Changing tax registration information when renewing chip-based citizen identification

It is required to register for adjustment of information on the business registration certificate, investment registration certificate, and change registration with the tax office when changing from a 9-digit ID card to a 12-digit CCCD with a chip.

Should update when changing from 9-digit ID card to Citizen ID with chip

Currently, there are tens of millions of people across the country who are carrying out procedures to change their old identity card (ID card), or citizen identity card (CCCD) to CCCD with a chip. The Ministry of Public Security expects that by July 7, about 2021 million people will be granted CCCD with a chip. Thus, there will be tens of millions of people who will have to update and register their personal tax code integrated into the new identity card.

Notably, in Clause 2, Article 36 of the 2019 Tax Administration Law, individuals make tax registration directly with the tax authority, when there is a change in one of the information on the tax registration declaration (including a change in tax registration number). ID card/CCCD…) must carry out the procedures for notification of changes in tax registration information to the direct management agency. The time for notification of changes is within 10 working days from the date on which the changed information arises.

Also according to the provisions of Decree 125/2020/ND-CP dated October 19, 10 on regulations on penalties for administrative violations on taxes and invoices, late notification of changes in information in tax registration will be warned, or apply fines from 2020 VND to 500.000 VND. This information makes many taxpayers worry that if they do not promptly or "forget" the notification to update their tax return information, they will be fined.

Accordingly, when changing information due to change of ID card or CCCD, taxpayers must notify the agency to update data in personal tax management in two ways. Specifically:

Firstly, taxpayers change information directly with the agency. In this way, taxpayers declare the information they want to change on form 08-MST according to Circular No. 105/2020/BTC and attach a photocopy of ID card/CCCD, or a photocopy of relevant documents. the change of information submitted at the tax administration agency directly issuing tax identification numbers to individuals.

Second, it applies to the case where the taxpayer and the income-paying agency are managed by the same agency. In this way, the taxpayer can change the information through the income paying agency. Thus, individuals send photocopies of documents related to information change to the income payment agency. The income-paying agency shall make a declaration form No. 05-DK-TH-TCT according to Circular 105/2020/BTC. On the declaration, check the box "change in tax registration information" and write the changed tax registration information. After that, the income-paying agency sends it to the agency managing the unit.

Within 2 working days from the date of receipt of complete dossiers of taxpayers, the agency directly managing taxpayers is responsible for updating changed information into the tax registration application system.

Cases that are "not sanctioned" if the tax registration information is changed late when renewing the citizen's identity with a chip

In this regard, the General Department of Taxation said that in order to create favorable conditions for taxpayers in this change of CCCD with chip, in Clause 6, Article 11 of Decree 125/2020/ND-CP, the following cases are mentioned: Non-business individuals who have been granted personal income tax codes are slow to change information about their ID cards when they are issued CCCD cards; Income-paying agencies that are late in notifying changes to their ID card information when individual income taxpayers who authorize personal income tax finalization are granted CCCD cards will not be penalized.

The General Department of Taxation affirmed that this new regulation is applied to help taxpayers feel secure in declaring their personal tax identification numbers to integrate into the new CCCD card with a chip. At the same time, tax authorities at all levels encourage taxpayers when changing tax registration information to update them with the tax authorities, this is also to protect taxpayers' own interests.

Cases that must be updated when changing from a 9-digit ID card to a citizen ID with a chip

For management positions of an enterprise such as: owner of a private enterprise, Chairman of the Members' Council, member of the Members' Council, President of the company, Chairman of the Board of Directors, member of the Board of Directors. When changing from a 9-digit ID card to a citizen ID with a chip, the Director or General Director and the legal representative of the enterprise must register for adjustment of information on the Business Registration Certificate, investment registration certificate, and registration of changes with tax authorities.

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