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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.
105/2020/TT-BTC
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Hanoi, December
3, 2020
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CIRCULAR
ON
GUIDELINES FOR TAX REGISTRATION
Pursuant to the Law on Tax Administration No. 38/2019/QH14
dated June 13, 2019;
Pursuant to Laws on taxes, fees, charges and
amounts receivable of government budget and guiding documents;
Pursuant to the Government’s Decree No.
126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax Administration;
Pursuant to Government's Decree No.
87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and
organizational structure of the Ministry of Finance;
At the proposal of Director General of the
General Department of Taxation,
The Minister of Finance promulgates a Circular
on guidelines for tax registration.
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GENERAL PROVISIONS
Article 1. Scope
This Circular set forth entities required to
directly apply for taxpayer registration with a tax authority as specified in point
b clause 1 Article 30 of the Law on Tax Administration; structure of TIN
(taxpayer identification number); application, procedures and forms for tax
registration (including initial tax registration; issuance of certificate of
tax registration, TIN notification; notification of amendments to taxpayer
registration; notification of business/operation suspension; TIN deactivation;
TIN reactivation; tax registration in case of enterprise or organization
restructuring) as prescribed in point c clause 2 Article 30, Articles 31, 34,
36, 37, 38, 39, 40 of the Law on Tax Administration.
Article 2. Regulated entities
Regulated entities in this Circular: taxpayers; tax
authorities; tax officials; regulatory agencies, relevant entities prescribed
in Article 2 of the Law on Tax Administration.
Article 3. Interpretation of
terms
For the purposes of this Circular, these terms
below shall be construed as follows:
1. “Managing entity” means a taxpayer which has
affiliated entity/entities.
2. “Affiliated entities of enterprise or
cooperatives” mean branches or representative offices of an enterprise or
cooperatives as per the law on registration of enterprises and cooperatives.
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4. “Affiliated entities of business entity or other
organization” mean branches, representative offices, or other places where the
business operations of the business entity or other organization take place.
5. “Place of business of 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.
6. “Petroleum contract” means a contract or
agreement on exploration, development and extraction of petroleum as provided
for in the Law on Petroleum.
7. “Income payer” means an organization or
individual that pay income earned from wages, remuneration subject to tax
registration to employees and dependents of employees.
8. “Tax registration system” means a component of
the centralized tax management system that is built, managed, used consistently
within the whole taxation sector for the purposes of tax administration in
terms of tax registration.
9. “National information system of registration of
enterprises and cooperatives” means a dedicate information system of
registration of enterprises and cooperatives of the enterprise and cooperatives
registration authorities as per the law on registration of enterprises and
cooperatives.
Article 4. Entities required to
register tax
1. The following entities are required to register
tax:
a) The taxpayers subject to tax registration
through the interlinked single-window system as prescribed in point a clause 1
Article 30 of the Law on Tax Administration.
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2. The taxpayers subject to direct tax registration
with tax authorities include:
a) Enterprises operating in the sectors of
insurance, accounting, auditing, lawyers, notarization, or other specialized
sectors that are not required for enterprise registration at business
registration authorities as per the specialized laws (hereinafter referred to
as business entities)
b) Public sector entities, business entities of
armed forces; business entities of political organizations, socio-political
organizations, social organizations, 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
neighbor countries on land with Vietnam that conduct sale, barter 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 the Civil Code (hereinafter referred to as
business entities).
c) Organizations established by competent
authorities without production or business operation but taking on liabilities
to government budget (hereinafter referred to as other entities)
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 consular
offices and representative agencies of international organizations in Vietnam
that are eligible for VAT refund as entities entitled to 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 entities).
dd) Foreign organizations without Vietnamese’s
legal status, foreign individuals doing independent business in Vietnam in
accordance with Vietnam’s law and earning incomes in Vietnam or taking on tax
liabilities in Vietnam (hereinafter referred to as foreign contractors or
foreign sub-contractors).
e) Overseas suppliers without permanent
establishments in Vietnam that operate electronic commerce, business based on
digital platform and other services together with organizations or individuals
in Vietnam (hereinafter referred to as overseas suppliers).
g) Enterprises, cooperatives, business entities,
other entities and individuals that are responsible for withholding and
remitting the taxes on behalf of other taxpayers and declare and determine
their own taxes separately from those taxes of the said taxpayers as per the
tax law (except for the income payers upon withholding and remitting personal
income taxes on others' behalf); commercial banks, payment service intermediary
providers or entities authorized by overseas suppliers to declare, withhold and
remit taxes on behalf of overseas suppliers (hereinafter referred to
withholding agents). An income payer shall, upon withholding and remitting a
personal income tax, use the TIN that was already issued.
h) Executives, general executive companies, joint
ventures, organizations authorized by Vietnamese Government to receive profits
distributed from petroleum fields in the overlapping areas, contractors, and
investors entering into petroleum contracts or agreements, parent company -
Petro Vietnam as the representative of host country that receives profits
distributed from petroleum contracts or agreements
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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 entities, households and individuals
taking on liabilities to government budget.
Article 5. Structure of TIN
1. Structure of TIN
N1N2N3N4N5N6N7N8N9N10
- N11N12N13
Where:
- The first two digits N1N2
indicate the province that issues TINs
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- N10 is the check digit.
- Three digits N11N12N13
are formed in ascending order from 001 to 999.
- A dash (-) is used to separate the first 10-digit
element and the last 3-digit element.
2. A business identification number, cooperatives
identification number, identification number of affiliated entity of enterprise
or cooperative that is issued in accordance with the law on registration of
enterprises or cooperatives is also a taxpayer identification number.
3. Classification of structure of TIN
a) 10-digit TINs shall be issued to enterprises,
cooperatives, entities that have full legal status or entities without legal
status but incurring tax liabilities; representatives of households, household
businesses and other individuals (hereinafter referred to as independent
entities).
b) 13-digit TINs with a dash (-) used to separate
the first 10 digits and the last 3 digits are used for affiliated entities and
others.
c) The taxpayers being business entities or other
entities as prescribed in points a, b, c, d, n clause 2 Article 4 of this
Circular, whether or not they have legal status, once incurring tax liabilities
and being accountable for their own tax liabilities, shall be issued with
10-digit TINs; the affiliated entities thereof, established as per the law,
once incurring tax liabilities 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 apply for paying
foreign contractor withholding tax directly with tax authorities shall be
issued with 10-digit TINs by every contract.
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If a foreign contractor or foreign subcontractor
has an office in Vietnam and has its foreign contractor withholding tax
declared, withheld and remitted by the Vietnamese party, such foreign
contractor or foreign subcontractor shall be issued with a 10-digit TIN for
declaration of other tax liabilities (except foreign contractor withholding
tax) 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 application for tax
registration directly with the tax authority.
The overseas supplier shall use the above-mentioned TIN to declare and remit
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 service provider to declare and pay tax
on their behalf and declare their withholding tax schedule.
e) The withholding agents, specified in point g
clause 2 Article 4 of this Circular, shall be issued with a 10-digit TIN
(hereinafter referred to as authorized TIN) to declare and pay taxes on behalf
of the foreign contractors, foreign sub-contractors, overseas suppliers,
organizations and individuals that have contracts and business cooperation
documents.
A foreign contractor, foreign sub-contractors, specified in point dd clause 2
Article 4 of this Circular, which has their foreign contractor withholding tax
declared and remitted by the Vietnamese party shall be issued with a 13-digit
TIN according to the authorized TIN of the Vietnamese party to complete the certification
of payment of foreign contractor withholding tax in Vietnam.
If the taxpayer changes tax registration
information, suspends business/operation or resumes business ahead of schedule,
deactivates TIN or reactivate TIN as prescribed associated with their TIN, the
authorized 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 hereof associated with the
authorized TIN.
g) The executive, general executive company, joint
venture, organization authorized by Vietnamese Government to receive profits
distributed from petroleum fields in the overlapping areas 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 agreement document 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 taxes incurred in each petroleum contract
(including corporate income tax on income from 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) For the taxpayers being households, household
businesses, individual businesses and other individuals, specified in points i,
k, l, n clause 2 Article 4 of this Circular, a 10-digit TIN shall be issued to
the representatives of the households, household businesses, individuals, and a
13-digit shall be issued to the places of business of the household businesses
and individual businesses.
i) If the organization or individual, specified in
point m clause 2 Article 4 of this Circular, has one or several authorized tax
collection contract(s) with a tax authority, they shall be issued with an
authorized TIN to remit the amount of taxes collected to the state budget.
Article 6. Receipt of
application for tax registration
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Application for tax registration includes
application for initial tax registration; application for amendments to tax
registration; notification of business/operation suspension or
business/operation resumption ahead of schedule; application for TIN
deactivation; application for TIN reactivation which is received as prescribed
in clause 2, clause 3 Article 41 of the Law on Tax Administration.
2. Receipt of application of taxpayer
a) As for paper application:
The tax officer shall receive and bears an
acknowledgement stamp on the application for tax registration, specify the date
of receipt, number of documents according to the list of documents for an
application for tax registration filed in person with the tax authority. The
tax officer shall make a written appointment to return the result for an
application for which the tax authority must return the result, processing time
for every category of application received. If the application for tax
registration is sent by post, the tax officer shall bear the acknowledgement
stamp, the date of receipt and number the document as stipulated by the tax
authority.
The tax officer shall verify the application for
tax registration. If the application is incomplete which requires further
explanation and supplementation of information and documentation, the tax
authority shall give a notice 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
business days after the date of receipt of the application.
b) As for e-application for tax registration: The
application shall be received in accordance with regulation of the Ministry of
Finance on electronic transactions in taxation sector.
3. Receipt of decisions, documents from competent
authorities
a) As for paper decisions, documents:
The tax officer shall receive and bear an
acknowledgement stamp and the dates of receipt on decisions or documents from
competent authorities.
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b) As for e-decisions or documents: The receipt of
e-decisions or documents from competent authorities shall comply with
regulations on electronic transactions in finance and taxation sectors.
Chapter II
SPECIFIC PROVISIONS
Section 1. INITIAL TAX
REGISTRATION
Article 7. Location of
submission and application for initial tax registration
Location of submission and application for initial
tax registration shall comply with clause 2, clause 3 Article 31; clause 2,
clause 3 Article 32 of the Law on Tax Administration and the following:
1. As for taxpayers being corporates provided for
in points a, b, c, n clause 2 Article 4 hereof
a) Business entities and affiliated entities
(except artels) specified in points a, b clause 2 Article 4 hereof shall file
applications for initial tax registration with the Department of Taxation where
they are headquartered.
a.1) Required documents in an application for tax
registration of a corporate being independent entity or managing entity:
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- Schedule of subsidiary companies, member
companies form No. BK01-DK-TCT hereto appended (if any);
- Schedule of affiliated entities form No. BK02-DK-TCT
hereto appended (if any);
- Schedule of places of business 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);
- 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 the neighbor country
(for an organization of the neighbor country on land with Vietnam that conducts
sale, barter at border marketplaces, checkpoint marketplaces and marketplaces in
checkpoint economic zones of Vietnam).
a.2) Required documents in an application for tax
registration of affiliated entity:
- Application form for tax registration No.
01-DK-TCT hereto appended;
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- Schedule of places of business No. BK03-DK-TCT
hereto appended (if any);
- Schedule of foreign contractors, foreign
sub-contractors No. BK04-DK-TCT hereto appended (if any);
- Schedule of petroleum contractors, investors No.
BK05-DK-TCT hereto appended (if any);
- Copy of establishment and operation license of
affiliated entity, or establishment decision, or equivalent document issued by
competent authority, or business registration certificate as per the law on the
neighbor country (for an organization of the neighbor country on land with
Vietnam that conducts sale, barter at border marketplaces, checkpoint
marketplaces and marketplaces in checkpoint economic zones of Vietnam).
b) The other organizations and affiliated entities,
specified in points c, b clause 2 Article 4 hereof, shall file applications for
initial tax registration with the Department of Taxation where they are
headquartered, for those established by central agencies and provincial
authorities; or to Sub-department of Taxation or regional Sub-department of
Taxation where they are headquarters, for those established by district
authorities and where the artels are headquartered.
b.1) Required documents in an application for tax
registration of a corporate being independent entity or managing entity:
- Application form for tax registration No.
01-DK-TCT hereto appended;
- Schedule of subsidiary companies, member
companies No. BK01-DK-TCT hereto appended (if any);
- Schedule of affiliated entities No. BK02-DK-TCT
hereto appended (if any);
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- Schedule of foreign contractors, foreign
sub-contractors No. BK04-DK-TCT hereto appended (if any);
- Copy of establishment decision or equivalent
document, no certification required, issued by the competent authority.
b.2) Required documents in an application for tax
registration of affiliated entity:
- Application form for tax registration No.
01-DK-TCT hereto appended;
- Schedule of affiliated entities No. BK02-DK-TCT
hereto appended (if any);
- Schedule of places of business No. BK03-DK-TCT
hereto appended (if any);
- Schedule of foreign contractors, foreign
sub-contractors 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 and consular offices and
representative agencies of international organizations in Vietnam mentioned in
clause 3 hereof) shall file applications for initial tax registration with the
Department of Taxation where they are headquartered or where the individuals
have permanent residences in Vietnam. Required documents in the application for
tax registration: Application form for tax registration No. 01-DK-TCT hereto
appended.
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- Application form for tax 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, shall declare
and pay foreign contractor withholding tax and other taxes by themselves, other
than the foreign contractor withholding tax declared and remitted by the
Vietnamese party (E.g. personal income tax, license fee, etc…) shall file
applications for initial tax registration with the Department of Taxation where
they are headquartered. Required documents in the application for tax
registration:
- Application form for tax registration No.
04-DK-TCT hereto appended;
- Schedule of foreign contractors, foreign
sub-contractors 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, specified
in point e clause 2 Article 4 hereof, shall file applications for initial tax
registration with tax authorities as per the Circular of the Ministry of
Finance on guidelines for the Law on Tax Administration.
6. The taxpayers being withholding agents and
authorized tax collectors, specified in points g, m clause 2 Article 4 hereof,
shall file applications for tax registration with tax authorities as follows:
a) The withholding agent of a foreign contractor or
foreign sub-contractor shall file an application for tax registration with the
supervisory tax authority. Required documents in the application for tax
registration:
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- Schedule of contracts of the foreign contractor
or foreign sub-contractor having tax withheld and remitted by the Vietnamese
party No. 04.1-DK-TCT-BK.
b) The organization engaged in and managing a
business cooperation contract without establishment of a separate legal person
shall file an application for tax registration with the supervisory tax
authority. Required documents in the application for tax registration:
- Application form for tax registration No.
04.1-DK-TCT hereto appended;
- Copy of business cooperation contract or
document.
c) The commercial bank, payment intermediary
service provider or entity authorized by overseas supplier to declare, withhold
and remit taxes on behalf of overseas supplier shall file an application for
tax registration with the supervisory tax authority. Required documents in the
application for tax registration: Application form for tax registration No.
04.1-DK-TCT hereto appended.
d) The authorized tax collector shall file an
application for tax registration with the tax authority which signs the
authorized tax collection contract. Required documents in the application for
tax registration: Application form for tax registration No. 04.1-DK-TCT hereto
appended.
7. The taxpayers specified in point h clause 2
Article 4 hereof shall file an application for initial tax registration with
the Department of Taxation where they are headquartered.
a) Required documents in an application for tax
registration of executives, general executive companies, joint ventures,
organizations authorized by Vietnamese Government to receive profits distributed
from petroleum fields in the overlapping areas (hereinafter referred to as
executives):
- Application form for tax registration No.
01-DK-TCT hereto appended;
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- Copy of investment certificate or investment
license.
b) Required documents in an application for tax
registration of petroleum contractor, investor (including the contractor that
receives the profit distributed): Application form for tax registration No.
02-DK-TCT hereto appended.
c) Required documents in an application for tax
registration of parent company - Petro Vietnam as the representative of host
country that receives profits distributed from petroleum contracts or
agreements: Application form for tax registration No. 02-DK-TCT hereto
appended.
8. The taxpayers being household/individual
businesses specified in point i clause 2 Article 4 hereof shall file an
application for tax registration with the Department of Taxation or regional
Department of Taxation where they are headquartered
a) Required documents in an application for tax
registration of household/individual business:
- Application form for tax registration No.
03-DK-TCT hereto appended or tax return of household/individual business as per
the law on tax administration;
- Schedule of affiliated stores and shops No.
03-DK-TCT-BK01 hereto appended (if any);
- Copy of certificate of household business
registration (if any);
- Copy of unexpired citizen identification card or
ID card, for a Vietnamese nationality individual; copy of unexpired passport,
for a foreign national or overseas Vietnamese.
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Application form for tax registration No.
03-DK-TCT hereto appended;
- Schedule of affiliated stores and shops No.
03-DK-TCT-BK01 hereto appended (if any);
- Copies of the documents mentioned in clause 1
Article 2 of Circular No. 218/2015/TT-BTC dated December 31, 2015 of the
Ministry of Finance on guidelines for taxation policies and administration for
traders engaging in sale and barter at border marketplace, checkpoint
marketplaces, marketplaces in checkpoint economic zones as prescribed in
Decision No. 52/2015/QD-TTg dated October 20, 2015 of the Prime Minister.
9. As for taxpayers being individuals provided for
in points k, n clause 2 Article 4 hereof.
a) If an individual who has his/her income payer
withhold and remit personal income taxes and authorize the income payer to
apply for tax registration, he/she shall file an application for tax
registration with his/her income payer. If the individual incurs personal
income taxes at multiple income payers in the same tax payment period, he/she
only authorizes one single income payer to apply for tax registration in order
for the tax authority to issue a TIN. He/she shall notify other income payers
of his/her TIN for tax declaration and remittance purpose.
Required documents in an application for tax
registration of individual: Authorization document and one of the documents of
the individual (copy of unexpired citizen identification card or ID card, for a
Vietnamese nationality individual; copy of unexpired passport, for a foreign
national or overseas Vietnamese).
The income payer shall consolidate tax registration
information of the individual in a single application form for tax registration
No. 05-DK-TH-TCT hereto appended and file it with their supervisory tax
authority.
b) If an individual who neither has his/her income
payer withhold and remit personal income taxes nor authorize the income payer
to apply for tax registration, he/she shall file an application for tax
registration with a tax authority stipulated as follows:
b.1) With the Department of Taxation of province
where he/she has worked, if he/she is a resident earning income, wages from an
international organization, embassy, or consulate in Vietnam but such
organization has not withheld his/her income, wages for tax payment purpose.
Required documents in the application for tax registration:
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- Copy of unexpired citizen identification card or
ID card, for a Vietnamese nationality individual; copy of unexpired passport,
for a foreign national or overseas Vietnamese.
b.2) With the Department of Taxation of province
where the work occurs in Vietnam, if he/she earns income, wages from other
overseas organizations, individuals.
Required documents in the application for tax
registration are specified in point b.1 hereof, together with copy of the
document, made by the employer, which assigns a foreign individual,
non-resident in Vietnam as per the law on personal income tax, to work in
Vietnam but still receives income on his/her home country payroll.
b.3) With the Sub-department of Taxation, regional
Sub-department of Taxation of district where the individual incurs amounts
payable to the state budget if he/she applies for tax registration through a
tax return (the individual who incurs non-agricultural land use tax without a
TIN; the individual who transfers a real estate without a TIN; the individual
who incurs an amount payable to the state budget on non-current revenue,
including: registration fee, capital assignment and other non-current revenues
without a TIN).
Application for initial tax registration is a tax
return as per the law on tax administration. If the tax return lacks of copies
of unexpired personal documents (including citizen identification card or ID
card, for an Vietnamese nationality individual; passport, for a foreign
national or overseas Vietnamese), the taxpayer shall enclose one of the
documents together with the tax return.
In case of absence of a tax return, if the tax
authority and regulatory agency has their data linking available, the tax
authority shall avail the transfer note sent by the regulatory agency.
b.4) With the Sub-department of Taxation, regional
Sub-department of Taxation of district where the individual resides (permanent
or temporary residence) for other circumstances. Required documents in the
application for tax registration comply with point b.1 hereof.
10. As for the dependent specified in point 1
clause 2 Article 4 hereof, the application for initial tax registration is as
follows:
a) If the individual authorizes the income payer to
apply for tax registration for the dependent, the application for tax
registration shall be filed with the income payer.
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The income payer shall consolidate and file the
application form for tax registration No. 20-DK-TH-TCT hereto appended with
their supervisory tax authority.
b) If the individual does not authorize the income
payer to apply for tax registration for the dependent, the application for tax
registration shall be filed with the tax authority as prescribed in clause 9
hereof. Required documents in the application for tax registration:
- Application form for tax registration No.
20-DK-TCT hereto appended;
- Copy of unexpired citizen identification card or
copy of unexpired ID card, for a Vietnamese dependent aged at least 14; copy of
birth certificate or copy of unexpired passport, for a Vietnamese nationality
dependent aged less than 14; copy of passport, for a dependent who is a foreign
national or overseas Vietnamese.
If an individual, with respect to his/her personal
income tax, has claimed dependent(s) for personal exemption before the date of
entry of the Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of
Finance, but has not applied for tax registration for the dependent(s), he/she
shall file an application for tax registration as required in this clause to
enable the TIN(s) to be issued to the dependent(s).
Article 8. Issuance of
certificate of tax registration and TIN notification
Certificates of tax registration and TIN
notifications shall be granted to taxpayers as prescribed in clauses 1 and 2
Article 34 of the Law on Tax Administration and the following:
1. Certificates of tax registration for
organizations, household/individual businesses
The “certificate of tax registration” form No.
10-MST hereto appended shall be granted to organizations, household/individual
businesses not specified in clauses 2, 3, 4 hereof.
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a) The tax authority shall grant the “certificate
of tax registration for individuals” form No. 12-MST hereto appended to the
individual filing an application for tax registration in person as prescribed
in points b.1, b.2, b.4, b.5
b) The tax authority shall give the “Personal TIN notification”
form No. 14-MST hereto appended to the income payer that applied for tax
registration as prescribed in point a clause 9 Article 7 hereof.
The income payer shall forward the TIN notification
or reason for TIN rejection to every individual for further revision or
supplementation. The income payer shall re-file the application for tax
registration with the tax authority to enable the personal TIN to be granted as
prescribed.
c) For an individual who authorizes the income
payer to apply for tax registration or applies for tax registration through a
tax return as prescribed in points and b.3 clause 9 Article 7 hereof, and
he/she also applies for certificate of tax registration for individuals form
No. 32/DK-TCT hereto appended to the tax authority, the tax authority shall
grant such a certificate of tax registration for individuals, except for point
b clause 4 hereof.
3. Dependent TIN notification
a) The tax authority shall give the “dependent’s TIN
notification” form No. 21-MST hereto appended to the individual that applied
for tax registration of dependent in person as prescribed in point b clause 10
Article 7 hereof.
b) The tax authority shall give the “dependent’s
TIN notification, tax registration done by income payer” form No. 22-MST hereto
appended to the income payer that applied for tax registration for the
dependent as prescribed in point a clause 10 Article 7 hereof.
The income payer shall forward the TIN notification
or reason for TIN rejection to every individual for further revision or
supplementation of the dependent’s information. The income payer shall re-file
the application for tax registration with the tax authority to enable the
dependent’s TIN to be granted as prescribed.
4. TIN notification
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a) The organizations and individuals that apply for
tax registration for withholding and remitting taxes as prescribed in clause 6
Article 7 hereof.
b) The individuals that apply for tax registration
through the tax returns as prescribed in point b.3 clause 9 Article 7 hereof.
If the tax authority calculates the tax and issue a payment notice as per the
law on tax administration, the TIN shall be stated on the payment notice.
5. The tax authority shall process the application
for initial tax registration and then grant a certificate of tax registration
and TIN notification to the taxpayer within 3 business days after receiving a
duly complete application.
Article 9. Re-issuance of
certificate of tax registration and TIN notification
The certificate of tax registration and TIN
notification shall be reissued to taxpayers as prescribed in clause 3 Article
34 of the Law on Tax Administration and the following:
1. If the certificate of tax registration,
certificate of tax registration for individuals, TIN notification, dependent’s
TIN notification is lost, torn, or burnt, the taxpayer shall file an
application for reissuance of certificate of tax registration or TIN
notification form No. 13-MST hereto appended with the supervisory tax
authority.
2. The tax authority shall re-issue the certificate
of tax registration, certificate of tax registration for individuals, TIN notification,
dependent’s TIN notification within 2 business days after receiving a duly
completed application as prescribed.
Section2. AMENDMENTS TO TAX
REGISTRATION
Article 10. Location of
submission and application for amendments to tax registration
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1. Amendments to tax registration without
alternation of supervisory tax authority
a) The taxpayer specified in point a, b, c, d, dd,
e h, i, or n clause 2 Article 4 hereof shall file the following application
with the supervisory tax authority:
a.1) The application for amendments to tax
registration of the taxpayer mentioned in point a, b, c, dd, h, or n clause 2
Article 4 hereof includes:
- Application form for amendments to tax
registration No. 08-MST hereto appended;
- Copy of establishment and operation license, or
certificate of operation registration of affiliated entity, or establishment
decision, or equivalent license issued by the competent authority, if any
information of the said document is changed.
a.2) The application for amendments to tax
registration of the taxpayer mentioned in point d clause 2 Article 4 hereof
includes: Application form for amendments to tax registration No. 08-MST hereto
appended.
a.3) The application for amendments to tax
registration of the overseas supplier specified in point e clause 2 Article 4
hereof shall comply with the Circular of the Ministry of Finance on guidelines
for the Law on Tax Administration.
a.4) The application for amendments to tax
registration of the household/individual business mentioned in point d clause 2
Article 4 hereof includes:
- Application form for amendments to tax
registration No. 08-MST hereto appended or the tax return as per the law on tax
administration;
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- Copy of unexpired citizen identification card or
ID card, for a Vietnamese nationality individual; copy of unexpired passport,
for foreign national or overseas Vietnamese if the information thereon is
changed.
b) If the taxpayer being contract or investor
entering into a petroleum contract as prescribed in point h Article 4 hereof transfers
a part of contributed capital in a business entity or interest in petroleum
contract, the taxpayer shall file an application for amendments to tax
registration with the Department of Taxation of province where they are
headquartered.
The application for amendments to tax registration
includes: Application form for amendments to tax registration No. 08-MST hereto
appended.
2. Amendments to tax registration together with
alternation of supervisory tax authority
a) If the taxpayer that previously applied for tax
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 but within the same
province resulting in alternation of the supervisory tax authority,
, the taxpayer shall file an application for
amendments to tax registration with the supervisory tax authority (the tax
authority in charge of the old location) to complete the tax-related procedures
before applying for change of the headquarters to the business/cooperative
registration authority.
The application filed with the tax authority in
charge of the old location includes: Application form for amendments to tax registration
No. 08-MST hereto appended.
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 enterprise/cooperative shall apply for change of headquarters to
the business/cooperative registration authority as per the law on
business/cooperative registration.
b) The taxpayer subject to direct tax registration
with the tax authority as prescribed in point a, b, c, d, dd, h, i, n clause 2
Article 4 hereof, upon relocation of headquarters to another or another
district but within the same province resulting in alternation of the
supervisory tax authority, shall:
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The taxpayer shall file an application for
amendments to tax registration with the supervisory tax authority (the tax
authority in charge of the old location). The application for amendments to tax
registration:
- As for the taxpayer provided for in point a, b,
c, dd, h, or n clause 2 Article 4 hereof, the application includes:
+ Application form for amendments to tax
registration No. 08-MST hereto appended;
+ Copy of establishment and operation license, or
certificate of household business registration, equivalent document issued by
the competent authority if the address thereon is changed.
- As for the taxpayer provided for in point d
clause 2 Article 4 hereof, the application includes: Application form for
amendments to tax registration No. 08- hereto appended.
- As for the household/individual business
mentioned in point i clause 2 Article 4 hereof, the application includes:
+ Application form for amendments to tax
registration No. 08-MST hereto appended or the tax return as per the law on tax
administration;
+ Copy of certificate of household business
registration issued by the competent authority according to the new address (if
any);
+ Copy of unexpired citizen identification card or
ID card, for a Vietnamese nationality individual; copy of unexpired passport,
for foreign national or overseas Vietnamese if the tax registration information
thereon is changed.
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b.2.1) The taxpayer shall file an application for
amendments to tax registration with the tax authority in charge of the new
location within 10 business days after the tax authority in charge of the new
location issues a notice of taxpayer’s relocation form No. 09-MST hereto
appended. In specific:
- The taxpayer provided for in point a, b, d, dd,
h, or n clause 2 Article 4 hereof shall file an application with the Department
of Taxation of province where the new headquarters is located.
- The taxpayer being the artel provided for in
point a clause 2 Article 4 hereof shall file an application with the
Sub-department of Taxation or regional Sub-department of Taxation of district
where the new headquarters is located.
- The taxpayers specified in point c clause 2
Article 4 hereof shall file an application with the Department of Taxation
where they are headquartered, for those established by central agencies and
provincial authorities; or to the Sub-department of Taxation or regional
Sub-department of Taxation where they are headquarters, for those established
by district authorities).
- The taxpayers being household/individual
businesses specified in point i clause 2 Article 4 hereof shall file an with
the Sub-department of Taxation or regional Sub-department of Taxation where the
new place of business is located.
b.2.2) The application for amendments to tax
registration includes:
- The application form for relocation to the tax
authority in charge of the new location No. 30/DK-TCT hereto appended.
- Copy of establishment and operation license, or
certificate of household business registration, equivalent document issued by
the competent authority if the address thereon is changed.
3. The taxpayer being individual specified in point
k, l or n clause 2 Article 4 hereof shall file an application for amendments to
his/her or dependent’s tax registration information (including the case of
alternation of the supervisory tax authority) with the income payer or the
Sub-department of Taxation or regional Sub-department of Taxation of district
where he/she registers permanent or temporary residence (if he/she has not
worked at the place of income payer) as follows:
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The income payer shall consolidate amendments to
tax registration of the individual or dependent(s) in a single application form
for tax registration No. 05-DK-TH-TCT or 20-DK-TH-TCT hereto appended and file
it with their supervisory tax authority.
b) The application for amendments to tax
registration, filed with the tax authority in person, includes:
- Application form for amendments to tax
registration No. 08-MST hereto appended;
- Copy of unexpired citizen identification card or
ID card, for an Vietnamese nationality individual; copy of unexpired passport,
for a foreign national or overseas Vietnamese, if the tax registration
information thereon is changed.
Article 11. Processing application
for amendments to tax registration and giving processing results
The application for amendments to tax registration
shall be processed in accordance with Article 41 of the Law on Tax
Administration and the following regulations:
1. The taxpayer changes the tax registration
information as mentioned in clause 1, clause 3 Article 10 hereof
a) Change of information not mentioned in the
certificate of tax registration or TIN notification:
Within 2 business days after receiving a duly
completed application from the taxpayer, the supervisory tax authority of the
taxpayer shall update the changed information in the tax registration system.
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Within 3 business days after receiving a duly
completed application from the taxpayer, the supervisory tax authority of the
taxpayer shall update the changed information in the tax registration system;
and issue a certificate of tax registration or TIN notification with updated
information.
2. The taxpayer changes the tax registration
information as mentioned in clause 2 Article 10 hereof
a) At the tax authority in charge of the old
location:
The taxpayer shall file an application for
amendments to tax registration with the supervisory tax authority. Within 5
business days after the tax authority gives an inspection report or conclusion
(for the application subject to inspection at the taxpayer’s headquarters), or
within 7 business days after receiving the application of the taxpayer (for the
application not subject to inspection at the taxpayer’s headquarters), the
taxpayer shall issue a notice of taxpayer’s relocation form No. 09-MST hereto
appended as prescribed in clause 3 Article 6 of Decree No. 126/2020/ND-CP dated
October 19, 2020 to the taxpayer.
For a taxpayer that transfers the place of business
from the headquarters, if it keeps doing business in another prince 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 (the tax authority that manages the amounts payable to the
state budget, hereinafter referred to as the tax authority in charge of amounts
payable), it is not required to transfer the tax liability as prescribed in
point a.1 of this clause.
b) At the tax authority in charge of the new
location:
Within 3 business days after receiving a duly
completed application from the taxpayer, the tax authority shall update the
changed information in the tax registration system, and issue a certificate of
tax registration or TIN notification with the 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
file an application for change of headquarters’ address with the
business/cooperative registration authority (for the taxpayer applying for tax
registration together with business/cooperative registration) or with the tax
authority in charge of the new location (for the taxpayer applying for tax
registration in person)
a) Within 10 business 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 file an
application for cancellation of relocation form No. 31/DK-TCT hereto appended
with the tax authority in charge of the old location. The tax authority in
charge of the old location shall issue a notice of certification upon a request
for relocation form No. 36/TB-DKT hereto appended to the taxpayer within 3
business days after receiving such a request of the taxpayer.
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c) After 10 business days of the date on which the
tax authority in charge of the new location issues a notice specified in point
b here to the taxpayer, but the taxpayer fails to file a request for
cancellation of relocation form No. 31/DK-TCT hereto appended or an application
for change of the headquarters’ address, the tax authority in charge of the new
location shall issue a notice of taxpayer’s non-operation at the registered
address form No. 16/TB-DKT hereto appended, switch to the status “Taxpayer’s
non-operation at the registered address” and make it public on the web portal
of the General Department of Taxation as prescribed in Article 17 hereof.
Section 3. OPERATION/BUSINESS
SUSPENSION
Article 12. Notification of
business/operation suspension or business/operation ahead of schedule
Upon business/operation suspension or
business/operation ahead of schedule, the taxpayer shall give a notification as
prescribed in clauses 1, 2 Article 37 of the Law on Tax Administration, Article
4 of Decree No. 126/2020/ND-CP dated October 19, 2020 and following
regulations:
1. The organizations, household/individual
businesses not subject to business registration shall file a notification form
No. 23/DK-TCT hereto appended with the supervisory tax authority within the
time required in point c clauses 1, 3 and 4 Article 4 of the Decree No.
126/2020/ND-CP dated October 19, 2020.
2. After the tax authority issues a notice of
taxpayer’s non-operation at the registered address, the enterprise or
cooperative which has its business suspension approved by the
business/cooperative registration authority but still owes in taxes and other
amounts payable to the state budget, or committed any violation of law on tax
or invoice administration before the suspension time at the registered address,
the taxpayer shall fulfill the tax or invoice liabilities and comply with any
decision or notice of the tax authority as prescribed in clause 2 Article 4 of
Decree No. 126/2020/ND-CP dated October 19, 2020.
Article 13. Processing
notification of business/operation suspension or business/operation resumption
ahead of schedule
The notification of business/operation suspension
or business/operation resumption ahead of schedule of the taxpayer, or approval
for business/operation suspension or business/operation resumption ahead of
schedule of the competent authority 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 dated October 19, 2020 and the following
regulations:
1. For a notification of business/operation
suspension or business/operation ahead of schedule of the taxpayer:
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2. For an approval for business/operation
suspension or business/operation resumption ahead of schedule of the competent
authority:
The tax authority shall update the information
about business/operation suspension or business/operation resumption to the tax
registration system.
Section 4. TIN DEACTIVATION
Article 14. Application for
TIN deactivation
1. Application for TIN deactivation, for a taxpayer
applying for tax registration directly with the tax authority is a request 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 entity or other organization
specified in point a, b, c, d, or n clause 2 Article 4 hereof
a.1) For the managing entity, the application shall
be either one of the following: Copy of dissolution decision, copy of division
decision, copy of agreement on consolidation, copy of agreement on acquisition,
copy of decision on revocation of certificate of operation registration of the
competent authority, copy of operation termination, copy of conversion
decision.
If the managing entity has affiliated entities
issued with 13-digit TINs, the managing entity shall send a notice of operation
termination to the affiliated entities in order for them to complete the
procedures for TIN deactivation with their tax authorities upon deactivation of
the managing entity’s TIN.
If an affiliated entity has its TIN deactivated but
it is unable to pay the tax liabilities to the state budget as prescribed in
the Law on Tax Administration and guiding documents, the managing entity shall
undertake in writing to incur every tax liability of such affiliated entity
with the tax authority that supervises the affiliated entity and keep paying
that even after the affiliated entity’s TIN is deactivated.
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b) For the contractor or investor entering into
petroleum contract or agreement, parent company - Petro Vietnam as the
representative of host country that receives profits distributed from petroleum
contract or agreement; 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 petroleum contract, for the investor to the petroleum contract.
c) For the household/individual business; place of
business of household/individual business prescribed in point i, clause 2
Article 4 hereof, the application shall be: Copy of decision on revocation of
certificate of household business registration (if any).
2. The enterprise/cooperative or affiliated entity
thereof shall, prior to submission of an application for termination of the
transferor entity (in a total division case), acquired entity (in an
acquisition case), or consolidating entity (in a consolidation case), or
termination of the affiliated entity to the business/cooperative registration
authority, file an application with the supervisory tax authority to complete
tax procedures, pay tax liabilities within the time required by the Law on
Enterprises (for the enterprise) and other relevant laws. If the Law on
Enterprises and other relevant laws do not stipulate the time limit for the
taxpayer to file an application with the tax authority, the taxpayer shall file
an application with the supervisory tax authority within 10 business days from
the date of division decision, agreement on consolidation, agreement on
acquisition, decision or notice of termination of branch, representative
office, or decision on revocation of certificate of operation registration of
branch, representative office.
3. The application for TIN deactivation, for the
taxpayer applying for tax registration together with
enterprise/cooperative/business registration, includes a request for TIN
deactivation form No. 24/DK-TCT hereto appended and the following documents:
a) The application for TIN deactivation of the
transferor, acquired or consolidating enterprise/cooperative is either one of
the following: copy of division decision, agreement on consolidation, agreement
on acquisition.
b) The application for TIN deactivation of the
affiliated entity of the enterprise/cooperative is either one of the following:
Copy of decision or notice of enterprise/cooperative on termination of branch,
representative office; copy of decision on revocation of certificate of
operation registration of branch, representative office issued by competent authority.
4. The application for TIN deactivation following a
decision, notice or another document of the competent authority, on a
case-by-case basis, shall include the following:
a) Decision on dissolution of
enterprise/cooperative; decision on revocation of business registration
certificate, certificate of operation registration of branch, representative
office, place of business; application for termination of
enterprise/cooperative as a result of total division, consolidation or
acquisition; application for termination of branch, representative office,
place of business of enterprise/cooperative; notice of dissolution of
enterprise/cooperative; notice of termination of enterprise/cooperative as a
result of total division, consolidation or acquisition; notice of termination
of branch, representative office of enterprise/cooperative issued by the
business/cooperative registration authority.
b) Decision or notice of revocation of certificate
of household business registration; establishment and operation license or
equivalent document of the licensing agency.
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d) Relevant documents of the competent authorities
certifying that an individual is dead, missing or legally incapacitated (death
certificate or death notice or alternative of death notice as per the law on
civil status affairs, or the court’s decision on declaration of an individual
is dead, missing or legally incapacitated).
dd) Notice of taxpayer’s non-operation at the
registered address as prescribed in Article 17 hereof.
Article 15. Obligations to be
fulfilled by the taxpayer prior to TIN deactivation
1. As for the taxpayer provided for in point a, b,
c, d, dd, e, g, h, m or n clause 2 Article 4 hereof:
- The taxpayer shall submit a report on use of invoices
as per the law on invoices;
- The taxpayer shall file the tax return, remit tax
payments and deal with overpaid taxes, excess VAT credits, if any) as
prescribed in Article 43, 44, 47, 60, 67, 68, 70, 71 of the Law on Tax
Administration with/to the tax authority;
- For a managing entity with multiple affiliated
entities, every affiliated entity shall complete the TIN deactivation before
the managing entity completes its own TIN deactivation.
2. As for the household/individual business
mentioned in point i clause 2 Article 4 hereof:
- The taxpayer shall submit a report on use of
invoices as per the law on invoices, if any;
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- The taxpayer shall file the tax return, remit tax
payments and deal with overpaid taxes, excess VAT credits, if any) as prescribed
in Article 43, 44, 47, 60, 67, 68, 70, 71 of the Law on Tax Administration
with/to the tax authority, for a household/individual business paying the taxes
based on declaration method.
3. As for a household business upgraded to small
and medium-sized enterprise as per the Law on Assistance for Small and
Medium-Sized Enterprises, the household business shall pay the tax liabilities
to the supervisory tax authority and undertake in writing with the tax
authority that the new small and medium-sized enterprise shall inherit every
tax liability from the household business as per the law on assistance for
small and medium-sized enterprises.
4. As for taxpayers being individuals provided for
in points k, l clause 2 Article 4 hereof:
The taxpayer shall pay the tax liabilities and deal
with the overpaid taxes as prescribed in Articles 60, 67, 69, 70, 71 of the Law
on Tax Administration to/with the tax authority.
Article 16. Processing
application for TIN deactivation and giving processing results
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 specifying that the taxpayer
ceases its operation and has applied for TIN deactivation form No. 17/TB-DKT
hereto appended to the taxpayer within 2 business days after receiving a duly
completed application for TIN deactivation as prescribed.
Issue a notice to the managing entity, affiliated
entities using form No. 35/TB-DKT hereto appended if the tax authority receives
an application for TIN deactivation from the managing entity but the affiliated
entities have not had their TINs deactivated.
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a.3) Process the offset or tax refund offset
against tax liabilities of the taxpayer as per the Law on Tax Administration
and guiding documents.
If an affiliated entity has its TIN deactivated but
it is unable to pay the remaining tax liabilities, following the offset or tax
refund offset as prescribed in the Law on Tax Administration and guiding
documents , and the managing entity undertook in writing to incur every tax
liability of such affiliated entity, the tax authority that supervises the
affiliated entity shall transfer such remaining tax liabilities to the managing
entity and issue a notice of transfer of tax liabilities using form No.
39/TB-DKT hereto appended to the managing entity, affiliated entity.
If the transferor, acquired, or consolidating
entity has its TIN deactivated but it is unable to pay the remaining tax
liabilities, following the offset or tax refund offset as prescribed in the Law
on Tax Administration and guiding documents, the tax authority that supervises
such transferor, acquired, or consolidating entity shall transfer the remaining
tax liabilities to the new entity and issue a notice of transfer of tax
liabilities using form No. 39/TB-DKT hereto appended to the transferor,
acquired, or consolidating entity and the transferee, acquirer, or consolidated
entity.
a.4) Request the customs authority to certify that
the taxpayer has paid tax liabilities and other amounts payable to the state
budget 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 exported goods
and imported goods and the Circular of the Ministry of Finance on electronic
transactions in taxation sector within 3 business days from the date of
issuance of the notice specifying that the taxpayer ceases its operation and
has applied for TIN deactivation.
a.5) Issue a notice of taxpayer’s TIN deactivation
using form No. 18/TB-DKT hereto appended within 3 business days from the date
on which the taxpayer has paid the tax liabilities to the tax authority or the
tax authority has completely transferred the tax liabilities and other amounts
payable to the state budget of the affiliated entity to the managing entity, or
of the transferor, acquired, or consolidating entity to the transferee,
acquirer, or consolidated entity.
b) The tax authority in charge of amounts payable
shall:
b.1) Perform the tasks specified in points a.2, a.3
hereof with regard to the amounts receivable in the administrative division.
b.2) Update information about taxpayers paying tax
liabilities under their management into the tax registration system on the same
business day or no later than early next business day.
c) For a household/individual business, following
the TIN deactivation, the TIN of the representative of the household business
shall remain valid for fulfilling tax liabilities for the individual.
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a) The supervisory tax authority shall carry out
procedures as prescribed in point a clause 1 hereof. The notice of taxpayer’s
TIN deactivation using form No. 18/TB-DKT hereto appended shall be replaced
with the notice of taxpayer’s fulfillment of tax liabilities to file an
application for <dissolution/ceasing operation> with the
<business/cooperative registration> authority using form No. 28/TB-DKT
hereto appended.
b) The tax authority in charge of amounts payable
shall carry out procedures as prescribed in point b clause 1 hereof.
3. Processing the TIN deactivation dossier sent by
the competent authority to the supervisory tax authority
a) As for the decision on dissolution of
enterprise/cooperative made by the business/cooperative registration authority
as prescribed in point a clause 4 Article 14 hereof:
a.1) The supervisory tax authority shall carry out
procedures as prescribed in point a clause 1 hereof. The notice of taxpayer’s
TIN deactivation using form No. 18/TB-DKT hereto appended shall be replaced
with the notice of taxpayer’s fulfillment of tax liabilities to file an
application for <dissolution/ceasing operation> with the
<business/cooperative registration> authority using form No. 28/TB-DKT
hereto appended.
a.2) The tax authority in charge of amounts payable
shall carry out procedures as prescribed in point b clause 1 hereof.
b) The application for termination of
enterprise/cooperative due to total division, consolidation, acquisition;
application for termination of branch, representative office of
enterprise/cooperative forwarded by the business/cooperative registration
authority as prescribed in point a clause 4 Article 14 hereof
b.1) The supervisory tax authority shall:
- Issue a notice specifying that the taxpayer
ceases its operation and has applied for TIN deactivation form No. 17/TB-DKT
hereto appended if the taxpayer has not filed an application for TIN
deactivation with the supervisory tax authority, to the taxpayer within 2
business days after receiving a duly completed application for TIN deactivation
from the business/cooperative registration authority as prescribed.
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b.2) The tax authority in charge of amounts payable
shall keep supervising these amounts until the taxpayer files an application
for TIN deactivation with the supervisory tax authority as prescribed in
clauses 2, 3 Article 14 hereof as notified by the supervisory tax authority.
c) For the application for termination of place of
business of enterprise/cooperative: The tax registration system shall update
the information about termination of the place of business according to the
code of place of business and the TIN of the managing entity of the place of
business into the tax administration data.
d) For the notice of dissolution of
enterprise/cooperative; notice of termination of enterprise/cooperative due to
total division, consolidation, acquisition; notice of termination of branch,
representative office of enterprise/cooperative forwarded by the
business/cooperative registration authority shall be processed as prescribed in
point a clause 4 Article 14 hereof:
The supervisory tax authority shall switch the
taxpayer’s TIN to status “taxpayer’s termination of operation and completion of
TIN deactivation” on the same date of receiving the notice from the
business/cooperative registration authority if the taxpayer has fulfilled the
tax liabilities.
dd) For the decision on revocation of business
registration certificate, certificate of cooperative registration, certificate
of operation registration of branch, representative office, place of business;
decision, notice of revocation of certificate of household business
registration, establishment and operation license or equivalent document as
prescribed in points a, b clause 4 Article 14 hereof (decision, notice of
revocation of license)
dd.1) In case of revocation to enforce the
implementation of tax administration decision: When the supervisory tax
authority receives a decision, notice of revocation of license from the
business/cooperative registration authority and competent authority, it shall
switch the taxpayer’s TIN to status “taxpayer’s termination of operation and
completion of TIN deactivation”.
dd.2) In case of revocation due to violation of
law:
The supervisory tax authority shall:
- Switch the taxpayer’s TIN or authorized TIN (if
any) to the status “taxpayer’s termination of operation without completion of
TIN deactivation” and issue a notice of TIN deactivation following the managing
entity using form No. 35/TB-DKT hereto appended (if any) to the taxpayer after
receiving such a decision, notice of revocation of license from the
business/cooperative registration authority and competent authority.
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- Issue a notice requiring the taxpayer to file an
application for TIN deactivation using form No. 29/TB-DKT hereto appended to
the taxpayer applying for tax registration directly with the tax authority,
branch, representative office of enterprise/cooperative complete procedures for
TIN deactivation with the tax authority as prescribed in clause 1 and point b
clause 3 Article 14 hereof.
- After receiving the decision, notice of
dissolution of enterprise/cooperative and termination of affiliated entity from
the enterprise/cooperative 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 tax authority in
charge of amounts payable shall deactivate the TIN as the case maybe as
prescribed in this Article.
e) For the declaration of bankruptcy of
enterprise/cooperative made by the court as prescribed in point c clause 4
Article 14 hereof
e.1) The supervisory tax authority shall:
- Switch the taxpayer’s TIN to the status
“taxpayer’s termination of operation without completion of TIN deactivation” on
the same business day or no later than early next business day after receiving
such a declaration of bankruptcy of the court.
Issue a notice to the managing entity, affiliated
entities using form No. 35/TB-DKT hereto appended if the tax authority receives
an application for TIN deactivation from the managing entity but the affiliated
entities have not had their TINs deactivated.
- Perform the tasks provided for in points a.2,
a.3, a.4, a.5 clause 1 hereof.
e.2) The tax authority in charge of amounts payable
shall carry out procedures as prescribed in point b clause 1 hereof.
g) For the death certificate or death notice or
alternative of death notice as per the law on civil status affairs, or the
court’s decision on declaration of an individual is dead, missing or legally
incapacitated as prescribed in point d clause 4 Article 14 hereof
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4. Once the taxpayer’s TIN is deactivated, the
certificate of tax registration, certificate of tax registration for
individuals, TIN notification, and notice of dependent’s TIN are also
deactivated.
5. The supervisory tax authority shall update and
switch the taxpayer’s TIN to the status “the taxpayer’s termination of
operation without completion of TIN deactivation” on the same business day or
no later than early next business day after receiving the notice specifying
that the taxpayer ceases its operation and has applied for TIN deactivation
using form No. 17/TB-DKT hereto appended and the to the status “the taxpayer’s
termination of operation and completion of TIN deactivation” on the same
business day or no later than early next business day after receiving the
notice of taxpayer’s TIN deactivation using form No. 18/TB-DKT hereto appended.
Article 17. TIN deactivation
in case the taxpayer issues a notice of non-operation at registered address
1. No later than 5 business days after issuing or
receiving such one of the following documents (decision, document, notice), the
tax authority shall undertake a verification visit to the taxpayer’s premises:
a) The second notice which urges the taxpayer to
file a tax return or tax report, but the taxpayer still fails to file it/them.
b) Documents sent by the tax authority to the
taxpayer by post but they are sent back due to no recipient or non-existent
address.
c) The tax authority receives a report from an
organization/individual that the taxpayer no longer operates at the registered
address.
d) A competent authority sends the tax authority a
notice of taxpayer’s non-operation at the registered address.
2. The tax authority shall cooperate with the local
government (People’s Committee of commune, police authority) to undertake a
verification visit to the taxpayer’s registered address.
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b) If the verification shows that the taxpayer no
longer operates at the registered address, the tax authority shall cooperate
with the local government to make a record of verification of taxpayer’s
operation status at the registered address, using form No. 15/BB-BKD hereto
appended. The tax authority shall issue a notice of taxpayer’s non-operation at
the registered address form No. 16/TB-DKT hereto appended within 3 business
days since the date on the record, and switch the taxpayer’s status to
“taxpayer’s non-operation at the registered address” into the tax registration
system on the same business day or no later than early next business day after
issuing the notice of taxpayer’s non-operation at the registered address; and
transmit such information to the national business/cooperative registration
system on the same business day of updating status “taxpayer’s non-operation at
the registered address” into the tax registration system.
The tax authority shall make public the notice of
taxpayer’s non-operation at the registered address on the web portal of General
Department of Taxation as prescribed in Article 22 hereof. The regulatory
agencies (including: customs authority, business registration authority (unless
business registration and tax 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 made public by the tax authority for public
administration and other work purposes.
3. If the managing entity, specified in any case in
clause 1 hereof, has affiliated entities
a) The tax authority in charge of the managing
entity shall further send a notice of managing entity’s non-operation at the
registered address, using Form No. 26/TB-DKT hereto appended.
b) The tax authority in charge of the managing
entity shall update the affiliated entities’ status to non-operation at the
registered address into the tax registration system from the date on which the
tax authority issues such a notice.
4. For household/individual business: The tax
authority shall only issue a notice of taxpayer’s non-operation at the
registered address to the TIN of any place of business which the tax authority
has verified and updated the status to “taxpayer’s non-operation at the
registered address” into the tax registration system, and shall not update the
status of remaining places of business (if any).
5. After issuing a notice of taxpayer’s
non-operation at the registered address, the tax authority shall cooperate with
the business registration authority to revoke the business registration
certificate, certificate of operation registration of branch, representative
office, and place of business as per the Law on Enterprises.
6. The tax authority shall deactivate the TIN of
the taxpayer after issuing a notice of taxpayer’s non-operation at the
registered address if:
a) the taxpayer, specified in clause 2 Article 4
hereof, has fulfilled the tax and/or invoice liabilities as prescribed in the
Law on Tax Administration and Article 15 hereof or does not incur any tax or
invoice liabilities.
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If the taxpayer is an enterprise/cooperative, the
tax authority shall send a list of deactivated TINs to the business/cooperative
registration authority via the business/cooperative registration system to make
the legal status of the enterprise/cooperative between these authorities
consistent.
Section 5. TIN REACTIVATION
Article 18. Application for
TIN reactivation
The TIN shall be reactivated as prescribed in
Article 40 of the Law on Tax Administration, clause 4 Article 6 of Decree No.
126/2020/ND-CP dated October 19, 2020 and the following regulations:
1. Application for TIN reactivation filed by the
taxpayer:
a) If a taxpayer, specified in clause 2 Article 4
hereof, has the TIN deactivated by the tax authority, following the revocation
of establishment and operation license or certificate of household business
registration or equivalent license by the competent authority, but then such
competent authority reverses such revocation in writing, the taxpayer may file
an application for TIN reactivation with the supervisory tax authority within
10 business days from the date on which the revocation is reversed.
Required documents in the application:
- Application form for TIN reactivation No. 25/DK-TCT
hereto appended;
- Copy of document reversing the revocation of
establishment and operation license or equivalent license of the competent
authority.
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c) If a taxpayer, specified in clause 2 Article 4
hereof, in seeking resumption of business after filing an application for TIN
deactivation with the tax authority, and the tax authority has not issued a
notice of TIN deactivation as prescribed in Article 14 and 16 hereof, the
taxpayer may file an application for TIN reactivation No. 25/DK-TCT hereto
appended with the supervisory tax authority before the tax authority issues a
notice of TIN deactivation.
d) If a taxpayer has filed an application for TIN
deactivation due to division, consolidation, acquisition to the tax authority
as prescribed in Article 14 hereof, but then the division decision,
consolidation or acquisition agreement is reversed in writing and the
business/cooperative registration authority has not terminated the operation of
the transferor, acquired or consolidating enterprise/cooperative, the taxpayer
may file an application for TIN reactivation with the supervisory tax authority
before the tax authority issues a notice of TIN deactivation as prescribed in
Article 16 hereof.
Required documents in the application:
- Application form for TIN reactivation No.
25/DK-TCT hereto appended;
- Copy of document reversing the division decision,
consolidation or acquisition agreement.
The taxpayer shall fulfill tax and invoice
liabilities completely as prescribed in clause 4 Article 6 of Decree No.
126/2020/ND-CP dated October 19, 2020 before the TIN reactivation.
2. TIN reactivation dossier following a decision,
notice or another document of the competent authority:
a) A notice of revalidation of legal status of
enterprise/cooperative, affiliated entity made by the business/cooperative
registration authority.
b) A decision of the court reversing the decision which
declares an individual is dead, missing or legally incapacitated.
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1. For an application filed by a taxpayer: The tax
authority shall receive, 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
dated October 19, 2020 and the following regulations:
a) Within 3 business days after receiving a duly
complete application for TIN reactivation as prescribed in point a clause 1
Article 18 hereof, 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 entity, using
form No. 37/TB-DKT hereto appended to the taxpayer, affiliated entity (if the
managing entity’s TIN is reactivated).
- Re-print the certificate of tax 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 tax
registration system on the same business day or not later than early the next
business day from the date of issuing the notice of TIN reactivation.
b) Within 10 business days after receiving a duly
complete application for TIN reactivation as prescribed in point b clause 1
Article 18 hereof, the tax authority shall make a list of inadequate tax
returns, the invoice use report, taxes and other amounts payable to state
budget or in debt and impose penalties on violations of law on taxation and
invoices, until the date on which the application for TIN reactivation is
filed, and undertake a verification visit to the taxpayer’s headquarters and
enclose a record of verification of taxpayer’s operation status at the
registered address, using form No. 15/BB-BKD hereto appended to the application
for TIN reactivation (the record must be countersigned by the taxpayer).
Within 3 business days after the taxpayer no longer
commits the administrative violations of taxation and invoices, pays the taxes
and other amounts payable to state budget or in debt in full (unless the
taxpayer is not required to pay the taxes and other amounts payable to state
budget as prescribed in clause 4 Article 6 of Decree No. 126/2020/ND-CP dated
October 19, 2020), 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 entity, using
form No. 37/TB-DKT hereto appended to the taxpayer, affiliated entity (if the
managing entity’s TIN is reactivated).
- Re-print the certificate of tax registration or
TIN notification if the taxpayer filed the original with the tax authority
together with the application for TIN deactivation.
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The tax authority shall make public the notice of
TIN reactivation on the web portal of General Department of Taxation as
prescribed in Article 22 hereof. The regulatory agencies (including: customs
authority, business registration authority (unless business registration and
tax 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
made public by the tax authority for public administration and other work
purposes.
c) Within 10 business days after receiving a duly
complete application for TIN reactivation as prescribed in points c, d clause 1
Article 18 hereof, the tax authority shall make a list of inadequate tax
returns, the invoice use report, taxes and other amounts payable to state
budget or in debt and impose penalties on violations of law on taxation and
invoices, until the date on which the application for TIN reactivation is
filed.
Within 3 business days after the taxpayer no longer
commits the administrative violations of taxation and invoices, pays the taxes
and other amounts payable to state budget or in debt in full (unless the
taxpayer is not required to pay the taxes and other amounts payable to state
budget as prescribed in clause 4 Article 6 of Decree No. 126/2020/ND-CP dated
October 19, 2020), 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 entity, using
form No. 37/TB-DKT hereto appended to the taxpayer, affiliated entity (if the
managing entity’s TIN is reactivated).
- Re-print the certificate of tax 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 tax
registration system on the same business day or not later than early the next
business day from the date of issuing the notice of TIN reactivation.
d) If the application for TIN reactivation is not
duly complete or the TIN is unable to be reactivated as prescribed in clause 1
Article 18 hereof, the tax authority shall issue a notice of TIN
non-reactivation, using form No. 37/TB-DKT hereto appended to the taxpayer.
2. If the tax authority receives a decision of the
court which reverses the decision declaring an individual is dead, missing or
legally incapacitated, the tax authority shall reactivate the individual’s TIN
within 3 business days after receiving such a decision.
3. If the tax authority receives a notice of
revalidation of legal status of enterprise/cooperative, branch, representative
office, place of business made by the business/cooperative registration
authority as per the law on business/cooperative registration on the tax registration
system, the tax authority shall reactivate the TIN for the taxpayer on the same
date of notice.
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Article 20. Tax registration
in case of restructuring
1. Total division
a) For the transferor entity:
The transferor entity shall apply for TIN
deactivation to the supervisory tax authority as prescribed in Article 39 of
the Law on Tax Administration and Article 14 hereof.
According to the application for TIN deactivation
filed by the transferor entity, the tax authority shall deactivate the TIN as
prescribed in Article 39 of the Law on Tax Administration and Articles 15 and
16 hereof.
b) For the transferee entity:
The transferor entity shall apply for tax registration
to the tax authority as prescribed in Articles 31, 32, 33 of the Law on Tax
Administration and Article 7 hereof.
According to the application for tax registration
filed by the transferee entity, the tax authority shall issue a TIN to the
taxpayer as prescribed in Article 34 of the Law on Tax Administration and
Article 8 hereof.
2. Partial division
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After the partial division, if any change to the
tax registration occurs, the transferor entity shall apply for amendments to
tax registration to the supervisory tax authority within 10 business days after
being issued with the establishment and operation license, establishment
decision or other equivalent document by the competent authority.
Required documents in the application:
- Application form for amendments to tax
registration No. 08-MST hereto appended;
- Copy of the decision on partial division or
equivalent document;
- Copy of establishment and operation license,
establishment decision or equivalent document.
The tax authority shall amend the tax registration
of the transferor entity as prescribed in Article 36 of the Law on Tax
Administration and Article 11 hereof. The transferor entity shall keep using
the TIN already issued to fulfill further tax liabilities.
b) For the transferee entity:
The transferee entity shall apply for tax
registration to the tax authority as prescribed in Articles 31, 32, 33 of the
Law on Tax Administration and Article 7 hereof.
According to the application for tax registration
filed by the transferee entity, the tax authority shall issue a TIN to the
taxpayer as prescribed in Article 34 of the Law on Tax Administration and
Article 8 hereof.
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The acquirer may keep using its TIN. The acquired
entity shall have its TIN deactivate.
a) The acquired entity:
The acquired entity shall apply for TIN
deactivation to the supervisory tax authority as prescribed in Article 39 of
the Law on Tax Administration and Article 14 hereof.
According to the application for TIN deactivation
filed by the acquired entity, the tax authority shall deactivate the TIN as
prescribed in Article 39 of the Law on Tax Administration and Articles 15 and
16 hereof.
b) The acquirer:
If the acquisition gives rise to changes of the tax
registration, within 10 business days after being issued with the establishment
and operation license, establishment decision or other equivalent document, the
acquirer shall apply for amendments to tax registration to the supervisory tax
authority.
Required documents in the application:
- Application form for amendments to tax
registration No. 08-MST hereto appended;
- Copy of acquisition contract or equivalent
document;
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The tax authority shall amend the tax registration
of the acquired entity as prescribed in Article 36 of the Law on Tax
Administration and Article 11 hereof.
4. Consolidation
a) The consolidating entities:
The consolidating entities shall apply for TIN
deactivation to the supervisory tax authority as prescribed in Article 39 of
the Law on Tax Administration and Article 14 hereof.
According to the application for TIN deactivation
filed by the consolidating entities, the tax authority shall deactivate their
TINs as prescribed in Article 39 of the Law on Tax Administration and Articles
15 and 16 hereof.
b) The consolidated entity:
The consolidated entity shall apply for tax
registration to the tax authority as prescribed in Articles 31, 32, 33 of the Law
on Tax Administration and Article 7 hereof.
According to the application for tax registration
filed by the consolidating entities, the tax authority shall issue a TIN to the
taxpayer as prescribed in Article 34 of the Law on Tax Administration and Article
8 hereof.
Article 21. Tax registration
in case of operating model transformation
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If an affiliated entity receives a decision to
transform into an independent entity or vice versa, the affiliated entity
shall, following the transformation, apply for tax registration to enable a new
TIN to be issued as prescribed in Articles 31, 32, 33 of the Law on Tax
Administration and Article 7 hereof. The independent entity or affiliated
entity shall, prior to transformation, apply for TIN deactivation to the
supervisory tax authority as prescribed in Article 39 of the Law on Tax
Administration and Article 14 hereof,
According to the application for tax registration
filed by the independent entity or affiliated entity, the tax authority shall
issue a TIN to the taxpayer as prescribed in Article 34 of the Law on Tax
Administration and Article 8 hereof.
According to the application for TIN deactivation
filed by the independent entity or affiliated entity, the tax authority shall
deactivate the TIN as prescribed in Article 39 of the Law on Tax Administration
and Articles 15 and 16 hereof.
2. Independent entity transformed into affiliated
entity of another managing entity
If an independent entity is transformed into an
affiliated entity of another managing entity, it shall be issued with a
13-digit TIN according to the TIN of the new managing entity. The independent
entity shall apply for TIN deactivation to the supervisory tax authority as
prescribed in Article 39 of the Law on Tax Administration and Article 14
hereof. The affiliated entity shall apply for tax registration as prescribed in
Articles 31, 32, 33 of the Law on Tax Administration and Article 7 hereof. The
managing entity shall declare the newly-corporated affiliated entity in the
Schedule of affiliated entities, using form No. BK02-DK-TCT hereto appended as
prescribed in Article 10 hereof.
According to the application for tax registration
filed by the affiliated entity, the tax authority shall issue a TIN to the
taxpayer as prescribed in Article 34 of the Law on Tax Administration and
Article 8 hereof.
According to the application for TIN deactivation
filed by the independent entity, the tax authority shall deactivate the TIN as
prescribed in Article 39 of the Law on Tax Administration and Articles 15 and
16 hereof.
3. Affiliated entity of a managing entity
transformed into affiliated entity of another managing entity
If an affiliated entity of a managing entity
(hereinafter referred to as the former affiliated entity) is transformed into
affiliated entity of another managing entity (hereinafter referred to as the
latter affiliated entity), it is required to apply for TIN deactivation of the
former affiliated entity to the supervisory tax authority as prescribed in
Article 39 of the Law on Tax Administration and Article 14 hereof. The latter
affiliated entity shall apply for tax registration to the tax authority as
prescribed in Articles 31, 32, 33 of the Law on Tax Administration and Article
7 hereof. The managing entity shall declare the newly-corporated affiliated
entity in the Schedule of affiliated entities, using form No. BK02-DK-TCT
hereto appended as prescribed in Article 10 hereof.
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According to the application for TIN deactivation
filed by the former affiliated entity, the tax authority shall deactivate the
TIN as prescribed in Article 39 of the Law on Tax Administration and Articles
15 and 16 hereof.
Chapter III
MAKING PUBLIC TAX
REGISTRATION
Article 22. Making public tax
registration of taxpayers
1. The tax authority shall make public the tax
registration of taxpayers on the website of General Department of Taxation in
the following cases:
a) Taxpayer’s termination of operation and
completion of TIN deactivation (status 01).
b) Taxpayer’s termination of operation without completion
of TIN deactivation (status 03).
c) Taxpayer’s suspension of operation/business
(status 05).
d) Taxpayer’s non-operation at the registered
address (status 06).
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e) Taxpayer’s violation of law on tax registration.
2. Contents, method and time limit for making
public:
a) Contents: The entries made on the notice of
taxpayer’s TIN deactivation, notice of taxpayer’s termination of operation and
in progress of TIN deactivation, notice of taxpayer’s non-operation at the
registered address.
b) Method: To be posted on the website of General
Department of Taxation.
c) Time limit: No later than 1 business day from the
date on which the tax authority issues a notice or updates the TIN status under
a decision or notice forwarded by the competent authority.
3. Power:
The supervisory tax authority shall make public
information of the taxpayer. Prior to making public the taxpayer’s information,
the supervisory tax authority shall double check and collates to ensure the
accuracy of the public information. If the public information is incorrect, the
tax authority shall correct the information and make public the corrected information.
Chapter IV
IMPLEMENTATION
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1. This Circular comes into force as of January 17,
2021.
2. This Circular supersedes the Circular No.
95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance on guidelines for
tax registration; Article 9 of Circular No. 156/2013/TT-BTC dated November 6,
2013 of the Ministry on guidelines for the Law on Tax Administration; the Law
on amendments to the Law on Tax Administration and the Decree No. 83/2013/ND-CP
dated July 22, 2013 of the Government.
3. If any document referred to in this Circular is
amended or superseded, the new document shall prevail.
Article 24. Grandfather clause
1. The taxpayer issued with a TIN before the
effective date of this Circular may keep using it.
2. Any application for tax registration, amendments
to tax registration, TIN deactivation, or TIN reactivation filed with the tax
authority before the effective date of this Circular shall be further processed
as per the law on tax registration in force at the submission time.
Article 25. Implementation
1. The General Department of Taxation shall provide
guidelines for tax authorities at all levels in tax registration, issuance of
TINs, issuance of certificates of tax registration and management of TINs.
2. The tax authorities at all levels shall
disseminate and guide taxpayers and relevant entities to implement this
Circular.
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Difficulties arising during implementation shall be
reported to the Ministry of Finance for consideration./.
PP. MINISTER
DEPUTY MINISTER
Tran Xuan Ha