This is the content at Decision 1500/QD-BTC on the publication of standardized administrative procedures in the field of tax management under the authority of the Ministry of Finance, issued on June 30, 2016.
Accordingly, 300 standardized administrative procedures in the field of tax management under the jurisdiction of the General Department of Taxation, the Tax Department, and the Tax Sub-department have been announced. Examples include:
- Register for transactions with the tax authorities electronically.
- Register changes and additions to electronic transaction information.
- Register to cease transactions with the tax authorities electronically.
- Initial tax registration applies to individual taxpayers subject to personal income tax and other taxes.
- Tax registration is required in case of temporary business suspension.
- Reissuing the Tax Registration Certificate.
- Declare VAT using the deduction method.
- Declare VAT using the direct method based on revenue.
Decision 1500/QD-BTC takes effect from the date of signing and issuance.
See the detailed administrative procedure instructions below.
- Instructions for changing tax registration information
- Terminate the tax identification number for organizations.
