What documents are included in xem bóng đá trực tiếp trên youtube application for tax registration of household businesses in Vietnam? Is it permissible to re-issue taxpayer registration certificate in Vietnam?

What documents are included in xem bóng đá trực tiếp trên youtube application for tax registration of household businesses in Vietnam?

Pursuant to Clause 8 Article 7 of xem bóng đá trực tiếp trên youtube Circular 105/2020/TT-BTC, required documents in an application for tax registration of household business include:

- Application form for tax registration No. 03-DK-TCT hereto appended or tax return of household/individual business as per xem bóng đá trực tiếp trên youtube law on tax administration;

- Schedule of affiliated stores and shops No. 03-DK-TCT-BK01 hereto appended (if any);

- Copy of certificate of household business registration (if any);

- Copy of unexpired citizen identification card or ID card, for a Vietnamese nationality individual; copy of unexpired passport, for a foreign national or overseas Vietnamese.

What documents are included in xem bóng đá trực tiếp trên youtube application for tax registration of household businesses in Vietnam? Is it permissible to re-issue taxpayer registration certificate in Vietnam? - image from internet

Is it permissible to re-issue lost taxpayer registration certificate in Vietnam?

Pursuant to Clause 3 Article 34 of xem bóng đá trực tiếp trên youtube Law on Tax Administration in 2019 stipulating issuance of taxpayer registration certificate:

Issuance of taxpayer registration certificate

1. Tax authorities shall issue taxpayer registration certificates to taxpayers within 03 working days starting from xem bóng đá trực tiếp trên youtube date of receipt of taxpayers’ satisfactory taxpayer registration application as prescribed by law. Information on a taxpayer registration certificate shall include:

a) Name of xem bóng đá trực tiếp trên youtube taxpayer;

b) TIN;

c) Number, date of xem bóng đá trực tiếp trên youtube business registration certificate or establishment and operation license or investment registration certificate for business organizations and individuals; number, date of xem bóng đá trực tiếp trên youtube establishment decision for organizations not required to apply for business registration; information of identity card, citizen identification or passport for individuals not subject to business registration;

d) Supervisory tax authority.

2. Tax authorities shall inform TINs to taxpayers instead of taxpayer registration certificates in xem bóng đá trực tiếp trên youtube following cases:

a) An individual authorizes his/her income payer to apply for taxpayer registration on behalf of xem bóng đá trực tiếp trên youtube individual and his/her dependants;

b) An individual applies for taxpayer registration through xem bóng đá trực tiếp trên youtube tax declaration dossier;

c) An organization or individual applies for taxpayer registration so as to deduct and pay tax on taxpayers’ behalf;

d) An individual applies for taxpayer registration for his/her dependant(s).

3. In case xem bóng đá trực tiếp trên youtube taxpayer registration certificate or TIN notification is lost or damaged, tax authorities shall reissue it within 02 working days starting from xem bóng đá trực tiếp trên youtube date of receipt of xem bóng đá trực tiếp trên youtube satisfactory application from xem bóng đá trực tiếp trên youtube taxpayer as prescribed by law.

As regulated above, in case xem bóng đá trực tiếp trên youtube taxpayer registration certificate is lost, tax authorities shall reissue it within 02 working days starting from xem bóng đá trực tiếp trên youtube date of receipt of xem bóng đá trực tiếp trên youtube satisfactory application from xem bóng đá trực tiếp trên youtube taxpayer as prescribed by law.

What is xem bóng đá trực tiếp trên youtube time limit for first-time taxpayer registration in Vietnam?

Pursuant to Article 33 of xem bóng đá trực tiếp trên youtube Law on Tax Administration in 2019 stipulating xem bóng đá trực tiếp trên youtube time limit for first-time taxpayer registration in Vietnam:

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

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

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

+ xem bóng đá trực tiếp trên youtube 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 xem bóng đá trực tiếp trên youtube business registration certificate;

+ xem bóng đá trực tiếp trên youtube 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;

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

+ personal income tax is incurred;

+ tax refund in claimed;

+ other amounts payable to xem bóng đá trực tiếp trên youtube 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 xem bóng đá trực tiếp trên youtube date tax liabilities are incurred;

+ In case a dependant of a taxpayer does not have a TIN, xem bóng đá trực tiếp trên youtube income payer shall apply for taxpayer registration for xem bóng đá trực tiếp trên youtube dependant in no later than 10 working days starting from xem bóng đá trực tiếp trên youtube date xem bóng đá trực tiếp trên youtube taxpayer applies for dependant exemption as prescribed by law.