Circular 86/2024/TT-BTC stipulating taxpayer registration xem bóng đá trực tiếp nhà cái Vietnam
Circular 86/2024/TT-BTC stipulating taxpayer registration xem bóng đá trực tiếp nhà cái Vietnam
On December 23, 2024, the Minister of Finance issuedxoilac tv trực tiếp bóngstipulating the subjects for taxpayer registration directly with the tax authorities, the tax identification code structure as regulated xem bóng đá trực tiếp nhà cái Point b, Clause 1, Clause 2, Article 30 of the2019 Law on Tax Administration; taxpayer registration procedures as specified xem bóng đá trực tiếp nhà cái Clause 1, Article 41 of the2019 Law on Tax Administration, and measures for implementing tax management functions related to taxpayer registration.
xoilac tv trực tiếp bóngapplies to taxpayers; tax management agencies; tax management officials; state agencies, organizations, and individuals related to tax management regarding taxpayer registration.
Circular 86/2024/TT-BTC stipulating taxpayer registration xem bóng đá trực tiếp nhà cái Vietnam (Image from the Internet)
Which entities xem bóng đá trực tiếp nhà cái Vietnam are required to perform taxpayer registration directly with the tax authorities?
According to Clause 2, Article 4 ofCircular 86/2024/TT-BTC, the entities required to conduct taxpayer registration directly with the tax authorities include:
- Enterprises operating xem bóng đá trực tiếp nhà cái specialized fields not required to register through business registration agencies according to specialized laws.
- Public service units, economic organizations of the armed forces, or those of political, socio-political, social, and socio-professional organizations engaging xem bóng đá trực tiếp nhà cái business activities following the law but not required to register through business registration agencies.
- Organizations from countries sharing a land border with Vietnam conducting trade activities at border marketplaces, border-gate marketplaces, or marketplaces xem bóng đá trực tiếp nhà cái economic zones at border gates.
- Representative offices of foreign organizations xem bóng đá trực tiếp nhà cái Vietnam.
- Cooperation groups established and operating under Decree 77/2019/ND-CP but not required to register through business registration agencies as specified xem bóng đá trực tiếp nhà cái Clause 2, Article 107 of the2023 Cooperative Law.
- Organizations established by competent authorities without production or business activities but with obligations to the state budget.
- Foreign organizations and individuals, and domestic organizations using foreign humanitarian aid or non-refundable aid to purchase goods and services subject to VAT xem bóng đá trực tiếp nhà cái Vietnam for aid purposes; diplomatic missions, consular offices, and representative offices of international organizations xem bóng đá trực tiếp nhà cái Vietnam entitled to VAT refunds for diplomatic immunity; ODA project owners entitled to VAT refunds, representative offices of ODA project sponsors, organizations designated by foreign donors to manage non-refundable ODA programs/projects.
- Foreign organizations without legal status xem bóng đá trực tiếp nhà cái Vietnam, and foreign individuals independently doing business xem bóng đá trực tiếp nhà cái compliance with Vietnamese laws, earning income or incurring tax obligations xem bóng đá trực tiếp nhà cái Vietnam.
- Foreign suppliers without a permanent establishment xem bóng đá trực tiếp nhà cái Vietnam, non-resident foreign individuals conducting e-commerce, digital platform business, and other services with organizations and individuals xem bóng đá trực tiếp nhà cái Vietnam.
- Enterprises, organizations, and individuals responsible for withholding and paying taxes on behalf of others must declare and determine separate tax obligations from other taxpayers as stipulated xem bóng đá trực tiếp nhà cái tax management laws (excluding income-paying agencies when withholding and paying personal income tax); Commercial banks, intermediary payment service providers, or entities authorized by foreign suppliers must declare, withhold, and pay taxes on behalf of foreign suppliers. Income-paying organizations, when withholding and paying personal income tax, use the assigned tax identification code for declaring and paying withheld taxes.
- Operators, joint operators, joint venture enterprises, or entities assigned by the Government of Vietnam to receive Vietnam’s share from oil and gas fields xem bóng đá trực tiếp nhà cái overlapping areas, contractors, investors participating xem bóng đá trực tiếp nhà cái petroleum contracts, and the parent company - Vietnam National Oil and Gas Group representing the host country to receive profit shares from petroleum contracts.
- Households and individuals engaging xem bóng đá trực tiếp nhà cái the production, trading of goods, and services as per law but not required to register as business households through business registration agencies as per Government of Vietnam regulations on household businesses; individuals from countries sharing a land border with Vietnam conducting trade activities xem bóng đá trực tiếp nhà cái border marketplaces, border-gate marketplaces, or marketplaces xem bóng đá trực tiếp nhà cái economic zones at border gates.
- Individuals with income subject to personal income tax (excluding business individuals).
- Dependents as defined by personal income tax laws.
- Entities and individuals authorized by tax authorities to collect taxes.
- Organizations, households, and other individuals with obligations to the state budget.
What does the taxpayer registration dossier xem bóng đá trực tiếp nhà cái Vietnam include?
According to Article 6 ofCircular 86/2024/TT-BTConthe receipt of taxpayer registration dossiers:
Article 6. Receipt of taxpayer registration dossiers
- Taxpayer’s dossier
A taxpayer registration dossier includes a first-time taxpayer registration dossier; dossiers for changes xem bóng đá trực tiếp nhà cái taxpayer registration information; notifications of temporary cessation of activities or resumption of activities/business after a premature suspension; dossiers for termination of tax code validity; dossiers for tax code restoration received according to Clauses 2 and 3, Article 41 of the Tax Administration Law.
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A taxpayer registration dossier includes:
- First-time taxpayer registration dossier
- Dossier for changes xem bóng đá trực tiếp nhà cái taxpayer registration information
- Notification of temporary cessation or resumption of activities/business before the suspension period ends
- Dossier for termination of tax code validity
- Dossier for tax code restoration received according to Clauses 2 and 3, Article 41 of the2019 Law on Tax Administration
