Official Dispatch 4735/TCT-KK 2024 information to ensure the requirements for granting eID accounts for organization

• Số hiệu: 4735/TCT-KK
• Loại văn bản: Công văn
• Nơi ban hành: Tổng cục Thuế
• Người ký: Mai Sơn
• Ngày ban hành: 22/10/2024

THE MINISTRY OF FINANCE OF VIETNAM GENERAL DEPARTMENT OF CUSTOMS OF VIETNAM --------	THE SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness ---------------
No: 4735/TCT-KK On checking the information to ensure the requirements for granting eID accounts for organization	Hanoi, October 22, 2024

To:

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Pursuant to Clause 1 of Article 17 of the Law on Tax administration No. 38/2019/QH14 dated June 06, 2019 of the National Assembly on responsibilities of taxpayers in tax registration;

To implement Article 6 and Article 12 of Decree No. 69/2024/ND-CP dated June 25, 2024, of the Government on e-identification, e-authentification, Procedures for issuing eID accounts to agencies or organizations developed by the Ministry of Public Security, tax authorities shall authenticate information about the organization whose TIN has been updated on the tax database for electronic identification and authentication regulator (the Ministry of Public Security) for the issuance of eID accounts for organizations.

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1. Scope and regulated entities

Taxpayers being organizations affiliated to their supervisory tax authorities that are granted TIN and are still in operation (except for enterprises and cooperatives that carry out tax registration and business registration through interlinked single-window system). Cases subject to information review:

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- Head office address;

- Number, date of issuance of the License for establishment and operation/Establishment Decision/Other equivalent documents issued by the competent authority;

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- Other tax registration information of the taxpayer that is still missing in accordance with the applicable regulations.

2. Objectives, requirements

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- Information about the head/legal representative of the organization must be fully updated with information including full name, date of birth, and citizen ID number and must be standardized compared to the personal information in the National Population Database.

- Information about taxpayer's name, head office address, number and date of issuance of License for establishment and operation/Establishment Decision/Other equivalent documents issued by the competent authority must be fully and accurately updated according to the taxpayer's tax registration application.

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3. Implementation

3.1. The supervisory tax authority of the taxpayer shall:

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- Prepare a list of taxpayers subject to review, and assign specific tasks to each department based on the principle that the department shall take charge in urging the review of taxpayers under their management.

- When taxpayers submit changes to their tax registration information, the tax authority shall process and update accurately, fully into the tax registration system according to the applicable regulations.

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3.2. After November 15, 2024, the General Department of Taxation will re-export the list of taxpayers who have not fully supplemented information or whose head/legal representative's information does not match the National Population Database, and assign the list to each Department of Taxation for reviewing and supervising the progress and implementation results. Deadline for Departments of Taxation: December 31, 2024.

3.3. The General Department of Taxation shall assist tax authorities in creating Notifications to send to taxpayers via electronic tax accounts (including taxpayers who are organizations subject to direct tax registration with tax authorities with tax code statuses other than statuses 01, 03, 05, 06) according to the form in Appendix 01 attached to this Official Dispatch to propagate and guide taxpayers in reviewing and standardizing their tax registration information. For taxpayers with tax code status 03, 05, or 06, when restored to active status, the tax authority shall instruct taxpayers to review and change information according to the instructions in Point 1 and Point 2 of this Official Dispatch.

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For your information./.

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PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Mai Son