiliated entity of enterprise or cooperative that is issued in accordance with xoilac tv trực tiếp bóng đá hôm nay law on registration of enterprises or cooperatives is also a taxpayer identification number.

Note:

- Each enterprise, business organization or other organization is issued with 01 unique TIN to use throughout its entire operation, from xoilac tv trực tiếp bóng đá hôm nay date of taxpayer registration to xoilac tv trực tiếp bóng đá hôm nay date of TIN deactivation. A taxpayer’s branches, representative offices and/or dependent units that pay their own tax shall be issued with separate TINs. In case an enterprise, organization, branch, representative office or dependent unit combines taxpayer registration via xoilac tv trực tiếp bóng đá hôm nay interlinked single-window system with business registration, xoilac tv trực tiếp bóng đá hôm nay number of xoilac tv trực tiếp bóng đá hôm nay certificate of enterprise registration, cooperative registration and/or business registration (hereinafter referred to as “business registration certificate”) is also xoilac tv trực tiếp bóng đá hôm nay TIN;

- Each individual is issued 01 unique TIN to use throughout their whole life. Any dependant of that individual shall be issued with a TIN for xoilac tv trực tiếp bóng đá hôm nay purpose of claiming personal exemption for personal income taxpayers. xoilac tv trực tiếp bóng đá hôm nay TIN issued to xoilac tv trực tiếp bóng đá hôm nay dependant is also his/her personal TIN, which is used when paying his/her tax;

- Enterprises, organizations and individuals responsible for deducting and paying tax on behalf of taxpayers shall be issued with separate TINs for use when deducting tax;

- Issued TINs shall not be reissued to another taxpayer;

- TINs of enterprises, business organizations and other organizations shall remain unchanged after they are converted, sold, gifted or inherited;

- TIN issued to a household, household business or individual business is issued to xoilac tv trực tiếp bóng đá hôm nay individual representing xoilac tv trực tiếp bóng đá hôm nay household, household business or individual business.

Thus, xoilac tv trực tiếp bóng đá hôm nay TIN consists of 10 digits or 13 digits, of which:

- xoilac tv trực tiếp bóng đá hôm nay first two digits indicate xoilac tv trực tiếp bóng đá hôm nay province that issues TINs

- xoilac tv trực tiếp bóng đá hôm nay next even digits are formed in a definite element in ascending order from 0000001 to 9999999.

- xoilac tv trực tiếp bóng đá hôm nay tenth digit is xoilac tv trực tiếp bóng đá hôm nay check digit.

- xoilac tv trực tiếp bóng đá hôm nay last hree digits are formed in ascending order from 001 to 999.

3. Is a business code also a tax identification number under xoilac tv trực tiếp bóng đá hôm nay law in Vietnam?

Article 8 ofvtv5 trực tiếp bóng đástipulates enterprise ID number, ID numbers of affiliates and business locations of enterprises as follows:

- Each enterprise is issued with a single enterprise ID number. This number is also xoilac tv trực tiếp bóng đá hôm nay enterprise’s taxpayer identification number (TIN) and social insurance participant’s code.

- xoilac tv trực tiếp bóng đá hôm nay enterprise ID number exists throughout its operation and shall not be issued to any other entity. When an enterprise ceases to operate, xoilac tv trực tiếp bóng đá hôm nay enterprise ID number will be invalidated.

- Enterprise ID numbers are created, sent and received automatically by xoilac tv trực tiếp bóng đá hôm nay National Enterprise Registration Information System, tax registration information system, and written on enterprise registration certificates.

- Regulatory agencies shall uniformly use enterprise ID numbers to perform state management tasks and exchange information about enterprises.

- ID numbers of an enterprise’s affiliates are issued to xoilac tv trực tiếp bóng đá hôm nay enterprise’s branches and representative offices. These numbers are also TINs of branches and representative offices.

- ID number of a business location is a series of 5 digits from 00001 to 99999. This number is not TIN of xoilac tv trực tiếp bóng đá hôm nay business location.

- In case xoilac tv trực tiếp bóng đá hôm nay TIN of xoilac tv trực tiếp bóng đá hôm nay enterprise, or its branch or representative office is invalidated as a result of its commission of tax offences, this TIN must not be used in business transactions from xoilac tv trực tiếp bóng đá hôm nay day on which xoilac tv trực tiếp bóng đá hôm nay TIN invalidation is announced by xoilac tv trực tiếp bóng đá hôm nay tax authority.

- With regard to branches and representative offices that are established before November 01, 2015 but have not had their own ID numbers, xoilac tv trực tiếp bóng đá hôm nay enterprise shall directly contact xoilac tv trực tiếp bóng đá hôm nay tax authority to be issued with a 13-digit TIN, and then follow procedures for change of xoilac tv trực tiếp bóng đá hôm nay registration information at xoilac tv trực tiếp bóng đá hôm nay business registration authority as prescribed.

- Enterprise ID numbers of enterprises that are established and operating under xoilac tv trực tiếp bóng đá hôm nay investment license or investment certificate (also xoilac tv trực tiếp bóng đá hôm nay business registration certificate) or another document of equivalent validity, or securities trading license shall be their TINs issued by tax authorities.

Thus, according to current legal regulations, each business is granted a business code. This code is both xoilac tv trực tiếp bóng đá hôm nay tax identification number and xoilac tv trực tiếp bóng đá hôm nay social insurance participating unit code of xoilac tv trực tiếp bóng đá hôm nay enterprise.

Best regards!

Key word: tax | TIN | tax identification number | business code |

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