Using personal eIDs as tax identification numbers trực tiếp bóng đá euro hôm nay using personal eIDs to declare information trực tiếp bóng đá euro hôm nay register for taxpayers on VNeID app in Vietnam
What are regulations on using personal eIDs as tax identification numbers trực tiếp bóng đá euro hôm nay using personal eIDs to declare information trực tiếp bóng đá euro hôm nay register for taxpayers on VNeID app in Vietnam? - Question from Ms. My (My Tho)
Using personal eIDs as tax identification numbers (TINs) trực tiếp bóng đá euro hôm nay using personal eIDs to declare information trực tiếp bóng đá euro hôm nay register for taxpayers on VNeID app in Vietnam
On May 30th, 2023, the Prime Minister issued the Directive 18/CT-TTg in 2023 on promoting connectivity trực tiếp bóng đá euro hôm nay data sharing for e-commerce development, combating tax loss, trực tiếp bóng đá euro hôm nay ensuring monetary security.
According to Directive 18/CT-TTg in 2023, the Prime Minister has requested the Ministry of Public Security to implement the task of using personal eIDs as tax identification numbers trực tiếp bóng đá euro hôm nay using personal eIDs to declare information trực tiếp bóng đá euro hôm nay register for taxpayers on VNeID app in Vietnam as follows:
4. Ministry of Public Security
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b) Cooperate with the Ministry of Finance in formulating a detailed plan on data connection trực tiếp bóng đá euro hôm nay sharing for:
- National population database for conversion to use personal eIDs as tax identification numbers according to the provisions of the Law on Tax Administration No. 38/2019/QH14.
- Domestic organizations trực tiếp bóng đá euro hôm nay individuals that cooperate with foreign organizations trực tiếp bóng đá euro hôm nay individuals in the business of telecommunications services, advertising in cyberspace, payment services, payment intermediaries, e-wallets, money transfer; software products trực tiếp bóng đá euro hôm nay services; digital information content products trực tiếp bóng đá euro hôm nay services trực tiếp bóng đá euro hôm nay products trực tiếp bóng đá euro hôm nay services through domestic trực tiếp bóng đá euro hôm nay cross-border digital platforms in Vietnam.
- Individuals earning income from advertising from providing digital information content products trực tiếp bóng đá euro hôm nay services on cross-border video sharing platforms in cyberspace, personal information having business activities, buying trực tiếp bóng đá euro hôm nay selling goods trực tiếp bóng đá euro hôm nay provide services on e-commerce websites trực tiếp bóng đá euro hôm nay social networks.
The deadline for completion is in the third quarter of 2023.
c) Assume the prime responsibility for, trực tiếp bóng đá euro hôm nay coordinate with ministries trực tiếp bóng đá euro hôm nay branches in:
- Speeding up the connection of the national population database with the databases trực tiếp bóng đá euro hôm nay information systems of ministries, branches trực tiếp bóng đá euro hôm nay localities for electronic identification trực tiếp bóng đá euro hôm nay authentication; synchronizing population data with civil status data, tax, banking, telecommunications, etc serving identification trực tiếp bóng đá euro hôm nay authentication of individuals trực tiếp bóng đá euro hôm nay organizations to prevent fraud trực tiếp bóng đá euro hôm nay tax evasion in e-commerce activities.
- Integrating the use of electronic identification accounts to declare trực tiếp bóng đá euro hôm nay register to pay taxes on the national electronic identification application (VNelD) trực tiếp bóng đá euro hôm nay other platforms guided by the Tax Authority.
- Researching trực tiếp bóng đá euro hôm nay developing or integrating payment gateway, e-wallet trực tiếp bóng đá euro hôm nay other utilities on the national e-identification (VnelD) application to facilitate people when participating in e-commerce activities.
- Cooperating with the Ministry of Industry trực tiếp bóng đá euro hôm nay Trade in applying chip-based citizen identification cards, identification trực tiếp bóng đá euro hôm nay electronic authentication to authenticate subjects participating in the conclusion of electronic contracts on the Vietnam Certified e-Contract Authority.
- Cooperating with the Ministry of Information trực tiếp bóng đá euro hôm nay Communications in applying chip-based citizen identification cards, identification trực tiếp bóng đá euro hôm nay electronic authentication to authenticate the registrants for issuance of digital certificates of telecommunications trực tiếp bóng đá euro hôm nay mobile subscribers.
- Guiding trực tiếp bóng đá euro hôm nay promoting e-commerce service providers to study the use of electronic identification trực tiếp bóng đá euro hôm nay authentication in e-commerce transactions.
The deadline for completion is within 2025.
d) Assume the prime responsibility for analyzing trực tiếp bóng đá euro hôm nay synthesizing population data, identification, electronic authentication trực tiếp bóng đá euro hôm nay enrichment data in the national population database for early detection of tax evasion acts in order to carry out tax collection trực tiếp bóng đá euro hôm nay management services. The deadline for completion is within 2023.
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Thus, in the near future, at the request of the Prime Minister, the Ministry of Public Security will coordinate with the Ministry of Finance to implement the conversion of using personal eIDs as tax identification numbers trực tiếp bóng đá euro hôm nay will complete with in 2023.
At the same time, assume the prime responsibility for, trực tiếp bóng đá euro hôm nay coordinate with ministries trực tiếp bóng đá euro hôm nay branches in integrating the use of personal eIDs to declare trực tiếp bóng đá euro hôm nay register for tax payment on the national electronic identification (VNelD) application. The deadline for completion is within 2025.
What are regulations on use of TINs in Vietnam?
Pursuant to Article 35 of the Law on Tax Administration in 2019 stipulating regulations on use of TINs in Vietnam as follows:
- Taxpayers must include their TINs in invoices, records trực tiếp bóng đá euro hôm nay/or materials when making business transactions; opening deposit accounts at commercial banks trực tiếp bóng đá euro hôm nay/or other credit institutions; declaring tax, pay tax, applying for tax exemption, tax reduction, tax refund trực tiếp bóng đá euro hôm nay/or tax cancellation; filing customs declarations trực tiếp bóng đá euro hôm nay making other tax-related transactions for all amounts payable to the state budget, including the case where taxpayers’ businesses operate across different locations.
- Taxpayers must provide their TINs to relevant agencies trực tiếp bóng đá euro hôm nay/or organizations or include their TINs in their applications when following administrative procedures of tax authorities via the interlinked single-window system.
- Tax authorities, the State Treasury trực tiếp bóng đá euro hôm nay commercial banks trực tiếp bóng đá euro hôm nay other organizations authorized by tax authorities to collect tax shall use TINs of taxpayers for the purpose of tax administration trực tiếp bóng đá euro hôm nay tax collection.
- Commercial banks trực tiếp bóng đá euro hôm nay other credit institutions must include TINs in the taxpayers’ applications for opening accounts trực tiếp bóng đá euro hôm nay in records of transactions via accounts.
- Other organizations trực tiếp bóng đá euro hôm nay individuals participating in tax administration shall use TINs of taxpayers when providing information related to the determination of tax liabilities.
- When a Vietnamese party makes a payment to an organization/individual whose cross-border business is based on a digital intermediary platform outside of Vietnamese territories, it must use the TIN assigned to this organization/individual to deduct trực tiếp bóng đá euro hôm nay pay tax on behalf of such organization/individual.
- Personal identification numbers shall replace TINs when they are issued to the whole population.
What are types of TINs in Vietnam?
Pursuant to Clause 2 Article 30 of the Law on Tax Administration in 2019 stipulating types of TINs in Vietnam as follows:
Article 30. Applying for taxpayer registration trực tiếp bóng đá euro hôm nay TIN issuance
2. Types of TINs:
a) 10-digit TINs shall be issued to enterprises trực tiếp bóng đá euro hôm nay organizations that are legal persons; representatives of households, household businesses trực tiếp bóng đá euro hôm nay other individuals;
b) 13-character TINs shall be issued to dependent units trực tiếp bóng đá euro hôm nay other entities;
c) The Minister of Finance shall elaborate this clause.
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As regulations above, there are 2 types of TINs:
- 10-digit TINs shall be issued to enterprises trực tiếp bóng đá euro hôm nay organizations that are legal persons; representatives of households, household businesses trực tiếp bóng đá euro hôm nay other individuals.
- 13-character TINs shall be issued to dependent units trực tiếp bóng đá euro hôm nay other entities.
Best regards!
