1. Reissuing the Tax Registration Certificate
The order of execution:
+ Step 1. If a taxpayer loses, tears, damages, or burns their Tax Registration Certificate (including: Tax Registration Certificate, Individual Tax Identification Number Certificate), or Tax Identification Number Notification (including: Tax Identification Number Notification, Dependent Tax Identification Number Notification), they must submit an application for re-issuance of the Tax Registration Certificate or Tax Identification Number Notification to the tax authority directly managing them.
Step 2. The tax authority receives the application:
++ For applications for reissuance of paper-based tax registration certificates:
In cases where the application is submitted directly to the tax authority: the tax officer receives and stamps the application for reissuance of the Tax Registration Certificate, clearly stating the date of receipt and the number of documents according to the list of documents for reissuance of the Tax Registration Certificate. The tax officer issues an appointment slip for the date of return of the reissued Tax Registration Certificate; the return period must not exceed the number of days stipulated in this Circular.
In cases where documents are submitted by post: the tax officer stamps the documents with the date of receipt and records it in the tax office's document register.
Tax officials will check the tax registration file. If additional documents are needed, the tax authority must notify the taxpayer immediately on the same working day (for files submitted directly to the tax authority); or within 02 (two) working days from the date of receipt of the file (for files sent via postal service).
++ For cases involving the re-issuance of electronic tax registration certificates: The tax authority will receive the re-issuance application for the current tax registration certificate in accordance with the regulations in Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field.
– How to do it:
+ Submit directly at the Tax Authority's headquarters;
+ Or send it via the postal system;
Alternatively, you can submit your tax registration application electronically through the tax authority's online portal.
– Components and quantity of documents:
The application dossier includes: A written request for the re-issuance of the Tax Registration Certificate/Tax Identification Number Notification, using form No. 13-MST issued with Circular 95/2016/TT-BTC dated June 28, 2016, of the Ministry of Finance.
– Number of documents: 01 (set)
– Processing time: 02 (two) working days, from the date of receipt of the taxpayer's complete application dossier as prescribed..
– Subjects involved in the administrative procedure: Organizations and individuals.
– The agency responsible for carrying out the administrative procedure: Tax Department.
– Results of the administrative procedure: Tax registration certificate/Tax identification number notification/Individual tax identification number certificate/Dependent tax identification number notification
– Fees and charges (if any): Is not.
– Name of the application form/declaration form:
The application for re-issuance of the Tax Registration Certificate/Tax Identification Number Notification must follow Form No. 13-MST issued with Circular 95/2016/TT-BTC dated June 28, 2016, of the Ministry of Finance.
– Requirements and conditions for carrying out administrative procedures: In cases where taxpayers choose to submit documents to the tax authorities through electronic transactions, they must comply with the regulations in Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field.
– Legal basis for the administrative procedure:
+ Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law No. 21/2012/QH12 dated November 20, 2012 amending and supplementing a number of articles of the Law on Tax Administration; Law No. 71/2014/QH13 amending and supplementing a number of articles of the Laws on taxation and guiding documents for implementation;
+ Laws and ordinances on taxes, fees, charges, other revenues belonging to the state budget, and guiding documents for their implementation;
+ Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field;
+ Article 11 of Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance guiding tax registration.
2. Register changes tax registration information For taxpayers who are economic organizations or other organizations (including subsidiaries), changes to tax registration information do not change the tax authority that manages them.
The order of execution:
+ Step 1. Economic organizations and other organizations (including affiliated units) that have registered for tax with the tax authority, when there is a change in any of the information on the tax registration declaration form or the attached list, must carry out the procedure for changing tax registration information with the directly managing tax authority within 10 (ten) working days from the date the change occurs.
Step 2. The tax authority receives the application:
++ For tax registration information change applications submitted on paper:
Tax officials receive and stamp the application for changes to tax registration information, clearly indicating the date of receipt and the names of the documents as listed in the tax registration information change application catalog. The tax official writes a receipt indicating the date for returning the results of the tax registration information change application (if any). The deadline for returning the results must not exceed the number of days stipulated in Circular No. 95/2016/TT-BTC dated June 28, 2016.
In cases where the tax registration information change application is sent by post, the tax officer shall stamp the application with the date of receipt and record it in the tax authority's document register.
Tax officials will check the tax registration file. If additional documents are needed, the tax authority must notify the taxpayer immediately on the same working day (for files submitted directly to the tax authority); or within 02 (two) working days from the date of receipt of the file (for files sent via postal service).
++ For electronic tax registration information change applications: The tax authority receives tax registration information change applications in accordance with Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field.
– How to do it:
+ Submit directly at the Tax Authority's headquarters;
+ Or send it via the postal system;
Alternatively, you can submit your tax registration application electronically through the tax authority's online portal.
– Components and quantity of documents:
The application file includes the following components:
++ Declaration form for adjusting and supplementing tax registration information, form 08-MST, issued together with Circular No. 95/2016/TT-BTC dated June 28, 2016, of the Ministry of Finance.
++ Uncertified copies of the Establishment and Operation License, or the Certificate of Registration of a Subsidiary Unit, or the Establishment Decision, or equivalent license issued by a competent authority are required if the tax registration information on these documents has changed.
+ Number of documents: 01 (set)
– Processing time:
+ Within 02 (two) working days from the date of receiving complete documents for changing tax registration information of the taxpayer (in cases where the Tax Registration Certificate or Tax Code Notice is not reissued).
+ Within 03 (three) working days from the date of receiving complete documents for changing the taxpayer's tax registration information (for cases of reissuing the Tax Registration Certificate or Tax Code Notification).
– Subjects involved in the administrative procedure: Economic organizations, other organizations.
– The agency responsible for carrying out the administrative procedure: Tax Department.
– Results of the administrative procedure: Tax registration certificate or tax identification number notification (in case the taxpayer changes the information on the tax registration certificate or tax identification number notification)
– Fees and charges (if any): Is not.
– Name of the application form/declaration form: The tax registration information adjustment and supplement declaration form No. 08-MST is issued together with Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance.
– Requirements and conditions for carrying out administrative procedures: In cases where taxpayers choose to submit documents to the tax authorities through electronic transactions, they must comply with the regulations in Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field.
– Legal basis for the administrative procedure:
+ Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law No. 21/2012/QH12 dated November 20, 2012 amending and supplementing a number of articles of the Law on Tax Administration; Law No. 71/2014/QH13 amending and supplementing a number of articles of the Laws on taxation and guiding documents for implementation;
+ Laws and ordinances on taxes, fees, charges, other revenues belonging to the state budget, and guiding documents for their implementation;
+ Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field;
+ Clause 2 of Article 12, Clause 1.b.1,2 of Article 13, Clause 1 of Article 15 of Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance guiding tax registration.
3. Register changes tax registration information This applies to individual taxpayers who generate taxable income subject to personal income tax, excluding individuals engaged in business activities. – In cases where individuals register changes to their information through the income-paying agency.
The order of execution:
+ Step 1: Individuals who have registered for tax through the income-paying agency, when there is a change in any of the information on the tax registration declaration form, send uncertified copies of the documents containing the changed information related to tax registration to the income-paying agency. The income-paying agency will prepare the file and send the file of changed tax registration information to the directly managing tax authority once a year, no later than 10 (ten) working days before the deadline for submitting the annual personal income tax final settlement.
Step 2: The tax authority receives the application:
++ For tax registration information change applications submitted on paper:
Tax officials receive and stamp the application for changes to tax registration information, clearly indicating the date of receipt and the names of the documents as listed in the tax registration information change application catalog. The tax official writes a receipt indicating the date for returning the results of the tax registration information change application (if any). The deadline for returning the results must not exceed the number of days stipulated in Circular No. 95/2016/TT-BTC dated June 28, 2016.
In cases where the tax registration information change application is sent by post, the tax officer shall stamp the application with the date of receipt and record it in the tax authority's document register.
Tax officials will check the tax registration file. If additional documents are needed, the tax authority must notify the taxpayer immediately on the same working day (for files submitted directly to the tax authority); or within 02 (two) working days from the date of receipt of the file (for files sent via postal service).
++ For electronic tax registration information change applications: The tax authority receives tax registration information change applications in accordance with Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field.
– How to do it:
+ Submit directly at the Tax Authority's headquarters;
+ Or send it via the postal system;
Alternatively, you can submit your tax registration application electronically through the tax authority's online portal.
– Components and quantity of documents:
The application file includes the following components:
++ The consolidated tax registration form for individuals with income from salaries and wages paid through the income-paying agency is Form No. 05-ĐK-TH-TCT issued with Circular No. 95/2016/TT-BTC. On the form, mark the box "Change in tax registration information" and record the changed tax registration information (for cases where the taxpayer's information is changed).
++ Consolidated tax registration declaration form for dependents of individuals with income from salaries and wages paid through the income-paying agency, form No. 20-ĐK-TH-TCT issued with Circular No. 95/2016/TT-BTC. On the declaration form, mark the box "Change in tax registration information" and record the changed tax registration information (for cases of changing information for dependents).
+ Number of documents: 01 (set)
– Processing time:
+ Within 02 (two) working days from the date of receiving complete documents for changing tax registration information of the taxpayer (in cases where the Tax Registration Certificate or Tax Code Notice is not reissued).
+ Within 03 (three) working days from the date of receiving complete documents for changing the taxpayer's tax registration information (for cases of reissuing the Tax Registration Certificate or Tax Code Notification).
– Subjects involved in the administrative procedure: The agency that pays the income
– The agency responsible for carrying out the administrative procedure: Tax Department.
– Results of the administrative procedure: Notification of the list of tax identification numbers of individuals registered for tax through the income-paying agency, Notification of the list of tax identification numbers of dependents registered for tax through the income-paying agency (in cases where the taxpayer changes the information on the Tax Identification Number Notification).
– Fees and charges (if any): Is not.
– Name of the application form/declaration form:
+ Consolidated tax registration form for individuals with income from salaries and wages paid through income-paying agencies, form No. 05-ĐK-TH-TCT issued with Circular No. 95/2016/TT-BTC.
+ Consolidated tax registration form for dependents of individuals with income from salaries and wages paid through the income-paying agency, form No. 20-ĐK-TH-TCT issued together with Circular No. 95/2016/TT-BTC.
– Requirements and conditions for carrying out administrative procedures: In cases where taxpayers choose to submit documents to the tax authorities through electronic transactions, they must comply with the regulations in Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field.
– Legal basis for the administrative procedure:
+ Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law No. 21/2012/QH12 dated November 20, 2012 amending and supplementing a number of articles of the Law on Tax Administration; Law No. 71/2014/QH13 amending and supplementing a number of articles of the Laws on taxation and guiding documents for implementation;
+ Laws and ordinances on taxes, fees, charges, other revenues belonging to the state budget, and guiding documents for their implementation;
+ Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field;
+ Clause 2 of Article 12, Point c.2, Clause 1 of Article 13, Clause 2 of Article 15 of Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance guiding tax registration.
4. Register changes tax registration information For taxpayers who are businesses, economic organizations, and other organizations. Changes to the registered office address result in a change of the tax authority responsible for managing the office. – The tax authority where the taxpayer is moving from
The order of execution:
+ Step 1: When taxpayers have changes to their registered office address on the tax registration form, resulting in a change of the tax authority responsible for their tax administration, they must complete the procedure for changing their tax registration information within 10 working days from the date the change occurs and submit it to the directly managing tax authority.
Step 2: The tax authority receives the application:
++ For tax registration information change applications submitted on paper:
Tax officials receive and stamp the application for changes to tax registration information, clearly indicating the date of receipt and the names of the documents as listed in the tax registration information change application catalog. The tax official writes a receipt indicating the date for returning the results of the tax registration information change application (if any). The deadline for returning the results must not exceed the number of days stipulated in Circular No. 95/2016/TT-BTC dated June 28, 2016.
In cases where the tax registration information change application is sent by post, the tax officer shall stamp the application with the date of receipt and record it in the tax authority's document register.
Tax officials will check the tax registration file. If additional documents are needed, the tax authority must notify the taxpayer immediately on the same working day (for files submitted directly to the tax authority); or within 02 (two) working days from the date of receipt of the file (for files sent via postal service).
++ For electronic tax registration information change applications: The tax authority receives tax registration information change applications in accordance with Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field.
– How to do it:
+ Submit directly at the Tax Authority's headquarters;
+ Or send it via the postal system;
Alternatively, you can submit your tax registration application electronically through the tax authority's online portal.
– Components and quantity of documents:
The application file includes the following components:
++ Declaration form for adjusting and supplementing tax registration information, form No. 08-MST, issued together with Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance.
++ Uncertified copies of the Establishment and Operation License, or the Certificate of Registration of a Subsidiary Unit, or the Establishment Decision, or equivalent license issued by a competent authority at the new address.
+ Number of documents: 01 (set)
– Processing time: Within 10 (ten) working days from the date of receiving the complete application for change of tax registration information of the taxpayer.
– Subjects involved in the administrative procedure: Businesses, economic organizations, and other organizations.
– The agency responsible for carrying out the administrative procedure: Tax Department.
– Results of the administrative procedure: The Taxpayer Relocation Notification Form No. 09-MST, issued together with Circular No. 95/2016/TT-BTC dated June 28, 2016, of the Ministry of Finance, is sent to taxpayers and the tax authority where the taxpayer relocates to inform them about the taxpayer's tax obligations.
– Fees and charges (if any): Is not.
– Name of the application form/declaration form: The tax registration information adjustment and supplement declaration form No. 08-MST is issued together with Circular 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance.
– Requirements and conditions for carrying out administrative procedures: In cases where taxpayers choose to submit documents to the tax authorities through electronic transactions, they must comply with the regulations in Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field.
– Legal basis for the administrative procedure:
+ Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law No. 21/2012/QH12 dated November 20, 2012 amending and supplementing a number of articles of the Law on Tax Administration; Law No. 71/2014/QH13 amending and supplementing a number of articles of the Laws on taxation and guiding documents for implementation;
+ Laws and ordinances on taxes, fees, charges, other revenues belonging to the state budget, and guiding documents for their implementation;
+ Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field;
+ Clause 2 of Article 12, Point b.1, Clause 2 of Article 13, Clause 3 of Article 15 of Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance guiding tax registration.
5. Register changes tax registration information For taxpayers that are economic organizations or other organizations, changes to their registered address information that result in a change of the tax authority responsible for their management are not permitted. – The tax authority where the taxpayer moves to
The order of execution:
– Step 1. Within 10 (ten) working days from the date of receiving the Notice of Taxpayer Relocation (Form No. 09-MST) from the tax authority of the previous location, the taxpayer must prepare the dossier and send it to the tax authority of the new location.
– Step 2: The tax authority receives the application:
++ For tax registration information change applications submitted on paper:
Tax officials receive and stamp the application for changes to tax registration information, clearly indicating the date of receipt and the names of the documents as listed in the application for changes to tax registration information. The tax official then issues an appointment slip for the date of return of the results of the application for changes to tax registration information (if any). The deadline for returning the results must not exceed the number of days stipulated in Circular No. 95/2016/TT-BTC dated June 28, 2016.
In cases where the tax registration information change application is sent by post, the tax officer shall stamp the application with the date of receipt and record it in the tax authority's document register.
Tax officials will check the tax registration file. If additional documents are needed, the tax authority must notify the taxpayer immediately on the same working day (for files submitted directly to the tax authority); or within 02 (two) working days from the date of receipt of the file (for files sent via postal service).
++ For electronic tax registration information change applications: The tax authority receives tax registration information change applications in accordance with Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field.
– How to do it:
+ Submit directly at the Tax Office headquarters.
+ Or send it via the postal system;
Alternatively, you can submit your tax registration application electronically through the tax authority's online portal.
– Components and quantity of documents:
The application file includes the following components:
++ Notification of taxpayer relocation using form No. 09-MST issued with Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance (issued by the tax authority where the taxpayer is relocating);
++ A copy of the Establishment and Operation License or equivalent license issued by the competent authority at the new address is not required to be certified.
+ Number of documents: 01 (set).
– Processing time: Within 02 (two) working days from the date of receiving the complete dossier for changing the taxpayer's tax registration information, the tax authority shall update the taxpayer's changed information in the Tax Management Application System.
– Subjects involved in the administrative procedure: Organization.
– The agency responsible for carrying out the administrative procedure: Tax Department.
– Results of the administrative procedure: Is not.
– Fees and charges (if any): Is not.
– Name of the application form or declaration form (if any): No
– Requirements and conditions for carrying out administrative procedures: In cases where taxpayers choose to submit documents to the tax authorities through electronic transactions, they must comply with the regulations in Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field.
– Legal basis for the administrative procedure:
+ Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law No. 21/2012/QH12 dated November 20, 2012 amending and supplementing a number of articles of the Law on Tax Administration; Law No. 71/2014/QH13 amending and supplementing a number of articles of the Laws on taxation and guiding documents for implementation;
+ Laws and ordinances on taxes, fees, charges, other revenues belonging to the state budget, and guiding documents for their implementation;
+ Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field;
+ Clause 2, Article 12; Point b1, Clause 2, Article 13; Clause 3, Article 15 of Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance guiding tax registration.
– Application forms and declaration forms are attached: No
6. Register changes tax registration information For investors when transferring capital contributions in economic organizations, or transferring participation rights in oil and gas contracts..
– Procedure:
+ Step 1: Within 10 (ten) working days from the date the investor transfers the capital contribution in the economic organization, or transfers the right to participate in the oil and gas contract, the taxpayer must register with the directly managing tax authority.
Step 2: The tax authority receives the application:
++ For tax registration information change applications submitted on paper:
Tax officials receive and stamp the application for changes to tax registration information, clearly indicating the date of receipt and the names of the documents as listed in the tax registration information change application catalog. The tax official writes a receipt indicating the date for returning the results of the tax registration information change application (if any). The deadline for returning the results must not exceed the number of days stipulated in Circular No. 95/2016/TT-BTC dated June 28, 2016.
In cases where the tax registration information change application is sent by post, the tax officer shall stamp the application with the date of receipt and record it in the tax authority's document register.
Tax officials will check the tax registration file. If additional documents are needed, the tax authority must notify the taxpayer immediately on the same working day (for files submitted directly to the tax authority); or within 02 (two) working days from the date of receipt of the file (for files sent via postal service).
++ For electronic tax registration information change applications: The tax authority receives tax registration information change applications in accordance with Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field.
– How to do it:
+ Submit directly at the Tax Authority's headquarters;
+ Or send it via the postal system;
Alternatively, you can submit your tax registration application electronically through the tax authority's online portal.
– Components and quantity of documents:
The application dossier includes: Declaration form for adjusting and supplementing tax registration information, mẫu số 08-MST, issued together with Circular No. 95/2016/TT-BTC dated June 28, 2016, of the Ministry of Finance.
+ Number of documents: 01 (set)
– Processing time: Within 02 (two) working days from the date of receiving the complete dossier for changing the taxpayer's tax registration information, the tax authority shall update the taxpayer's changed information in the Tax Management Application System.
– Subjects involved in the administrative procedure: Investors transfer their capital contributions in economic organizations, transferring their rights to participate in oil and gas contracts.
– The agency responsible for carrying out the administrative procedure: Tax Department.
– Results of the administrative procedure: Is not.
– Fees and charges (if any): Is not.
– Name of the application form/declaration form: The tax registration information adjustment and supplement declaration form No. 08-MST is issued together with Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance.
– Requirements and conditions for carrying out administrative procedures: In cases where taxpayers choose to submit documents to the tax authorities through electronic transactions, they must comply with the regulations in Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field.
– Legal basis for the administrative procedure:
+ Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law No. 21/2012/QH12 dated November 20, 2012 amending and supplementing a number of articles of the Law on Tax Administration; Law No. 71/2014/QH13 amending and supplementing a number of articles of the Laws on taxation and guiding documents for implementation;
+ Laws and ordinances on taxes, fees, charges, other revenues belonging to the state budget, and guiding documents for their implementation;
+ Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field;
+ Clause 2 of Article 12, Clause 3 of Article 13, and Clause 3 of Article 15 of Circular No. 95/2016/TT-BTC dated June 28, 2016, issued by the Ministry of Finance, guiding tax registration.
