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THE MINISTRY OF
FINANCE
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No. 80/2012/TT-BTC
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Hanoi, May 22, 2012
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CIRCULAR
GUIDING
THE LAW ON TAX ADMINISTRATION WITH REGARD TO TAX REGISTRATION
Pursuant to the Law on Tax administration and
its guiding documents;
Pursuant to the Law on Tax, the Ordinance on
Fees and Charges and their guiding documents;
Pursuant to the Law on Enterprise and its
guiding documents;
Pursuant to the Government's Decree No.
118/2008/ND-CP of November 27, 2008 on defining the functions, tasks, powers
and organizational structure of the Ministry of Finance.
At the proposal of the Director of the
General Department of Taxation;
The Minister of Finance promulgate the
Circular guiding the law on tax administration with regard to tax registration
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GENERAL
PROVISIONS
Article 1. Scope of
regulation
This Circular guide the dossiers, the
procedures for tax registration; for changing tax registration information,
invalidating tax codes; the responsibilities for managing and using tax codes.
Article 2. Subjects
of application
This Circular is applicable to the following
organizations and individuals:
1. Organizations, households and individuals
producing, trading, providing goods and services.
2. Individuals earning incomes subject to
personal income tax.
3. Organizations and individuals responsible
for deducting and paying tax to the State budget as prescribed by law.
4. Organizations authorized to collect fees
and charges.
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6. Other organizations and individuals
related to tax issues such as: Project management board, non-business units,
organizations and individuals without tax liability but eligible for tax refund
or receiving aid from abroad.
7. Other organizations and individuals making
payment to the State budget.
Article 3. Tax codes
1. Tax code is a serial of digits encrypted
under a uniform principles and issued to tax payers as prescribed by the Law on
Tax and the Ordinance on Fees and Charges (hereinafter referred to as law
provisions on tax), including export tax payers and import tax payers. Tax
codes are used for identifying tax payers and uniformly managed nationwide
2. The structured tax code is a serial of
digits separated into the following groups:
N1N2
N3N4N5N6N7N8N9
N10 N11N12 N13
Among which:
- The first two digits N1N2
indicate the province that issue the tax code specified in the list of
provincial codes.
- Seven digits N3N4N5N6N7N8N9
numbered from 0000001 to 9999999. The digit N10 is for check
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- Three digits from N11N12N13
are ordinal numbers from 001 to 999 issued to the units affiliated to the
primary unit and the associate enterprises.
3. The principles of tax code issuance
a) An organization or individual specified in
this Circular shall be issued with a sole tax code for the whole operation as
from the tax registration until the shutdown, except for the cases specified in
Point d, dd, e in this Clause. Tax codes are used for the declaration and
payment of all kinds of tax payable by tax payers, including the tax payers
doing various business or operate in various localities.
The issued tax codes must not be issued to
other tax payers. When a business organization shuts down, its tax code shall
be invalidated and must not be reused.
The tax code issued to a tax payer being a
business household owner of an individual shall not be changed during their
entire lives, including the case such individuals resume their business after
an interval.
The tax code of an enterprise after the
business transformation shall be retained.
For enterprises established under the Law on Enterprise, the tax codes are also the enterprise codes.
b) The 10-digit tax codes (N1N2
N3N4N5N6N7N8N9 N10) shall be issued to:
The organizations and individuals specified
in Article 2, except for the cases specified in Point c Clause 3 this Article.
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- The branches, representative offices and
business offices of enterprises having tax liability directly declared and paid
to the tax authorities;
- Non-business units affiliated to general
companies, affiliated to enterprises having tax liability.
The organizations and individuals specified
in this Point are called “affiliated units”, the units having “affiliated
units” are called “managing units” Before the affiliated units apply for the
tax registration at the tax authorities in charge, their managing units must
put them on the “List of affiliated units” in order for the tax authorities to
issued the 13-digit tax codes.
d) Issuing tax codes to tax payers being
contractors and investors that enter into petroleum contracts.
For petroleum exploration and extraction
(hereinafter referred to as petroleum contracts), the 10-digit tax codes shall
be issued to: The operator (joint companies) under each petroleum contract; the
joint enterprises of petroleum contracts signed in form of joint contracts.
In case the petroleum contract requires that
each contractor, investor must separately fulfill their own tax liability, the
contractors, investors that sign the contract shall be issued with 13-digit tax
codes (including contractors and investors being the operators and the
contractors receiving the distributed profit) under the 10-digit tax code of
the operator in order to declare, pay and settle tax on each petroleum
contract.
dd) Issuing tax codes to foreign contractors
applying for direct tax payment to the tax authorities
The foreign contractors and sub-contractors
applying for direct tax payment to the tax authorities shall be issued with
10-digit tax codes in accordance with the signed contracts.
e) Issuing tax codes to the Vietnam party paying tax on the foreign contractor’s behalf
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Chapter II
SPECIFIC
PROVISIONS
Section 1. DOSSIERS
AND PROCEDURES FOR TAX REGISTRATION
Article 4. Tax
registration dossier quantity and time limits for settlement.
1. Time limits for tax registration
a) Enterprises established and operated under
the Law on Enterprise must comply with the Government's Decree No.
43/2010/ND-CP on April 15, 2010 on enterprise registration.
b) The organizations and individuals engaging
in business and production having tax liability that are eligible for tax
refund must apply for tax registration within 10 working days as from:
- Being issued with the Certificate of
operation, the License for establishment, operation or the Investment
certificate;
- Starting the business with regard to
organizations not subject to compulsory business registration, or households,
individuals subject to compulsory business registration without being issued
with the Certificate of business registration;
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- Starting to collect fees and charges as
prescribed by law;
- Taking on the income tax liability (the day
when an individual earns income);
- Taking on the VAT refund as prescribed by
law provisions on tax with regard to project owners (or the authorized representatives
such as the management board), the foreign primary contractor;
- Taking on the tax liability on
non-agricultural land.
2. The time for settling the dossiers: 03
(three) working days as from receiving the complete tax registration dossier as
prescribed (applicable to the procedures for reorganizing enterprises and
invalidating tax codes).
3. The tax payer shall submit 01 (one)
dossier (applicable to the procedures for reorganizing enterprises and
invalidating tax codes).
Article 5. Tax
registration dossiers
1. The tax registration dossiers of tax
payers being enterprises established under the Law on Enterprise (including
their affiliated units)
Enterprises established and operated under
the Law on Enterprise shall apply for tax registration as prescribed in Article
19, 20, 21, 22, 23 and 33 of the Government's Decree No. 43/2010/ND-CP on April
15, 2010 on enterprise registration and its current guiding documents.
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a) For production and trading organizations
The tax registration dossier includes:
- The tax registration declaration sheet
under the form No. 01-DK-TCT promulgated together with of this Circular and the
list enclosed with the tax registration declaration sheet (if any);
- The copy (no authentication required) of
the Certificate of business registration; the Investment certificate or the
Decision on establishment.
In case the production and trading
organizations are the managing units with affiliated units, the affiliated
units must be included in the “List of affiliated units”. The tax authorities
in charge of the managing units shall issue tax codes to the managing units and
the affiliated units in the “List of affiliated units”, including the
affiliated units situated in other provinces. The managing units are
responsible for notifying the tax codes (13-digit) to their affiliated units.
The tax authorities in charge of the managing units is responsible for
notifying the tax codes (13-digit) to tax authorities in charge of the
affiliated units.
In case the managing units establish more
affiliated units, they must send the application to the tax authorities in
charge for the issuance of tax codes to the newly-established affiliated units,
and put them on the “List of affiliated units”.
The tax code registration of the
newly-established affiliated unit includes:
- The Notice of the establishment of the
branch, representative office or business office under the form No. 07-MST
promulgated together with this Circular;
- The copy (no authentication required) of
the Decision on the establishment of the affiliated unit.
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- The tax registration declaration sheet under
the form No. 02-DK-TCT promulgated together with of this Circular and the list
enclosed with the tax registration declaration sheet (if any); The 13-digit tax
code notified by the managing unit must be written on the tax registration
declaration sheet;
- The copy (no authentication required) of
the Certificate of business registration; the Investment certificate or the
Establishment decision.
The local tax authorities in charge of the
affiliated unit shall issue the Certificate of tax registration based on the
tax registration dossier of affiliated units and the 13-digit tax code notified
by the tax authorities in charge of the managing unit.
3. Tax registration dossiers of tax payers
being business individuals and households.
- The tax registration declaration sheet
under the form No. 03-DK-TCT promulgated together with of this Circular;
- The copy (no authentication required) of
the Certificate of business registration (if any);
- The copy (no authentication required) of
the ID card or passport.
The business households and business
individuals are only allowed to apply for business registration at one
location. In case business households or business individuals employ more than
10 employees, they must be transformed into enterprises and apply for enterprise
registration as prescribed in the Government's Decree No. 43/2010/ND-CP on
April 15, 2010.
4. Tax registration dossiers of foreign
contractors and foreign sub-contractors applying for direct tax payment to the
tax authorities
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For foreign contractors being the general
contractors or primary contractors signing contracts with the investors, the
tax registration dossier comprises:
- The tax registration declaration sheet
under the form No. 04-DK-TCT promulgated together with of this Circular;
- The copy (no authentication required) of
the Contractor license (or the equivalent issued by competent agencies);
- The copy (no authentication required) of
the Operation office certificate (or the equivalent issued by competent
agencies, if any);
- The list of sub-contractors enclosed with
the contract (if any).
Based on the tax registration dossier of the
contractor, the local tax authorities shall issue the 10-digit tax code as
prescribed.
b) For foreign contractors signing joint
venture contracts in Vietnam.
In case the parties establish the Joint
management board, the Joint management board shall be issued with the 10-digit
tax code in order to declare, pay and settle tax as prescribed.
The tax registration dossier comprises:
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- The copy (no authentication required) of
the Contractor license (or the equivalent issued by competent agencies);
- The copy (no authentication required) of
the Operation office certificate (or the equivalent issued by competent
agencies, if any);
- The list of sub-contractors and the parties
participating in the joint venture enclosed with the contract (if any)
In case the parties take separate works and
independently determine their receipts, they may apply for tax registration
separately to declare, pay and settle tax as prescribed by current law
provisions on tax.
5. The tax registration dossier of the Vietnam party paying tax on behalf of the foreign contractor, foreign sub-contractors
The tax registration dossier comprises:
- The tax registration declaration sheet
under the form No. 04.1-DK-TCT promulgated together with of this Circular;
In case the Vietnam party needs to settle and
verify the tax amount paid on behalf of the foreign contractor, the Vietnam
party must provide the tax authorities in charge with 01 (one) dossier
including: the copy (no authentication required) of the contract, the documents
and materials related to the contract signed with foreign contractors in order
to serve the tax settlement and certify the fulfillment of tax liability (if
any).
6. Tax registration dossiers of tax payers
being contractors and investors signing petroleum contracts.
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The tax registration dossier comprises:
- The tax registration declaration sheet
under the form No. 01-DK-TCT promulgated together with of this Circular and the
list enclosed with the tax registration declaration sheet (if any);
- The copy (no authentication required) of
the Investment certificate (if any);
The Operator shall enumerate the petroleum
contractors and investors on the “List of foreign contractors and foreign
sub-contractors”. The tax authorities in charge of the Operator shall issue the
10-digit tax code to the Operator and issue the 13-digit tax code to each
contractor and investor in the “List of foreign contractors and foreign
sub-contractors” made by the operator. The Operator is responsible for
notifying the tax codes (13-digit) to their contractors and investors. The tax
authorities in charge of the Operator shall issue the 13-digit tax code to the
tax authorities in charge of the investors and contractors.
b) For contractors and investors (including
the contractors that receive the distributed profit)
The tax registration dossier comprises:
- The tax registration declaration sheet
under the form No. 02-DK-TCT promulgated together with of this Circular; The
13-digit tax code notified by the Operator must be written on the tax
registration declaration sheet;
- The copy (no authentication required) of
the Investment certificate;
The local tax authorities in charge of the
area where the offices of the contractors, the investors are situated shall
issue the Certificate of tax registration based on the tax registration dossier
of petroleum contractors, investors and the tax code notified by the tax
authorities in charge of the Operator.
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- The tax registration declaration sheet
under the form No. 05-DK-TCT promulgated together with of this Circular;
- The copy (no authentication required) of
the ID card or passport (of foreigners).
8. Tax registration dossiers of tax payers
being diplomatic missions, consular offices and representative bodies of
international organizations in Vietnam (eligible for VAT refund)
Using the tax registration declaration sheet
under the form No. 06-DK-TCT promulgated together with of this Circular;
9. Tax registration dossiers of tax payers
being organizations authorized to collect tax, fees, charges and other revenues
as prescribed by law; the project owners, the organizations eligible for
personal income tax without activities of production, business or services.
Using the tax registration declaration sheet
under the form No. 01-DK-TCT promulgated together with of this Circular (only
declare the index 1, 3, 9, 14).
10. For some particular industries and
professions licensed by Ministries and sectors (such as credit, lawyers,
notarization, petroleum, medical insurance and other professional industries),
such licenses may be used as the substitute of the Certificate of business
registration, Establishment decision, Investment certificate in the tax
registration dossiers.
11. For individuals paying non-agricultural
land levies, tax authorities shall issue the tax code when receiving the
dossier on non-agricultural land levies of the first year.
Article 6. Location
of tax registration dossier submission
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2. Other enterprises, organizations and their
affiliated units shall apply for tax registration at the Department of Taxation
in charge.
3. Organizations and individuals making tax deduction
and tax payment on other’s behalf shall apply for tax registration at the tax
authorities in charge of the area where their offices are situated. For
individuals paying personal income tax via the paying agencies, the
registration declaration sheet shall be submitted at the paying agencies and
such agencies shall collect and submit the registration declaration sheet to
the tax authorities in charge.
4. Individuals liable for personal income tax
that pay tax directly shall apply for tax registration at the tax authorities
in charge of the locality where the taxable incomes are earned, or where the
permanent/temporary residence is registered
5. Cooperatives, artels, business households,
business individuals shall apply for tax registration at local Sub-department
of taxation of the district, town or provincial cities.
Article 7. Tax
registration dossier receipt
1. For enterprises established and operated
under the Law on Enterprise, tax authorities shall implement the procedures for
enterprise registration information exchange between the tax authorities and
the current business registration agencies.
2. The receipt of dossier from organizations
and individuals not established under the Law on Enterprise is carried out as
follows:
Tax official shall receive and append the
receipt stamp, specifying the receipt time, the document quantity under the
list of tax registration dossiers if the tax registration dossiers are directly
submitted at the tax authorities. The tax official shall issue an appointment note
specifying the date of returning the tax registration results. The time limit
for returning the results must not exceed the time limit specified in this
Circular.
For tax registration dossiers sent by post,
tax officials shall append the date stamp specifying the date of receipt.
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Tax officials shall check the tax
registration dossier. If the tax registration dossier needs to be supplemented,
the tax authorities shall notify the submitter within 01 (one) working day (in
case of direct submission) or within 02 (two) working days as from the dossier
receipt (for dossiers sent by post or via electronic transaction).
Article 8. Issuing
the tax registration certificate
The tax registration certificates are issued
to the organizations and individuals specified in Point b, c, d, dd and e
Clause 3 Article 3 of this Circular, excepted for that established and operated
under the Law on Enterprise.
1. Time limits for issuing the tax
registration certificate
The tax authorities must issue the tax
registration certificate within 03 (three) working days as from receiving the
complete tax registration dossier.
2. The tax registration certificate
a) The tax registration certificate: the tax
payers that complete the procedures and tax registration dossiers shall be
issued with the Tax registration certificate under the form No. 10-MST
promulgated together with this Circular (except for individuals liable for
personal income tax and the cases eligible for tax code notification).
b) The personal tax code card: individuals
liable for personal income tax that complete the procedures and tax
registration dossiers shall be issued with the personal tax code card under the
form No. 12-MST promulgated together with this Circular
c) Notifying tax codes: The cases eligible
for tax code notification under the form No. 11-MST promulgated together with
of this Circular include:
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- Business individuals or group of business
individuals without ID cards or Certificate of business registrations;
- Individuals paying non-agricultural land
levies;
- The Vietnam party paying tax on behalf of
the foreign contractors, foreign sub-contractors;
- Non-business units, armed forces;
- Economic organizations of political
organizations, socio-political organizations, social organizations, socio-professional
organizations.
- Other organizations and individuals having
tax liability that are not eligible for tax registration certificates.
3. Reissuing the tax registration
certificates
The reissuance of tax registration
certificates and personal tax code cards (except for enterprises established
under the Law on Enterprise) shall be carried out within 03 (three) working
days as from being requested by tax payers.
The reissuance of the tax registration
certificates and personal tax code card is specified as follows:
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b) Reissuing the tax registration certificate
when the content is changed: when the content of the tax registration
certificate is changed, the tax payer must implement the procedures as guided
in Article 11 of this Circular in order to be reissued with the new tax
registration certificate.
c) Reissuing the personal tax code cards:
individuals of whom the personal tax code cards are damaged may submit the
application for another the personal tax code card to the tax authorities under
the form No. 13-MST. In the application, the following information must be
specified: the tax code, the full name, the ID number or passport number (for
foreigners), the previous place of application. When changing cards, the old
cards must be returned to the tax authorities.
4. Reissuing the tax codes notification: the
tax payers specified in Point c Clause 2 this Article wishing to be reissued
with another tax codes notification shall submit the application to the tax
authorities in charge under the form No. 13-MST. The following information must
be specified in the application: the tax code previously notified, the full
name and ID number (for individuals).
Article 9. Guidance
on some specific cases
1. If a tax payer issued with the tax code
engages in new business or production or expands the business engages in new
business or production or expands the business to other provinces or cities
(without establishing new branches or affiliated units), such tax payers must
apply for tax registration at the tax authorities in charge of the area where
new business activities or business expansion arise as prescribed by law
provisions on tax. Tax payers being enterprises or organizations shall use the
declaration form No. 01-DK-TCT, the affiliated units of enterprises or
organizations shall use the declaration form No. 02-DK-TCT enclosed with the
contract or the license for new business activities, license for business expansion
to apply for tax registration at the Department of Taxation in charge of the
province or city where the new business activities or business expansion arise.
The tax payer must write the issued tax code on registration declaration sheet;
2. Business households, business individuals
transferring the business from the husband to the wife, from the parent to the
child (including the sale of business establishment) must notify the tax
authorities for tax code reissuance In case the recipient has been issued with
the personal tax code, such tax code shall be used for declaring and paying the
arising tax.
3. Some provisions on personal tax codes
- Individuals paying personal income tax via
multiple paying organizations shall apply for tax registration at one paying
organizations for the tax code issuance. Individuals shall notify their tax
codes to other paying organizations for them to make tax declaration and tax
payment using those tax codes. If an individual simultaneously pays personal
income tax and does business, the personal income tax code shall be used for
declaring and paying tax on the business under the form No. 03-DK-TCT (the
issued tax code shall be written in the tax code box of the sheet). If a
business individual is already issued with the tax code, such tax code shall be
used for declaring and paying personal income tax. Individuals shall implement
the procedures for tax declaration and tax payment under the form No. 05-DK-TCT
promulgated together with this Circular (Write the issued tax code on the tax
code box)
- The tax authorities shall issue and notify
the tax code to the tax payers after obtaining their complete personal
information.
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- Owners of private enterprises liable for
personal income tax must use their personal tax codes to declare, pay and
settle tax, not to use the tax codes of private enterprises to declare and
deduct such personal income tax amount.
Section 2. CHANGING
THE TAX REGISTRATION INFORMATION
Article 10.
Responsibilities and time limits for notifying the change of registration
information
1. The enterprises established under the Law
on Enterprise shall notify the change of tax registration information as
prescribed in Article 45 the Government's Decree No. 43/2010/ND-CP and its
guiding documents.
2. Other organizations, households and
individuals must notify the tax authorities in charge within 10 (ten) days as
from the change occurs under the form No. 08-MST promulgated together with this
Circular.
Article 11. Dossiers
and procedures for changing information
1. Changing the name of the business
establishment: when changing the name, the business establishment must make
additional declaration to the tax authorities in charge. The dossier includes:
- The tax registration declaration sheet
under the form No. 08-MST promulgated together with of this Circular;
- The tax registration certificate
(original).
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Within 03 (three) working days as from
receiving the complete additional declaration from the business establishment,
the tax authorities shall reissue the tax registration certificate to the
business establishment under the new name using the tax code previously issued
and revoke the old tax registration certificate.
2. Changing the business location: when the
business location is change, the tax payer must notify the tax authorities in
charge for implementing the procedures for moving. The tax codes are retained
in all cases of changing the business locations.
a) Changing the business location within the
same province:
The dossier includes: the tax registration
amendment sheet under the form No. 08-MST specifying the change of the business
location.
For tax payers directly under the management
of the Department of Taxation, the dossiers shall be sent to the Department of
Taxation in order to adjust the information about the new address of the tax
payers. The Department of Taxation in charge of the tax payers is responsible
for updating the adjusted information on the tax registration data system
within 02 (two) working days as from receiving the complete amendment dossier.
For the tax payer directly under the
management of the Sub-department of Taxation, the dossier shall be made into 02
(two) set and sent to the Sub-department of Taxation where the tax payer moves
out and the Sub-department of Taxation where the tax payer moves in. The
Sub-department of Taxation where the tax payer moves out must notify the tax
payment status of the tax payer under the form No. 09-MST and send it to the
Sub-department of Taxation where the tax payer moves in and to the Department
of Taxation within 03 (three) working days as from receiving the dossier
requesting the change of the location.
b) Changing the business location to other
provinces:
- Where the tax payer moves out. The dossier
includes:
+ The location change notification;
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+ The notification of the tax declaration and
tax payment of the moving unit under the form No. 09-MST promulgated together
with of this Circular.
Within 03 (three) working days as from
receiving the dossier on the change of location from the tax payer, the tax
authorities where the tax payer moves out shall revoke the tax registration
certificate, make the notification of the tax payment status of the tax payer
under the from No. 09-MST and send 01 (one) copy to the tax payers and 01 (one)
copy to the tax authorities where the tax payer moves in.
- Where the tax payer moves in: Within 05
(five) working days as from being issued with the new Business license or
Investment certificate… under the new address, the tax payer must apply for tax
registration at the tax authorities where they move in.
The tax registration dossier comprises:
+ The tax registration declaration sheet
(specifying the tax code previously issued);
+ The copy (no authentication required) of
the Business license or the Investment certificate issued by competent agencies
where they move in.
Within 03 (three) working days as from
receiving the complete and accurate tax registration dossier, the tax
authorities must issue the new tax registration certificate to the tax payer
and retain the tax code previously issued.
3. Notifying other changes of the tax
registration declaration sheet:
When changing the declared information, the
tax payer must notify the tax registration information amendment under the “Tax
registration amendment” form No. 08-MST promulgated together with this Circular
within 05 (five) days as from the change is made.
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- The tax registration declaration amendment
under the form No. 08-MST;
- The copy (no authentication required) of
the additional business registration certificate, or the license for
establishment and operation, or the Investment certificate for the changes of
information that require the reissuance of the additional business registration
certificate or the license for Establishment and operation or the Investment
certificate;
- The list enclosed with the initial tax
registration declaration sheet (if any).
Article 12. Location
for submitting tax registration information amendment dossiers
1. Enterprises and their affiliated units
established under the Law on Enterprise shall submit the tax registration
information amendment dossiers at Business registration agencies as prescribed
in the Government's Decree No. 43/2010/ND-CP on April 15, 2010 on enterprise
registration.
2. Other organizations and individuals shall
submit the tax registration information amendment dossier at the tax
authorities in charge.
Article 13. Receiving
tax registration information amendment dossiers
The tax authorities are responsible for
receiving the tax registration information amendment dossiers from tax payers
and updating the amended information on the tax registration data system.
For the changes of the contents on the tax
registration certificate, the tax authorities shall make the appointment note
for the reissuance of the tax registration certificate within 03 (three)
working days as from receiving the complete dossier on the information changes.
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Article 14. Tax code
invalidation
Tax code invalidation is the procedures of
the tax authorities for determining that the tax code is no longer valid in the
tax registration data system. The tax authorities shall revoke the tax
registration certificate and publicly announce the list of the invalidated tax
codes.
The business organizations and business
individuals that shut down or reorganize the enterprises must follow the
procedures for tax code invalidation. For individuals dead, missing or
incapable of civil acts as prescribed by law, the tax authorities in charge
shall invalidate the tax codes as prescribed.
When an organization resumes their operation
after their tax code is invalidated, they must apply for tax registration in
order to be issued with the new tax code. When an individual takes on new tax
liability after their tax code is invalidated, they must follow the procedures
for tax registration at the tax authorities for reusing the tax code previously
issued.
Article 15. Dossiers
and procedures for tax code invalidation
1. For enterprises, business households,
business individuals and their affiliated units
a) For enterprises, business households,
business individuals
The dossier on tax code invalidation
comprises:
- The tax registration certificate (original).
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Within 02 (two) working days as from
receiving the notification from the agency competent to issue the Certificate
of business registration, Investment certificate, operation license, or from
the tax payer on the dissolution, the shutdown or the reorganization of the enterprise,
the tax authorities must announce the shutdown and the tax code invalidation of
the enterprise.
After receiving the notification from the tax
authorities, tax payers must submit the relevant documents and settle the tax
liability with the tax authorities in charge as prescribed.
Within 10 (ten) working days as from
receiving the documents related to the settlement of the tax liability from the
tax payer, the tax authorities shall carry out tax settlement inspection as
prescribed by the Law on Tax administration and its current guiding documents
b) For affiliated units:
When the tax code of the managing unit is
invalidated, the tax codes of its affiliated units shall also be invalidated.
The managing unit is responsible for notifying their shutdown to their
affiliated units. The affiliated units are responsible for implementing the
procedures for invalidating their tax codes within 10 (ten) days as from being
notified by their managing units of the shutdown. The dossier comprises:
- The tax registration certificate
(original).
- The notification of shutdown of the
managing unit.
Within 05 (five) working days after
invalidating the tax code of the managing unit, the tax authorities in charge
of the managing units must notify the Departments of Taxation in the provinces
and cities where the affiliated units are situated of the tax code invalidation
of the managing unit so that the Departments of Taxation can inspect the
implementation of the procedures for tax code invalidation of the affiliated
units. If the tax codes of affiliated units are not invalidated, the tax
authorities shall request them to implement the procedures for invalidating the
tax codes as prescribed.
If an affiliated unit still operates after
the managing unit is dissolved, bankrupt or shut down, they must implement the
procedures for invalidating the affiliated tax code and apply for new tax
registration with the tax authorities as an independent unit. In case the
affiliated units still use the 13-digit tax codes under the tax code of the
managing units after the managing unit has shut down, such tax codes are
considered illegal.
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If there is no feedback after the deadline
for declaration submission and tax payment and 3 notifications requesting the
submission of the tax declaration is sent to the tax payer, the tax authorities
shall contact the local authorities to collect information about the actual
existence of the tax payer.
a) In case the tax payer no longer does
business but still resides in the locality, the tax authorities shall request
them to implement the law provisions on tax or invalidate the tax code if they
have no demand for doing business.
b) In case the tax payer no longer does
business at the registered address and their trace is unidentifiable, the tax
authorities shall cooperate with local authorities to make the written
certification of the non-existence of the business at the registered address of
the tax payer. The tax authorities shall update the information on the tax
registration database, announce the tax payer’s status and cooperate with
competent State agencies to implement the procedures for revoking the
Certificate of business registration, enterprise registration and invalidate
the tax code as prescribed by the Law on Enterprise, the Law on Tax
administration and their guiding documents.
3. For individuals dead, missing or incapable
of civil acts
For individuals dead, missing or incapable of
civil acts as prescribed by law, the tax authorities in charge shall implement
the procedures for tax code invalidation based on the relevant documents from
competent agencies certifying the death, the missing or the civil act
incapability of the individuals.
Section 4. TAX
REGISTRATION WHEN REORGANIZING ENTERPRISES
Article 16. Dividing,
separating, merging and consolidating enterprises
1. Dividing enterprises:
a) For divided enterprises:
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The dossier includes:
- The written request for tax code
invalidation
- The copy (no authentication required) of
the Decision on enterprise division;
- The tax registration certificate (original).
Within 03 (three) working days as from
receiving the complete dossier, the tax authorities must announce the shutdown
and the tax code invalidation of the enterprise.
b) For new enterprises established from the
divided enterprise:
The new enterprises established from the
divided enterprise must apply for tax registration with the tax authorities
within 10 (ten) days as from being issued with the Certificate of business
registration. The dossiers and procedures shall comply with law provisions on
new enterprise registration.
2. Separating enterprises:
a) For separated enterprises:
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- The copy (no authentication required) of
the Decision on enterprise separation;
- The Certificate of business registration;
- The tax registration declaration amendment
under the form No. 08-MST;
Within 03 (three) working days as from
receiving the complete dossier, the tax authorities must implement the
procedures for adjusting tax registration information of the separated
enterprise in the tax code management system. The separated enterprise still
uses the tax code and tax registration certificate previously issued to fulfill
the tax liability.
In case the changes of the tax registration
information cause changes of the tax registration certificate information, the
tax authorities shall reissue the tax registration certificate to the tax payer
as prescribed.
b) For new enterprises established from the
separated enterprise:
The new enterprises established from the
separated enterprise must apply for tax registration with the tax authorities
within 10 (ten) days as from being issued with the Certificate of business
registration.
The dossiers and procedures shall comply with
law provisions on new enterprise registration.
3. Merging enterprises:
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a) The accquiree company:
When the Merger contract is made as
prescribed by the Law on Enterprise, the acquiree company must implement the
procedures for tax code invalidation at the tax authorities. The dossier
includes:
- The written request for tax code
invalidation
- The copy (no authentication required) of
the Merger contract.
Within 03 (three) working days as from
receiving the complete dossier, the tax authorities must announce the shutdown
and the tax code invalidation of the acquiree companies.
b) The acquirer company:
Within 10 (ten) days as from being issued
with the Certificate of business registration, the acquirer company must
implement the procedures for tax registration information adjustment (in case
the merger causes changes of the tax registration information). The dossier
includes:
- The copy (no authentication required) of
the Certificate of business registration;
- The tax registration declaration amendment
under the form No. 08-MST;
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The consolidated enterprise (the transferee
company) is the new enterprise that have every property, right, obligation and
interest from the consolidating enterprises (the transferor companies) The
transferor company shall have their tax code invalidated.
a) The transferor companies:
When the Consolidation contract is made as
prescribed by the Law on Enterprise, the transferor companies must implement
the procedures for tax code invalidation at the tax authorities. The dossier
includes:
- The written request for tax code
invalidation
- The copy (no authentication required) of
the Consolidation contract.
Within 03 (three) working days as from
receiving the complete dossier, the tax authorities must announce the shutdown
and the tax code invalidation of the transferor company.
b) The transferee company:
Within 10 (ten) days as from being issued
with the Certificate of business registration, the transferee company must
implement the procedures for tax registration in order to be issued with the
new tax registration certificate. The dossiers and procedures shall comply with
law provisions on new enterprise registration.
Article 17. Selling
enterprises:
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2. For enterprises not being established
under the Law on Enterprise
When the enterprise sale contract, the sold
company must send the written notification enclosed with the enterprise sale
contract, the original Enterprise registration certificate and the tax
settlement to the tax authorities.
Within 03 (ten) days as from being issued
with the Certificate of business registration, the buyer must implement the procedures
for tax registration at the tax authorities. The registration comprises:
- Tax registration declaration sheet;
- The copy (no authentication required) of
the new Certificate of business registration;
- The copy (no authentication required) of
the enterprise sale contract;
Within 03 (three) working days as from
receiving the complete and valid tax registration dossier, the tax authorities
must issue the tax registration certificate to the buyer.
The tax code of the enterprise shall be
retained after the sale. In case an affiliated enterprise becomes an
independent enterprise after being sold, or an enterprise becomes an affiliated
enterprise of another enterprise, the Article 18 of this Circular shall apply.
Article 18.
Converting an affiliated unit into an independent unit and vice versa
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The registration comprises:
- The tax registration declaration under the
form No. 01-DK-TCT;
- The copy (no authentication required) of
the new Certificate of business registration;
An independent unit being converted into an
affiliated unit of another independent unit shall be issued with the 13-digit
tax code under the tax code of the new managing units. The converted unit must
implement the procedures for tax code invalidation at the tax authorities
before the conversion. The new managing unit must apply for additional tax
registration, put one more affiliated unit on the List of affiliated units for
the tax authorities to issue the 13-digit tax code. The new affiliated unit
shall apply for tax registration at the tax authorities in charge as
prescribed.
An affiliated unit of an independent unit
being converted into an affiliated unit of another independent unit must
implement the procedures for invalidating the old tax code. The new managing
unit must add the tax registration on the List of affiliated units for the tax
authorities to issue the 13-digit tax code to the new affiliated unit. The new
affiliated unit shall apply for tax registration at the tax authorities in
charge as prescribed.
Article 19. Business
suspension
Organizations and individuals suspending
their business must send written notification to the tax authorities in charge
within 05 (five) day before the suspension. The notification must specify the
reasons, the starting time and the ending time of the suspension. The
suspension duration in the notification must not exceed 01 (one) year. After
the duration written on the notification, if the business is still suspended,
the organizations or individuals must notify the business registration agency
or the tax authorities within 05 (five) days before the next suspension day.
The total suspension duration must not exceed 02 (two) consecutive years as
prescribed by the Law on Enterprise. Before the suspension, the organizations
or individuals must pay off the tax arrears to the State budget.
Enterprises established and operated under
the Law on Enterprise must submit the application for business suspension at
the business registration agencies as prescribed by the Law on Enterprise and its current guiding documents.
Chapter III
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Article 20.
Responsibilities of tax payers
1. Tax payers are responsible for making
declaration and applying for tax codes, making additional declaration of the
tax registration information adjustment as prescribed in this Circular. When
shutting down or suspending the business, the tax payers must notify the tax
authorities and shall only use the tax code for fulfilling the tax liability.
2. The tax payers must write their tax codes
on the transaction papers such as: invoices, sale receipts, accounting books,
business contracts and other documents, materials related to the tax liability
determination. The tax payers must use their tax codes when opening deposit
accounts at banks or other credit institutions For papers, documents and
receipts without the tax code section, the tax payers must write their tax
codes on the upper-right corner of the first page of such materials. The units
printing their own invoices or using printed invoices must have their tax codes
printed on each invoice.
3. Tax payers are responsible for notify
their information changes so that tax authorities shall issue the tax
registration certificate accordingly. Enterprises established and operated
under the Law on Enterprise shall comply with the Government's Decree No.
43/2010/ND-CP on April 15, 2010 on enterprise registration and its current
guiding documents. Tax payers are responsible for fulfilling the tax liability
with the tax authorities and customs agencies (for export and import
activities) before shutting down, suspending or reorganize the enterprises as prescribed.
4. If the tax registration certificate or the
tax code is not issued after the time limit for issuing the tax codes expires,
the tax payer may file complaints to the tax authorities in charge of tax code
issuance. If there is no reply after 05 (five) working days as from the
complaint is filed, the tax payer may file complaints to the superior tax
authorities.
5. It is prohibited to lend, erase, damage or
forge tax registration certificates and personal tax code cards.
Article 21.
Responsibilities of tax authorities
1. The tax authorities shall provide form of
tax registration declaration sheets, guide the procedures, issue the tax codes
and the tax registration certificates punctually. In case the tax registration
dossier of the tax payer is not complete or the information is not accurate,
the tax authorities shall notify the tax payer within 03 (three) working days
as from receiving the dossier, specify the insufficient or in accurate contents
and request the supplement or amendment.
2. The tax authorities are responsible for
using the tax codes in the management of tax payers and write the tax codes on
every transaction papers with tax payers such as: the tax payment notice, the
penalty notice, the collection order, the decision on administrative sanctions,
the tax inspection record.
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4. The tax authorities are responsible for
cooperate with relevant Ministries and sectors to integrate the tax codes into
the existing information system of the Ministries and sectors in charge of the
tax payer management.
5. The General Department of Taxation is
responsible for promptly and sufficiently providing functional agencies with
the information about the tax payers to whom the tax codes have been issued as
prescribed.
Article 22.
Responsibilities of business registration agencies
Business registration agencies shall issue
the enterprise code and cooperate in the tax code issuance with regard to
business households, business individuals and other organizations and
individuals as prescribed by current law provisions.
Article 23.
Responsibilities of Ministries, sectors and relevant agencies
State Treasuries are responsible for updating
the tax codes of all tax payers during the management of the tax amount being
paid to the State Treasuries and performing the relevant tasks such as: tax
refund, extracting and transferring money from deposit accounts of tax payers
to the account of the State budget when receiving the tax collection orders, exchanging
information about the tax amount paid by tax payers between the State Treasury
and the tax authorities at the same level.
State Treasuries, commercial banks and credit
institutions shall display their tax codes in the account opening dossier of
the tax payer and the account transfer receipts
Ministries, sectors and line management
agencies are responsible for providing information about the business status of
tax payers when being requested in writing and notifying the changed
information of tax payers (such as dissolution, bankruptcy, the revocation of
the Certificate of business registration, the reorganization of enterprises);
adding the tax code section in the forms and documents related to the tax
payers under their management, updating the tax code information of the tax
payer on their data system, cooperating in exchanging information with the
Ministry of Finance, enhancing the management and facilitating the production
and business of tax payers.
Chapter IV
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Article 24. For tax
payers
The tax payers committing violations of tax
registration and incorrectly using tax codes shall handled as prescribed in the
Law on Tax and legal documents on handling administrative violations of tax.
Article 25. For tax
authorities and tax officials
The heads of the tax authorities are
responsible for strictly implementing the provisions on tax code registration
and issuance. The tax officials committing violations of tax registration shall
be handled as prescribed by the Law on Tax administration, the Law of Officials
and Officers and their guiding documents
Chapter V
ORGANIZING
THE IMPLEMENTATION
Article 26. Effect
1. This Circular takes effect on July 01,
2012.
2. This Circular supersedes the Circular No.
85/2007/TT-BTC on July 18, 2007 of the Ministry of Finance guiding the
implementation of the Law on Tax administration with regard to tax
registration; annuls the form No. 01-DK-TNCN used for individuals paying
personal income tax promulgated together with the Circular No. 175/2010/TT-BTC on
November 05, 2010 of the Ministry of Finance on amending and supplementing the
Circular No. 84/2008/TT-BTC on September 30, 2008 of the Ministry of Finance
guiding the implementation of a number of articles of the Law on personal
income tax and the Government's Decree No. 100/2008/ND-CP detailing a number of
articles of the Law on Personal income tax.
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1. The tax payer issued with the tax codes
under the Circular No. 79/1998/TT-BTC on June 12, 1998, the Circular No.
68/2003/TT-BTC on July 17, 2003; the Circular No. 80/2004/TT-BTC on August 13,
2004; the Circular No. 10/2006/TT-BTC on February 14, 2006 and the Circular No.
85/2007/TT-BTC on July 18, 2007 of the Ministry of Finance shall continue to
use the issued tax codes.
2. The General Department of Taxation is
responsible for organizing the tax registration, the tax code issuance, the tax
registration certificate issuance and the tax code management.
During the course of implementation,
organizations and individuals are recommended to send feedbacks on the
difficulties to the Ministry of Finance for resolution./.
FOR THE MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
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