The General Department of Taxation has just issued Official Letter 5277/TCT-KK regarding the processing of tax registration and public disclosure of information for household businesses.
Accordingly, the instructions for printing the public disclosure form for individual business owners paying taxes under the lump-sum method (Form No. 01/CKTT-CNKD) are as follows:
The centralized tax management application system only has the function of exporting data by tax collection area at the commune/ward level, not by street or residential area because there is no such category.
If the tax authorities need to publicly disclose information by street or neighborhood, they can do so in one of the following ways:
– Export the tax collection areas to an Excel file and filter addresses by street to meet the public disclosure requirements of the respective tax authority.
– The tax authority defines street and neighborhood information within the tax collection area for public printing on the centralized tax management application.
See details in Official Letter 5277/TCT-KK issued on November 15, 2016.
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