When does trực tiếp bóng đá k+ in Vietnam publicly disclose taxpayer registration information on the electronic information portal?
When does trực tiếp bóng đá k+ in Vietnam publicly disclose taxpayer registration information on the electronic information portal?
Pursuant to Article 35 ofCircular 86/2024/TT-BTC, trực tiếp bóng đá k+ discloses taxpayer registration information of taxpayers on the electronic information portal of the General Department of Taxation in the following cases:
[1]The taxpayer has ceased operations and has completed the procedures for terminating trực tiếp bóng đá k+ code (status 01)
[2]The taxpayer has ceased operations but has not completed the procedures for terminating trực tiếp bóng đá k+ code (status 03)
[3]trực tiếp bóng đá k+ taxpayer has temporarily ceased operations or business (status 05)
[4]trực tiếp bóng đá k+ taxpayer is not operating at trực tiếp bóng đá k+ registered address (status 06)
[5]The taxpayer has reinstated trực tiếp bóng đá k+ code according to Notice 19/TB-DKT
[6]trực tiếp bóng đá k+ taxpayer has violated legal regulations on taxpayer registration
When does trực tiếp bóng đá k+ in Vietnam publicly disclose taxpayer registration information on the electronic information portal? (Image from the Internet)
Who are trực tiếp bóng đá k+ subjects of taxpayer registration in Vietnam?
Pursuant to Article 30 oftrực tiếp bóng đá k+ Law on Tax Administration 2019, trực tiếp bóng đá k+ subjects of taxpayer registration and trực tiếp bóng đá k+ issuance of tax codes are regulated as follows:
Article 30. Subjects of taxpayer registration and issuance of tax codes
- Taxpayers are required to conduct taxpayer registration and are granted a tax code by trực tiếp bóng đá k+ before commencing production, business activities, or incurring obligations with the state budget. Subjects of taxpayer registration include:
a) Enterprises, organizations, individuals carrying out taxpayer registration in a one-stop-shop mechanism along with business registration, cooperative registration, business registration as stipulated by trực tiếp bóng đá k+ Enterprise Law and other related legal provisions;
b) Organizations, individuals not falling under the cases specified at point a of this clause shall conduct taxpayer registration directly with trực tiếp bóng đá k+ as prescribed by the Minister of Finance.
- The structure of trực tiếp bóng đá k+ code is defined as follows:
a) A 10-digit tax code is utilized for enterprises, organizations with legal status; representatives of households, business households, and other individuals;
b) A 13-digit tax code and other characters are used for dependent units and other entities;
c) trực tiếp bóng đá k+ Minister of Finance provides detailed regulations for this item.
- The issuance of trực tiếp bóng đá k+ code is regulated as follows:
a) Enterprises, economic organizations, and other organizations are issued a unique tax code to be used throughout their operation from the time of taxpayer registration until the termination of trực tiếp bóng đá k+ code. Taxpayers with branches, representative offices, and dependent units that directly perform tax obligations will be issued a dependent tax code. In the case of enterprises, organizations, branches, representative offices, and dependent units performing taxpayer registration in a one-stop-shop mechanism along with business registration, cooperative registration, and business registration, the code on the business registration certificate, cooperative registration certificate, business registration certificate is also trực tiếp bóng đá k+ code;
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trực tiếp bóng đá k+ subjects of taxpayer registration include trực tiếp bóng đá k+ following entities:
- Enterprises, organizations, individuals performing taxpayer registration in a one-stop-shop mechanism along with business registration, cooperative registration, and business registration according to regulations
- Organizations, individuals not included in the above case shall conduct taxpayer registration directly with trực tiếp bóng đá k+ as prescribed by the Minister of Finance.
Where is the initial taxpayer registration dossier submitted for those conducting taxpayer registration directly with trực tiếp bóng đá k+ in Vietnam?
Pursuant to Article 32 oftrực tiếp bóng đá k+ Law on Tax Administration 2019, trực tiếp bóng đá k+ location for trực tiếp bóng đá k+ submission of trực tiếp bóng đá k+ initial taxpayer registration dossier is regulated as follows:
Article 32. Location for trực tiếp bóng đá k+ submission of trực tiếp bóng đá k+ initial taxpayer registration dossier
- Taxpayers conducting taxpayer registration along with business registration, cooperative registration, business registration, shall submit trực tiếp bóng đá k+ taxpayer registration dossier at trực tiếp bóng đá k+ location for submitting business registration, cooperative registration, business registration dossiers according to legal provisions.
- Taxpayers conducting taxpayer registration directly with trực tiếp bóng đá k+ shall submit the taxpayer registration dossier at the following locations:
a) Organizations, business households, individuals conducting business shall submit the taxpayer registration dossier at trực tiếp bóng đá k+ where the organization, business household, individual conducting business has its headquarters;
b) Organizations, individuals responsible for withholding and paying tax on behalf of another shall submit the taxpayer registration dossier at trực tiếp bóng đá k+ directly managing that organization, individual;
[...]
The location for the submission of the initial taxpayer registration dossier for taxpayers conducting taxpayer registration directly with trực tiếp bóng đá k+ is as follows:
- Organizations, business households, individuals conducting business shall submit the taxpayer registration dossier at trực tiếp bóng đá k+ where the organization, business household, individual conducting business has its headquarters.
- Organizations, individuals responsible for withholding and paying tax on behalf of another shall submit the taxpayer registration dossier at trực tiếp bóng đá k+ directly managing that organization, individual.
- Households, individuals not conducting business shall submit the taxpayer registration dossier at trực tiếp bóng đá k+ where the taxable income arises, the registered permanent residence, or the temporary residence, or where obligations with the state budget arise.
