What are details of xoilac tv trực tiếp bóng đá hôm nay Form 02-DK-TCT - Taxpayer registration declaration form for dependent units, business locations with direct tax obligations in Vietnam? How to fill in this form?
What are details of xoilac tv trực tiếp bóng đá hôm nay Form 02-DK-TCT - Taxpayer registration declaration form for dependent units, business locations with direct tax obligations in Vietnam? How to fill in this form?
Pursuant to 02-DK-TCT Appendix 2 issued together withxoilac tv trực tiếp bóngspecifying xoilac tv trực tiếp bóng đá hôm nay taxpayer registration declaration form for dependent units, business locations directly generating tax obligations, and xoilac tv trực tiếp bóng đá hôm nay declaration:
1. Name of xoilac tv trực tiếp bóng đá hôm nay Taxpayer: Clearly and fully record xoilac tv trực tiếp bóng đá hôm nay name in uppercase letters of xoilac tv trực tiếp bóng đá hôm nay dependent unit or business location of xoilac tv trực tiếp bóng đá hôm nay organization as stipulated by xoilac tv trực tiếp bóng đá hôm nay Establishment Decision or Establishment and Operation License or equivalent documents issued by xoilac tv trực tiếp bóng đá hôm nay competent authority (for Vietnamese organizations) or xoilac tv trực tiếp bóng đá hôm nay Business Registration Certificate (for foreign organizations conducting trade transactions at border or economic zone markets in Vietnam).
2. Tax Agent Information: Fully record xoilac tv trực tiếp bóng đá hôm nay information of xoilac tv trực tiếp bóng đá hôm nay tax agent in case xoilac tv trực tiếp bóng đá hôm nay tax agent signs a contract with xoilac tv trực tiếp bóng đá hôm nay taxpayer to perform taxpayer registration procedures on behalf of xoilac tv trực tiếp bóng đá hôm nay taxpayer as prescribed in xoilac tv trực tiếp bóng đá hôm nay Law on Tax Administration.
3. Official Headquarters Address: Clearly list xoilac tv trực tiếp bóng đá hôm nay house number, alley, lane, street, village/hamlet, commune-level town, district/district-level town, city under provincial jurisdiction, province/city of xoilac tv trực tiếp bóng đá hôm nay taxpayer, phone number, Fax number (if any), clearly indicating xoilac tv trực tiếp bóng đá hôm nay area code - phone/Fax number as per xoilac tv trực tiếp bóng đá hôm nay following address information:
- xoilac tv trực tiếp bóng đá hôm nay official headquarters address of xoilac tv trực tiếp bóng đá hôm nay taxpayer is an organization.
- Business location address at border markets, border gate markets, economic zone markets for taxpayers who are organizations from countries sharing a land border with Vietnam.
- Location address where oil and gas exploration and extraction activities are conducted for oil and gas contracts.
- Taxpayers must fully and accurately declare email information. This email address is used as an electronic transaction account with xoilac tv trực tiếp bóng đá hôm nay tax agency for electronic taxpayer registration dossiers.
4. Address for Receiving Tax Notices: If xoilac tv trực tiếp bóng đá hôm nay taxpayer is an organization with an address for receiving tax notifications from xoilac tv trực tiếp bóng đá hôm nay tax agency that differs from xoilac tv trực tiếp bóng đá hôm nay headquarters address in item 3 above, clearly state xoilac tv trực tiếp bóng đá hôm nay address for receiving tax notifications.
5. Establishment Decision:
- For taxpayers who are dependent units, business locations of organizations with an establishment decision: Clearly state xoilac tv trực tiếp bóng đá hôm nay decision number, date of issuance, and issuing agency.
- For contractors, investors participating in xoilac tv trực tiếp bóng đá hôm nay Oil and Gas Contract: Clearly state xoilac tv trực tiếp bóng đá hôm nay contract number, date of signing, leaving xoilac tv trực tiếp bóng đá hôm nay issuing agency section blank.
6. Establishment and Operation License or equivalent document issued by xoilac tv trực tiếp bóng đá hôm nay competent authority: Clearly state xoilac tv trực tiếp bóng đá hôm nay number, date of issuance, and xoilac tv trực tiếp bóng đá hôm nay authority issuing xoilac tv trực tiếp bóng đá hôm nay Business Registration Certificate of xoilac tv trực tiếp bóng đá hôm nay country sharing a border with Vietnam (for taxpayers being organizations of countries sharing a land border with Vietnam conducting trade at border markets, border gate markets, markets within economic zones of Vietnam), Establishment and Operation License or equivalent license issued by xoilac tv trực tiếp bóng đá hôm nay competent authority (for taxpayers being Vietnamese organizations).
Specifically, xoilac tv trực tiếp bóng đá hôm nay "issuing authority" of xoilac tv trực tiếp bóng đá hôm nay Business Registration Certificate should record xoilac tv trực tiếp bóng đá hôm nay name of xoilac tv trực tiếp bóng đá hôm nay country sharing a land border with Vietnam that issued xoilac tv trực tiếp bóng đá hôm nay Business Registration Certificate (Laos, Cambodia, China).
7. Main Business Field: Record according to xoilac tv trực tiếp bóng đá hôm nay business field on xoilac tv trực tiếp bóng đá hôm nay Establishment and Operation License or equivalent license issued by xoilac tv trực tiếp bóng đá hôm nay authority (for Vietnamese organizations) and Business Registration Certificate (for organizations from countries sharing a land border with Vietnam conducting trade at border markets in Vietnam).
Note: only record one main actual business field.
8. Charter Capital:
If xoilac tv trực tiếp bóng đá hôm nay Establishment Decision, or Establishment and Operation License, or equivalent documents have capital, record xoilac tv trực tiếp bóng đá hôm nay type of currency, categorize xoilac tv trực tiếp bóng đá hôm nay source of capital by owner, and xoilac tv trực tiếp bóng đá hôm nay proportion of each type of capital within xoilac tv trực tiếp bóng đá hôm nay total capital. If no capital information is provided, leave this section blank.
9. Date of Commencement of Business Activity: Declare xoilac tv trực tiếp bóng đá hôm nay date when xoilac tv trực tiếp bóng đá hôm nay taxpayer actually starts operations if different from xoilac tv trực tiếp bóng đá hôm nay tax code issuance date.
10. Type of Economy: Mark an X in one of xoilac tv trực tiếp bóng đá hôm nay corresponding boxes.
11. Form of Accounting for Business Results: Mark an X in one of these two choices.
12. Fiscal Year: Clearly state xoilac tv trực tiếp bóng đá hôm nay start and end date of xoilac tv trực tiếp bóng đá hôm nay accounting period by xoilac tv trực tiếp bóng đá hôm nay calendar or fiscal year.
13. Information about Supervisory or Direct Managing Unit: Clearly state xoilac tv trực tiếp bóng đá hôm nay name, tax number of xoilac tv trực tiếp bóng đá hôm nay supervisory or direct managing unit.
14. Information of xoilac tv trực tiếp bóng đá hôm nay Head of xoilac tv trực tiếp bóng đá hôm nay Dependent Unit/Business Location: Declare detailed information of xoilac tv trực tiếp bóng đá hôm nay head of xoilac tv trực tiếp bóng đá hôm nay dependent unit/business location of xoilac tv trực tiếp bóng đá hôm nay organization.
In cases where xoilac tv trực tiếp bóng đá hôm nay head of xoilac tv trực tiếp bóng đá hôm nay dependent unit/business location is Vietnamese, declare xoilac tv trực tiếp bóng đá hôm nay personal identity number in item 14d and omit items 14đ, 14e. xoilac tv trực tiếp bóng đá hôm nay tax agency automatically integrates “permanent address” and “current address” information of xoilac tv trực tiếp bóng đá hôm nay individual from xoilac tv trực tiếp bóng đá hôm nay National Population Database into items 14đ, 14e.
15. VAT Calculation Method: Mark an X in xoilac tv trực tiếp bóng đá hôm nay corresponding criterion box.
16. Information about Related Units:
- If xoilac tv trực tiếp bóng đá hôm nay taxpayer has business locations, dependent warehouses without business functions, mark X in xoilac tv trực tiếp bóng đá hôm nay box "Has business locations, dependent warehouses" and declare in xoilac tv trực tiếp bóng đá hôm nay "List of Business Locations" form BK03-DK-TCT.
- If xoilac tv trực tiếp bóng đá hôm nay taxpayer has contracts with foreign contractors, foreign subcontractors, mark X in xoilac tv trực tiếp bóng đá hôm nay box "Has foreign contractors, foreign subcontractors" and declare in xoilac tv trực tiếp bóng đá hôm nay "List of Foreign Contractors/Subcontractors" form BK04-DK-TCT.
- If xoilac tv trực tiếp bóng đá hôm nay taxpayer has petroleum contractors, investors, mark X in xoilac tv trực tiếp bóng đá hôm nay box "Has petroleum contractors, investors" and declare in xoilac tv trực tiếp bóng đá hôm nay "List of Petroleum Contractors/Investors" form BK05-DK-TCT (for oil and gas contracts).
17. Other Information: Clearly state xoilac tv trực tiếp bóng đá hôm nay full name, personal identity number (for Vietnamese individuals) or individual tax number (for foreigners), contact phone number and email of xoilac tv trực tiếp bóng đá hôm nay Director and Chief Accountant or accountant in charge of xoilac tv trực tiếp bóng đá hôm nay taxpayer.
18. Status Before Organizing Restructuring (if any): If taxpayer registration is due to division/split/merger or conversion of an independent unit into a dependent unit of another managing unit, mark X in one of xoilac tv trực tiếp bóng đá hôm nay corresponding boxes under this section and record xoilac tv trực tiếp bóng đá hôm nay previously issued tax code of xoilac tv trực tiếp bóng đá hôm nay dependent units of economic organizations that have been divided, split, merged, or converted.
19. Section for xoilac tv trực tiếp bóng đá hôm nay Taxpayer or Legal Representative of xoilac tv trực tiếp bóng đá hôm nay Taxpayer to Sign and Clearly Record xoilac tv trực tiếp bóng đá hôm nay Full Name: xoilac tv trực tiếp bóng đá hôm nay taxpayer or their legal representative must sign and clearly record their full name in this section.
20. Taxpayer Seal: At xoilac tv trực tiếp bóng đá hôm nay time of taxpayer registration, if xoilac tv trực tiếp bóng đá hôm nay taxpayer has a seal, they must affix it in this section (except when submitting xoilac tv trực tiếp bóng đá hôm nay declaration electronically).
If xoilac tv trực tiếp bóng đá hôm nay taxpayer does not have a seal at xoilac tv trực tiếp bóng đá hôm nay time of taxpayer registration, they are not required to affix xoilac tv trực tiếp bóng đá hôm nay seal on xoilac tv trực tiếp bóng đá hôm nay taxpayer registration declaration. When receiving results, xoilac tv trực tiếp bóng đá hôm nay taxpayer must supplement xoilac tv trực tiếp bóng đá hôm nay seal for xoilac tv trực tiếp bóng đá hôm nay tax agency.
21. Tax Agent Staff: If a tax agent declares on behalf of xoilac tv trực tiếp bóng đá hôm nay taxpayer, this information should be completed.
Downloadxoilac tv trực tiếp bóng đá hôm nay Form 02-DK-TCT - Taxpayer registration declaration form for dependent units, business locations with direct tax obligations in Vietnam
What are details of xoilac tv trực tiếp bóng đá hôm nay Form 02-DK-TCT - Taxpayer registration declaration form for dependent units, business locations with direct tax obligations in Vietnam? How to fill in this form?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
What are xoilac tv trực tiếp bóng đá hôm nay responsibilities of xoilac tv trực tiếp bóng đá hôm nay taxpayer in Vietnam?
Based on Article 17 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019stipulating xoilac tv trực tiếp bóng đá hôm nay responsibilities of xoilac tv trực tiếp bóng đá hôm nay taxpayer:
Article 17. Responsibilities of xoilac tv trực tiếp bóng đá hôm nay Taxpayer
- Fulfill taxpayer registration, use of tax codes as required by law.
- Accurately, truthfully, fully declare taxes and submit tax reports on time; bear legal responsibility for xoilac tv trực tiếp bóng đá hôm nay accuracy, truthfulness, and completeness of tax reports.
- Fully, timely pay tax, late tax payments, and penalties at xoilac tv trực tiếp bóng đá hôm nay correct locations.
- Comply with accounting, statistical, and management policies, utilize invoices and documents in accordance with legal regulations.
- Accurately, truthfully, fully record activities generating tax obligations, tax deductions, and transactions that require tax information disclosure.
- Prepare and issue invoices and documentation to buyers matching xoilac tv trực tiếp bóng đá hôm nay quantity, types, and actual paid values when selling goods or providing services as prescribed by law.
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Therefore, xoilac tv trực tiếp bóng đá hôm nay taxpayer is responsible for:
- Performing taxpayer registration, using tax codes as prescribed by law.
- Accurately, truthfully, fully declaring taxes and submitting tax reports on time; bearing legal responsibility for xoilac tv trực tiếp bóng đá hôm nay accuracy, truthfulness, completeness of xoilac tv trực tiếp bóng đá hôm nay tax reports.
- Fully and timely paying tax amounts, late payment surcharges, fines at xoilac tv trực tiếp bóng đá hôm nay proper time and location.
- Complying with accounting, statistical management policies, invoices, and documentation usage as per regulations.
- Accurately, truthfully, fully documenting activities generating tax obligations, tax deductions, and transactions to be disclosed for tax information.
- Preparing and delivering invoices and documents to buyers in xoilac tv trực tiếp bóng đá hôm nay correct quantity, types, and actual transactional value when selling goods or providing services as stipulated by law.
- Providing accurate, complete, promptly available information, documents related to tax obligation determination, including investment values; account numbers and transaction content of accounts opened at commercial banks, other credit institutions;
- Explaining tax computations, declarations, payments as required by tax authorities.
- Complying with decisions, notifications, requests of tax authorities, tax management officials as prescribed by law.
- Bearing responsibility for fulfilling tax obligations per law, in cases where legal representatives or authorized representatives carry out tax procedures improperly.
- Taxpayers conducting business activities in areas with IT infrastructure must file, pay taxes, and interact with tax authorities electronically as per legal regulations.
- Based on actual circumstances and IT conditions, xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam provides detailed guidelines on when taxpayers are not required to submit documentation for filing, payment, refund and other tax reports already held by state management agencies.
- Develop, manage, operate IT infrastructure ensuring electronic transactions with tax authorities, applying information connection relevant to tax obligations with xoilac tv trực tiếp bóng đá hôm nay tax authorities.
- Taxpayers with related party transactions must prepare, store, declare, provide documentation on xoilac tv trực tiếp bóng đá hôm nay taxpayer and associated entities, including information on affiliates residing in countries, territories outside Vietnam following regulations by xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam.
What is xoilac tv trực tiếp bóng đá hôm nay time for conducting tax inspection at xoilac tv trực tiếp bóng đá hôm nay tax authorities' premises in Vietnam?
According to Clause 1, Article 109 of xoilac tv trực tiếp bóng đá hôm nayLaw on Tax Administration 2019regulating tax inspection at xoilac tv trực tiếp bóng đá hôm nay headquarters of xoilac tv trực tiếp bóng đá hôm nay tax authority:
Article 109. Tax Inspection at xoilac tv trực tiếp bóng đá hôm nay Headquarters of xoilac tv trực tiếp bóng đá hôm nay Tax Authority
- Tax inspection at xoilac tv trực tiếp bóng đá hôm nay headquarters of xoilac tv trực tiếp bóng đá hôm nay tax authority is conducted for tax reports as follows:
a) Conduct tax inspection at xoilac tv trực tiếp bóng đá hôm nay tax authority based on xoilac tv trực tiếp bóng đá hôm nay taxpayer's tax reports to assess completeness, accuracy of information, documentation in tax reports, compliance with tax laws by xoilac tv trực tiếp bóng đá hôm nay taxpayer. Tax officials tasked with inspection use risk assessment derived from IT databases or as assigned by xoilac tv trực tiếp bóng đá hôm nay tax authority head to analyze tax reports per risk levels to propose inspection plans at xoilac tv trực tiếp bóng đá hôm nay headquarters or handle as prescribed in clause 2 of this Article;
[...]
Tax inspection at xoilac tv trực tiếp bóng đá hôm nay tax authority's premises is performed under xoilac tv trực tiếp bóng đá hôm nay following circumstances:
- Assessing xoilac tv trực tiếp bóng đá hôm nay completeness, accuracy of information, documentation in tax reports, taxpayer compliance with tax laws.
- Inspecting, verifying, comparing documentation in tax reports against related information, records, legal regulations on taxes, actual inspection results of goods when necessary for export, import transactions.
