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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom Happiness
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No.
80/2004/TT-BTC
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Hanoi,
August 13, 2004
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CIRCULAR
GUIDING THE IMPLEMENTATION OF THE PRIME MINISTERS DECISION
NO. 75/1998/QD-TTG OF APRIL 4, 1998 PRESCRIBING TAX PAYERS IDENTIFICATION
NUMBERS
Pursuant to the tax laws and
ordinances, charge and fee ordinances;
Pursuant to the Customs Law;
Pursuant to the Prime Ministers Decision No. 75/1998/QD-TTg of April 4, 1998
prescribing tax payers identification numbers;
Pursuant to the Governments Decree No. 57/1998/ND-CP of July 31, 1998 detailing
the Commercial Law on activities of goods export, import, processing and sale
and purchase agency for foreign countries;
The Finance Ministry hereby guides the registration for the granting of tax
payers identification numbers (called tax identification numbers for short) and
the use thereof as follows:
I. GENERAL
PROVISIONS ON TAX IDENTIFICATION NUMBERS
1. The
conception of tax identification number:
A tax identification number is a
sequence of numerals defined according to a unified principle for granting to
each organization or individual subject to tax declaration, customs declaration
and fees and/or charges to the tax and customs offices (hereinafter referred to
collectively as tax payers). Tax identification numbers shall be used to
identify tax payers and uniformly managed by the tax and customs offices
throughout the country.
2. Tax
identification number grantees include all organizations and
individuals subject to tax declaration and registration, customs declaration,
declaration of taxes, charges and/or fees prescribed in the tax laws, the
Customs Law, and the tax, charge and fee ordinances (except for the subjects
only liable to pay house and land tax or agricultural land use tax).
3. Structure
of tax identification numbers:
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N1N2 - N3N4N5N6N7N8N9
- N10 - N11N12N13
In which :
The first two numerals N1N2
are the province code prescribed according to the list of province codes
promulgated together with this Circular (not printed herein).
The seven numerals N3N4N5N6N7N8N9
are ordinal numbers starting from 0.000.001 to 9.999.999. The numeral N10
is the control numeral.
The ten numerals from N1 to
N10 are granted to independent tax payers and principal units.
The three numerals N11N12N13
are ordinal numbers starting from 001 to 999 assigned to dependent units one
after another.
4.
Principles for the granting of tax identification numbers:
One tax payer shall be granted
only a single tax identification number for use throughout the course of
operation from its establishment till the termination of its existence. The tax
identification number shall be used for declaration and payment of all kinds of
tax payable by such subject, including cases where the tax payer deals in
different business lines or carry out its production and/or business activities
in different geographical areas.
A tax identification number is
associated with the existence of a tax payer. The already granted tax
identification numbers shall not be reused for granting to other tax payers.
When a tax payer ceases to exist, its tax identification number shall be no
longer valid for use. For enterprises and business organizations which cease to
exist, their tax identification numbers shall be closed and must not reused.
Tax identification numbers already granted to individuals being owners of
private enterprises, heads of business households or business individuals shall
not change throughout their life, even in cases where such individuals cease
their business activities but later resume such business activities, they still
have to use the already granted tax identification number. The tax offices
shall grant a tax identification number only once to a tax registrant.
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- State enterprises, including
independent enterprises, corporations, independent cost-accounting member
enterprises of corporations;
- Foreign-invested enterprises
and foreign parties to business cooperation contracts under the Law on Foreign
Investment in Vietnam; Vietnamese parties signing contracts with foreign
contractors and having the responsibility to pay taxes on behalf of foreign
contractors and sub-contractors; foreign organizations and individuals doing
business in Vietnam not under the Law on Foreign Investment in Vietnam but
directly declaring and paying taxes; contractors being persons or companies
executing oil and gas prospection, exploration and exploitation contracts;
foreign companies branches licensed to operate in Vietnam.
- Project owners, foreign
principal contractors of ODA projects, foreign diplomatic missions, foreign
consulates and international organizations representative offices in Vietnam,
which must make tax registration in order to enjoy tax reimbursement;
- Limited liability companies,
joint-stock companies; partnerships;
- Cooperatives;
- Owners of private enterprises;
- Business individuals, heads of
business households, groups of independent business people, and other business
subjects;
- Individuals paying taxes under
the Ordinance on Income Tax on High-Income Earners;
- Units authorized to collect
taxes, units collecting charges, fees and other revenues as prescribed by law;
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4.2. 13-numeral tax
identification numbers (N1N2 - N3N4N5N6N7N8N9
- N10 -N11N12N13) shall be
granted to:
- Branches and representative
offices of enterprises conducting business activities and registering tax
payment directly with tax offices;
- Dependent cost-accounting
member enterprises of corporations;
- Contractors participating in
oil and gas prospection, exploration and exploitation contracts (except
contract-executing contractors); contractors and sub-contractors not directly
paying taxes to tax offices;
- Non-business units attached to
corporations and enterprises, which earn taxable revenues;
- Owners of private enterprises,
individuals and heads of business households who have their business
establishments and shops located in different urban, rural districts,
provincial capitals or provinces shall, apart from the principal ten-numeral
tax identification numbers, be also granted 13-numeral ones for declaring and
paying taxes for their business establishments and shops to the tax offices
directly managing the tax collection from such establishments and shops;
- Cooperative members,
individuals of economic organizations, who do business by mode of contracts,
take own responsibility for their business results and pay tax directly to the
tax offices.
The subjects prescribed at Point
4.2 above are called attached units. The units having attached units are called
managing units. The attached units, regardless of their forms of independent or
dependent cost-accounting, shall all be granted 13-numeral tax identification
numbers.
For units which are managed by
attached units but register and pay taxes directly to tax offices, their
managing units (having ten-numeral tax identification numbers) shall have to
declare these units in the lists of attached units so as to be granted
13-numeral tax identification numbers by tax offices. Where the managing units
fail to make additional declaration of attached units, these units shall make
tax identification number declaration and registration directly with tax
offices. Tax offices shall send notices on 10-numeral tax identification
numbers for use by the units in tax declaration and payment.
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5.1. Tax registration
certificates: Tax payers that have completed the tax identification
number-registering procedures shall be certified by tax offices as having been
granted the tax identification numbers in form of tax registration certificates
according to form No. 10-MST (not printed herein).
5.2. Tax identification number
cards: Individuals liable to pay income tax on high income earners who have
completed the tax identification number-registering procedures shall be granted
personal tax identification number cards according to form No. 12-MST (not
printed herein).
5.3. Certification of
registration of export/import codes: Tax payers engaged in export and/or import
business activities, when declaring tax registration dossiers and declaring for
registration of export and import codes according to the guidance at Point 4,
Section II of this Circular, shall be given export/import code registration
certifications in their tax registration certificates. Tax payers engaged in
export and/or import business activities shall use export/import code
registration certifications when carrying out the procedures for export or
import declaration with customs offices.
5.4. Notification of tax identification
numbers: Cases which are ineligible for being granted the tax registration
certificates shall be given tax identification number notices according to form
No. 11-MST by tax offices.
6. Changes
in tax registration information:
Tax payers that change any
contents already declared for tax registration shall make additional
declaration thereof according to form No. 08-MST with the tax offices which
directly manage the tax collection.
7. Closure
of tax identification numbers:
Closure of tax identification
numbers means the determination by tax offices that tax identification numbers
are no longer valid. Tax identification numbers are closed when business
organiza-tions dissolve, go bankrupt, cease to exist or businesspersons die,
are missing, have their civil act capacity restricted or lost. Tax offices
shall publicize lists of closed tax identification numbers. Closure of tax
identification numbers is followed by invalidation of tax registration
certificates and export/import code certifications. Tax payers must not use the
closed tax identification numbers notified by tax offices.
8.
Cancellation of export/import code registration certifications:
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II.
PROCEDURES FOR REGISTERING TAX IDENTIFICATION NUMBERS
1. Places
of registration and time limit for the granting of tax identification numbers:
Enterprises, units and
organizations engaged in production, business and service provision shall carry
out the registration procedures so as to be granted tax identification numbers
(called tax identification number registration for short) at the Tax
Departments of the provinces or centrally-run cities (hereinafter referred to as
the provinces). Individuals and business households shall make tax
identification number registration at the Tax Sub-Departments of urban
districts, rural districts or provincial capitals.
Tax offices shall have to grant
tax identification numbers within 8 days for tax registration dossiers directly
submitted to the Tax Departments and within 12 days for dossiers submitted
directly at the Tax Sub-Departments after the receipt of complete dossiers of
application for tax identification numbers (excluding the time for revision and
supplementation of dossiers falsely or inadequately declared by tax payers).
Days referred to in this Circular are working days prescribed by the State.
2. Tax
registration declaration forms: The tax registration declaration forms include:
Form No. 01-DK-TCT (in light
blue): To be used for organizations that produce, trade in goods and/or provide
services, except attached units.
Form No. 02-DK-TCT (in light
pink): To be used for attached units of organizations that produce, trade in goods
and/or provide services.
Form No. 03-DK-TCT (in yellow):
To be used for individuals or groups of individuals engaged in producing,
trading in goods and/or providing services.
Form No. 03.1-DK-TCT (in white):
To be used for individuals who declare and pay taxes for their shops based
outside the localities where their principal business units are located.
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Form No. 04.1-DK-TCT (in white):
To be used for Vietnamese parties signing contracts with foreign contractors
and having the responsibility to pay taxes for foreign contractors and
subcontractors.
Form No. 05-DK-TCT (in purple):
To be used for individuals paying taxes according to the Ordinance on Income
Tax on High-Income Earners.
Form No. 06-DK-TCT (in white):
To be used for foreign diplomatic missions, foreign consulates and
international organizations representations in Vietnam (according to the forms
prescribed in Circular No. 08/2003/TT-BTC of January 15, 2003).
The tax registration declaration
forms and instructions are enclosed with this Circular (not printed herein).
3.
Dossiers of tax identification number registration:
3.1. For business organizations
(excluding attached units), a tax identification number registration dossier
comprises:
- The application for a tax
identification number, made according to form No. 07-MST.
- The tax registration declaration,
made according to form No. 01-DK-TCT and lists enclosed therewith (if any);
- The business registration
certificate (notarized copy) or the license for foreign investment in Vietnam
(copy).
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3.2. Tax identification number
registration dossiers for attached units: Tax offices which manage the managing
units shall grant tax identification numbers to the managing units and
concurrently to all attached units on the list of attached units of such
managing units, including those located in other provinces. The managing units
shall have to notify their attached units of their 13-numeral tax
identification numbers.
The attached units shall make
tax declarations with the tax offices which directly manage them so as to be granted
the tax registration certificates as follows:
- The tax registration
declaration, made according to form No. 02-DKT, and enclosed lists (if any).
This tax registration declaration form must be inscribed with the 13-numeral
tax identification number already notified by the managing unit.
- The business registration
certificate (notarized copy) or the license for foreign investment in Vietnam
(copy).
3.3. For business individuals,
groups of businesspeople or business households, a tax identification number
registration dossier comprises:
- The application for a tax
identification number, made according to form No. 07-MST.
- The tax registration
declaration, made according to form No. 03-DK-TCT and the list of stores, shops
in other urban, rural districts or provinces than those where main
establishments or stores are located (if any);
- The business registration
certificate (notarized copy).
* For individuals having stores
or shops located in other provinces, urban districts, rural districts or
provincial capitals than those where the main establishments are located, and
declaring and registering tax payment with the tax offices of the localities
where their stores or shops are located, a tax payment registration dossier
comprises:
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- The business registration
certificate (notarized copy).
In this case, the tax offices
shall only notify the tax identification numbers.
3.4. For foreign contractors and
subcontractors that directly pay tax in Vietnam, a tax identification number
registration dossier comprises:
- The application for a tax
identification number, made according to form No. 07-MST;
- The tax registration
declaration, made according to form No. 04-DK-TCT, enclosed with the list of
subcontractors (if any);
- The license for doing business
in Vietnam or the contract signed between the contractor or subcontractor and
the Vietnamese party (copy).
3.5. Tax identification number
registration dossiers for Vietnamese parties signing contracts with foreign
contractors and having the responsibility to pay taxes for foreign contractors
or subcontractors: Vietnamese parties signing contracts and paying taxes shall
be granted 10-numeral tax identification numbers for use for the tax
declaration and payment for foreign contractors or subcontractors. The
contractual Vietnamese parties being enterprises already granted tax
identification numbers must not use such tax identification numbers for tax
declaration and payment for foreign contractors or subcontractors.
A tax identification number
registration dossier for a Vietnamese party signing contract with, and paying
taxes for, foreign contractors or subcontractors comprises:
- The tax registration
declaration, made according to form No. 04.1-DK-TCT, enclosed with the list of
foreign contractors or subcontractors for whom the Vietnamese party pays taxes;
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Foreign contractors and
subcontractors on the list shall be granted 13-numeral tax identification
numbers according to the tax identification number submitted on their behalf by
the contractual Vietnamese party. Such tax identification numbers shall be used
to differentiate tax amount of each foreign contractor or subcontractor when
the contractual Vietnamese party makes tax declarations and payments with tax
offices.
3.6. For individuals paying
income tax on high income earners, a tax identification number registration
dossier comprises:
- The application for a tax
identification number, made according to form No. 07-MST.
- The tax registration
declaration, made according to form No. 05-DK-TCT.
- Two 2 cm x 3 cm-sized photos
of the tax registrant (one stuck to the tax registration declaration form and
another to be stuck on his/her tax identification number card).
Individuals who directly declare
and pay income tax on high income earners with the tax offices shall submit
their tax identification number registration dossiers to such tax offices for
being granted personal tax identification number cards.
Individuals who regularly pay
income tax on high income earners through their income-paying agencies shall
submit their tax registration declarations to such income-paying agencies. The
income-paying agencies shall sum up tax registration declaration of each
individual then submit it to the tax offices directly managing the tax
collection. The tax offices shall grant personal tax identification number
cards to the income-paying agencies for delivery to each individual. An
income-paying agency shall be granted a tax identification number for common
use for both the declaration for payment of personal income tax and the
declaration for payment of taxes for business activities (if any).
3.7. For foreign diplomatic
missions, consulates and international organizations representations in Vietnam
(eligible for value added tax reimbursement), a tax identification number
registration dossier comprises:
- The application for a tax identification
number, made according to form No. 07-MST.
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3.8. For organizations
authorized to collect taxes, charges and fees, project owners and foreign
principal contractors of ODA projects, a tax identification number registration
dossier comprises:
- The application for a tax
identification number, made according to form No. 07-MST.
- The tax registration
declaration form, made according to form No. 01 - DK-TCT (filling in indexes 1,
2, 3, 4, 12 and 18 only). Particularly for organizations and individuals
collecting charges and fees belonging to the State budget, they shall make
charge or fee collection registration declarations according to form No. 1
prescribed in the Finance Ministrys Circular No. 63/2002/TT-BTC of July 24,
2002 on charges and fees. A charge- and fee-collecting unit shall be granted a
tax identification number for common use for both the declaration for payment
of charges and fees and the declaration for payment of taxes for business
activities (if any).
For a number of special business
lines and professions licensed by the ministries or branches (such as credit,
lawyer practice, petroleum, insurance), such licenses shall be used instead of
business registration certificates in the above-said tax identification number
registration dossiers.
Enterprises may carry out the
tax registration procedures while carrying out the procedures for seal making.
But upon receiving tax registration certificates, enterprises shall have to
additionally submit their seal specimens enclosed with signatures of persons
who have signed the tax registration dossiers already submitted to the tax
offices.
4.
Registration of export/import codes:
When carrying out the procedures
for registering tax identification numbers, tax payers engaged in export and/or
import business activities shall have to clearly declare the norm of
export/import code registration on their tax registration declarations, so that
the tax offices grant tax registration certificates inscribed with the phrase
export/import code registration certifications, which shall be used when
customs declaration procedures are carried out.
5. Some
specific cases are guided as follows:
5.1. The Enterprise Law
prescribes that an individual can own only one private enterprise or one
business household. Through tax registration, if detecting that an individual
owns many private enterprises or business households, the tax office shall
notify such to the business registration certificate-granting agency for
withdrawal of excessive business registration certificates. However, pending
the business registration certificate withdrawal by the granting agency, if
such establishments conduct business activities, the tax offices shall have to give
them temporary 13-numeral tax identification number notices to subject them to
tax collection management (such 13-numeral tax identification numbers are made
according to 10-numeral tax identification numbers of private enterprises or
business households owners granted upon the first-time declaration for tax
identification number registration).
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5.3. Consignment business
households shall make tax registration declarations so as to be granted tax
identification numbers by the Tax Sub-Departments in urban districts, rural
districts or provincial capitals where their heads have made household
registrations (according to form No. 03-DK-TCT). Business households must
inscribe the granted tax identification numbers on tax payment vouchers and
vouchers related to their consignment business.
6.
Re-granting of tax registration certificates:
The tax offices shall re-grant
tax registration certificates and personal tax identification number cards as
follows:
6.1. Re-granting in case of loss
of tax registration certificates: When losing their tax registration
certificates, tax payers must make declarations to tax offices that directly
manage them so as to be re-granted tax registration certificates. A dossier of
application for the re-granting of a tax registration certificate comprises:
- The application for the
re-granting of a tax registration certificate, clearly stating the name and
address, tax identification number, reason(s) for loss, the place where the tax
registration certificate was lost, the request for re-granting and commitment
to bear responsibility for the declaration and use of the tax identification
number.
- The business registration
certificate (notarized copy).
Tax offices shall re-grant tax
registration certificates within 5 days after receiving complete dossiers as
prescribed.
6.2. Re-granting of tax
registration certificates in case of change of the norms in the tax
registration certificates: When contents of the norms in their tax registration
certificates are changed, tax payers shall have to carry out the procedures as
guided in Section III below to be granted the adjusted tax registration
certificates by tax offices.
6.3. Re-granting in case of torn
or worn-out tax registration certificates: If their tax registration
certificates are torn or worn-out, the tax payers shall carry out procedures so
as to be re-granted tax registration certificates by tax offices. A dossier of
application for the re-granting of a tax registration certificate comprises:
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- The torn or worn-out original
tax registration certificate.
Tax offices shall re-grant the
tax registration certificates with the same contents within 5 days after
receiving complete dossiers as prescribed.
6.4. Re-granting of personal tax
identification number cards: Individuals who lost their personal tax
identification number cards or have torn or worn-out cards should file their
applications to tax offices for the re-granting thereof. Such an application
should clearly state the tax identification number, the applicants full name,
identity card or passport (for foreigners) serial number and the place where
the previous card was granted. In case of renewal of cards, the old cards must
be handed over to the tax offices. Tax offices shall re-grant personal tax
identification number cards within 5 days after receiving applications for card
renewal.
III.
PROCEDURES FOR DECLARATION UPON CHANGES IN TAX REGISTRATION
1.
Commencement of export and/or import business activities:
If tax payers, only after being
granted tax registration certificates, start conducting export and/or import
business activities, they shall have to carry out the procedures for
registering export/import codes with the tax offices, and submit their
dossiers. A dossier comprises:
- An application for granting of
tax identification number, made according to form No. 07-MST, with mark Yes
given to the application for export/import code certification.
- The declaration of the
adjusted tax registration made according to form No. 08-MST, clearly stating
the norm Registration of export and import business activities, changed from No
to Yes.
- A copy of the business
registration certificate (already supplemented with export or import business
activities).
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2. Change
of business establishments names:
When changing their names,
business establishments must make additional declaration thereof to tax
offices. A dossier comprises:
- The declaration on the
adjusted tax registration, made according to form No. 08-MST.
- The business registration
certificate adjusted according to the new name (notarized copy);
- The tax registration
certificate (the original).
Within 5 days after receiving
the complete dossiers of additional declaration of the business establishments,
the tax offices shall re-grant to the business establishments the new tax
registration certificates with the new names and the same tax identification
numbers, and concurrently withdraw the old ones.
3. Change
of business locations:
When relocating their business
places, tax payers must declare such to the tax offices which directly manage
them right after carrying out the procedures for declaring their adjusted
business registrations. All cases of changing business locations shall not
result in changes in tax identification numbers.
3.1. Cases of changing business
locations within the same province: Tax payers must declare to the tax offices
the place where they leave and the place where they move to. A dossier
comprises:
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- A notarized copy of the
business registration certificate for the new location (for cases subject to
application for new business registration certificates as prescribed).
Where tax payers are managed by
the Tax Departments, they shall send their dossiers thereto for adjusting the
information on their new addresses.
Where tax payers are managed by
the Tax Sub-Departments, they shall compile dossiers in two sets, send one to
the Tax Sub-Departments of the places where they leave and the other to the Tax
Sub-Departments of the places where they move to. The Tax Sub-Departments of
the places where the tax payers leave must notify the situation of tax payment
and invoice settlement by the tax payers according to form No. 09-MST to the
Tax Sub-Departments of the places where the tax payers move to and the
provincial/municipal Tax Departments according to form No. 09-MST within 8 days
after receiving the dossiers of application for relocation.
3.2. Cases of changing business
locations from one province to another:
* In the localities where tax
payers leave: A declaration dossier comprises:
- The decision or notice on the
change of the business location.
- The tax registration
certificate (the original).
Within 8 days after receiving
the tax payers dossiers of relocation declaration, the tax offices of the
localities where the tax payers leave shall withdraw the tax registration
certificates and issue the notices on the tax payers tax payment situation
according to form No. 09-MST and send one copy to the tax payers and one copy
to the tax offices of the localities where the tax payers move to.
* In the localities where tax
payers move to: Within 5 days after being granted new business licenses for
their new addresses, tax payers shall have to make tax registration at tax
offices of the localities where they move to. Such a tax registration dossier
comprises:
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- The business registration
certificate granted by the business registration agency of the locality where
the tax payer moves to (notarized copy).
Within 8 days after receiving
the complete and accurate tax registration dossiers, tax offices shall have to
re-grant tax registration certificates to tax payers and keep unchanged the tax
identification numbers granted by the tax offices of the localities where they
leave.
4.
Declaration of changes in other norms in tax registration declarations:
When changing any contents in
their tax registration declarations (other than changes in the names and
business locationss as guided at Points 1, 2 and 3, Section III above), the tax
payers shall make additional tax registration declarations therefor according
to form No. 08-MST enclosed with this Circular (not printed herein) right after
such changes are made. A dossier of additional tax registration comprises:
- The declaration on the
adjusted tax registration, made according to form No. 08-MST.
- The additional business
registration certificate (notarized copy) for cases of change in information
subject to the granting of additional business registration certificates.
Tax offices shall have to update
the adjusted tax registration information into the tax management information
system. They shall not re-grant tax registration certificates to these cases of
information adjustment.
IV. TAX
IDENTIFICATION NUMBER REGISTRATION FOR CASES OF ENTERPRISE REORGANIZATION AND
REARRANGEMENT
1.
Transformation of enterprises:
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- The declaration of the
adjusted tax registra-tion, made according to form No. 08-MST.
- The business registration
certificate of the transformed enterprise (notarized copy).
- The tax registration
certificate of the pre-transformation enterprise (the original).
- The enterprise transformation
decision.
- The post-transformation
enterprises commitment or agreement that it shall continue performing tax
obligations of the pre-transformation enterprise.
Within 5 days after receiving
the complete prescribed dossiers, tax offices shall grant adjusted tax
registration certificates to the transformed enterprises. Tax identification
numbers of transformed enterprises shall be the same as those of
pre-transformation enterprises.
2.
Division of enterprises:
A divided enterprise must carry
out the tax identification number-closing procedures when the enterprise
division decision is issued. Dividing enterprises must make tax registration
declarations to tax offices within 10 days after they are granted business
registration certificates. A tax registration dossier comprises:
* For divided enterprises: A
declaration dossier comprises:
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- The enterprise-dividing
decision (stamped with true-copy seal).
- The tax registration
certificate (the original).
- The written certification of
the division of responsibility to continue performing tax obligations (if any)
toward the tax office and the customs office among dividing enterprises
(certified by the new dividing enterprises).
Within 5 days after receiving
the complete dossiers, tax offices must carry out the tax identification
number-closing procedures.
* For dividing enterprises: A
tax identification number registration comprises:
- The application for a tax
identification number, made according to form No. 07-MST.
- The enterprises tax
registration declaration.
- The business registration
certificate (notarized copy).
- The written commitment to
continue performing the divided tax obligations (if any) toward the tax office
and the customs office.
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3.
Separation of enterprises:
A separated enterprise must
carry out the procedures for tax registration adjustment with the tax office
when the enterprise separation decision is issued. Separating enterprises must
make tax registration declarations with tax offices within 10 days after
receiving business registration certificates. A tax registration dossier
comprises:
* For separated enterprises:
- The enterprise separation
decision (copy).
- The written declaration of
changed tax registration information norms, made according to form No. 08-MST.
- The written statement on the
division of responsibilities to continue performing tax obligations (if any)
among the separated enterprises and separating enterprises (certified by
separating enterprises) toward the tax office and the customs office.
Within 5 days after receiving
complete dossiers, tax offices must carry out the procedures for adjusting the
separated enterprises tax registration information in the tax identification
number management system. The separated enterprises shall continue using the
previously granted tax identification numbers and tax registration certificates
to continue performing their tax obligations.
* For separating enterprises:
- An application for a tax
identification number, made according to form No. 07-MST.
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- The business registration
certificate (notarized copy).
- The written commitment to continue
performing tax obligations (if any) divided to them toward the tax office and
the customs office.
Tax offices shall grant new tax
identification numbers and tax registration certificates to separating
enterprises like newly established enterprises.
4. Merger
and consolidation of enterprises:
Consolidating or merging
enterprises shall have to bear full responsibility for tax obligations of the
consolidated or merged enterprises. The tax identification numbers of
consolidated or merged enterprises shall be closed.
When the consolidation or merger
contracts are signed under the provisions of the Enterprise Law, the
consolidated or merged enterprises must carry out the tax identification
number-closing procedures with tax offices. A dossier comprises:
- A written request for the tax
identification number closure.
- The consolidation or merger
contract (copy).
Within 5 days after receiving
complete dossiers, tax offices must carry out the procedures for closing the
tax identification numbers of the consolidated or merged enterprises.
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4.1. For consolidating
enterprises:
- The application for a tax
identification number, made according to form No. 07-MST.
- The tax registration
declaration.
- The business registration
certificate (notarized copy).
- The consolidation contract
(copy).
- The written commitment to
continue performing tax obligations of the consolidated enterprises (enclosed
with the list of consolidated enterprises together with their tax
identification numbers and tax amounts payable to the tax office or customs
office (if any) of consolidated enterprises to be transferred to the
consolidating enterprise).
Within 8 days after receiving
the complete and accurate tax registration dossiers of the consolidating
enterprises, tax offices must grant them tax identification numbers and tax
registration certificates.
4.2. For merging enterprises:
- The declaration on the
adjusted tax registration, made according to form No. 08-MST.
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- The merger contract (copy).
- The written commitment to
continue performing tax obligations of the merged enterprises (enclosed with
the list of merged enterprises together with their tax identification numbers
and tax amounts payable to the tax office and customs office (if any) of merged
enterprises to be transferred to the merging enterprise).
Within 8 days after receiving
the complete and accurate tax registration dossiers of the merging enterprises,
tax offices shall have to update the adjusted tax registration information into
the tax management information system. The merging enterprises shall not change
their tax identification numbers. If the adjusted tax registration information
does affect the information inscribed in the tax registration certificates, tax
offices shall grant them new tax registration certificates with old tax
identification numbers and withdraw the old tax registration certificates. If
the adjusted tax registration information does not affect the information
inscribed in the tax registration certificates, tax payers shall continue using
the previously granted tax registration certificates.
5. Sale of
enterprises:
When the contracts or agreements
on sale of enterprises are made, the sold enterprises must send written notices
thereon together with the enterprise sale and purchase contracts, the original
tax registration certificates and tax settlement reports to tax offices.
Within 10 days after being
granted business registration certificates, the purchasing enterprises shall
have to carry out the tax registration procedures with tax offices. Such a
registration dossier comprises:
- The tax registration
declaration.
- The new business registration
certificate (notarized copy).
- The enterprise purchase
contract (copy).
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Within 8 days after receiving
the complete and accurate tax registration dossiers from the enterprises, the
tax offices shall have to grant tax registration certificates to the purchasing
enterprises.
Tax identification numbers of
purchasing enterprises shall be the same as those of sold enterprises.
Particularly for cases where sold enterprises or purchasing enterprises are
private enterprises, the purchasing enterprises shall be granted new tax
identification numbers or allowed to use the available tax identification
numbers of purchasing enterprises owners previously granted by tax offices.
6.
Transformation of attached enterprises into independent ones and vice versa:
Upon the issuance of decisions
on the transformation of attached enterprises into independent ones or vice
versa, the enterprises must re-declare their tax registration so as to be
granted new tax identification numbers by tax offices. Before being
transformed, the enterprises must settle their taxes and invoices and carry out
the tax identification number-closing procedures with tax offices.
The attached units to be
transformed into independent enterprises must make tax registration so as to be
granted 10-numeral tax identification numbers. A registration dossier
comprises:
- The application for a tax
identification number, made according to form No. 07-MST.
- The tax registration
declaration, made according to form No. 01-DK-TCT.
- The new business registration
certificate (notarized copy).
- The enterprise transformation
decision (copy).
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When an independent enterprise
is transformed into an attached unit of another independent enterprise, its tax
identification number shall be changed into a 13-numeral one, of which the
first 10 numerals are the tax identification number of the new managing unit.
Before being transformed, the units shall carry out the tax identification
number-closing procedures with tax offices. The managing units shall have to
make additional tax registration, declaring new attached units in the list of
attached units so as to be granted 13-numeral tax identification numbers by tax
offices. The new attached units shall make tax registration with the tax
offices which directly manage them so as to be granted the tax registration
certificates.
When an attached unit of an
independent unit becomes an attached unit of another independent unit, it must
carry out the procedures to close its old tax identification number. The new
managing unit must make additional tax registration, declaring the new attached
unit in the list of attached units so that the tax office shall grant a
13-numeral tax identification number to the new attached unit. The new attached
unit shall make tax payment registration with the tax office which directly
manages it so as to be granted the tax registration certificate.
7.
Certification by the customs office:
If enterprises, after being
reorganized or rearranged in the forms prescribed at Points 2 to 6 of Section
IV above, are engaged in export or import business activities, they must, upon
carrying out the procedures for registering tax identification numbers, obtain
the customs offices certification of their performance of export tax and import
tax obligations before the reorganization and rearrangement. Without the
customs offices certification, the tax offices shall only grant tax
registration certificates but not grant export/import code registration
certificates to enterprises after the reorganization and rearrangement.
8.
Temporary cessation of operation:
The business units or
organizations that temporarily cease their operation must notify in writing the
tax offices thereof at least 5 days in advance. Such a notice must clearly
state the time when temporary operation cessation begins and ends, and the
reason therefor.
9.
Termination of existence:
9.1. For enterprises: When
enterprises terminate their existence, such as dissolving, going bankrupt or
terminating business, they must carry out the tax identification number-closing
procedures with tax offices. A tax identification number-closing dossier
comprises:
- The tax registration
certificate (the original).
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Within 5 days after receiving
the dossiers, the tax offices must carry out the tax identification
number-closing procedures.
9.2. For units having attached
units: When the managing units have their tax identification numbers closed,
all of their attached units shall also have their tax identification numbers
closed. The managing units shall have to notify their existence termination to
their attached units. The attached units shall have to carry out the procedures
for closing their tax identification numbers at the managing tax offices. A
dossier comprises:
- The tax registration
certificate (the original).
- The managing units notice on
its existence termination.
After closing the tax
identification numbers of the managing units, the provincial/municipal Tax
Departments that manage the managing units must immediately notify such to the
Tax Departments of the localities where the attached units are located so that
these Tax Departments inspect the carrying out of the tax identification
number-closing procedures by the attached units. If the attached units fail to
close their tax identification numbers, the tax offices shall request them to
carry out the tax identification number-closing procedures as prescribed.
After the managing units
dissolve, go bankrupt or terminate their existence, if some of their attached
units continue operation, these attached units must carry out the procedures
for closing their attached tax identification numbers and make new tax
registration with tax offices like independent units. All cases where the
managing units have closed their tax identification numbers but their attached
units still use the 13-numeral tax identification numbers containing the
managing units tax identification numbers shall be regarded as using illegal
tax identification numbers.
9.3. For enterprises and
business organizations which cease their tax declaration and payment but fail
to declare such to tax offices: After sending the third notice reminding the
tax payer to make tax declaration and payment, if receiving no response from
such subject, the tax office shall contact the local administration to obtain
information and look into the actual situation of the tax payers existence. If
the subject has stopped doing business but still resides in the locality, it
shall be asked to settle taxes and invoices and carry out the tax
identification number-closing procedures. If the subject has stopped doing
business in the locality but its whereabouts is unknown, the tax office shall
coordinate with the local administration in making a written record certifying
the disappearance of the tax-paying subject. The tax office shall then publicly
announce the non-existence of the tax payer.
9.4. For dead or missing
individuals: Tax offices shall have to contact the local administrations to
obtain information on tax-paying individuals who have not yet paid taxes for
more than 3 months. If such individuals are identified as dead, missing or
having their civil act capacity restricted or lost, the tax offices shall
request the local administrations to make certification thereof, serving as a
basis for closing the tax identification numbers of such individuals.
10. Some
provisions on personal tax identification numbers:
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In case of forgetting the
previously granted tax identification numbers, individuals shall contact tax
offices for information thereon, clearly stating their full names, permanent
addresses and serial numbers of their peoples identity cards.
For individuals who pay income
tax on high income earners through different income-paying organizations, they
shall make tax registration only with one paying unit so as to be granted tax
identification numbers. They shall then notify their tax identification numbers
to other income-paying organizations for use in the tax declaration and
payment. If an individual pays income tax on high income earners before
starting business activities, he/she shall use the high-income tax
identification number for declaring and paying tax for these business
activities according to form No. 03-DK-TCT (writing the granted tax
identification number in the tax identification number box of the form). On the
contrary, business individuals who have been granted tax identification numbers
shall use such tax identification numbers for declaring and paying income tax
on high income earners. Individuals shall carry out the tax payment-declaring
and -registering procedures with the tax offices according to form No.
05-DK-TCT (writing the granted tax identification number in the tax
identification number box of the registration form).
V.
RESPONSIBILITIES FOR MANAGEMENT AND USE OF TAX IDENTIFICATION NUMBERS
1. For tax
payers:
1.1. Tax payers shall have to
make declarations for tax identification number registration and additional
declaration of changed information on registration of taxes, charges and/or
fees, as well as registration of export/import codes (if any) according to the
provisions of this Circular. Upon their operation termination, suspension or
cessation, tax payers shall have to declare such with the tax offices and must
not use their tax identification numbers during the suspension or cessation of
business operation.
1.2. Tax payers must use tax
identification numbers to carry out the procedures for declaration and payment
of taxes, charges and fees with tax offices and the procedures for tax
declaration and payment with customs offices, and must concurrently write their
tax identification numbers in all transaction papers such as invoices, vouchers
of purchase and sale of goods or services, accounting books, and the relevant
papers, books and vouchers when submitting them to customs offices. For the
papers, books and vouchers without the section for writing the tax
identification number, the tax payers must append stamps of their tax
identification numbers on the upper right corner of the papers, books or
vouchers. The units entitled to use self-printed invoices must pre-print their
tax identification numbers on each invoice.
1.3. Tax identification number
grantees shall, when carrying out the export or import procedures, have to
produce to customs offices their tax registration certificates containing
export/import code registration certifications granted by tax offices.
1.4. Tax payers shall have to
declare their changed information with tax offices granting tax registration
certificates according to regulations. Tax payers shall have to fulfill tax
obligations toward tax offices and customs offices (if they conduct export and
import activities) before closing down, ceasing operation or being reorganized
or restructured.
1.5. If past the time limit for
granting tax identification numbers, the tax payers receive no tax registration
certificates or notices on tax identification numbers, they may lodge their complaints
to the Tax Departments of the provinces or centrally-run cities where tax
identification numbers have been granted. If within 7 days after lodging their
complaints, the tax payers receive no reply from the Tax Departments, they may
lodge their complaints to the General Department of Taxation for settlement.
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2.1. Tax offices shall have to
supply tax registration declaration forms, guide the procedures for and making
of declarations in tax registration dossiers, grant tax identification numbers
and tax registration certificates within the prescribed time limits. In cases
where they inspect and detect that tax payers tax registration dossiers are
incomplete or incompliant with regulations, or declared information are
inaccurate, tax offices shall notify such to tax payers within 3 working days
after receiving such dossiers, clearly stating incomplete or erroneous contents
and requesting supplementation or amendment thereof.
2.2. During the time of handling
dossiers of registration for tax identification numbers, tax offices shall have
to conduct field inspection of business places of newly established business
organizations or business individuals and make written certifications of
business locations of such organizations or individuals according to form No.
13-MST enclosed with this Circular (not printed herein) for granting invoice
purchase books to the tax payers together with tax registration certificates
(if the tax payers are eligible for use of invoices and have filed applications
for invoice purchase).
2.3. Tax offices shall have to
use the tax identification numbers to manage tax payers and write their tax
identification numbers on all transaction papers involving tax payers such as
tax payment notices, fine notices, collection orders, decisions on tax-related
administrative sanctions, the reports of tax-related inspection, etc.
2.4. Tax offices shall have to
handle and keep tax registration dossiers, register export/import codes, grant
tax registration certificates or notify tax identification numbers. They shall
build and manage the whole system of tax identification numbers of tax payers
and update the changed tax registration information to the tax identification
number management system on the computer network of the tax service.
2.5. Tax offices shall have to
coordinate with the concerned ministries and branches in organizing the loading
of tax identification numbers into the existing information systems of the
ministries and the branches with the management function related to tax payers.
Daily, the General Department of Taxation shall have to promptly and fully
supply information on tax identification number grantees having export/import
code registration certificates, including the granting of new tax
identification numbers, change of tax registration information and operation
cessation for reorganization and restructuring of enterprises throughout the
country, to the General Department of Customs.
3. For customs
offices:
3.1. Customs offices shall have
to inspect the inscription of tax identification numbers by subjects carrying
out the customs procedures. Customs offices shall use the uniform tax
identification number in all professional customs processes.
3.2. Customs offices shall have
to promptly certify the performance of tax payment obligations toward them by
the reorganized and restructured enterprises prescribed at Points from 2 to 6,
Section IV of this Circular (if they are engaged in export or import business
activities) so that the new enterprises can carry out the procedures for
registering the export/import codes upon making the tax registration.
3.3. The General Department of
Customs shall have to receive information on tax payers granted with
export/import code registration certificates from the General Department of Tax
for developing the database in service of the customs management work.
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The treasury offices shall have
to update the tax identification numbers of all tax payers in the management of
tax revenues paid to the treasuries and conduct professional operations related
to tax work such as tax reimbursement, transfer of part of the deposit accounts
of tax payers into the account of the State Budget upon receiving tax
collection orders...To step by step exchange information on the tax amounts
already paid by tax payers between the treasuries and the tax offices of the
same level.
The ministries, State management
branches and other specialized agencies shall have to notify information on
changes of tax payers (dissolution, bankruptcy, withdrawal of business
registration certificates, reorganization or restructuring enterprises);
supplement the section for inscribing tax identification numbers of tax payers
under their management in the declaration forms and vouchers related to the tax
payers and update information on tax payers tax identification numbers in their
data systems, and exchange information with the Finance Ministry, in order to
enhance the management and create favorable conditions for tax payers in their
production, business and/or service activities.
VI. HANDLING
OF VIOLATIONS
1. For tax payers:
The tax payers who commit
violations related to tax registration, export/import code registration and use
of wrong tax identification numbers shall be sanctioned for acts of violation
related to tax declaration and registration and customs declaration as
prescribed in the tax laws and ordinances, the Customs Law as well as the legal
documents on handling of administrative violations in the tax and customs
domains.
2. For tax offices and tax
officers:
The heads of the tax offices
shall be responsible for strictly implementing the regulations on tax
registration and granting of tax identification numbers. Tax officers who
violate the tax registration regulations like troubling tax registrants,
delaying the granting of tax identification numbers, tax registration
certificates and export/import code registration certificates, granting tax
identification numbers in contravention of regulationsshall be handled
according to the provisions of tax laws and ordinances, the Customs Law, the
Charge and Fee Ordinance and the Ordinance on Officials and Public Employees.
VII. ORGANIZATION
OF IMPLEMENTATION
This Circular takes effect as
from October 1, 2004 and replaces the Finance Ministrys Circular No.
68/2003/TT-BTC of July 17, 2003 and the General Department of Customs Circular
No. 07/2001/TT-TCHQ of October 8, 2001.
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The General Department of Tax
shall have to organize the registration for granting of tax identification
numbers, grant tax registration certificates and manage the use of tax
identification numbers.
The General Department of
Customs shall have to guide the customs units and organize the use of tax
identification numbers in the professional and managerial processes of customs
offices.
If facing any problems in the
course of implementation, organizations and individuals should report them
promptly to the Finance Ministry for consideration and solution
