|
MINISTRY
OF FINANCE OF VIETNAM
-------
|
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
---------------
|
|
No.
86/2024/TT-BTC
|
Hanoi,
December 23, 2024
|
CIRCULAR
ON TAXPAYER
REGISTRATION
Pursuant to the Law on Tax
Administration dated June 13, 2019;
Pursuant to the Law on
Identification dated November 27, 2023;
Pursuant to Decree No.
126/2020/ND-CP dated October 19, 2020 of the Government of Vietnam elaborating
the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022
of the Government on amendments to certain Articles of Decree No.
126/2020/ND-CP ;
Pursuant to Decree No.
47/2020/ND-CP dated April 09, 2020 of the Government of Vietnam management,
connection and share of digital data of regulatory agencies;
Pursuant to Decree No.
69/2024/ND-CP dated June 25, 2024 of the Government on e-authentication and
e-identification;
Pursuant to Decree No.
70/2024/ND-CP dated June 25, 2024 of the Government of Vietnam providing
detailed regulations on some Articles and measures for implementation of
the Law on Identifications;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
At the request of the Director
of the General Department of Taxation (GDT),
The Minister of Finance hereby
promulgates a Circular on taxpayer registration.
Chapter I
GENERAL PROVISIONS
Article 1.
Scope
This Circular provides for entities
registering directly with tax authorities, types of TINs as prescribed in point
b clause 1, clause 2 Article 30 of the Law on Tax Administration; procedures
for taxpayer registration as prescribed in clause 1, Article 41 of the Law on
Tax Administration and measures for tax administration in terms of taxpayer
registration.
Article 2.
Regulated entities
Regulated entities in this Circular
include: Taxpayers; tax authorities; tax officials; state agencies; other
organizations and individuals related to tax administration in terms of
taxpayer registration.
Article 3.
Definitions
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. “managing unit” means a taxpayer
that has dependent units.
2. Cooperatives and cooperative
unions are collectively referred to as "cooperatives".
3. “dependent units of an
enterprise or cooperative” means branches and representative offices of the
enterprise or cooperative as per the law on registration of enterprises and
cooperatives.
4. "business location of an
enterprise or cooperative” is in accordance with the law on registration of
enterprises and cooperatives.
5. “dependent units or a business
organization or another organization” are branches, representative offices and
another specific place where the organization’s business operations take place.
6. "business location of a
household business or individual business" means a store, shop or another
specific place where the business operations of a household business or
individual business take place.
7. “contracts for and agreements on
conducting petroleum activities under the provisions of the Petroleum Law” are
collectively referred to as "petroleum contracts".
8. “income payer” means an
organization or individual that pays income earned from salaries, wages and
other taxable incomes to individual taxpayers in accordance with the tax law
and the law on tax administration.
9. “taxpayer registration system”
means a component of the centralized tax administration system that is
developed, managed, and used consistently within the whole taxation sector for
the purposes of tax administration in terms of taxpayer registration.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Article 4.
Entities applying for taxpayer registration
1. Entities applying for taxpayer
registration include:
a) Taxpayers falling within the
entities applying for taxpayer registration through the interlinked
single-window system as stipulated in point a, clause 1, Article 30 of the Law
on Tax Administration.
b) Taxpayers falling within the
entities directly registering with tax authorities as stipulated in point b,
clause 1, Article 30 of the Law on Tax Administration.
2. Taxpayers falling within the
entities directly registering with tax authorities include:
a) Enterprises operating in
specialized fields that are not required to apply for enterprise registration
with business registration authorities according to relevant laws (hereinafter
referred to as “business organizations”).
b) Public service providers,
business organizations of armed forces, business organizations of political
organizations, socio-political organizations, social organizations, and socio-professional
organizations that conduct business as prescribed by law but are not required
to apply for enterprise registration at business registration authorities;
organizations of countries sharing land borders with Vietnam that conduct
purchase, sale or barter goods at border marketplaces, checkpoint marketplaces
and marketplaces in checkpoint economic zones; representative offices of
foreign organizations in Vietnam; artels that are established and operating
under Decree No. 77/2019/ND-CP dated October 10, 2019 of the Government on
artels but do not fall under the cases of business registration at business
registration authorities as prescribed in clause 2 Article 107 of the Law on
Cooperatives (hereinafter referred to as “business organizations”).
c) Organizations established by
competent authorities that are not engaged in production or business but incur
liabilities to the state budget (hereinafter referred to as “other
organizations”).
d) Foreign organizations and
individuals, organizations in Vietnam that use foreign humanitarian aid and/or
non-refundable aid to buy VAT-inclusive goods or services in Vietnam to provide
non-refundable aid and/or humanitarian aid; diplomatic missions and consuls and
representative agencies of international organizations in Vietnam that are
eligible for VAT refund in the same manner as those eligible for diplomatic
immunity and privileges; ODA project owners that are eligible for VAT refund,
representative offices of ODA project sponsors, organizations designated by foreign
sponsors to manage ODA grant programs/projects (hereinafter referred to as
“other organizations”).
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
e) Overseas suppliers that do not
have permanent establishments in Vietnam and foreign individuals who do not
reside in Vietnam that engage in e-commerce business, digital platform-based
business and other services with organizations or individuals in Vietnam
(hereinafter referred to as “overseas suppliers”).
g) Enterprises, organizations and
individuals that are responsible for withholding and paying the taxes on behalf
of other taxpayers and then must declare and determine their own taxes
separately from those taxes of the said taxpayers as per the law on tax
administration (except for the income payers upon withholding and paying
personal income taxes on behalf of the income earners); commercial banks,
payment intermediaries or entities authorized by overseas suppliers to declare,
withhold and pay taxes on behalf of overseas suppliers (hereinafter referred to
“withholding agents”). An income payer shall, upon withholding and paying the
withheld personal income tax, use the TIN that was already issued to declare
and pay withheld personal income tax.
h) Executives, general executive
companies, joint ventures, organizations authorized by Vietnamese Government to
receive shared profits from petroleum fields in the overlapping claims areas
(OCAs), contractors, and investors entering into petroleum contracts, parent
company - Petro Vietnam as the representative of host country that receives
profits distributed from petroleum contracts.
i) Households and individuals that
are legally engaged in production and business of goods or services but are not
required to apply for household business registration at business registration
authorities as per regulations of the Government on household business;
individual businesses of countries sharing land borders with Vietnam that
engage in purchase, sale and barter at border marketplaces, checkpoint
marketplaces, marketplaces in checkpoint economic zones) (hereinafter referred
to as “household/individual businesses).
k) Individuals earning incomes
subject to personal income tax (excluding individual businesses).
l) Individuals who have dependents
as per the law on personal income tax.
m) Organizations and individuals
authorized by tax authorities to collect amounts receivable (hereinafter
referred to as “authorized tax collectors”).
n) Other organizations, households
and individuals assuming liabilities to the state budget.
Article 5.
Types of TINs
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a) TINs for enterprises and
organizations shall be issued by tax authorities according to clause 2 clause 3
and clause 4 of this Article.
b) TINs for households, household
businesses and individuals shall be issued by tax authorities in the cases
specified in point a, dd, e and h clause 4 of this Article; be personal
identification numbers (PINs) issued by the Ministry of Public Security in
accordance with law on identification in cases of using PINs instead of TINs as
prescribed in clause 5 of this Article.
2. Structure of a TIN issued by a
tax authority
N1N2
N3N4N5N6N7N8N9
N10 - N11N12N13
where:
- The first two digits N1N2
indicate the code of province that issues the TIN.
- Seven digits N3N4N5N6N7N8N9
are formed in a definite element in ascending order from 0000001 to 9999999.
- N10 is the check
digit.
- Three digits N11N12N13
are formed in ascending order from 001 to 999.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. Enterprise identification
numbers, cooperative identification numbers, artel identification numbers, and
identification numbers of dependent units of cooperatives issued according to
the law on registration of enterprises, registration of cooperatives and
registration of artels shall be TINs.
4. Types of TINs issued by tax
authorities
a) 10-digit TINs shall be issued to
enterprises, cooperatives, organizations with juridical personality or
organizations without juridical personality that directly incur tax obligations
(hereinafter referred to as "independent units"); Individuals who are
foreign nationals or Vietnamese citizens residing abroad without a PIN
established from the national database on population.
b) 13-digit TINs with a dash (-)
used to separate the first 10 digits and the last 3 digits shall be used for
dependent units and others specified in points c, e and g of this clause.
c) The taxpayers being business
organizations or others as prescribed in points a, b, c, d, n clause 2 Article
4 of this Circular, whether or not they have juridical personality, once
directly incurring tax obligations and being accountable for their own tax
obligations to the law, shall be issued with 10-digit TINs. The dependent units
thereof, established as per the law, once incurring tax obligations and
directly declaring and paying taxes, shall be issued with 13-digit TINs.
d) Foreign contractors, foreign
sub-contractors specified in point dd clause 2 Article 4 of this Circular that
directly apply for foreign taxpayer registration with tax authorities shall be
issued with 10-digit TINs by every contract. If multiple foreign contractors
directly apply for foreign taxpayer registration with tax authorities under the
same contract with the Vietnamese party and these contractors wish to declare
and pay taxes independently, each of them shall be issued with a separate
10-digit TIN.
If a foreign contractor, upon a
contract, engages in a consortium with Vietnamese business organizations for
undertaking business in Vietnam and these consortium members establish a
consortium management board that keeps accounting records and has a bank
account and is responsible for issuance of invoices; or the Vietnamese business
organization, as a consortium member, keeps common accounting records and
shares profits to consortium members, they shall be issued with a 10-digit TIN
for tax declaration and payment for the contract purpose.
If a foreign contractor or foreign
subcontractor has an office in Vietnam and the Vietnamese party has declared,
withheld and paid tax payable by the foreign contractor, such foreign
contractor or foreign subcontractor shall be issued with a 10-digit TIN for declaration
of other tax obligations (except tax payable by the foreign contractor) in
Vietnam and that TIN shall be notified to the Vietnamese party.
dd) An overseas supplier, specified
in point e clause 2 Article 4 of this Circular, which has not been issued with
a TIN in Vietnam shall be issued with a 10-digit TIN upon direct application
for taxpayer registration with the tax authority. The overseas supplier shall
use the above-mentioned TIN to declare and pay tax by themselves, or provide
such TIN for a Vietnamese entity whom they authorize to declare and pay tax on
their behalf, or provide such TIN for a commercial bank or payment intermediary
to withhold and pay tax on their behalf and declare their withholding tax
schedule.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
If a taxpayer changes taxpayer
registration information, suspends business/operation or resumes
operation/business ahead of schedule, deactivates TIN or reactivate TIN
according to regulations applicable to taxpayer’s TINs, the withholding agent’s
TIN shall be updated by the tax authority corresponding to the information and
status of the taxpayer’s TIN. The taxpayer is not required to file the
documentation required in Chapter II and Chapter III hereof in cases of having withholding
agent’s TIN.
g) Executives, general executive
companies, joint ventures and organizations assigned by the Vietnamese
Government to receive shared profits from petroleum fields in the OCAs as
prescribed in point h clause 2 Article 4 of this Circular shall be issued with
a 10-digit TIN for every petroleum contract or written agreement or equivalent
document. A contractor or investor entering into a petroleum contract shall be
issued with a 13-digit TIN according to the 10-digit TIN of every petroleum
contract to pay the tax incurred in each petroleum contract (including
corporate income tax on income from the transfer of participating interest in
petroleum contract). The parent company - Petro Vietnam that is the
representative of host country to receive profits distributed from petroleum
contracts shall be issued with a 13-digit TIN according to the 10-digit TIN of
every petroleum contract to declare and pay tax on the profit distributed from
each petroleum contract.
h) Entities, specified in point m
clause 2 Article 4 of this Circular, having one or several authorized tax
collection contract(s) with a tax authority, shall be issued with an
withholding agent’s TIN to pay the amount of taxes collected from taxpayers to
the state budget.
5. PINs of Vietnamese citizens
issued by the Ministry of Public Security according to the provisions of law on
identification, consisting of a natural number sequence of 12 digits, shall be
used in place of TINs of taxpayers being individuals or dependents specified in
points k, l, n of clause 2, Article 4 of this Circular; at the same time, PINs
of the representatives of households, household businesses and individual
businesses shall also be used in place of TINs of the households, household
businesses, and individual businesses.
Article 6.
Receipt of applications for taxpayer registration
1. Applications of taxpayers
An application for taxpayer
registration includes application for first-time taxpayer registration;
application for changes to taxpayer registration information; notification of
suspension of business operation or resumption of business operation ahead of
schedule; application for TIN deactivation; and application for TIN
reactivation which are received as prescribed in clause 2, clause 3 Article 41
of the Law on Tax Administration.
2. Receipt of applications of
taxpayers
a) Regarding physical applications:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
If the application for taxpayer
registration is sent by post, the tax officer shall bear the acknowledgement
stamp, record the date of receipt to the application and to the logbook of the
tax authority. If the application is incomplete which requires further
explanation and supplementation of information and documentation, the tax
authority shall give a notification to the taxpayer using form No.
01/TB-BSTT-NNT in Appendix II to Decree No. 126/2020/ND-CP dated October 19,
2020 within 2 working days after the date of receipt of the application.
b) As for e-applications for
taxpayer registration: The receipt of applications shall comply with the
provisions of Article 13 and Article 14 of Circular No. 19/2021/TT-BTC and
Circular No. 46/2024/TT-BTC (hereinafter referred to as "Circular No.
19/2021/TT-BTC”).
3. Receipt of decisions, documents
or other papers concerning taxpayer registration issued by competent state
agencies
a) Regarding decisions, documents,
or other papers in paper form:
Tax officers shall receive and bear
acknowledgement stamps in decisions, documents or other papers issued by
competent state agencies, record the dates of receipt in decisions, documents
or other papers that have been received.
If a decision, document or paper is
sent by post, a tax officer shall bear an acknowledgement stamp and record the
date of receipt in the received decision, document or paper, and in the logbook
of the tax authority.
b) Regarding decisions, documents,
or other papers in electronic form: The receipt of electronic decisions,
documents or papers of competent state agencies shall comply with regulations
on electronic transactions in finance and taxation sectors.
Chapter II
PROCEDURES FOR TAXPAYER
REGISTRATION IN CASES WHERE TAXPAYERS ARE ORGANIZATIONS
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Article 7.
Applications for first-time taxpayer registration and locations of submission
thereof
Applications for first-time taxpayer
registration and locations of submission thereof in cases where enterprises,
cooperatives or artels apply for taxpayer registration together with business
registration under the interlinked single-window system are applications for
registration of enterprises, cooperatives or artels according to the provisions
of law on business registration.
Applications for first-time
taxpayer registration and locations of submission thereof in cases where
taxpayers being organizations directly apply for taxpayer registration shall
comply with the provisions of clause 2 Article 31; clause 2 Article 32 of the
Law on Tax Administration and the following regulations:
1. Regarding taxpayers being
organizations specified in points a, b, c and n clause 2 Article 4 of this Circular
a) Business organizations and
dependent units (excluding artels) specified in points a and b clause 2 Article
4 hereof shall submit applications for first-time taxpayer registration at the
Taxation Departments of the areas where their headquarters are located.
a.1) An application for taxpayer
registration of an organization being an independent unit or managing unit
includes:
- Application form for taxpayer
registration No. 01-DK-TCT hereto appended;
- Schedule of subsidiary companies,
member companies form No. BK01-DK-TCT hereto appended (if any);
- Schedule of dependent units form
No. BK02-DK-TCT hereto appended (if any);
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- Schedule of foreign contractors,
foreign sub-contractors form No. BK04-DK-TCT hereto appended (if any);
- Schedule of petroleum
contractors, investors form No. BK05-DK-TCT hereto appended (if any);
- Schedule of capital-contributing
entities form No. 06-DK-TCT hereto appended (if any);
- Copy of establishment and operation
license, or establishment decision, or equivalent document issued by competent
authority, or business registration certificate as per the law on countries
sharing borders (for an organization of a country sharing land border with
Vietnam that conducts purchase, sale, barter at border marketplaces, checkpoint
marketplaces and marketplaces in checkpoint economic zones of Vietnam).
a.2) Required documents in an
application for taxpayer registration of a dependent unit:
- Application form for taxpayer
registration No. 02-DK-TCT hereto appended;
- Schedule of business locations
form No. BK03-DK-TCT hereto appended (if any);
- Schedule of foreign contractors,
foreign sub-contractors form No. BK04-DK-TCT hereto appended (if any);
- Schedule of petroleum contractors,
investors form No. BK05-DK-TCT hereto appended (if any);
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) The artels, other organizations
and dependent units, specified in points b, c and n clause 2 Article 4 hereof,
shall file applications for first-time taxpayer registration with the
Departments of Taxation of areas where they are headquartered, for those
established by central authorities and provincial authorities; or to
Sub-departments of Taxation or regional Sub-departments of Taxation of areas
where they are headquartered, for those decisions on establishment of which are
issued by district-level authorities and where the artels are headquartered.
b.1) An application for taxpayer
registration of an organization being an independent unit or managing unit
includes:
- Application form for taxpayer
registration No. 01-DK-TCT hereto appended;
- Schedule of subsidiary companies,
member companies form No. BK01-DK-TCT hereto appended (if any);
- Schedule of
dependent units form No. BK02-DK-TCT hereto appended (if any);
- Schedule of
dependent units form No. BK02-DK-TCT hereto appended (if any);
- Schedule of business locations
form No. BK03-DK-TCT hereto appended (if any);
- Schedule of foreign contractors,
foreign sub-contractors form No. BK04-DK-TCT hereto appended (if any);
- Copy of establishment decision or
equivalent document, no certification required, issued by the competent
authority.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- Application form for taxpayer
registration No. 02-DK-TCT hereto appended;
- Schedule of business locations
form No. BK03-DK-TCT hereto appended (if any);
- Schedule of foreign contractors,
foreign sub-contractors form No. BK04-DK-TCT hereto appended (if any);
- Copy of establishment decision or
equivalent document, no certification required, issued by the competent
authority.
2. The taxpayers, specified in
point d clause 2 Article 4 hereof (except for diplomatic missions, consuls and
representative agencies of international organizations in Vietnam mentioned in
clause 3 hereof) shall file applications for first-time taxpayer registration
with Departments of Taxation of areas where they are headquartered or where the
individuals have permanent residences in Vietnam. An application for taxpayer
registration includes: Application form for taxpayer registration No. 01-DK-TCT
hereto appended.
3. The taxpayers, specified in
point d clause 2 Article 4 hereof (except for diplomatic missions, consuls and
representative agencies of international organizations in Vietnam mentioned in
point d clause 2 Article 4 hereof) shall file applications for first-time taxpayer
registration with Departments of Taxation of areas where they are
headquartered. An application for taxpayer registration includes:
- Application form for taxpayer
registration No. 06-DK-TCT hereto appended;
- Certification of Directorate of
State Protocol affiliated to the Ministry of Foreign Affairs.
4. The taxpayers being foreign
contractors, foreign sub-contractors, specified in point dd clause 2 Article 4
hereof, who directly declare and pay foreign contractor taxes or other taxes
other than the foreign contractor withholding taxes withheld and paid by the
Vietnamese party on behalf of the taxpayers in accordance with law on tax
administration shall submit applications for taxpayer registration to
Departments of taxation of areas where they are headquartered. An application
for taxpayer registration includes:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- Schedule of foreign contractors,
foreign sub-contractors form No. BK04-DK-TCT hereto appended (if any);
- Copy of certification of
registration of executive office; or equivalent document issued by competent
authority (if any).
5. The taxpayers being overseas
suppliers without a permanent establishment in Vietnam, specified in point e
clause 2 Article 4 hereof, directly applying for taxpayer registration, shall
directly submit applications for first-time taxpayer registration to tax
authorities according to the provisions of Article 76 of Circular No.
80/2021/TT-BTC and Decree No. 126/2020/ND-CP .
6. The taxpayers being withholding
agents and authorized tax collectors, specified in points g, m clause 2 Article
4 hereof, shall submit applications for taxpayer registration to tax
authorities as follows:
a) The withholding agent of a
foreign contractor or foreign sub-contractor shall file an application for
taxpayer registration to the supervisory tax authority. An application for
taxpayer registration includes:
- Application form for taxpayer
registration No. 04.1-DK-TCT hereto appended;
- Schedule of contracts of the
foreign contractor or foreign sub-contractor having tax withheld and paid by
the Vietnamese party No. 04.1-DK-TCT-BK.
b) The organization engaged in
business with an entity assigned to manage the business cooperation contract
without establishment of a separate legal person shall file an application for
taxpayer registration with the supervisory tax authority. An application for
taxpayer registration includes:
- Application form for taxpayer
registration No. 04.1-DK-TCT hereto appended;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) The commercial bank, payment
intermediary or organization authorized by overseas supplier to withhold and
pay taxes on behalf of overseas supplier shall file an application for taxpayer
registration to the supervisory tax authority. An application for taxpayer
registration includes: Application form for taxpayer registration No.
04.1-DK-TCT hereto appended.
d) The authorized tax collector
shall file an application for taxpayer registration to the tax authority which
signs the authorized tax collection contract. An application for taxpayer
registration includes: Application form for taxpayer registration No.
04.4-DK-TCT hereto appended.
7. The taxpayers specified in point
h clause 2 Article 4 hereof shall file applications for first-time taxpayer
registration to Departments of Taxation of areas where they are headquartered
or the Large Enterprise Taxation Department in cases where taxpayers are
assigned to the Large Enterprise Taxation Department for management.
a) Required documents in an
application for taxpayer registration of an executive, general executive
company, joint venture, organization authorized by Vietnamese Government to
receive shared profits from petroleum fields in the OCAs (hereinafter referred
to as “executive”):
- Application form for taxpayer
registration No. 01-DK-TCT hereto appended;
- Schedule of petroleum
contractors, investors form No. BK05-DK-TCT hereto appended;
- Copy of investment certificate or
investment license.
b) Required documents in an
application for taxpayer registration of petroleum contractor, investor
(including the contractor that receives the profit distributed): Application
form for taxpayer registration No. 02-DK-TCT hereto appended.
c) Required documents in an
application for taxpayer registration of parent company - PetroVietnam as the
representative of host country that receives profits distributed from petroleum
contracts: Application form for taxpayer registration No. 02-DK-TCT hereto
appended.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Certificates of taxpayer
registration and TIN notifications shall be issued to organizations applying
for taxpayer registration directly with tax authorities according to the
provisions of clause 1, clause 2 Article 34 of the Law on Tax Administration
and the following regulations:
1. “Certificates of taxpayer
registration” form No. 10-MST hereto appended shall be granted by tax
authorities to organizations not specified in clause 2 of this Article.
2. “ notifications of withholding
agent’s TINs” form No. 11-MST hereto appended shall be granted by tax
authorities to organizations submitting applications for taxpayer registration
for the purposes of withholding taxes and paying taxes on behalf of applicants
according to the provisions of clause 6 Article 7 hereof.
3. Tax authorities shall process
applications for first-time taxpayer registration and issue certificates of
taxpayer registration or TIN notifications to taxpayers being organizations
through the web portal of the General Department of Taxation within 03 (three)
working days from the day on which the tax authorities receives complete and
valid application from the taxpayers. In cases where taxpayers apply for
receiving results in person at the tax authorities or by post, the tax
authorities shall send results to the one-stop divisions of the tax authorities
or via public postal services to the registered taxpayers’ addresses.
Article 9.
Reissuance of certificates of taxpayer registration and TIN notifications
Certificates of taxpayer
registration and TIN notifications shall be reissued according to the
provisions of clause 3 Article 34 of the Law on Tax Administration and the
following regulations:
1. If certificates of taxpayer
registration, TIN notifications are lost, torn, or burnt, the taxpayers shall
submit written requests for reissuance of certificates of taxpayer registration
or TIN notifications using form No. 13-MST hereto appended to the supervisory
tax authorities.
2. The tax authorities shall re-issue
the certificates of taxpayer registration, TIN notifications through the web
portal of the General Department of Taxation within 2 working days after
receiving complete applications as prescribed In cases where taxpayers apply
for receiving results in person at the tax authorities or by post, the tax
authorities shall send results to the one-stop divisions of the tax authorities
or via public postal services to the registered taxpayers’ addresses.
Section 2. Change of taxpayer registration information
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Applications for change of taxpayer
registration information and locations of submission thereof of organizations
shall comply with the provisions of Article 36 of the Law on Tax Administration
and the following regulations:
1. Changing taxpayer registration
information does not alter supervisory tax authority
a) A taxpayer applying for taxpayer
registration together with enterprise registration, cooperative registration or
business registration, when changing taxpayer registration information, shall
change taxpayer registration information together with changing contents of
enterprise registration, cooperative registration or business registration.
b) The taxpayers specified in
points a, b, c, d, dd, e, h and n clause 2 Article 4 hereof shall submit
applications to the supervisory tax authorities as follows:
b.1) An application for changing
taxpayer registration information of a taxpayer specified in point a, b, c, dd,
h or n clause 2 Article 4 of this Circular includes:
- Application form for amendments
to taxpayer registration information No. 08-MST hereto appended;
- Copy of establishment and
operation license, or certificate of operation registration of dependent unit,
or establishment decision, or equivalent license issued by the competent
authority, if any information of the said document is changed.
b.2) An application for changing
taxpayer registration information of a taxpayer specified in point d clause 2
Article 4 of this Circular includes: Application form for amendments to
taxpayer registration information No. 08-MST hereto appended.
b.3) An application for changing
taxpayer registration information of an overseas supplier that does not have permanent
residence in Vietnam specified in point e clause 2 Article 4 hereof shall
comply with the provisions of Article 76 of Circular No. 80/2021/TT-BTC .
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
An application for changing
taxpayer registration information includes: Application form for amendments to
taxpayer registration information No. 08-MST hereto appended.
2. Changing taxpayer registration
information alters supervisory tax authority
a) If a taxpayer that previously
applied for taxpayer registration together with enterprise/cooperative/business
registration relocates the headquarters to another province or
central-affiliated city (hereinafter referred to as “province”) or another
district-level division within the same province or central affiliated city
(hereinafter referred to as “district”), resulting in alternation of the
supervisory tax authority,
a.1) the taxpayer shall file an
application for changing taxpayer registration information to the supervisory
tax authority (the tax authority in charge of the old location) to complete the
tax-related procedures before submitting application for changing the
headquarters to the business registration authority.
The application submitted to the
tax authority in charge of the old location includes: Application form for
amendments to taxpayer registration information No. 08-MST hereto appended.
a.2) After receiving the notice of
taxpayer’s relocation form No. 09-MST hereto appended from the tax authority in
charge of the old location, the taxpayer shall apply for change of headquarters
at the business registration authority as per the law on
business/cooperative/enterprise registration.
b) The taxpayer subject to direct
taxpayer registration with the tax authority as prescribed in point a, b, c, d,
dd, h or n clause 2 Article 4 hereof, upon relocation of headquarters to
another province or another district within the same province, resulting in
alternation of the supervisory tax authority, shall
b.1) At the tax authority in charge
of the old location
The taxpayer shall file an
application for changing taxpayer registration information to the supervisory
tax authority (the tax authority in charge of the old location). The
application for changing taxpayer registration information is prescribed as
follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
+ Application form for amendments
to taxpayer registration information No. 08-MST hereto appended;
+ Copy of establishment and
operation license or equivalent document issued by the competent authority if
the address thereon is changed.
- Regarding a taxpayer specified in
point d clause 2 Article 4 of this Circular, the application includes:
Application form for amendments to taxpayer registration information No. 08-MST
hereto appended.
b.2) At the tax authority in charge
of the new location
b.2.1) The taxpayer shall submit an
application for changing taxpayer registration information to the tax authority
in charge of the new location within 10 working days after the tax authority in
charge of the old location issues a notice of taxpayer’s relocation form No.
09-MST hereto appended. In particular:
- The taxpayer provided for in
point a, b, d, dd or h clause 2 Article 4 hereof (excluding artels) shall
submit an application to the Department of Taxation of the area where the new
headquarters is located.
- The taxpayer being the artel
provided for in point b clause 2 Article 4 hereof shall submit an application
to the Sub-department of Taxation or regional Sub-department of Taxation of the
area where the new headquarters is located.
- The taxpayer specified in point c
or n clause 2 Article 4 hereof shall submit an application to the Department of
Taxation of the area where they are headquartered (for taxpayers being
organizations the decisions on establishment thereof are issued by central
authorities and provincial authorities); or to the Sub-department of Taxation
or regional Sub-department of Taxation of the area where they are headquartered
(for taxpayers being organizations the decisions on establishment thereof are
established by district-level authorities).
b.2.2) An application for changing
taxpayer registration information includes:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- Copy of establishment and
operation license or equivalent document issued by the competent authority if
the address thereon is changed.
Article 11.
Processing applications for change of taxpayer registration information and
giving processing results
Applications for changing taxpayer
registration information shall be processed in accordance with Article 41 of
the Law on Tax Administration and the following regulations:
1. The taxpayer shall change the
taxpayer registration information according to the provisions of clause 1
Article 10 hereof
a) Changing information not
mentioned in the certificate of taxpayer registration or TIN notification:
Within 2 working days after
receiving a complete application from the taxpayer, the supervisory tax
authority of the taxpayer shall update the changed information in the taxpayer
registration system.
b) Changing information mentioned
in the certificate of taxpayer registration or TIN notification:
Within 3 working days after
receiving a complete application from the taxpayer, the supervisory tax
authority of the taxpayer shall update the changed information in the taxpayer
registration system; and issue a certificate of taxpayer registration or TIN
notification with updated information.
2. The taxpayer shall change the
taxpayer registration information according to the provisions of clause 2
Article 10 hereof
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Within 5 working days from the day
on which the decision on administrative penalty for violations against
regulations on taxation or inspection conclusion is issued (for the application
subject to inspection at the taxpayer’s headquarters), or within 7 working days
after receiving the application of the taxpayer (for the application not
subject to inspection at the taxpayer’s headquarters), if the taxpayer has
completed their liabilities with the tax authority in charge of the old
location in accordance with the provisions of clause 3 Article 6 of Decree No.
126/2020/ND-CP , the tax authority shall issue a notice of taxpayer’s relocation
form No. 09-MST hereto appended and submit it to the taxpayer and the tax
authority in charge of the new location.
When the above-mentioned deadline
expires, if the taxpayer fails to complete their liabilities with the tax
authority in charge of the old location, the tax authority in charge of the old
location shall issue a notice of the taxpayer’s relocation form No. 09-MST
enclosed herewith within 03 working days from the day on which the taxpayer
completes their tax obligations with the tax authority in charge of the old
location.
The determination of taxpayer
subject to inspection at the taxpayer's headquarters shall comply with the
provisions of law on tax administration.
For a taxpayer that transfers the
business location from the headquarters, if it keeps doing business in another
province other than the province where the headquarters is located and incurs
the obligation to declare and remit taxes to the tax authority in that province
as per the law on tax administration (supervisory tax authority), it is not
required to transfer the tax liability as prescribed in this point.
b) At the tax authority in charge
of the new location:
Within 3 working days after
receiving a complete application from the taxpayer, the receiving tax authority
shall update the changed information in the taxpayer registration system and
issue a certificate of taxpayer registration or TIN notification with updated
information to the taxpayer.
3. If the taxpayer has completed
the relocation procedures with the tax authority in charge of the old location
but fails to submit an application for relocating the headquarters to the
business registration authority (for the taxpayer applying for taxpayer registration
together with business/cooperative registration) or to the tax authority in
charge of the new location (for the taxpayer directly applying for taxpayer
registration at the tax authority)
a) Within 10 working days after the
tax authority in charge of the old location issues a notice of taxpayer’s
relocation form No. 09-MST hereto appended, if the taxpayer fails to relocate,
it shall submit a written notice of cancellation of relocation form No.
31/DK-TCT hereto appended to the tax authority in charge of the old location.
The tax authority in charge of the old location shall issue a notice of
acknowledgement of the taxpayer’s relocation cancellation form No. 36/TB-DKT
hereto appended and submit it to the taxpayer within 3 working days after
receiving such the written request of the taxpayer.
b) After 10 working days of the day
on which the tax authority in charge of the old location issues a notice of
taxpayer’s relocation form No. 09-MST hereto appended, if the taxpayer fails to
submit the foregoing application to the business registration authority or has
submitted the application to the business registration authority without
approval or fails to submit the application to the tax authority in charge of
the new location, and the taxpayer fails to submit a written notice of
cancellation of relocation as prescribed in point a hereof to the tax authority
in charge of the old location, the tax authority in charge of the new location
shall issue a notice of further explanation and supplementation form No. 01/TB-BSTT-NNT
in Appendix II enclosed with Decision No. 126/2020/ND-CP to the taxpayer, and
send it via email or phone number of the taxpayer’s legal representative
according to the taxpayer's registered information.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c.1) In the case where the
inspection results indicate that the taxpayer is operating at the new location,
the tax authority in charge of the new location shall request the taxpayer to
sign the Verification record of the taxpayer's operation at the registered
location Form No. 15/BB-XMHD enclosed with this Circular, and simultaneously
request the taxpayer to submit an application for relocation of the
headquarters to the business registration authority or the tax authority in
charge of the new location as per regulations.
c.2) In the case where the
inspection results indicate that the taxpayer is not operating at the new
location, the tax authority in charge of the new location shall cooperate with
the local government (the commune-level People’s Committee, local police
authority) in preparing a verification record of the taxpayer's operation at
the registered location Form No. 15/BB-XMHD enclosed with this Circular and
submit it to the tax authority in charge of the old location on the same
working day or no later than the beginning of the next working day following
the date of signing the record. The tax authority in charge of the old location
shall, based on the verification record of the tax authority in charge of the
new location, issue a notice of taxpayer’s non-operation at the registered
location form No. 16/TB-DKT enclosed herewith, update the TIN status, and
publicly disclose information in accordance with the provisions of point b,
clause 2, Article 17 of this Circular.
Section 3.
SUSPENSION OF BUSINESS OPERATIONS
Article 12.
Notification of suspension of business operations or resumption of operations
ahead of schedule
Upon suspension of business
operations or resumption of business operations ahead of schedule, taxpayers
shall notify according to the provisions of clause 1, clause 2 Article 37 of
the Law on Tax Administration, Article 4 of Decree No. 126/2020/ND-CP and the
following regulations:
1. Organizations not subject to
business registration shall submit Notifications Form No. 23/DK-TCT enclosed
herewith to supervisory tax authorities within the time limit specified in
point c of clause 1, clause 3, and clause 4 of Article 4 of Decree No.
126/2020/ND-CP .
2. After tax authorities have
issued notices of taxpayer’s non-operation at the registered locations,
enterprises, cooperatives and artels must carry out procedures for TIN
reactivation according to the provisions of point b clause 1 Article 18 and
point b clause 1 Article 19 of this Circular before applying for suspension of
business operations with business registration authorities.
In cases where enterprises,
cooperatives and artels fail to complete procedures for TIN reactivation in
accordance with the provisions of point b clause 1 Article 18 and point b clause
1 Article 19 of this Circular but are granted acceptance of suspending business
operations by business registration authorities in accordance with the
provisions of law on enterprise/cooperative/business registration, tax
authorities shall not update the business operation suspension of the
enterprises, cooperatives and artels on the taxpayer registration system.
Article 13.
Processing notifications of suspension of business operations or resumption of
business operations ahead of schedule
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Regarding notifications of
suspension of business operations or resumption of business operations ahead of
schedule of taxpayers:
Tax authorities shall process
applications and issue notices of acceptance/rejection of business operation
suspension form No. 27/TB-DKT, notices of business operation suspension
following the managing unit form No. 33/TB-DKT (if any), notices of resumption
of business operations ahead of schedule following the managing unit form No.
34/1B-DKT (if any) hereto appended to the taxpayers within 2 working days after
receiving complete applications as per regulations.
2. For written approvals for
business operation suspension or business operation resumption ahead of
schedule of competent state agencies:
Tax authorities shall update
information on business operation suspension or business operation resumption
of taxpayers on the taxpayer registration system, except for taxpayers whose
non-operation at the registered locations have been notified by the tax
authorities.
Section 4. TIN
DEACTIVATION
Article 14.
Applications for tin deactivation
1. Applications for TIN
deactivation, for organizations directly applying for taxpayer registration
with tax authorities are written requests for TIN deactivation form No.
24/DK-TCT hereto appended as prescribed in Articles 38, 39 of the Law on Tax
Administration and other documents:
a) For the business organizations
and other organizations specified in points a, b, c, d, and n clause 2 Article
4 hereof
a.1) For a managing unit, the
application shall be either one of the following: Copy of dissolution decision,
copy of division decision, copy of agreement on merger, copy of agreement on
acquisition, copy of decision on revocation of certificate of operation
registration of the competent authority, copy of notification of closure, copy
of conversion decision.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
If a dependent unit has its TIN
deactivated but it is unable to cover the tax obligations to the state budget
as prescribed in the Law on Tax Administration and guiding documents, the
managing unit shall undertake in writing to incur every tax liability of such
dependent unit with the supervisory tax authority of the dependent unit and
keep covering tax obligations of the dependent unit to the tax authority
managing tax obligations of the dependent unit even after the dependent unit’s
TIN is deactivated.
a.2) For a dependent unit, the
application shall be either one of the following: Copy of decision or notice of
closure of a dependent unit, copy of decision on revocation of certificate of
dependent unit operation registration issued by the competent authority.
b) For the contractor or investor
entering into petroleum contract, parent company - PetroVietnam as the
representative of host country that receives shared profits from petroleum
contracts; the foreign contractor or foreign sub-contractor specified in points
dd, h clause 2 Article 4 hereof (other than the foreign contractor or foreign
sub-contractor issued with the TIN as prescribed in point e clause 2 Article 5
hereof), the application shall be: Copy of contract finalization, or copy of document
on transfer of capital, in whole, contributed to enter into petroleum contract,
for the investor to the petroleum contract.
2. An enterprise, cooperative or
dependent unit thereof shall, before submitting an application for closure of
an enterprise/cooperative due to full division, acquisition or merger or
closure of a dependent unit at the business registration authority, submit an
application to the supervisory tax authority to complete tax procedures, cover
tax obligations within the time limit prescribed in the Law on Enterprises (for
the enterprise), Law on Cooperatives (for the cooperative) and other relevant
laws. If the Law on Enterprises, Law on Cooperatives and other relevant laws do
not stipulate the time limit for the taxpayer to submit an application to the
tax authority, the taxpayer shall submit an application to the supervisory tax
authority within 10 working days from the day on which the division decision,
agreement on merger, agreement on acquisition, enterprise/cooperative’s decision
on or notice of closure of a branch, representative office, or decision on
revocation of certificate of branch/representative office operation
registration. The application includes a written request for TIN deactivation
form No. 24/DK-TCT enclosed herewith and the other following documents:
a) Application for deactivation of
TIN of the fully divided, acquired or merging enterprise or cooperative that is
one of the following documents: Copy of full division decision, copy of
agreement on merger, copy of agreement on acquisition.
b) Application for deactivation of
TIN of the dependent unit of the enterprise or cooperative that is one of the
following documents: Copy of enterprise/cooperative’s decision on or notice of
closure of a branch, representative office; copy of decision on revocation of
certificate of branch/representative office operation registration of the
competent state agency.
3. An enterprise, cooperative,
artel or dependent unit of the enterprise or cooperative whose non-operation at
the registered location has been notified by a tax authority shall, before
submitting an application for dissolution of the enterprise or cooperative
(including both voluntary dissolution and compulsory dissolution) or closure of
the dependent unit at the business registration authority, directly submit the
application at the supervisory tax authority and carry out tax procedures and
cover tax obligations as per regulations. The application includes a written
request for TIN deactivation form No. 24/DK-TCT enclosed herewith and the other
following documents:
a) Application for deactivation of
TIN of the dissolved enterprise or cooperative that is one of the following
documents: Copy of resolution or decision on dissolution of the enterprise,
resolution on dissolution of the cooperative, decision on revocation of
certificate of enterprise registration, certificate of cooperative registration
of business registration authority.
b) Application for deactivation of
TIN of the dependent unit of the enterprise or cooperative that is one of the
following documents: Copy of enterprise/cooperative’s decision on or notice of
closure of a branch/representative office; copy of decision on revocation of
certificate of branch/representative office operation registration of the competent
state agency.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4. An application for deactivation
of TIN following a decision, notice or another document of competent state
agency, on a case-by-case basis, includes the following:
a) Information exchange transaction
sent by the business registration authority to the tax authority regarding:
Decision to dissolve an enterprise or cooperative; decision to revoke an
enterprise/cooperative/artel registration certificate, certificate of business
location/branch/representative office operation registration; application for
closure of an enterprise/cooperative due to full division, acquisition or
merger; application for closure of a branch/representative office/business
location of an enterprise/cooperative; notification of dissolution of
enterprise, cooperative; notification of dissolution of enterprise/cooperative;
notification of closure of an enterprise/cooperative due to full division,
merger or acquisition; notification of closure of a branch/representative
office of an enterprise/cooperative; notification of an artel being in the
process of closure; notification of closure of an artel.
b) Decision on or notice of
revocation of establishment and operation license or equivalent document issued
by licensing authority.
c) Declaration of bankruptcy made
by the court.
d) Notice of taxpayer’s
non-operation at the registered location as prescribed in clause 3 Article 11
and Article 17 hereof.
Article 15.
Obligations to be fulfilled by taxpayers prior to TIN deactivation
1. Taxpayers shall fulfill
obligations regarding invoices in accordance with the law on invoices.
2. Taxpayers shall submit tax
declaration dossiers, pay taxes and handle overpaid taxes and undeducted VAT
(if any) as prescribed in Article 43, 44, 47, 60, 67, 68, 70, 71 of the Law on
Tax Administration to tax authorities, including obligations following the
withholding agent’s TIN (if any).
3. In the case where a managing
unit has dependent units, all dependent units must complete the procedures for
TIN deactivation before the deactivation of the managing unit’s TIN.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. The application for TIN
deactivation filed by the taxpayer prescribed in clause 1 Article 14 hereof
shall be processed as follows:
a) The supervisory tax authority
shall:
a.1) Issue a notice that the
taxpayer has stopped operating and is following procedures for the TIN
deactivation using Form No. 17/TB-DKT enclosed herewith and send it to the
taxpayer within 02 (two) working days from the date the tax authority receives
the complete application for the TIN deactivation as prescribed.
Issue a notice to the managing
unit, dependent units using form No. 35/TB-DKT hereto appended in the case
where the tax authority has received an application for TIN deactivation from
the managing entity but the dependent units have not followed procedures for
deactivation of TIN.
a.2) Cooperate with the supervisory
tax authority where the taxpayer incurs the liabilities to the state budget in
settling the taxpayer’s obligations at the said supervisory tax authority
(filing adequate tax declaration dossier, fulfilling tax obligations,
obligations regarding invoices, and handling overpaid taxes and undeducted VAT
(if any)), offsetting tax obligations or refunding as prescribed.
a.3) Offset or both refund and
offset overpaid tax and undeducted VAT against other tax obligations of the
taxpayer as per the Law on Tax Administration and guiding documents.
If a dependent unit has its TIN
deactivated but is unable to pay the remaining liabilities, or still has
overpaid taxes or undeducted VAT after offsetting or both refunding and
offsetting in accordance with the provisions of the Law on Tax Administration
and guiding documents, and the managing unit has undertook in writing to incur
every tax liability of such dependent unit, the customs authority and the tax
authority that supervises the dependent unit shall transfer such remaining tax
obligations to the managing entity and issue a notice of transfer of tax obligations
using form No. 39/TB-DKT hereto appended to the managing entity, dependent unit
and the tax authority that supervises the dependent unit.
If the fully divided, acquired or
merging unit has its TIN deactivated but is unable to pay the remaining liabilities,
or still has overpaid taxes or undeducted VAT after offsetting or both
refunding and offsetting in accordance with the provisions of the Law on Tax
Administration and guiding documents, and new units established from the
divided, acquired or merging unit have agreed to inherit all tax obligations of
the fully divided, acquired, or merging unit, the customs authority and the tax
authority that supervises the fully divided, acquired, or merging unit shall
transfer such tax obligations to the new units and issue a notice of transfer
of tax obligations using form No. 39/TB-DKT hereto appended to the fully
divided, acquired, or merging unit, new units and the tax authority that
supervises the fully divided, acquired, or merging unit.
a.4) Request the customs authority
to certify the fulfilment of tax obligations and other state budget revenues by
the taxpayer with respect to import and export activities as per the Circular
of the Ministry of Finance on customs procedures; customs inspection and
supervision; export duty, import duty and tax administration associated with
exports and imports and the Circular of the Ministry of Finance on electronic
transactions in taxation sector within 3 working days from the date of issuance
of the notice that the taxpayer has stopped operating and is following
procedures for TIN deactivation.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) The supervisory tax authority
shall:
b.1) Perform the tasks specified in
points a.2, a.3 of this clause with regard to the revenues arising in the
administrative division.
b.2) Update information about
taxpayer who has covered tax obligations regarding revenues managed by the tax
authority on the taxpayer registration system on the same working day or, at
the latest, by the beginning of the next working day after the taxpayer has
covered their tax obligations at the supervisory tax authority.
2. The application for TIN
deactivation filed by the taxpayer prescribed in clause 2 Article 14 hereof
shall be processed as follows:
a) The supervisory tax authority
shall comply with the provisions of point a clause 1 of this Article. The
notice of taxpayer’s TIN deactivation form No. 18/TB-DKT enclosed herewith
shall be replaced with a notification re issued together with this Circular, is
replaced by the Notification of fulfilment of tax obligations by taxpayer for
submitting the application for dissolution/closure to the business registration
authority using form No. 28/TB-DKT enclosed herewith.
b) The supervisory tax authority
shall comply with the provisions of point b clause 1 of this Article.
3. The application for TIN
deactivation submitted by the competent state agency to the supervisory tax
authority shall be processed as follows:
a) Regarding a decision on
dissolution of enterprise or cooperative, a notification shall be sent to the
artel that is following procedures for closure of the business registration
authority according to the provisions of point a clause 4 Article 14 hereof:
a.1) The supervisory tax authority
shall comply with the provisions of point a clause 1 of this Article. The
notice of taxpayer’s TIN deactivation form No. 18/TB-DKT enclosed herewith
shall be replaced with a notification re issued together with this Circular, is
replaced by the Notification of fulfilment of tax obligations by taxpayer for
submitting the application for dissolution/closure to the business registration
authority using form No. 28/TB-DKT enclosed herewith.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Regarding an application for
closure of enterprise or cooperative due to division, merger or acquisition;
application for closure of branch or representative office of the enterprise or
cooperative transferred by the business registration authority according
to the provisions of point a clause 4 Article 14 of this Circular
b.1) The supervisory tax authority
shall:
- Issue a notice that the taxpayer
has stopped operating and is following procedures for TIN deactivation using
Form No. 17/TB-DKT enclosed herewith in cases where the taxpayer fails to
submit an application for TIN deactivation to the supervisory tax authority,
and sent it to the taxpayer within 02 (two) working days from the date the tax
authority receives the application for the business registration authority.
- Issue a notice requiring the
taxpayer to submit an application for TIN deactivation using form No. 29/TB-DKT
hereto appended and send it to the taxpayer for following procedures for TIN
deactivation at the tax authority as prescribed in clauses 2 Article 14 hereof.
b.2) The supervisory tax
authority shall keep supervising these revenues until the taxpayer files an
application for TIN deactivation with the supervisory tax authority as
prescribed in clause 2, Article 14 hereof as notified by the supervisory tax
authority.
c) For the application for closure
of business location of enterprise/cooperative: The taxpayer registration
system shall update the information about closure of the business location
according to the code of business location and the TIN of the managing unit of
the business location into the tax administration database.
d) Regarding a notice of
dissolution of enterprise or cooperative; notice of closure of fully divided,
merging or acquired enterprise or cooperative; notice of closure of branch or
representative office; notice of closure of artel transferred by the business
registration authority according to the provisions of point a clause 4
Article 14 of this Circular
The supervisory tax authority shall
change the taxpayer’s TIN status to “taxpayer has stopped operating and is
following TIN deactivation” on the same date of receiving the notice from the
business registration authority if the taxpayer has fulfilled the tax
obligations.
dd) For the decision on revocation
of enterprise registration certificate, cooperative registration certificate,
artel registration certificate, certificate of operation registration of
branch, representative office, business location; decision on, notice of
revocation of establishment and operation license or equivalent document as
prescribed in points a, b clause 4 Article 14 hereof (decision on, notice of
revocation of license)
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
dd.2) In case of revocation due to
violation of law:
The supervisory tax authority
shall:
- Change the status of taxpayer’s
TIN or withholding agent’s TIN (if any) to status “taxpayer has stopped
operating and has not completed TIN deactivation procedures” and issue a notice
of TIN deactivation following the managing unit using form No. 35/TB-DKT hereto
appended (if any) to the taxpayer after receiving such a decision on or notice
of revocation of license from the business/cooperative registration authority
and competent state agency.
- Update the information about the
revocation of license of the business location according to the code of the
business location and the TIN of its managing entity into the tax
administration database in a case where the business location has its license
revoked.
- Issue a notice requiring the
taxpayer to file an application for TIN deactivation using form No. 29/TB-DKT
hereto appended to the taxpayer directly applying for taxpayer registration
with the tax authority, dependent unit of enterprise, dependent unit of cooperative
to carry out procedures for TIN deactivation with the tax authority as
prescribed in clause 1 and point b clause 2 Article 14 hereof (except for
taxpayer whose non-operation at the registered location has been notified).
- After receiving the decision on
or notice of dissolution of enterprise/cooperative and closure of the dependent
unit from the enterprise registration authority or the application for TIN
deactivation filed by the taxpayer due to revocation of license as prescribed
in Article 14 hereof, the supervisory tax authority and the supervisory tax
authority shall deactivate the TIN for each corresponding case as prescribed in
this Article.
e) Regarding an enterprise or
cooperative going bankrupt
Upon receiving the Decision to
initiate bankruptcy proceedings from the Court for the enterprise, cooperative,
or information from the business registration authority sent through the
National Business Registration Information System, the supervisory tax
authority shall change the taxpayer's information to "Taxpayer awaiting
bankruptcy proceedings" on the same working day or, at the latest, at the
beginning of the next working day from the date of receiving the Decision to
initiate bankruptcy proceedings from the Court or the information on the taxpayer
registration system. The supervisory tax authority shall cooperate with the
supervisory tax authority in determining the tax obligations of the taxpayer to
propose to the court for recovery of tax debts in accordance with the
provisions of the Bankruptcy Law.
When receiving a declaration of
bankruptcy from the court as prescribed in point c clause 4 Article 14 of this
Circular,
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- Change the taxpayer’s information
to “taxpayer has stopped operating and has not completed TIN deactivation
procedures” on the same business day or no later than early next working day
after receiving such a declaration of bankruptcy of the court.
Issue a notice to the managing
unit, dependent units using form No. 35/TB-DKT hereto appended in the case
where the tax authority has received the declaration of bankruptcy from the
court for the managing entity but the dependent units have not followed
procedures for deactivation of TIN.
- Perform the tasks prescribed in
Points a.2, a.3, a.4, a.5 Clause 1 of this Article.
e.2) The supervisory tax authority
shall comply with the provisions of point b clause 1 of this Article.
4. Once the taxpayer’s TIN is
deactivated, the certificate of taxpayer registration and TIN notification are
also deactivated.
5. The supervisory tax authority
shall update information, change the taxpayer’s TIN status to status No. 03
“taxpayer has stopped operating and has not completed TIN deactivation
procedures” and specify the reasons therefor on the same working day or no
later than early next working day after receiving the notice that the taxpayer
has stopped operating and is following procedures for TIN deactivation form No.
17/TB-DKT enclosed herewith; and status No. 01 “taxpayer has stopped operating
and has completed TIN deactivation procedures” and specify the reasons therefor
on the same working day or no later than early next working day after receiving
the notice of taxpayer’s TIN deactivation form No. 18/TB-DKT enclosed herewith.
6. In the case where the taxpayer
has had the application for TIN deactivation without fulfilment of tax
obligations, and the tax authority has verified that the taxpayer is not
operating at the new location, the tax authority shall choose the TIN status
No. 06 and specify the reasons for the new status corresponding to those for
submission of the application for the taxpayer’s TIN deactivation.
Article 17.
TIN deactivation in cases where tax authorities issues notices of non-operation
at registered locations
1. Within 01 working day from the
day on which a tax authority issues or receives a decision, document or notice
or an application from a taxpayer in one of the following cases, the tax
authority shall update information on the taxpayer registration system and
change the current status of the taxpayer to status No. 09 "the taxpayer
awaiting verification of operation at the registered location":
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) The tax authority receives back
the document that was sent to the taxpayer by post and returned by the post
office due to the absence of a recipient or because the receiving address
does not exist.
c) The tax authority receives
information provided by organizations and individuals, accompanied by evidence,
regarding the taxpayer's non-operation at the registered location.
d) The tax authority receives a
notice of the taxpayer’s non-operation at the registered location from a
competent state management agency.
dd) The tax authority receives an
application for using electronic invoices or application for changing
information regarding the use of electronic invoices from the taxpayer that is
subject to verification of operation at the registered location.
e) The tax authority receives
information on the issuance of a certificate of enterprise registration,
certificate of cooperative registration, certificate of artel registration,
certificate of dependent unit operation registration transferred from the
National Business Registration Information System to the Taxpayer registration
system in the case where the taxpayer is subject to verification of operation
at the registered location.
g) The tax authority issues a
certificate of first-time taxpayer registration or the taxpayer applies for
changing information on taxpayer registration in the case where they are
subject to verification of operation at the registered location.
The tax authority is also send
information that the taxpayer is awaiting verification of operation at the
registered location to the taxpayer’s electronic tax transaction account; the
email, phone number of the legal representative of the taxpayer registered with
the tax authority or through the EtaxMobile or VnelD application of the legal
representative of the taxpayer. The taxpayer may directly give explanation at
the tax authority or supplement information and documents in writing to prove
their operation at the registered location.
In the case where the taxpayer
submits a tax declaration dossier or provide an explanation before the tax
authority conducting inspection as stipulated in Clause 2 of this Article and
the tax authority approves the explanation, the tax authority shall update the
taxpayer's TIN status in the Taxpayer registration system on the same working
day or, at the latest, at the beginning of the next working day from the date
of receipt of the tax declaration dossier or approval of the taxpayer's
explanation.
2. Within 05 working days from the
day on which the tax authority changes the taxpayer’s TIN status to status No.
09 “the taxpayer awaiting verification of operation at the registered location”
according to the provisions of clause 1 of this Article, if the taxpayer has
not submitted a tax declaration dossier or does not provide an explanation or
provides an explanation without approval by the tax authority, the tax
authority shall conduct a site inspection at the taxpayer's current address.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) In the case where the inspection
results indicate that the taxpayer no longer operates at the registered
location, the tax authority shall cooperate with local governments (the
commune-level People’s Committee, local police authority) in preparing a
verification record of the taxpayer's operation at the registered location Form
No. 15/BB-XMHD enclosed with this Circular. The tax authority shall issue a
notice of taxpayer’s non-operation at the registered location form No.
16/TB-DKT hereto appended within 3 working days since the date on the record,
and change the taxpayer’s TIN status to status No. 06 “taxpayer is not
operating at the registered location” and specify the reasons therefor No. 09
“the tax authority issues a notice of taxpayer's non-operation at the
registered business location" on the taxpayer registration system on the
same working day or no later than early next working day after issuing the
notice of taxpayer’s non-operation at the registered location; and transmit
such information to the National Business Registration Information System on
the same working day of updating the status “taxpayer is not operating at the
registered location” on the taxpayer registration system.
The tax authority shall disclose
the taxpayer’s TIN status on the web portal of General Department of Taxation
as prescribed in Article 35 hereof. The state management agencies including:
customs authority, business registration authority (unless business
registration and taxpayer registration have available data linking), the
procuracy, police authority, market surveillance authority, establishment and
operation licensing authority) and other entities shall search information and
status of the taxpayer’s TIN disclosed by the tax authority for state
management and other work purposes as per the law.
3. If the managing unit, specified
in any case in clause 1 and clause 2 of this Article, has dependent units,
a) The supervisory tax authority of
the managing unit shall also send a notice to the dependent units of the managing
unit’s non-operation at the registered location using Form No. 26/TB-DKT hereto
appended within 02 working days after updating the status No. 09 “the taxpayer
awaiting verification of operation at the registered location" as
specified in clause 1 of this Article.
b) The supervisory tax authority of
the managing unit, when issuing a notice of the managing unit’s non-operation
at the registered location as prescribed in clause 2 of this Article, shall
also update the non-operation at the registered location of the dependent units
on the taxpayer registration system on the same working day or no later than
early next working day after receiving the notice.
4. After issuing a notice of the
taxpayer’s non-operation at the registered location to an enterprise,
cooperative, artel, dependent unit of enterprise, or dependent unit of
cooperative, the tax authority shall cooperate with the business registration
authority in handling violations or revoking enterprise registration
certificate, cooperative registration certificate, artel registration
certificate, certificate of operation registration of branch/representative
office/business location according to the provisions of the Law on Enterprises
and the Law on Cooperatives. After receiving the information on revocation of
certificate from the business registration authority, the tax authority shall
comply with the provisions of clause 5 of this Article.
5. After a tax authority issues a
notice of a taxpayer’s non-operation at a registered location:
a) In the case where the tax
authority receives information on revocation of the taxpayer’s licence sent by
a competent authority, the tax authority shall update the information and
change the status of the taxpayer’s TIN or withholding agent’s TIN (if any) to
status No. 06 with the reason therefor No. 13 "taxpayer is not operating
at the registered location and has their operation license revoked".
b) In the case where the tax
authority receives a decision to initiate bankruptcy proceedings, declaration
of bankruptcy from a court for the taxpayer, the tax authority shall update
this information and change the taxpayer’s TIN status to status No. 06 with
reason No. 07 or reason No. 12. The supervisory tax authority shall cooperate
with the supervisory tax authority in determining tax obligations of the
taxpayer to propose to the court for recovery of tax debts in accordance with
the Law on Bankruptcy.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
The tax authority shall receive
complete documents, compile a list of incomplete tax declaration dossier, use
of invoices, taxes and other revenues payable to the state budget or
outstanding, and impose penalties for violations of laws on tax and invoices up
to the time the taxpayer submits an application for TIN deactivation as
prescribed, without requiring the tax authority to verify the operation of the
taxpayer at the registered location in this case.
Within 03 working days after the
taxpayer fully complies with the decisions on imposition of penalties for
administrative violations against tax and invoices, and fully pays the taxes
and other revenues payable or owed to the state budget, the tax authority shall
change the status of taxpayer’s TIN and dependent unit’s TIN to status No. 06
with reason therefor No. 03 in the taxpayer registration system.
The supervisory tax authority shall
follow the steps specified in points a.2, a.3, a.4 and a.5 clause 1 Article 16
hereof, the supervisory tax authority shall follow the steps specified in point
b clause 1 Article 16 hereof.
6. A tax authority shall deactivate
a taxpayer’s TIN after issuing a notice of the taxpayer's non-operation at the
registered location (excluding the cases specified in point c clause 5 of this
Article) in the following cases:
a) The taxpayer specified in clause
2 Article 4 hereof has fulfilled their tax- and invoice-related obligations
according to the provisions of the Law on Tax Administration and Article 15
hereof or has not incurred any tax- and invoice-related obligations.
b) The taxpayer has their
outstanding tax, late payment interest or fines cancelled according to the
provisions of clause 3 Article 85 of the Law on Tax Administration, has the
overpaid amounts settled as prescribed at Point c, Clause 3, Article 60 of the
Law on Tax Administration (if the taxpayer has fulfilled their tax obligations)
and has completed invoice procedures in accordance with the law on invoices.
In the case where the taxpayer is
an enterprise, cooperative or artel of which the dissolution has not been
updated on the National Business Registration Information System, the tax
authority shall send a list of enterprises, cooperatives or artels whose
non-operation at the registered locations has been notified by the tax
authority and deactivate the TIN of the business registration authority for
handling and updating of legal status of the enterprise, cooperative or artel
in accordance with the provisions of law on business registration, cooperative
registration and artel registration.
Section 5. TIN
REACTIVATION
Article 18.
Applications for TIN reactivation
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Application for TIN reactivation
of a taxpayer:
a) If a taxpayer, specified in
clause 2 Article 4 hereof, has the TIN deactivated by a tax authority and the
establishment and operation license or equivalent license revoked by a
competent authority, but then such competent authority reverses such revocation
in writing, the taxpayer may submit an application for TIN reactivation to the
supervisory tax authority within 10 working days from the date on which the
revocation is reversed.
The application includes:
- The application form for TIN
reactivation No. 25/DK-TCT enclosed herewith;
- Copy of document reversing the revocation
of establishment and operation license or equivalent license of the competent
authority.
b) After the tax authority issues a
notice of taxpayer’s non-operation at the registered location as prescribed in
clause 3 Article 11 or Article 17 hereof, if the enterprise registration
certificate, cooperative registration certificate, certificate of operation
registration of branch or representative office, establishment and operation
license or equivalent license has not been revoked and the TIN has not been
deactivated, the taxpayer may submit an application for TIN reactivation using
form No. 25/DK-TCT hereto appended to the supervisory tax authority before the
tax authority issues a notice of TIN deactivation as prescribed.
If the taxpayer has relocated their
headquarters without notifying the tax authority or the business registration
authority, the taxpayer must write the current address of the headquarters and
specify reasons in the application form for TIN reactivation, and encloses the
application for changing information on taxpayer registration according to the
provisions of Article 10 hereof.
c) If the taxpayer specified in
clause 2 Article 4 hereof wishes to resume their business operations after
submitting an application for TIN deactivation to the tax authority as
prescribed in clause 1 Article 14 hereof and the tax authority has not yet
issued a notice of TIN deactivation according to the provisions of Article 16
hereof, the taxpayer may submit a written request for TIN reactivation using
form No. 25/DK-TCT enclosed herewith to the supervisory tax authority by the
day on which the tax authority issues a notice of TIN deactivation.
d) An enterprise or cooperative or
its dependent unit has submitted an application for TIN deactivation due to
full division, merger, acquisition or closure of dependent unit to a tax
authority as prescribed in clause 2 Article 14 of this Circular, and then
issues a document reversing the division decision, merger or acquisition
agreement or document reversing the decision to close dependent units and the
taxpayer has not submitted application for closure to the business registration
authority, the taxpayer may submit an application for TIN reactivation to the
supervisory tax authority.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- The application form for TIN
reactivation No. 25/DK-TCT enclosed herewith;
- Copy of document reversing the
division decision, merger or acquisition agreement; copy of document reversing
the decision to close dependent units
The taxpayer applying for TIN
reactivation as prescribed in points b, c and d of this clause shall fulfill
their tax- and invoice-related obligations according to the provisions of
clause 4 Article 5 of Decree No. 126/2020/ND-CP before their TIN is
reactivated.
2. An application for TIN reactivation
of an enterprise, cooperative or artel whose legal status is restored according
to the provisions of law on enterprise/cooperative/artel registration includes
information on the restoration of legal status of the enterprise, cooperative,
artel, dependent unit of enterprise or dependent unit of cooperative sent by a
business registration authority to a tax authority through the National
Business Registration Information System to the taxpayer registration system.
In case of the enterprise, cooperative
or artel whose non-operation at the registered location has been notified by
the tax authority, the taxpayer shall, after having their legal status restored
by the business registration authority according to the provisions of law on
enterprise/cooperative/artel registration, submit an application for TIN
reactivation to the supervisory tax authority according to the provisions of
clause 1 of this Article.
Article 19.
Processing applications for TIN reactivation and giving processing results
1. For an application filed by a
taxpayer: The tax authority shall receive and process the application for TIN
reactivation and give the processing results to the taxpayer as prescribed in
Articles 40, 41 of the Law on Tax Administration, clause 4 Article 6 of Decree
No. 126/2020/ND-CP and the following regulations:
a) The application for TIN
reactivation filed by the taxpayer shall be processed according to the
provisions of point a clause 1 Article 18 hereof.
Within 03 working days after
receiving the application from the taxpayer, the tax authority shall:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- Re-print the certificate of
taxpayer registration or TIN notification if the taxpayer filed the original
with the tax authority together with the application for TIN deactivation.
- Update the taxpayer’s TIN status
on the taxpayer registration system on the same business day or no later than
early next business day from the date of issuing the notice of TIN reactivation
If the taxpayer's TIN status has
been changed to status No. 06, the tax authority shall conduct a site
inspection at the taxpayer’s address in a manner similar to that specified in
point b of this clause before their TIN is reactivated.
b) The application for TIN
reactivation filed by the taxpayer shall be processed according to the
provisions of point b clause 1 Article 18 hereof
b.1) Within 10 business days after
receiving a complete application for TIN reactivation as prescribed, the tax
authority shall make a list of incomplete tax declaration dossiers, use of
invoices, taxes and other revenues payable or owed to the state budget and
impose penalties on violations of law on tax and invoices, until the date on
which the application for TIN reactivation is submitted, and conduct a site
inspection at the taxpayer’s address and enclose a record of verification of
the taxpayer’s operation at the taxpayer’s headquarters using form No.
15/BB-XMHD hereto appended to the application for the taxpayer’s TIN
reactivation (the record must be countersigned by the taxpayer).
If the taxpayer has its dependent
units, the supervisory tax authority of the managing unit shall notify the
supervisory tax authority of the dependent units to request the dependent units
to fulfill their tax obligations before the TIN is reactivated. In the case
where a dependent unit is unable to fulfill tax obligations, the managing unit
shall fulfill tax obligations of the dependent unit before the TIN is
reactivated.
b.2) In the case where the taxpayer
has relocated their headquarters without notifying the tax authority or the
business registration authority of such relocation, if the taxpayer encloses
the valid and complete application for changing information, the tax authority
shall conduct a site inspection at the taxpayer’s current address as follows:
- In case the headquarters where
the taxpayer is operating falls within the jurisdiction of the tax authority:
The tax authority shall carry out in a same manner as that specified in point
b.1 of this clause.
- In case the headquarters where
the taxpayer is operating does not fall within the jurisdiction of the tax
authority: The tax authority in charge of the old location shall send a written
request to the tax authority in charge of the new location for cooperating with
the local authorities in conducting inspection, making record and sending
results to the tax authority in charge of the old location.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b.3) Within 03 working days from
the day on which the taxpayer fully complies with the decisions on imposition
of administrative penalties for tax- and invoice-related offences, fully pays
the taxes and other revenues payable or owed to the state budget (including tax
obligations of dependent units (if any), except for certain cases stipulated in
Clause 4, Article 6 of Decree No. 126/2020/ND-CP in which a competent authority
permits tax debt to be paid by instalments), defers tax debt or exempts late
payment interest on tax debt, the tax authority shall:
- Send a notice of TIN reactivation
using form No. 19/TB-DKT or a notice of TIN reactivation following the managing
unit using form No. 37/TB-DKT (if any) hereto appended to the taxpayer or
dependent units (if the managing unit’s TIN is reactivated).
- Update the taxpayer’s TIN status
on the taxpayer registration system on the same business day or no later than
early next business day from the date of issuing the notice of TIN
reactivation. In a case where an enterprise, cooperative, artel, dependent unit
of the enterprise or cooperative has its TIN reactivated according to the
provisions of this point, the tax authority shall update the TIN status
corresponding to the legal status on the National Business Registration
Information System after ending the legal status “non-operation at the
registered location”.
The tax authority shall disclose
the notice of TIN reactivation on the web portal of General Department of
Taxation as prescribed in Article 22 hereof. The state management agencies
including: customs authority, business registration authority (unless
business registration and taxpayer registration have available data linking),
the procuracy, police authority, market surveillance authority, establishment
and operation licensing authority) and other entities shall search information
and status of the taxpayer’s TIN disclosed by the tax authority for state
management and other work purposes.
c) The application for TIN
reactivation filed by the taxpayer shall be processed according to the
provisions of points c and d clause 1 Article 18 hereof
Within 10 business days after
receiving a complete application for TIN reactivation as prescribed, the tax
authority shall make a list of incomplete tax declaration dossiers, use of
invoices, taxes and other revenues payable or owed to state budget and impose
penalties on violations of law on tax and invoices, until the date on which the
application for TIN reactivation is submitted.
Within 3 working days from the day
on which the taxpayer fully complies with the decisions on imposition of
administrative penalties for tax- and invoice-related offences, fully pays the
taxes and other revenues payable or owed to the state budget (except for
certain cases stipulated in Clause 4 Article 6 of Decree No. 126/2020/ND-CP in
which a competent authority permits tax debt to be paid by instalments), the
tax authority shall:
- Send a notice of TIN reactivation
using form No. 19/TB-DKT or a notice of TIN reactivation following the managing
unit using form No. 37/TB-DKT (if any) hereto appended to the taxpayer or
dependent units (if the managing unit’s TIN is reactivated).
- Re-print the certificate of
taxpayer registration or TIN notification if the taxpayer filed the original
with the tax authority together with the application for TIN deactivation.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
If the taxpayer's TIN status has
been changed to status No. 06, the tax authority shall conduct a site
inspection at the taxpayer’s address in a manner similar to that specified in
point b of this clause before their TIN is reactivated.
d) The tax authority shall issues a
notice of TIN non-reactivation using form No. 38/TB-DKT enclosed herewith to
the taxpayer in the following cases:
d.1) the taxpayer submits an
incomplete application for TIN reactivation or is not eligible for TIN
reactivation as prescribed in clause 1 Article 18 hereof.
d.2) the taxpayer fails to fulfill
their tax- and invoice-related obligations with the tax authority within 30
days from the day on which the tax authority issues a notice of the list of
incomplete tax declaration dossiers, use of invoices, taxes and other revenues
payable or owed to state budget and imposes penalties on violations of law on
tax and invoices according to the provisions of points b and c of this clause
but the taxpayer cannot justify according to the provisions of Clause 4, Article
6 of Decree No. 126/2020/ND-CP .
d.3) the taxpayer is subject to
verification of operation at their headquarters before their TIN is reactivated
as prescribed in points a, b and c of this clause but the inspection results
indicate that the taxpayer does not operate at the registered location or
registered location; or the enterprise, cooperative or artel has relocated
their headquarters but the tax authority has assessed risks and decided not to
reactivate the TIN for the new location.
2. The application for TIN
reactivation filed by a taxpayer shall be processed according to the provisions
of clause 2 Article 18 hereof
When a tax authority receives
information on restoration of legal status of an enterprise, cooperative,
artel, dependent unit of the enterprise or dependent unit of the cooperative
from a business registration authority through the National Business
Registration Information System, the tax authority shall reactivate the
taxpayer’s TIN on the same day of receiving the information on the taxpayer
registration system.
In case of the taxpayer whose
non-operation at the registered location has been notified by the tax
authority, the tax authority shall re-update the reasons for the status No. 06.
After receiving the application for TIN reactivation from the taxpayer in
accordance with the provisions of point b clause 1 Article 18 hereof, the tax
authority shall process it according to the provisions of point b clause 1 of
this Article.
Section 6. TAXPAYEr registration IN CASEs OF
RESTRUCTURING OF ORGANIZATIONS
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Full division of an organization
a) Regarding the fully divided
organization (predecessor organization):
The fully divided organization
shall follow the procedures for TIN deactivation with the supervisory tax
authority according to the provisions of Article 39 of the Law on Tax
Administration and Article 14 of this Circular.
On the basis of the application for
deactivation of TIN of the fully divided organization, the tax authority shall
follow procedures and processes to deactivate the TIN of the fully divided
organization according to the provisions of Article 39 of the Law on Tax
Administration and Articles 15 and 16 hereof.
b) Regarding the new organizations established
after full division (successor organizations):
The new organizations shall follow
procedures for taxpayer registration with the tax authority according to the
provisions of Articles 31, 32 and 33 of the Law on Tax Administration and
Article 7 hereof.
On the basis of the application for
taxpayer registration of a new organization, the tax authority shall follow
procedures and processes to grant a TIN to the taxpayer according to the
provisions of Article 34 of the Law on Tax Administration and Article 8 hereof.
2. Partial division of an
organization
a) Regarding the partially divided
organization (original organization):
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
The application includes:
- Application form for amendments
to taxpayer registration information No. 08-MST hereto appended;
- Copy of the decision on partial
division or equivalent document;
- Copy of the establishment and
operation license, establishment decision or another equivalent document.
The tax authority shall follow
procedures for changing information on taxpayer registration of the
organization as prescribed in Article 36 of the Law on Tax Administration and
Article 11 hereof. The organization shall keep using the TIN already issued to
fulfill further tax obligations.
b) Regarding the new organizations
established after the partial division:
The new organizations shall follow
procedures for taxpayer registration with the tax authority according to the
provisions of Articles 31, 32 and 33 of the Law on Tax Administration and
Article 7 hereof.
On the basis of the application for
taxpayer registration of a new organization, the tax authority shall follow
procedures and processes to grant a TIN to the taxpayer according to the
provisions of Article 34 of the Law on Tax Administration and Article 8 hereof.
3. Acquisition of organizations
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a) Regarding acquired
organizations:
The acquired organizations shall
follow the procedures for TIN deactivation with the supervisory tax authority
according to the provisions of Article 39 of the Law on Tax Administration and
Article 14 of this Circular.
On the basis of the application for
deactivation of TIN of the acquired organization, the tax authority shall
follow procedures and processes to deactivate the TIN of the acquired
organization according to the provisions of Article 39 of the Law on Tax
Administration and Articles 15 and 16 hereof.
b) Regarding the acquiring
organization:
After the acquisition, if any
change to the taxpayer registration occurs, the acquiring organization shall
follow procedures for change of information on taxpayer registration with the
supervisory tax authority within 10 working days after being issued with the
establishment and operation license, establishment decision or another
equivalent document.
The application includes:
- Application form for amendments
to taxpayer registration information No. 08-MST hereto appended;
- Copy of acquisition contract or
equivalent document;
- Copy of the establishment and
operation license, establishment decision or another equivalent document.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4. Merger of organizations
a) Regarding the merging
organizations:
The merging organizations shall follow
the procedures for TIN deactivation with the supervisory tax authority
according to the provisions of Article 39 of the Law on Tax Administration and
Article 14 of this Circular.
On the basis of the application for
deactivation of TIN of the merging organization, the tax authority shall follow
procedures and processes to deactivate the TIN of the merging organization
according to the provisions of Article 39 of the Law on Tax Administration and
Articles 15 and 16 hereof.
b) Regarding the merged organization:
The merged organization shall
follow procedures for taxpayer registration with the tax authority according to
the provisions of Articles 31, 32 and 33 of the Law on Tax Administration and
Article 7 hereof.
On the basis of the application for
taxpayer registration of the merged organization, the tax authority shall
follow procedures and processes to grant a TIN to the taxpayer according to the
provisions of Article 34 of the Law on Tax Administration and Article 8 hereof.
Article 21.
Taxpayer registration in cases of operating model conversion
1. Dependent units converted into
independent units or vice versa
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
On the basis of the application for
taxpayer registration of the independent unit or dependent unit after
conversion, the tax authority shall follow procedures and processes to grant a
TIN to the taxpayer according to the provisions of Article 34 of the Law on Tax
Administration and Article 8 hereof.
On the basis of the
application for deactivation of TIN of the independent unit or dependent unit
before conversion, the tax authority shall follow procedures and processes to
deactivate the TIN of the organization according to the provisions of Article
39 of the Law on Tax Administration and Articles 15 and 16 hereof.
2. Independent units converted into
dependent units of the other managing units
If an independent unit is converted
into a dependent unit of another managing entity, it shall be issued with a
13-digit TIN according to the TIN of the new managing unit. The independent
unit shall follow the procedures for TIN deactivation with the tax authority
according to the provisions of Article 39 of the Law on Tax Administration and
Article 14 of this Circular. The dependent unit shall apply for taxpayer
registration according to the provisions of Articles 31, 32 and 33 of the Law
on Tax Administration and Article 7 hereof. The managing entity shall declare
the newly-corporated dependent unit in the Schedule of dependent units, using
form No. BK02-DK-TCT hereto appended as prescribed in Article 10 hereof.
On the basis of the application for
taxpayer registration of the dependent unit, the tax authority shall follow
procedures and processes to grant a TIN to the taxpayer according to the
provisions of Article 34 of the Law on Tax Administration and Article 8 hereof.
On the basis of the application for
deactivation of TIN of the independent unit, the tax authority shall follow
procedures and processes to deactivate the TIN of the organization according to
the provisions of Article 39 of the Law on Tax Administration and Articles 15
and 16 hereof.
3. Dependent units of a managing
unit converted into dependent units of another managing unit
If a dependent unit of a managing
unit (hereinafter referred to as the former dependent unit) is converted into
the dependent unit of another managing unit (hereinafter referred to as the
latter dependent unit), it is required to follow procedures for TIN
deactivation of the former dependent unit with the supervisory tax authority as
prescribed in Article 39 of the Law on Tax Administration and Article 14
hereof. The latter dependent unit shall apply for taxpayer registration with
the tax authority according to the provisions of Articles 31, 32 and 33 of the
Law on Tax Administration and Article 7 hereof. The managing entity shall
declare the newly-corporated dependent unit in the Schedule of dependent units,
using form No. BK02-DK-TCT hereto appended as prescribed in Article 10 hereof.
On the basis of the application for
taxpayer registration of the latter dependent unit, the tax authority shall
follow procedures and processes to grant a TIN to the taxpayer according to the
provisions of Article 34 of the Law on Tax Administration and Article 8 hereof.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Chapter III
PROCEDURES FOR TAXPAYER
REGISTRATION FOR TAXPAYERS WHO ARE HOUSEHOLD BUSINESSES, HOUSEHOLDS, AND
INDIVIDUALS
Section 1. First-time taxpayer registration
Article 22.
Applications for first-time taxpayer registration and locations of submission
thereof
Applications for first-time
taxpayer registration and locations of submission thereof in cases where
household businesses apply for taxpayer registration together with business
registration under the interlinked single-window system are applications for
registration of household businesses according to the Government's regulations
on household businesses.
Applications for first-time
taxpayer registration and locations of submission thereof in cases where
households or individuals directly apply for taxpayer registration shall comply
with the provisions of clause 3 Article 31; clause 2, clause 3 Article 32 of
the Law on Tax Administration and the following regulations:
1. Regarding households and
individuals specified in points i, k, l and n clause 2 Article 4 hereof falling
into the cases of using PINs instead of TINs according to the provisions of
clause 5 Article 5 hereof
a) In a case where a household or
individual engages in business specified in point i clause 2 Article 4 hereof
a.1) Location of submission of application:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- At the Sub-department of Taxation
or regional Sub-department of Taxation of the area where the individual
business resides (in cases of no fixed business locations).
a.2) An application for taxpayer
registration:
Application form for taxpayer
registration No. 03-DK-TCT hereto appended, or tax declaration dossier as
prescribed by law on tax administration.
b) In the case where the individual
specified in point k or n clause 2 Article 4 hereof pays their PIT through an
income payer and authorizes the income payer to apply for taxpayer registration
for themselves or their dependents
b.1) Location of submission of
application:
- At the income payer.
- In the case where an individual
pays their PIT at multiple income payers within the same period of tax payment,
the individual shall only authorize one income payer to apply for taxpayer
registration and notify their PIT and their dependents' PITs to the other
income payers to use them in tax deduction, declaration and payment.
b.2) Required documents in an
application for taxpayer registration of an individual or their dependent(s):
Letter of attorney Form No. 41/UQ-DKT enclosed herewith.
b.3) The income payer shall record
consolidated information on taxpayer registration of the individual on the
application form for taxpayer registration No. 05-DK-TH-TCT enclosed herewith,
and consolidated information on taxpayer registration of the individual’s
dependent on the application form for taxpayer registration No. 20-DK-TH-TCT
enclosed herewith and send them to the tax authority directly managing the
income payer.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) In the case where the individual
specified in point k or n clause 2 Article 4 hereof does not pay their PIT
through an income payer and does not authorize the income payer to apply for
taxpayer registration for themselves
c.1) Location of submission of
application:
- At the Department of Taxation
where he/she has worked, if he/she is a resident earning salaries or wages from
an international organization, embassy, or consulate in Vietnam but such
organization has not withheld his/her salaries or wages for tax payment
purpose.
- At the Department of taxation
where the work arises in Vietnam, if the individual earns his/her income from
salaries or wages paid by organizations or individuals from abroad.
- At the Sub-department of Taxation
or regional Sub-department of Taxation of the area where the individual resides
for other cases.
c.2) The application for taxpayer
registration:
- Regarding the individual who
earns taxable incomes. Application form for taxpayer registration No. 05-DK-TCT
hereto appended.
- Regarding his/her dependent:
Application form for taxpayer registration No. 20-DK-TCT hereto appended.
d) Regarding the household or
individual (excluding cases of taxpayer registration specified in points a, b
and c of this Clause) applying for taxpayer registration through tax
declaration dossier:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
At the Sub-department of Taxation
or regional Sub-department of Taxation where the household or individual incurs
obligations to the state budget.
d.2) An application for taxpayer
registration:
- Tax declaration dossier as
prescribed by law on tax administration. In case of absence of a tax
declaration dossier, if the tax authority and state management agency have
their data linking available, the tax authority shall avail the transfer note
sent by the state management agency.
dd) After the first-time taxpayer
registration, if the individual engages in another business or establishes
another business location besides the registered business location, the
individual shall use their PIN to make out an income tax declaration dossier
with the Sub-department of Taxation of area where the business is conducted in
accordance with law on tax administration.
2. Regarding individuals specified
in points i, k, l and n clause 2 Article 4 hereof who are issued with TINs by
tax authorities according to the provisions of point a clause 4 Article 5
hereof
a) In a case where a individual
engages in business specified in point i clause 2 Article 4 hereof
a.1) Location of submission of
application:
- At the Sub-department of Taxation
or regional Sub-department of Taxation of the area where the household or
individual has a fixed business location, or where the individual has real
estate for lease.
- At the Sub-department of Taxation
or regional Sub-department of Taxation of the area where the individual
business resides (in cases of no fixed business locations).
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- Application form for taxpayer
registration No. 03-DK-TCT hereto appended, or tax declaration dossier as
prescribed by law on tax administration.
- Copy of unexpired passport of the
individual; copy of valid documents, if the individual business conducts the
activities of buying, selling, and exchanging goods at the border market as
stipulated in Article 16 of Decree No. 14/2018/ND-CP dated January 23, 2018, of
the Government elaborating border trade.
b) In the case where the individual
specified in point k or n clause 2 Article 4 hereof pays their PIT through an
income payer and authorizes the income payer to apply for taxpayer registration
for themselves or their dependents
b.1) Location of submission of
application:
- At the income payer.
- In the case where an individual
pays their PIT at multiple income payers within the same period of tax payment,
the individual shall only authorize one income payer to apply for taxpayer
registration to be issued with a TIN by the tax authority. The individual shall
notify TIN of themselves and their dependents to the income payer for use in
tax deduction, declaration and payment.
b.2) Required documents in an
application for taxpayer registration of an individual or their dependent(s):
- Letter of attorney Form No.
41/UQ-DKT enclosed herewith;
- Copy of unexpired passport of the
individual or their dependent or copy of another valid legal personal
identification document (if there is no passport).
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
The income payer shall use the TIN
issued by the tax authority to the individual or their dependent in tax
deduction, declaration or payment according to the provisions of law.
c) In the case where the individual
specified in point k or n clause 2 Article 4 hereof does not pay their PIT
through an income payer and does not authorize the income payer to apply for
taxpayer registration for themselves
c.1) Location of submission of
application:
- At the Department of
Taxation where he/she has worked, if he/she is a resident earning salaries or
wages from an international organization, embassy, or consulate in
Vietnam but such organization has not withheld his/her salaries or wages
for tax payment purpose.
- At the Department of taxation
where the work arises in Vietnam, if the individual earns his/her income from
salaries or wages paid by organizations or individuals from abroad.
c.2) An application for taxpayer
registration:
- Regarding the individual who
earns taxable incomes.
+ Application form for taxpayer
registration No. 05-DK-TCT enclosed herewith and copy of unexpired passport of
the individual.
Copy of the designation document of
the employer in case the foreigner does not reside in Vietnam in accordance
with the law on personal income tax and is sent to Vietnam to work but receives
income abroad.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
+ Application form for taxpayer
registration No. 20-DK-TCT hereto appended;
+ Copy of unexpired passport of the
individual or their dependents or copy of another valid legal personal
identification document (if there is no passport).
d) Regarding the individual (excluding
cases of taxpayer registration specified in points a, b and c of this Clause)
applying for taxpayer registration through a tax declaration dossier:
d.1) Location of submission of
application:
At the Sub-department of Taxation
or regional Sub-department of Taxation where the individual incurs obligations
to the state budget.
d.2) An application for taxpayer
registration:
- Tax declaration dossier as
prescribed by law on tax administration. In case of absence of a tax
declaration dossier, if the tax authority and state management agency have
their data linking available, the tax authority shall avail the transfer note
sent by the state management agency.
- Copy of unexpired passport of the
individual or copy of another valid legal personal identification document (if
there is no passport).
dd) After the first-time taxpayer
registration, if the individual engages in another business or establishes
another business location besides the registered business location, the
individual shall use their issued TIN to make out an income tax declaration
dossier with the Sub-department of Taxation of area where the business is
conducted in accordance with law on tax administration.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a) Locations of submission of
applications: comply with Points a, c and d Clause 6 Article 7 of this Circular
b) Applications for taxpayer
registration: comply with Points a, c and d Clause 6 Article 7 of this
Circular.
4. Foreign individuals who are
non-residents in Vietnam, specified in point e clause 2 Article 4 hereof,
directly applying for taxpayer registration, shall directly submit applications
for first-time taxpayer registration according to the provisions of the
Circular of the Ministry of Finance guiding implementation of certain Articles
of the Law on Tax Administration.
Article 23.
Processing applications for first-time taxpayer registration and issuance of
certificates of taxpayer registration, TIN notifications
1. Regarding an application for
taxpayer registration of a taxpayer specified in clause 1 Article 22 hereof
a) In the case where the
application is complete and the individual's information matches the
information in the National Population Database:
a.1) The tax authority shall update
the information on the application for taxpayer registration into the taxpayer
registration system within 03 (three) working days from the date the tax
authority receives the complete application from the taxpayer and notifies the
taxpayer of the matching results to the registered email or phone number of the
individual, while also notifying the TIN to the individual for use until the
end of June 30, 2025.
a.2) In case the application for
taxpayer registration of a household or individual business is in accordance
with the provisions of point a clause 1 Article 22 of this Circular, the tax
authority shall issue the “certificate of taxpayer registration” using form No.
10-MST enclosed herewith to the household or individual business within 03
working days from the day on which the tax authority receives a complete
application from the taxpayer.
b) In case the application is
incomplete or the individual’s information does not match the information in
the National Population Database:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b.2) In case the individual applies
for taxpayer registration at an income payer, the tax authority shall notify
the income payer of the list of individuals providing information that does not
match the information in the National Population Database using Form No.
40/TB-DKT enclosed herewith within 02 working days after receiving the
application. The income payer shall notify results to the individual and submit
the application for taxpayer registration after the individual adjusts
information.
2. Regarding an application for
taxpayer registration of a taxpayer specified in clause 2 or 3 Article 22
hereof
a) If the application satisfies requirements
for issuance of a TIN, the tax authority shall issue a certificate of taxpayer
registration or a TIN notification according to the provisions of clause 1 or
clause 2 Article 34 of the Law on Tax Administration to the taxpayer as
follows:
a.1) “Certificate of taxpayer
registration” using form No. 10-MST enclosed herewith shall be issued by the
tax authority to the individual business submitting the application for
taxpayer registration in accordance with the provisions of point a clause 2
Article 22 of this Circular.
a.2) “TIN notification” using Form
No. 14-MST enclosed herewith shall be sent by the tax authority to the
individual or income payer applying for taxpayer registration in accordance
with the provisions of point b, c or d clause 2 Article 22 of this Circular.
If the individual applies for
taxpayer registration at an income payer, the income payer shall notify the
individual of his/her TIN for use in tax deduction, declaration or payment as
prescribed by law.
If the individual applies for
taxpayer registration via a tax declaration dossier as prescribed in point d
clause 2 Article 22 of this Circular and the tax authority calculates tax and
issues a notification of payment according to the provisions of law on taxpayer
registration, the issued individual’s TIN shall be written on the notification
of payment.
a.3) “notification of withholding
agent’s TIN” using form No. 11-MST hereto appended shall be granted by the tax
authority to the individual applying for taxpayer registration (applicant) for
the purposes of withholding taxes and remitting taxes on behalf of the
applicant according to the provisions of clause 3 Article 22 hereof.
a.4) The tax authority shall
process the application and send the "certificate of taxpayer
registration", "notice of the individual’s TIN”, “notice of
withholding agent’s TIN” to the taxpayer through the web portal of the General
Department of Taxation within 03 working days from the day on which the tax
authority receives the complete application from the taxpayer in accordance
with the provisions of clause 2 or 3 Article 22 hereof. In case the taxpayer
applies for receiving results in person at the tax authority or by post, the
tax authority shall send results to the one-stop division of the tax authority
or via public postal service to the registered taxpayer’ address.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
In case the individual applies for
taxpayer registration at an income payer, the tax authority shall send a
notification of the list of individuals not eligible for a TIN using form No.
40/TB-DKT enclosed herewith to the income payer within 02 working days after
receiving the application with reasons for the rejection and requirements for
the taxpayer. The income payer shall notify reasons for ineligibility for TIN
to the individual for adjustment or addition to his/her information. The income
payer shall submit the modified application for taxpayer registration to the
tax authority for issuance of the individual’s TIN as per regulations.
Article 24.
Renewal of certificates of taxpayer registration and TIN notifications
Certificates of taxpayer
registration and TIN notifications shall be reissued according to the
provisions of clause 3 Article 34 of the Law on Tax Administration and the
following regulations:
1. If certificates of taxpayer
registration, TIN notifications are lost, torn, or burnt, the taxpayers shall
submit written requests for reissuance of certificates of taxpayer registration
or TIN notifications using form No. 13-MST hereto appended to the supervisory
tax authorities.
2. The tax authorities shall
re-issue the certificates of taxpayer registration, TIN notifications through
the web portal of the General Department of Taxation within 2 working days
after receiving complete applications as prescribed. In case the taxpayers
apply for receiving results in person at the tax authorities or by post, the
tax authorities shall send results to the one-stop divisions of the tax authorities
or via public postal services to the registered taxpayers’ addresses.
Section 2.
CHANGE OF TAXPAYER REGISTRATION INFORMATION
Article 25.
Applications for change of taxpayer registration information and locations of
submission thereof
Applications for change of taxpayer
registration information and locations of submission thereof of household
businesses, households and individuals shall comply with the provisions of
Article 36 of the Law on Tax Administration and the following regulations:
1. A household business, household
or individual business changes taxpayer registration information which does not
alter supervisory tax authority
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) The household or individual
business specified in point I clause 2 Article 4 of this Circular shall submit
an application for changing information to the supervisory tax authority. The
application consists of:
- Application form for amendments
to taxpayer registration information No. 08-MST hereto appended.
- Copy of unexpired passport of
individual in case of change, for individual business that is issued with a TIN
by the tax authority according to the provisions of point a clause 4 Article 5
hereof.
2. A household business applying
for taxpayer registration according to the interlinked single-window system,
when relocating their headquarters to another province or central-affiliated
city or to another district-level division within the same province or
central-affiliated city alters the supervisory tax authority, shall:
a) At the old location
The household business shall submit
an application for changing taxpayer registration information to the
supervisory tax authority (the tax authority in charge of the old location) to
complete the tax-related procedures before submitting application for
relocating the headquarters to the business registration authority.
The application submitted to the
tax authority in charge of the old location includes: Application form for
amendments to taxpayer registration information No. 08-MST hereto appended.
b) After receiving the notice of
taxpayer’s relocation form No. 09-MST hereto appended from the tax authority in
charge of the old location, the household business shall apply for relocation
of headquarters at the business registration authority as per the law on
household business registration.
3. The household or individual
business specified in point i clause 2 Article 4 hereof shall, when relocating
their headquarters to another province or central-affiliated city, or to
another district-level division within the same province or central affiliated
city alters the supervisory tax authority, shall
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
The household or individual
business shall submit an application for changing taxpayer registration
information to the supervisory tax authority (the tax authority in charge of
the old location). The application submitted to the tax authority in charge of
the old location includes: Application form for amendments to taxpayer registration
information No. 08-MST hereto appended.
b) At the new location
The household or individual
business shall submit an application for changing taxpayer registration
information to the Sub-Department of Taxation or Regional Sub-Department of
Taxation of the new location within 10 working days after the tax authority in
charge of the old location issues a notice of taxpayer’s relocation form No.
09-MST hereto appended. The application for changing taxpayer registration
information is the application for relocation to the tax authority in charge of
the new location using form No. 30/DK-TCT hereto appended.
4. The individual specified in
point k, l or n clause 2 Article 4 hereof shall, when changing taxpayer
registration information of themselves and their dependents (including change
of the supervisory tax authority), submit an application to the income payer or
Sub-Department of Taxation or Regional Sub-Department of Taxation of the area
where the individual has applied for a permanent or temporary residence permit
(in case the individual does not work at the income payer or does not authorize
the income payer):
a) The application for changing
taxpayer registration information, if the application is submitted to the
income payer, including: Letter of attorney Form No. 41/UQ-DKT enclosed
herewith (if no letter of attorney has previously been submitted to the income
payer). The individual or their dependent that is issued with a TIN by the tax
authority according to the provisions of point a clause 4 Article 5 of this
Circular shall submit their application together with the copy of passport
which contains changed information relating to taxpayer registration of the
individual or their dependent.
The income payer shall record
consolidated changes of the individual on the application form for taxpayer
registration No. 05-DK-TH-TCT and changes of the individual’s dependent on the
application form for taxpayer registration No. 20-DK-TH-TCT enclosed herewith
and send them to the tax authority directly managing the income payer.
b) The application for changing
taxpayer registration information, if the application is submitted directly to
the tax authority, including: Application form for amendments to taxpayer
registration information No. 08-MST or 20-DK-TCT hereto appended. The
individual or their dependent who is issued with a TIN by the tax
authority according to the provisions of point a clause 4 Article 5 of this
Circular shall submit their application together with the copy of their
unexpired passport which contains changed information on taxpayer registration.
5. Foreign individuals who are
non-residents in Vietnam, specified in point e clause 2 Article 4 hereof,
directly applying for taxpayer registration, shall submit applications for
changing taxpayer registration information according to the provisions of the
Circular of the Ministry of Finance guiding implementation of certain Articles
of the Law on Tax Administration.
Article 26.
Processing applications for change of taxpayer registration information and
giving processing results
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. The household or individual
shall change the taxpayer registration information according to the provisions
of clause 1, clause 4 Article 25 hereof
a) Changing information not
mentioned in the certificate of taxpayer registration or TIN notification:
Within 2 working days after
receiving a complete application from the taxpayer, the supervisory tax
authority of the taxpayer shall update the changed information in the taxpayer
registration system.
b) Changing information mentioned
in the certificate of taxpayer registration or TIN notification:
Within 3 working days after
receiving a complete application from the taxpayer, the supervisory tax
authority of the taxpayer shall update the changed information in the taxpayer
registration system; and issue a certificate of taxpayer registration or TIN
notification with updated information.
2. The household business,
household or individual business shall change the taxpayer registration
information according to the provisions of clause 2, clause 3 Article 25 hereof
a) At the tax authority in charge
of the old location:
Within 5 working days from the day
on which the decision on administrative penalty for violations against
regulations on taxation or inspection conclusion is issued (for the application
subject to inspection at the taxpayer’s headquarters), or within 7 working days
after receiving the application of the taxpayer (for the application not
subject to inspection at the taxpayer’s headquarters), if the taxpayer has
completed their liabilities with the tax authority in charge of the old
location in accordance with the provisions of clause 3 Article 6 of Decree No.
126/2020/ND-CP , the tax authority shall issue a notice of taxpayer’s relocation
form No. 09-MST hereto appended and submit it to the taxpayer and the tax
authority in charge of the new location.
When the above-mentioned deadline
expires, if the taxpayer fails to complete their liabilities with the tax
authority in charge of the old location, the tax authority in charge of the old
location shall issue a notice of the taxpayer’s relocation form No. 09-MST
enclosed herewith within 03 working days from the day on which the taxpayer
completes their tax obligations with the tax authority in charge of the old
location.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) At the tax authority in charge
of the new location:
Within 3 working days after
receiving a complete application from the taxpayer, the receiving tax authority
shall update the changed information in the taxpayer registration system and
issue a certificate of taxpayer registration or TIN notification with updated
information to the taxpayer.
3. In case the household business
or individual business changing taxpayer registration information according to
the provisions of clause 2 or clause 3 Article 25 of this Circular has
completed procedures for change at the tax authority in charge of the old
location but fails to submit an application for relocating their headquarters
at the business registration authority (for household businesses applying for
taxpayer registration according to an interlinked single-window system) or at
the tax authority in charge of the new location (for individual businesses
specified in point i clause 2 Article 4 hereof), the tax authority shall follow
procedures in the same manner as those specified in clause 3 Article 11 hereof.
Section 3.
SUSPENSION OF BUSINESS OPERATIONS
Article 27.
Notice of suspension of business operations or resumption of operations ahead
of schedule
Upon suspension of business
operations or resumption of business operations ahead of schedule, household
businesses, households or individual businesses shall notify according to the
provisions of clause 1, clause 2 Article 37 of the Law on Tax Administration, Article
4 of Decree No. 126/2020/ND-CP and the following regulations:
1. Households or individual
businesses specified in point i clause 2 Article 4 hereof not subject to
business registration shall submit Notifications Form No. 23/DK-TCT enclosed
herewith to supervisory tax authorities or tax authorities of areas where the
business is conducted within the time limit specified in point c of clause 1,
clause 3, and clause 4 of Article 4 of Decree No. 126/2020/ND-CP .
2. After tax authorities have
issued notices of taxpayer’s non-operation at the registered new locations,
household businesses must carry out procedures for TIN reactivation according
to the provisions of point b clause 2 Article 33 and clause 2 Article 34 of
this Circular before applying for suspension of business operations with
business registration authorities.
In cases where household businesses
fail to complete procedures for TIN reactivation in accordance with the
provisions of clause 2 Article 33 and clause 2 Article 34 of this Circular but
are granted acceptance of suspending business operations by business
registration authorities in accordance with the provisions of law on household
business registration, tax authorities shall not update the business operation
suspension of the household business on the taxpayer registration system.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Notifications of business operation
suspension or business operation resumption ahead of schedule of taxpayers, or
written approvals for business operation suspension or business operation
resumption ahead of schedule of competent state agencies shall be processed in
accordance with clauses 1, 2 Article 37 of the Law on Tax Administration, clauses
1, 3, 4 Article 4 of Decree No. 126/2020/ND-CP and the following regulations:
1. Regarding notifications of
business operation suspension or business operation resumption ahead of
schedule of household businesses and individual businesses in accordance with
the provisions of clause 1 Article 27 of this Circular:
Tax authorities shall process
applications and issue notices of acceptance/rejection of business operation
suspension form No. 27/TB-DKT enclosed herewith to the taxpayers within 2
working days after receiving complete applications as per regulations.
2. In case household businesses
apply for taxpayer registration together with business registration, tax
authorities shall update the business operation suspension or resumption of the
household businesses on the taxpayer registration system when receiving
transactions of exchanging information on the business operation suspension or
resumption from the business registration authorities, except for household
businesses whose non-operation at the registered locations has been notified by
the tax authorities.
Section 4. TIN
DEACTIVATION
Article 29.
Applications for TIN deactivation
1. Applications for TIN
deactivation of household businesses applying for taxpayer registration
according to the interlinked single-window system shall, in the case of closure
of the household businesses, consist of information on the closure of the
household businesses sent to tax authorities through the National Business
Registration Information System.
2. Applications for TIN
deactivation of households or individual businesses specified in point I clause
2 Article 4 hereof shall, in the case of closure, consist of written requests
for TIN deactivation form No. 24/DK-TCT enclosed herewith.
3. Applications for TIN deactivation
of households or individuals specified in points i, k, l and n clause 3 Article
4 hereof shall, in the case where the individuals are dead, missing or legally
incapacitated, consist of related documents of competent authorities certifying
the individuals dead, missing or legally incapacitated (death certificates or
death notices or alternatives of death notices as per the law on civil status
affairs, or the courts’ decisions declaring a person dead, missing or legally
incapacitated); or information in the national population database certifying a
person dead or missing.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5. When individual businesses stops
operating at business locations besides the registered headquarters, they shall
send notifications to supervisory tax authorities of the business locations.
Applications in this case shall be notices of closure at the business locations
using Form No. 24.1/DK-TCT enclosed herewith.
Article 30.
Obligations to be fulfilled prior to TIN deactivation
1. Household businesses applying
for taxpayer registration according to the interlinked single-window system;
households and individual businesses specified in point I clause 2 Article 4
hereof, shall fulfill obligations arising from business operations before
deactivating TINs due to closure as follows:
- Fulfill obligations regarding
invoices in accordance with the law on invoices (if any).
- Submit complete tax declaration
dossiers, fully pay taxes and handle the overpaid taxes according to the
provisions of Articles 43, 44, 47, 60, 67, 68, 70, 71 of the Law on Tax
Administration to tax authorities (for household businesses, households and
individual businesses paying taxes under declarations).
- Fulfill tax payment obligations
and handle the overpaid taxes according to the provisions of Articles 60, 67,
69, 70, 71 of the Law on Tax Administration to tax authorities (for household
businesses, households and individual businesses paying fixed taxes).
2. Household businesses converting
to small and medium-sized enterprises as stipulated in the Law on Provision of
Assistance for Small and Medium-sized enterprises shall fulfill their tax
obligations with supervisory tax authorities or submit written commitments by
small and medium-sized enterprises converted from the household businesses of
inheritance of all tax obligations from the household businesses in accordance
with the law on provision of assistance for small and medium-sized enterprises
to tax authorities.
3. Individuals specified in points
k, l and n clause 2 Article 4 of this Circular shall fulfill tax obligations
and handle overpaid amounts according to the provisions of Articles 60, 67, 69,
70, 71 of the Law on Tax Administration with tax authorities before TIN
deactivation.
4. Where TINs of household
businesses, households or individuals businesses are deactivated due to
closure, TINs of representatives of the household businesses, representatives
of the households and TINs of the individuals shall not be deactivated and can
continue to be used for fulfilling their other personal tax obligations.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. The application for TIN
deactivation specified in clause 1 or 2 Article 29 hereof shall be processed as
follows:
a) The supervisory tax authority
shall:
a.1) Issue a notice that the
taxpayer has stopped operating and is following procedures for TIN deactivation
form No. 17/TB-DKT enclosed herewith to the taxpayer within 02 working days
from the day on which the tax authority receives the complete application for
TIN deactivation according to regulations or information of the business registration
authority, and update the information and change the status of the taxpayer’s
TIN to status “taxpayer has stopped operating and has not completed TIN
deactivation procedures" in the taxpayer registration system on the same
working day or no later than the early next working day of the day on which the
notice is issued.
a.2) Cooperate with the supervisory
tax authority of the business location in settling the taxpayer’s obligations
at the said supervisory tax authority (filing adequate tax declaration dossier,
fulfilling tax- and invoice-related obligations, and handling overpaid taxes
(if any)), offsetting tax obligations or refunding as prescribed.
a.3) Offset or both refund and
offset overpaid tax and undeducted VAT against tax obligations of the taxpayer
as per the Law on Tax Administration and guiding documents.
a.4) Request the customs authority
to certify the fulfilment of tax obligations and other revenues payable to the
state budget by the household business, household or individual business with
respect to import and export activities according to the provisions of Circular
No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs
procedures; customs inspection and supervision; export duty, import duty and
tax administration associated with exports and imports (amended by Circular No.
39/2018/TT-BTC dated April 20, 2018) and Circular No. 19/2021/TT-BTC dated
March 18, 2021 of the Ministry of Finance providing guidance on electronic
transactions in taxation sector (amended and supplemented by Circular No.
46/2024/TT-BTC dated July 09, 2024) within 3 working days from the date of
issuance of the notice that the taxpayer has stopped operating and is following
procedures for TIN deactivation.
a.5) issue a notice of taxpayer's
TIN deactivation form No. 18/TB-DKT enclosed herewith within 03 working days
from the day on which the taxpayer has fulfilled their tax obligations
according to the provisions of the Law on Tax Administration and clause 1 and
clause 2 Article 30 hereof; update the information and change the status of the
taxpayer’s TIN to status “taxpayer has stopped operating and has completed TIN
deactivation procedures" on the same working day or no later than the
early next working day of the day on which the notice is issued. For a
household business applying for taxpayer registration together with business
registration, it is allowed to replace with a notice of taxpayer's fulfilment
of tax obligations when submitting an application for closure to the business
registration authority using Form No. 28/TB-DKT enclosed herewith.
b) The supervisory tax authority of
the business location of the household business or individual business whose
operations are stopped shall:
b.1) perform the tasks specified in
points a.2 and a.3 of this clause, for tax obligations arising at the business
location.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2. The application for TIN
deactivation specified in clause 3 Article 29 hereof shall be processed as
follows:
The supervisory tax authority shall
update information and change the status of the taxpayer’s TIN to status
“taxpayer has stopped operating and has not completed TIN deactivation
procedures” in the taxpayer registration system on the same working day or no
later than the early next working day of the day of receiving the document of
competent authority certifying the individual dead, missing or legally
incapacitated or information in the national population database certifying the
individual dead or missing.
If the individual has fulfilled
their tax obligations according to the provisions of the Law on Tax
Administration and clauses 1, 2 and 3 Article 30 (in case the individual is the
representative of a household business, household or individual business) or
clause 3 Article 30 hereof (in case the individual is not the representative of
a household business, household or individual business), the tax authority
shall deactivated the taxpayer’s TIN as per regulations.
3. When receiving information on
closure at the business location of a household business transmitted from the
National Business Registration Information System, or a notice of closure at
the business location of an individual business specified in clause 5 Article
29 hereof, the supervisory tax authority of the business location shall cooperate
with the tax authority directly managing the household business or individual
business in urging and handling tax obligations of the household business or
individual business at the supervisory tax authority of the business location
(submitting complete tax declaration dossier, fulfilling tax obligations and
invoices, and handling overpaid taxes (if any)), offsetting tax obligations or
refunding as prescribed by law.
Article 32.
Deactivation of TINs of household businesses and individuals businesses in cases
where tax authorities issue notices of non-operation at registered locations
1. Tax authorities shall follow the
procedures specified in clauses 1 and 2 Article 17 hereof when issuing notices
of household business/individual business's non-operation at the registered
locations, and request representatives of household businesses or individual
businesses to take responsibility for fulfilling their tax- and invoice-related
obligations to the tax authorities as per regulations.
2. After issuing a notice of taxpayer’s
non-operation at the registered location, a tax authority shall:
a) Update the status for the
household business or individual business on the taxpayer registration system
on the same working day or no later than the early next working day of the day
of issuing the notice, and transmit the information to the national enterprise
registration information system on the same day of the day on which the status
“taxpayer's non-operation at the registered location" is updated on the
taxpayer registration system.
b) Cooperate with the business
registration authority in handling violations or revoking the household
business registration certificate according to the Government's regulations on
household businesses. When the tax authority receives the information on
revocation of the household business registration certificate, the tax
authority shall update the household business’s TIN status changed to status
No. 06 with reason therefor No. 13 "taxpayer is not operating at the
registered location and has the operating license revoked" on the taxpayer
registration system.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
The tax authority shall receive
complete documents, compile a list of incomplete tax declaration dossiers, use
of invoices, taxes and other revenues payable or owed to the state budget, and
impose penalties for violations of laws on tax and invoices up to the time the
taxpayer submits an application for TIN deactivation as prescribed, without
requiring the tax authority to verify the operation of the taxpayer at the
registered new location in this case.
Within 03 working days after the
taxpayer fully complies with the decisions on imposition of administrative
penalties for tax- and invoice-related offences, and fully pays the tax and
other revenues payable or owed to the state budget, the tax authority shall
change the taxpayer’s TIN status to status No. 06 with reason therefor No. 03
in the taxpayer registration system.
The tax authority directly managing
the household business or individual business shall follow procedures in the
same manner as that specified in point a.2, a.3, a.4 or a.5 clause 1 Article 31
hereof, and the supervisory tax authority of the business location shall follow
procedures in the same manner as that specified in point b clause 1 Article 31
hereof to deactivate the TIN of the household business or the individual
business.
Section 5. TIN
REACTIVATION
Article 33.
Applications for TIN reactivation
TINs shall be reactivated according
to the provisions of Article 40 of the Law on Tax Administration, clause 4
Article 6 of Decree No. 126/2020/ND-CP and the following regulations:
1. An application for TIN
reactivation of a household business applying for taxpayer registration
together with business registration, upon restoration of legal status, shall
consist of information on restoration of legal status of the household business
sent by a business registration authority to a tax authority through the
National Business Registration Information System.
In case of the household business
whose non-operation at the registered location has been notified by the tax
authority, the household business shall, after having their legal status
restored by the business registration authority according to the Government’s
regulations on household businesses, submit an application for TIN reactivation
to the supervisory tax authority according to the provisions of clause 2 of
this Article.
2. An application for TIN
reactivation of a household business applying for taxpayer registration
according to the interlinked single-window system, after receiving a notice of
non-operation at the registered location sent by a tax authority but having not
had their certificate of household business registration revoked or having not
had their TIN deactivated, shall consist of a written request for TIN reactivation
Form No. 25/DK-TCT enclosed herewith sent to a supervisory tax authority before
the day on which the tax authority issues a notice of TIN deactivation as per
regulations.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Article 34.
Processing applications for TIN reactivation and giving processing results
1. The application for TIN
reactivation specified in clause 1 Article 33 hereof shall be processed as
follows:
When a tax authority receives a
transaction of restoration of legal status of an household business according
to the Government’s regulations on household businesses sent through the
National Business Registration Information System, the tax authority shall
reactivate the taxpayer’s TIN on the same day of receiving the transaction on
the taxpayer registration system.
In case of the household business
whose non-operation at the registered location has been notified by the tax
authority, the tax authority shall re-update the reasons for the status No. 06.
After receiving the application for TIN reactivation from the household
business in accordance with the provisions of clause 2 Article 33 hereof, the
tax authority shall process it according to the provisions of clause 2 of this
Article.
2. Regarding the application for
TIN reactivation specified in clause 2 Article 33 hereof, the tax authority
shall process the application in the same manner as that specified in point b
or d clause 1 Article 19 hereof.
3. The application for TIN
reactivation specified in clause 3 Article 33 hereof shall be processed as
follows:
When a tax authority receives a
Court’s decision to cancel the decision declaring an individual dead, missing
or legally incapacitated, the tax authority shall reactivate the individual's
TIN on the taxpayer registration system within 03 working days after receiving
the Court’s decision.
Chapter IV
ORGANIZATION OF IMPLEMENTATION
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Tax authorities shall disclose
information on taxpayer registration of taxpayers on the website of the General
Department of Taxation in the following cases:
a) Taxpayers have stopped operating
and have completed procedures for TIN deactivation (status No. 01).
b) Taxpayers have stopped operating
and have not completed procedures for TIN deactivation (status No. 03).
c) Taxpayers suspend their business
operations (status No. 05).
d) Taxpayers are not operating at
the registered locations (status No. 06).
dd) Taxpayers reactivate their TINs
according to Notice Form No. 19/TB-DKT enclosed herewith.
e) Taxpayers violate taxpayer
registration laws.
2. Contents, methods and time
limits for disclosure:
a) Disclosure contents: Information
stated in the notice of taxpayer’s TIN deactivation; notice that the taxpayer
has stopped operating and is following procedures for TIN deactivation; notice
of taxpayer's non-operation at the registered location.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) Time limit for disclosure:
Within 1 working day from the day on which a taxpayer issues a notice or
updates a TIN's status according to a decision or notice sent by another
competent state agency.
3. Authority to disclose
information:
A tax authority directly managing a
taxpayer shall disclose information of the taxpayer. In case disclosed
information is incorrect, the tax authority shall correct it and publicly
disclose the corrected information.
Article 36.
Application of the national database on population, electronic identification
and authentication in the implementation of taxpayer registration procedures
1. A tax authority shall exploit
personal information in the national population database in accordance with the
roadmap for implementing the connection and sharing of information between the
national population database and the tax database to resolve taxpayer
registration procedures for taxpayers as stipulated in this Circular and must
store and preserve information and data in a manner that ensures safety and
confidentiality in accordance with the law. In cases where the information is
already available in the national population database and has been connected
and shared with the tax database, taxpayers are not required to re-declare the
information to the tax authority.
2. Organizations and individuals
using electronic identification accounts created by the electronic
identification and authentication system to carry out taxpayer registration
procedures as stipulated in this Circular by electronic means according to the
provisions of Decree No. 69/2024/ND-CP dated June 25, 2024 of the Government on
electronic identification and authentication. Tax authorities receive and
process electronic applications for taxpayer registration of organizations and
individuals in accordance with the provisions of Circular No. 19/2021/TT-BTC
and Circular No. 46/2024/TT-BTC dated July 9, 2024 amending and supplementing
certain articles of Circular No. 19/2021/TT-BTC .
In the case where an individual has
registered and activated a level 2 electronic identification account in
accordance with the provisions of Clause 2, Article 10; Clause 2, Article 11;
and Article 14 of Decree No. 69/2024/ND-CP to carry out the taxpayer
registration procedures with a tax authority, there is no need to submit a copy
of the passport together with the application for taxpayer registration as
stipulated in Clause 2, Article 22; Clause 1, Article 25 of this Circular if
the passport has been integrated into the electronic identification account.
Article 37.
Processing procedures for taxpayers according to the contingency process
1. Tax authorities shall process
taxpayer registration procedures for taxpayers stipulated in this Circular
according to the contingency procedure in the following cases:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Other cases of force majeure.
2. Based on the estimated time to
resolve the issues with the taxpayer registration system, the National Business
Registration Information System, or the national population database, the
General Department of Taxation shall notify in advance the estimated time for
tax authorities to process procedures for taxpayers according to the
contingency process, except in cases of force majeure.
3. The processing of procedures for
taxpayers according to the contingency process shall follow the procedures for
processing physical applications.
4. Within 30 days from the date of
receiving a notice from the General Department of Taxation of completion of
troubleshooting of the taxpayer registration system, the tax authority shall
update and add the addressed data and information for the taxpayer according to
the contingency process on the taxpayer registration system.
Article 38.
Entry into force
1. This Circular comes into force
from February 06, 2025 and replaces Circular No. 105/2020/TT-BTC dated December
03, 2020 of the Ministry of Finance providing guidance on taxpayer
registration, except for cases specified in clause 2 of this Article.
2. TINs shall be issued by tax
authorities to individuals, households and household businesses to until the
end of June 30, 2025. From July 01, 2025, taxpayers, tax authorities, other
agencies, organizations and individuals related to the use of TINs as
prescribed in Article 35 of the Law on Tax Administration shall use PINs
instead of TINs.
3. In case the legislative
documents referred to this Circular are amended or replaced, the newest
document shall be applied.
Article 39.
Transition clauses
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2. In cases where household
businesses, households and individuals that are eligible to use PINs instead of
TINs as stipulated in Clause 5, Article 5 of this Circular and have been issued
with TINs before July 1, 2025, and taxpayer registration information of
representatives of the household businesses, households and individuals matches
the personal information stored in the national population database, the
household businesses, households and individuals may use their PINs instead of
TINs starting from July 1, 2025, including the adjustments and supplementations
to tax obligations arising according to the previously issued TINs. At the same
time, the tax authorities shall monitor and manage all data of household
businesses, households and individuals, and data for personal deduction
registration of dependents using PINs.
3. In cases where household businesses,
households and individuals have been issued with TINs before July 01, 2025 but
taxpayer registration information of representatives of the household
businesses, representatives of households, and individuals does not match
personal information stored in the national population database or is
inadequate, tax authorities shall change the status of TINs of the household
businesses, households and individuals to status No. 10 “TIN awaiting update of
PIN”. Taxpayers shall follow procedures for changing taxpayer registration
information with tax authorities according to the provisions of clause 1,
clause 4 Article 25 hereof to ensure that the information provided matches that
in the national population database before using PINs instead of TINs according
to the provisions of clause 2 Article 38 hereof.
4. In cases where individuals have
been issued with multiple TINs, taxpayers shall update PINs for the issued TINs
for tax authorities to integrate these TINs into PINs and consolidate tax data
of taxpayers according to the taxpayers' PINs.
When TINs have been integrated into
PINs, invoices, vouchers, tax documentation and other documents of legal
validity that have been made using TINs of the individuals shall continue to be
used in tax-related administration procedures, used to prove the fulfilment of
tax obligations without having to replace TINs on the invoices, vouchers, tax
documentation with PINs.
5. Household businesses, households
and individuals shall conduct inquiries into taxpayer registration information
that has been verified by tax authorities to match or not match the National
population database on the General Department of Taxation's web portal at the
address: https://www.gdt.gov.vn, or on the website of electronic tax of the
General Department of Taxation at the address: thuedientu.gdt.gov.vn, or on
electronic tax transaction accounts of individuals in the icanhan application
or eTaxMobile application (if the individuals have been issued with electronic
tax transaction accounts with tax authorities). In cases where information is
incorrect, taxpayers shall communicate with their supervisory tax authorities
or Sub-departments of Taxation or Regional Sub-departments of Taxation of areas
where individuals reside to update correct information on the taxpayer
registration system.
Article 40.
Implementation responsibilities
1. The General Department of
Taxation shall take responsibility for organizing provision of instructions to
tax authorities at all levels in taxpayer registration, issuance of TINs, issuance
of certificates of taxpayer registration, issuance of TIN notifications and
management of the use of TINs; developing databases on household businesses,
individual businesses to serve the tax administration, and provide adequate
information to taxpayers for fulfilling their tax obligations according to the
provisions of law on taxation.
2. Tax authorities at all levels
shall disseminate and provide instructions to taxpayers, relevant organizations
and individuals in implementing the contents specified in this Circular.
3. Tax authorities shall reactivate
TINs of taxpayers to rectify errors made by the tax authorities in cases where
the taxpayers' TIN deactivation was not in accordance with the legal provisions
governing tax management, or where the taxpayers' TIN deactivation was not
carried out in full compliance with the prescribed procedures; or to facilitate
the processing of transactions that require the use of TINs in cases where
taxpayers incur additional obligations to the state budget as a result of the
processing by competent authorities after tax authorities have deactivated
TINs.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
In cases where individuals being
Vietnamese citizens have not been issued with PINs, these individuals shall
communicate with the commune-level Police authorities to collect information
for the national population database and issue PINs before applying for taxpayer
registration according to the provisions of this Circular.
Difficulties that arise during the
implementation of this Circular should be promptly reported to the Ministry of
Finance for consideration./.
PP.
MINISTER
DEPUTY MINISTER
Cao Anh Tuan