According to Clause 2, Article 12 of Circular No. 95 of 2016 issued by the Ministry of Finance, if a taxpayer has registered with the tax authority, when there is a change in any of the information on the tax registration declaration form, they must carry out the procedure for changing the tax registration information with the directly managing tax authority within ten working days from the date the change occurs.
In cases where a taxpayer changes their business address, resulting in a change of the tax authority responsible for their tax administration, the taxpayer must register with the tax authority at the new location within ten working days of receiving the notification of relocation from the previous tax authority.
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