What are details of vtv5 trực tiếp bóng đá hôm nay Form 01-DK-TCT - Taxpayer registration declaration for organizations in Vietnam? How to declare tax by using this form?

What are details of vtv5 trực tiếp bóng đá hôm nay Form 01-DK-TCT - Taxpayer registration declaration for organizations in Vietnam?

Based on Form 01-DK-TCT - Appendix 2 on vtv5 trực tiếp bóng đá hôm nay List of forms issued together withxoilac tv trực tiếp bóngproviding vtv5 trực tiếp bóng đá hôm nay taxpayer registration declaration form for organizations:

Downloadvtv5 trực tiếp bóng đá hôm nay Form 01-DK-TCT - Taxpayer registration declaration for organizations in Vietnam

What are details of vtv5 trực tiếp bóng đá hôm nay Form 01-DK-TCT - Taxpayer registration declaration for organizations in Vietnam? How to declare tax by using this form?​ (Image from vtv5 trực tiếp bóng đá hôm nay Internet)

Instructions for filling Form 01-DK-TCT - Taxpayer registration declaration for organizations in Vietnam

Form 01-DK-TCT - Taxpayer registration declaration form for organizations in Vietnamis filled in as follows:

Taxpayers must tick one of vtv5 trực tiếp bóng đá hôm nay appropriate boxes before filling in vtv5 trực tiếp bóng đá hôm nay detailed information section. To be specific:

- "Economic organization": Taxpayers registering as provided in Point a Clause 1 Article 7 tick this box.

- "Other organizations": Taxpayers registering as provided in Point b Clause 1 Article 7 tick this box.

- "Organizations entitled to tax refund": Taxpayers registering as provided in Clauses 2 and 3 Article 7 tick this box. Taxpayers only fill in items: 1, 3, 4, 5, 9, 10, 11, 12, 13, 14, 15, 17.

- "Petroleum contract": Taxpayers registering as provided.

- "Foreign organizations trading at border markets, border gates": Taxpayers who are organizations from countries sharing a land border with Vietnam engaging in trading and exchanging goods at border markets, border gates, markets within vtv5 trực tiếp bóng đá hôm nay economic zones of Vietnam register as provided in Point a Clause 1 Article 7Circular 86/2024/TT-BTC. Upon selecting, vtv5 trực tiếp bóng đá hôm nay legal representative must fill in vtv5 trực tiếp bóng đá hôm nay documents as regulated in Article 16Decree 14/2018/ND-CPdated January 23, 2018, of vtv5 trực tiếp bóng đá hôm nay Government of Vietnam at item 14d and vtv5 trực tiếp bóng đá hôm nay corresponding type of economy at item 10.

Detailed information includes:

1. Name of taxpayer: Clearly and fully write vtv5 trực tiếp bóng đá hôm nay organization’s name in uppercase as per vtv5 trực tiếp bóng đá hôm nay establishment decision or establishment and operation license or equivalent document issued by vtv5 trực tiếp bóng đá hôm nay competent authority (for Vietnamese organizations) or business registration certificate (for organizations from countries sharing a land border with Vietnam engaging in trading and exchanging goods at border markets, border gates, markets within Vietnam's economic zones).

2. Tax agent information: Fully enter vtv5 trực tiếp bóng đá hôm nay tax agent’s information in cases where vtv5 trực tiếp bóng đá hôm nay tax agent signs a contract with vtv5 trực tiếp bóng đá hôm nay taxpayer to execute vtv5 trực tiếp bóng đá hôm nay taxpayer registration procedures on behalf of vtv5 trực tiếp bóng đá hôm nay taxpayer according to vtv5 trực tiếp bóng đá hôm nay Tax Management Law.

3. Registered address: Clearly write vtv5 trực tiếp bóng đá hôm nay house number, alley, lane, street, group/hamlet/village/commune, district/district-level town/city under province, province/city of vtv5 trực tiếp bóng đá hôm nay taxpayer, phone number, Fax number (if any) stating vtv5 trực tiếp bóng đá hôm nay area code - phone number/Fax number according to vtv5 trực tiếp bóng đá hôm nay following address information:

- Registered address of vtv5 trực tiếp bóng đá hôm nay organization.

- Business address at border markets, border gates, economic zone markets for taxpayers who are organizations from countries sharing a land border with Vietnam.

- Address where exploration and exploitation activities occur for petroleum contracts.

- Taxpayers must accurately and completely fill in vtv5 trực tiếp bóng đá hôm nay email information. This email address is used as an account for electronic transactions with vtv5 trực tiếp bóng đá hôm nay tax authority regarding electronic taxpayer registration files.

4. Tax notification address: If vtv5 trực tiếp bóng đá hôm nay taxpayer is an organization with a tax notification address different from vtv5 trực tiếp bóng đá hôm nay registered address as specified in item 3 above, clearly state vtv5 trực tiếp bóng đá hôm nay tax notification address for tax authority contact.

5. Establishment decision:

- For taxpayers who are organizations with an establishment decision: Clearly write vtv5 trực tiếp bóng đá hôm nay decision number, issuance date, and vtv5 trực tiếp bóng đá hôm nay issuing agency.

- For petroleum contracts: Clearly write vtv5 trực tiếp bóng đá hôm nay contract number, signing date, leaving vtv5 trực tiếp bóng đá hôm nay issuing agency part blank.

6. Business registration certificate/Establishment and operation license or equivalent document issued by vtv5 trực tiếp bóng đá hôm nay competent authority: Clearly state vtv5 trực tiếp bóng đá hôm nay number, date of issuance, and issuing agency of vtv5 trực tiếp bóng đá hôm nay business registration certificate of countries sharing a border with Vietnam. (for taxpayers who are organizations from countries sharing a border with Vietnam engaging in trading and exchanging goods at border markets, border gates, markets within economic zones of Vietnam), establishment and operation license or equivalent document issued by vtv5 trực tiếp bóng đá hôm nay competent authority (for taxpayers who are Vietnamese organizations).

For vtv5 trực tiếp bóng đá hôm nay specific information "issuing authority" of vtv5 trực tiếp bóng đá hôm nay business registration certificate: write vtv5 trực tiếp bóng đá hôm nay name of vtv5 trực tiếp bóng đá hôm nay country sharing a land border with Vietnam that issued vtv5 trực tiếp bóng đá hôm nay business registration certificate (Laos, Cambodia, China).

7. Main line of business: Write according to vtv5 trực tiếp bóng đá hôm nay line of business on vtv5 trực tiếp bóng đá hôm nay establishment and operation license or equivalent document issued by vtv5 trực tiếp bóng đá hôm nay competent authority (for taxpayers who are Vietnamese organizations) and vtv5 trực tiếp bóng đá hôm nay business registration certificate (for taxpayers who are organizations from countries sharing a land border with Vietnam engaging in trading and exchanging goods at border markets, border gates, markets within Vietnam's economic zones).

Note: Only write 1 main line of business that is actually conducted.

8. Charter capital:

- For taxpayers categorized under Limited Liability Company, Joint Stock Company, Partnership: Write vtv5 trực tiếp bóng đá hôm nay charter capital on vtv5 trực tiếp bóng đá hôm nay establishment and operation license or equivalent document issued by vtv5 trực tiếp bóng đá hôm nay competent authority or vtv5 trực tiếp bóng đá hôm nay capital source on vtv5 trực tiếp bóng đá hôm nay establishment decision (clearly stating vtv5 trực tiếp bóng đá hôm nay type of currency, classifying vtv5 trực tiếp bóng đá hôm nay capital source according to ownership, vtv5 trực tiếp bóng đá hôm nay proportion of each source in total capital).

- For taxpayers categorized under Private Enterprises: Write vtv5 trực tiếp bóng đá hôm nay investment capital on vtv5 trực tiếp bóng đá hôm nay establishment and operation license or equivalent document issued by vtv5 trực tiếp bóng đá hôm nay competent authority (clearly stating vtv5 trực tiếp bóng đá hôm nay type of currency).

- For taxpayers who are organizations of countries sharing a border with Vietnam and other organizations: If there is capital on vtv5 trực tiếp bóng đá hôm nay Establishment decision, Business registration certificate, etc., write it; if not, leave this information blank.

9. Start date of activity: Declare vtv5 trực tiếp bóng đá hôm nay date vtv5 trực tiếp bóng đá hôm nay taxpayer begins actual activities if different from vtv5 trực tiếp bóng đá hôm nay tax code issuance date.

10. Type of economy: Mark an X in one of vtv5 trực tiếp bóng đá hôm nay corresponding boxes.

11. Accounting for business results: Mark an X in either "Independent" or "Dependent". If selecting "Independent", mark "Has consolidated financial statements" if required to prepare and send consolidated financial statements to vtv5 trực tiếp bóng đá hôm nay tax authority as regulated.

12. Financial year: Clearly write from vtv5 trực tiếp bóng đá hôm nay start day and month of vtv5 trực tiếp bóng đá hôm nay fiscal year to vtv5 trực tiếp bóng đá hôm nay end day and month of vtv5 trực tiếp bóng đá hôm nay fiscal year according to vtv5 trực tiếp bóng đá hôm nay calendar year or vtv5 trực tiếp bóng đá hôm nay financial year of vtv5 trực tiếp bóng đá hôm nay taxpayer.

13. Information on vtv5 trực tiếp bóng đá hôm nay direct superior unit of vtv5 trực tiếp bóng đá hôm nay taxpayer (if any): Clearly state vtv5 trực tiếp bóng đá hôm nay name, tax code of vtv5 trực tiếp bóng đá hôm nay direct superior unit managing vtv5 trực tiếp bóng đá hôm nay taxpayer as an organization; if vtv5 trực tiếp bóng đá hôm nay taxpayer is a subsidiary of a Group, Corporation, write vtv5 trực tiếp bóng đá hôm nay name, tax code of vtv5 trực tiếp bóng đá hôm nay Group, Corporation.

14. Information of vtv5 trực tiếp bóng đá hôm nay legal representative/head of vtv5 trực tiếp bóng đá hôm nay organization/sole proprietor: Declare detailed information of vtv5 trực tiếp bóng đá hôm nay legal representative/head of vtv5 trực tiếp bóng đá hôm nay taxpayer organization (for economic organizations and other organizations except private enterprises) or vtv5 trực tiếp bóng đá hôm nay information of vtv5 trực tiếp bóng đá hôm nay sole proprietor. If vtv5 trực tiếp bóng đá hôm nay legal representative/head/sole proprietor is Vietnamese, then declare vtv5 trực tiếp bóng đá hôm nay personal identification number at item 14d and no need to fill in items 14đ, 14e. vtv5 trực tiếp bóng đá hôm nay tax authority automatically integrates vtv5 trực tiếp bóng đá hôm nay information of "permanent address", "current address" of individuals from vtv5 trực tiếp bóng đá hôm nay National Population Database into items 14đ, 14e.

15. VAT calculation method: Mark an X in vtv5 trực tiếp bóng đá hôm nay corresponding box of this item.

16. Information about related units:

- If vtv5 trực tiếp bóng đá hôm nay taxpayer has subsidiaries, members companies, mark an X in vtv5 trực tiếp bóng đá hôm nay box "Has subsidiaries, member companies", then must fill in vtv5 trực tiếp bóng đá hôm nay "List of subsidiaries, member companies" form number BK01-DK-TCT.

- If vtv5 trực tiếp bóng đá hôm nay taxpayer has dependent units, mark an X in vtv5 trực tiếp bóng đá hôm nay box "Has dependent units", then must fill in "List of dependent units" form number BK02-DK-TCT.

- If vtv5 trực tiếp bóng đá hôm nay taxpayer has business locations, dependent warehouses without business functions mark an X in vtv5 trực tiếp bóng đá hôm nay box "Has business locations, dependent warehouses", then must fill in vtv5 trực tiếp bóng đá hôm nay "List of business locations" form number BK03-DK-TCT.

- If vtv5 trực tiếp bóng đá hôm nay taxpayer has contracts with foreign contractors, subcontractors mark an X in vtv5 trực tiếp bóng đá hôm nay box "Has contracts with foreign contractors, subcontractors", then must fill in vtv5 trực tiếp bóng đá hôm nay "List of foreign contractors; subcontractors" form number BK04-DK-TCT.

- If vtv5 trực tiếp bóng đá hôm nay taxpayer has oil contractor, investor, mark an X in vtv5 trực tiếp bóng đá hôm nay box "Has oil contractor, investor", then must fill in vtv5 trực tiếp bóng đá hôm nay "List of contractors, investors in petroleum" form number BK05-DK-TCT (for petroleum contracts).

17. Other information: Clearly write vtv5 trực tiếp bóng đá hôm nay name, personal identification number (for Vietnamese) or personal tax code (for foreigners), contact phone number, email of vtv5 trực tiếp bóng đá hôm nay General Director or Director, Chief Accountant or responsible accountant of vtv5 trực tiếp bóng đá hôm nay taxpayer according to legal regulation.

18. Status before organizational restructuring (if any): If vtv5 trực tiếp bóng đá hôm nay taxpayer is a taxpayer registration organization due to a split/merger of organization, or converted from a dependent unit to an independent unit, mark an X in one of vtv5 trực tiếp bóng đá hôm nay corresponding boxes of this item and clearly write vtv5 trực tiếp bóng đá hôm nay tax code previously issued to vtv5 trực tiếp bóng đá hôm nay entities being split, merged, dependent units being converted.

19. Section for vtv5 trực tiếp bóng đá hôm nay taxpayer or legal representative of vtv5 trực tiếp bóng đá hôm nay taxpayer to sign, clearly stating vtv5 trực tiếp bóng đá hôm nay full name: vtv5 trực tiếp bóng đá hôm nay taxpayer or legal representative of vtv5 trực tiếp bóng đá hôm nay taxpayer must sign and clearly state vtv5 trực tiếp bóng đá hôm nay full name in this section.

20. Stamp of vtv5 trực tiếp bóng đá hôm nay taxpayer:

If vtv5 trực tiếp bóng đá hôm nay taxpayer has a seal at vtv5 trực tiếp bóng đá hôm nay time of taxpayer registration, vtv5 trực tiếp bóng đá hôm nay seal must be affixed in this section (excluding electronic filing cases). If vtv5 trực tiếp bóng đá hôm nay taxpayer does not have a seal at vtv5 trực tiếp bóng đá hôm nay time of taxpayer registration, no stamp is needed on vtv5 trực tiếp bóng đá hôm nay taxpayer declaration. When vtv5 trực tiếp bóng đá hôm nay taxpayer comes to receive vtv5 trực tiếp bóng đá hôm nay results, they must supplement by affixing a stamp for vtv5 trực tiếp bóng đá hôm nay tax authority.

If vtv5 trực tiếp bóng đá hôm nay taxpayer belongs to vtv5 trực tiếp bóng đá hôm nay taxpayer registration subjected to point d Clause 2 Article 4Circular 86/2024/TT-BTCwithout a seal, no stamp is needed in this section.

21. Tax agent's employee: If vtv5 trực tiếp bóng đá hôm nay tax agent fills out on behalf of vtv5 trực tiếp bóng đá hôm nay taxpayer, fill in this information.

What are vtv5 trực tiếp bóng đá hôm nay measures for enforcing tax debt recovery in Vietnam?

Based on Clause 1 Article 125Tax Management Law 2019stipulating enforcement measures to implement administrative decisions on tax management:

Article 125. Enforcement measures to implement administrative decisions on tax management

1. Measures for enforcement of administrative decisions on tax management include:

a) Deduct money from accounts of vtv5 trực tiếp bóng đá hôm nay entity subjected to enforcement of administrative decisions on tax management at vtv5 trực tiếp bóng đá hôm nay State Treasury, commercial banks, or other credit institutions; freeze accounts;

b) Deduct a portion of wages or income;

c) Suspend customs procedures for exported and imported goods;

d) Stop using invoices;

dd) Seize assets, auction seized assets according to legal provisions;

e) Collect money, other assets of vtv5 trực tiếp bóng đá hôm nay entity subjected to enforcement of administrative decisions on tax management that organizations or individuals are holding;

[...]

Thus, vtv5 trực tiếp bóng đá hôm nay measures to enforce tax debt recovery, include:

[1]Deduct money from vtv5 trực tiếp bóng đá hôm nay accounts of vtv5 trực tiếp bóng đá hôm nay entity subjected to enforcement of administrative decisions on tax management at vtv5 trực tiếp bóng đá hôm nay State Treasury, commercial banks, other credit institutions; freeze accounts

[2]Deduct a portion of wages or income

Entities subjected to wage or income deduction include:

- vtv5 trực tiếp bóng đá hôm nay measure of deducting a portion of wages or income is applied to taxpayers who are individuals subjected to enforcement of administrative decisions on tax management entitled to salary, wages, or income at an agency, organization according to vtv5 trực tiếp bóng đá hôm nay staffing or a fixed-term labor contract of six months or more, or entitled to pension, loss of strength benefits.

- Administrative decisions on tax management include:

+ Decision on administrative penalty for breaches in tax management

+ Notifications on tax determination, tax determination decisions

+ Notification of tax debt

+ Decision on reclaim recovery

+ Extension decision

+ Decision on gradual payment

+ Decision to terminate vtv5 trực tiếp bóng đá hôm nay effect of vtv5 trực tiếp bóng đá hôm nay deferral of tax debt provision decision

+ Decision on remedial measures according to legal regulations on handling breaches in tax management

+ Decision on compensation for damages

+ Other administrative decisions on tax management according to vtv5 trực tiếp bóng đá hôm nay law.

[3]Suspend customs procedures for exported and imported goods

[4]Stop using invoices

[5]Seize assets, auction assets seizure according to legal regulations

[6]Collect money, other assets of vtv5 trực tiếp bóng đá hôm nay entity subjected to enforcement of administrative decisions on tax management that organizations or individuals are holding

[7]Revoke business registration certificates, business licenses, cooperative registration certificates, investment certificates, establishment and operation licenses, practice licenses