| THE FINANCIAL | SOCIAL REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Number: 105 / 2020 / TT-BTC | Hanoi, date 03 month 12 year 2020 |
CIRCULARS
GUIDE TO TAX REGISTRATION
Based on the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019;
Based on the Laws on taxes, fees, charges, other revenues belonging to the state budget and guiding documents for their implementation;
Based on Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration;
Based on Government Decree No. 87/2017/ND-CP dated July 26, 2017, which stipulates the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Taxation,
The Minister of Finance issued a Circular providing guidance on tax registration.
Chapter I
GENERAL RULES
Article 1. Scope
This Circular provides detailed regulations on the subjects required to register directly with the tax authorities as stipulated in Point b, Clause 1, Article 30 of the Law on Tax Administration; the structure of the tax code; the dossier, procedures, and forms for tax registration (including initial tax registration; issuance of tax registration certificates, tax code notifications; notification of changes to tax registration information; notification of temporary suspension of operations; termination of tax code validity; restoration of tax code; tax registration for cases of enterprise or organization reorganization) as stipulated in Point c, Clause 2, Article 30, Articles 31, 34, 36, 37, 38, 39, and 40 of the Law on Tax Administration.
Article 2. Subject of application
The subjects to which this Circular applies include: taxpayers; tax administration agencies; tax administration officials; and other relevant state agencies, organizations, and individuals as stipulated in Article 2 of the Law on Tax Administration.
Article 3. Explain words
In this Circular, the terms below are construed as follows:
1. "Managing entity" refers to a taxpayer who has a subsidiary unit.
2. "Subsidiary unit of an enterprise or cooperative" refers to a branch or representative office of an enterprise or cooperative as defined by the law on enterprise registration and cooperative registration.
3. The "business location of enterprises and cooperatives" shall be determined in accordance with the provisions of the law on enterprise registration and cooperative registration.
4. "Subsidiary unit of an economic organization or other organization" refers to a branch, representative office, or other specific location where the organization conducts its activities and business.
5. "Business location of a household business or individual business" refers to a shop, store, or other specific place where the household business or individual business conducts its operations.
6. “Oil and gas contract” refers to contracts and agreements for the exploration, development, and exploitation of oil and gas fields as stipulated in the Oil and Gas Law.
7. "Income-paying agency" refers to the organization or individual that pays income from salaries and wages registered for tax purposes to employees and their dependents.
8. The "Tax Registration Application System" is a component of the centralized tax management application system developed, managed, and used uniformly throughout the tax sector by the General Department of Taxation to carry out tax management work related to tax registration.
9. “National Information System on Business Registration and Cooperative Registration” is a specialized professional information system on business registration and cooperative registration of business registration agencies and cooperative registration agencies as prescribed by the law on business registration and cooperative registration.
Article 4. Subjects of tax registration
1. The entities required to register for tax include:
a) Taxpayers subject to tax registration through the integrated one-stop mechanism as stipulated in Point a, Clause 1, Article 30 of the Law on Tax Administration.
b) Taxpayers who are subject to direct tax registration with the tax authority as prescribed in Point b, Clause 1, Article 30 of the Law on Tax Administration.
2. Taxpayers who are required to register directly with the tax authorities include:
a) Businesses operating in the fields of insurance, accounting, auditing, law, notarization, or other specialized fields are not required to register with the business registration authority as prescribed by specialized laws (hereinafter referred to as Economic Organizations).
b) Non-profit organizations and economic organizations of the armed forces; economic organizations of political, socio-political, social, and socio-professional organizations that conduct business activities in accordance with the law but are not required to register as enterprises through the business registration agency; organizations of countries sharing a land border with Vietnam that conduct buying, selling, and exchanging of goods at border markets, border gate markets, and markets within border economic zones; representative offices of foreign organizations in Vietnam; and cooperatives established and operating in accordance with the provisions of the Civil Code (hereinafter referred to as Economic Organizations).
c) Organizations established by competent authorities that do not engage in production or business activities but incur obligations to the state budget (hereinafter referred to as Other Organizations).
d) Foreign organizations and individuals, and organizations in Vietnam using humanitarian aid and non-refundable foreign aid to purchase goods and services subject to value-added tax in Vietnam for non-refundable aid and humanitarian aid; diplomatic missions, consular offices, and representative offices of international organizations in Vietnam that are eligible for value-added tax refunds for diplomatic privileges and immunities; ODA project owners eligible for value-added tax refunds, representative offices of ODA project donors, and organizations designated by foreign donors to manage non-refundable ODA programs and projects (hereinafter referred to as Other Organizations).
d) Foreign organizations without legal personality in Vietnam, and foreign individuals practicing independent business in Vietnam in accordance with Vietnamese law, who have income arising in Vietnam or have tax obligations arising in Vietnam (hereinafter referred to as foreign contractors and foreign subcontractors).
e) Foreign suppliers without a permanent establishment in Vietnam that conduct e-commerce business, digital platform-based business, and other services with organizations and individuals in Vietnam (hereinafter referred to as Foreign Suppliers).
g) Enterprises, cooperatives, economic organizations, other organizations, and individuals responsible for withholding and paying taxes on behalf of other taxpayers must declare and determine their tax obligations separately from the taxpayer's obligations according to the provisions of the law on tax administration (except for income-paying agencies when withholding and paying personal income tax on behalf of others); Commercial banks, payment intermediary service providers, or organizations and individuals authorized by foreign suppliers are responsible for declaring, withholding, and paying taxes on behalf of foreign suppliers (hereinafter referred to as the Organization/Individual withholding and paying on behalf of others). The organization paying income, when withholding and paying personal income tax on behalf of others, uses the tax code assigned to it to declare and pay the withheld and paid personal income tax.
h) Operators, joint operating companies, joint ventures, organizations assigned by the Vietnamese Government to receive Vietnam's share of oil and gas fields in overlapping areas, contractors, investors participating in oil and gas contracts, and the parent company – Vietnam National Oil and Gas Group representing the host country – receive the share of profits from oil and gas contracts.
i) Households and individuals engaged in the production and business of goods and services, including individuals from countries sharing a land border with Vietnam, who conduct buying, selling, and exchanging of goods at border markets, border gate markets, and markets within border economic zones (hereinafter referred to as business households and individual businesses).
k) Individuals whose income is subject to personal income tax (excluding individuals engaged in business).
l) Individuals who are dependents according to the provisions of the law on personal income tax.
m) Organizations and individuals authorized by the tax authority to collect taxes.
n) Other organizations, households, and individuals have obligations to the state budget.
Article 5. Structure of the tax identification number
1. Tax identification number structure
N1N2N3N4N5N6N7N8N9N10 - N11N12N13
In which:
– The first two digits N1N2 is the range number of the tax identification number.
– Seven N digits3N4N5N6N7N8N9 It is defined according to a specific structure, increasing in the range from 0000001 to 9999999.
– The digit N10 is the check digit.
– Three digits N11N12N13 These are the sequential numbers from 001 to 999.
– The hyphen (-) is used to separate the first 10 digits from the last 3 digits.
2. The enterprise code, cooperative code, and subsidiary unit code of an enterprise or cooperative, issued in accordance with the law on enterprise registration and cooperative registration, are tax identification numbers.
3. Classification of tax identification number structures
a) The 10-digit tax identification number is used for businesses, cooperatives, organizations with legal personality or organizations without legal personality but directly incurring tax obligations; representatives of households, business households and other individuals (hereinafter referred to as independent units).
b) The 13-digit tax identification number with a hyphen (-) used to separate the first 10 digits from the last 3 digits is used for subsidiary units and other entities.
c) Taxpayers that are economic organizations or other organizations as stipulated in Points a, b, c, d, and n of Clause 2, Article 4 of this Circular, with full legal personality or without legal personality but directly incurring tax obligations and bearing full responsibility for all tax obligations before the law, shall be issued a 10-digit tax identification number; dependent units established in accordance with the law of the above-mentioned taxpayers, if they incur tax obligations and directly declare and pay taxes, shall be issued a 13-digit tax identification number.
d) Foreign contractors and foreign subcontractors as stipulated in Point d, Clause 2, Article 4 of this Circular who register to pay contractor tax directly with the tax authority shall be issued a 10-digit tax code for each contract.
In cases where a foreign contractor forms a joint venture with Vietnamese economic organizations to conduct business in Vietnam based on a contract, and the joint venture partners establish a Joint Venture Management Board, which handles accounting, maintains a bank account, and is responsible for issuing invoices; or where the Vietnamese economic organization participating in the joint venture is responsible for general accounting and profit sharing among the joint venture partners, a 10-digit tax identification number will be issued for tax declaration and payment purposes for the contract.
In cases where a foreign contractor or foreign subcontractor with an office in Vietnam has had its contractor tax declared, deducted, and paid on their behalf by a Vietnamese party, the foreign contractor or foreign subcontractor will be assigned a 10-digit tax identification number to declare all other tax obligations (except contractor tax) in Vietnam and provide this tax identification number to the Vietnamese party.
d) Foreign suppliers as stipulated in Point e, Clause 2, Article 4 of this Circular, who do not yet have a tax identification number in Vietnam, will be issued a 10-digit tax identification number when registering directly with the tax authority. Foreign suppliers shall use the issued tax identification number to directly declare and pay taxes, or provide the tax identification number to organizations or individuals in Vietnam authorized by the foreign supplier, or provide it to commercial banks or intermediary payment service providers to carry out tax deductions and payments on their behalf, and declare it in the Foreign Supplier's Tax Deduction Statement in Vietnam.
e) Organizations and individuals deducting and paying taxes on behalf of foreign contractors, foreign subcontractors, foreign suppliers, and organizations and individuals with business cooperation contracts or agreements, as stipulated in Point g, Clause 2, Article 4 of this Circular, shall be assigned a 10-digit tax code (hereinafter referred to as the tax code for tax payment on behalf of foreign contractors, foreign subcontractors, foreign suppliers, and organizations and individuals with such contracts or agreements. Foreign contractors and foreign subcontractors, as stipulated in Point d, Clause 2, Article 4 of this Circular, whose contractor tax is declared and paid on their behalf by the Vietnamese party, shall be assigned a 13-digit tax code based on the tax code for tax payment on behalf of the Vietnamese party to confirm the completion of their contractor tax obligations in Vietnam.
When a taxpayer changes their tax registration information, temporarily suspends business operations, resumes business operations before the deadline, terminates their tax identification number, and restores it in accordance with regulations, the tax authority will update the substitute tax identification number accordingly based on the taxpayer's tax identification number information and status. The taxpayer is not required to submit documents as stipulated in Chapter II of this Circular regarding the substitute tax identification number.
g) Operators, joint operating companies, joint ventures, and organizations assigned by the Vietnamese Government to receive Vietnam's share of oil and gas profits from oil and gas fields in overlapping areas as stipulated in Point h, Clause 2, Article 4 of this Circular shall be assigned a 10-digit tax code for each oil and gas contract or agreement or other equivalent document. Contractors and investors participating in oil and gas contracts shall be assigned a 13-digit tax code corresponding to the 10-digit tax code of each oil and gas contract to fulfill their separate tax obligations under the oil and gas contract (including corporate income tax on income from the transfer of participation rights in the oil and gas contract). The parent company – Vietnam National Oil and Gas Group, representing the host country, shall receive the share of profits from oil and gas contracts and shall be assigned a 13-digit tax code corresponding to the 10-digit tax code of each oil and gas contract to declare and pay taxes on the share of profits under each oil and gas contract.
h) Taxpayers who are households, business households, individual businesses, and other individuals as prescribed in Points i, k, l, and n of Clause 2, Article 4 of this Circular shall be issued a 10-digit tax code for the representative of the household, the representative of the business household, and the individual, and a 13-digit tax code for the business locations of the business household and individual business.
i) Organizations and individuals as stipulated in Point m, Clause 2, Article 4 of this Circular who have one or more tax collection authorization contracts with a tax authority shall be issued a tax identification number for payment on behalf of the taxpayer to remit the collected amount to the state budget.
Article 6. Receiving tax registration documents
1. Taxpayer's records
Tax registration dossiers include: initial tax registration dossier; dossier for changes to tax registration information; notification of temporary suspension of business operations or resumption of operations after premature suspension; dossier for termination of tax identification number validity; and dossier for restoration of tax identification number, as prescribed in Clauses 2 and 3 of Article 41 of the Law on Tax Administration.
2. Receiving taxpayer documents.
a) For paper documents:
Tax officials receive and stamp the tax registration application, clearly indicating the date of receipt and the number of documents according to the list of documents in cases where the tax registration application is submitted directly to the tax office. Tax officials write a receipt slip indicating the date for receiving the results for applications that the tax office is required to provide to the taxpayer, and the processing time for each type of application received. In cases where the tax registration application is sent by post, tax officials stamp the application, record the date of receipt, and record the tax office's document number.
Tax officials will examine the tax registration dossier. If the dossier is incomplete and requires explanation or additional information and documents, the tax authority will notify the taxpayer using form No. 01/TB-BSTT-NNT in Appendix II issued with Government Decree No. 126/2020/NĐ-CP dated October 19, 2020, within 02 (two) working days from the date of receiving the dossier.
b) For electronic tax registration applications: The acceptance of applications will be carried out in accordance with the regulations of the Ministry of Finance on electronic transactions in the tax field.
3. Receiving decisions, documents, or other papers from competent state agencies.
a) For decisions, documents, or other papers in paper form:
Tax officials receive and stamp the receipt of decisions, documents, or other papers from competent state agencies, and record the date of receipt on the received decisions, documents, or other papers.
In cases where decisions, documents, or other papers are sent by post, tax officials shall stamp the received decision, document, or other paper with the date of receipt and record the tax authority's document number.
b) For decisions, documents, or other papers in electronic form: The receipt of decisions, documents, or other papers from competent state agencies in electronic form shall be carried out in accordance with the regulations on electronic transactions in the fields of finance and taxation.
Chapter II
SPECIFIC REGULATIONS
Section 1. INITIAL TAX REGISTRATION
Article 7. Location for submitting initial tax registration documents
The location for submitting and the documents for initial tax registration shall comply with the provisions of Clauses 2 and 3 of Article 31; Clauses 2 and 3 of Article 32 of the Law on Tax Administration and the following regulations:
1. For taxpayers that are organizations as stipulated in Points a, b, c, and n of Clause 2, Article 4 of this Circular.
a) Economic organizations and their dependent units (excluding cooperatives) as stipulated in Points a and b, Clause 2, Article 4 of this Circular shall submit their initial tax registration documents to the Tax Department where their headquarters are located.
a.1) The tax registration dossier of an organization that is an independent entity, including the managing entity, includes:
– Tax registration declaration form No. 01-DK-TCT issued together with this Circular;
– List of subsidiaries and affiliated companies, form BK01-ĐK-TCT issued together with this Circular (if any);
– List of dependent units, form BK02-ĐK-TCT issued together with this Circular (if any);
– List of business locations, form BK03-ĐK-TCT issued together with this Circular (if any);
– List of foreign contractors and foreign subcontractors, form BK04-ĐK-TCT issued together with this Circular (if any);
– List of contractors and investors in the oil and gas sector, form BK05-ĐK-TCT issued together with this Circular (if any);
– Statement of capital contributions from organizations and individuals, form No. 06-DK-TCT issued together with this Circular (if any);
– A copy of the Establishment and Operation License, or Establishment Decision, or equivalent document issued by a competent authority, or Business Registration Certificate as prescribed by the law of the bordering country (for organizations from countries sharing a land border with Vietnam that conduct buying, selling, and exchanging of goods at border markets, border gate markets, and markets within border economic zones of Vietnam).
a.2) The tax registration documents of the subsidiary unit include:
– Tax registration declaration form No. 02-DK-TCT issued together with this Circular;
– List of dependent units, form BK02-ĐK-TCT issued together with this Circular (if any);
– List of business locations, form BK03-ĐK-TCT issued together with this Circular (if any);
– List of foreign contractors and foreign subcontractors, form BK04-ĐK-TCT issued together with this Circular (if any);
– List of contractors and investors in the oil and gas sector, form BK05-ĐK-TCT issued together with this Circular (if any);
– A copy of the Certificate of Registration of the subsidiary unit, or the Decision on establishment, or an equivalent document issued by a competent authority, or the Business Registration Certificate as prescribed by the law of the country sharing a land border (for organizations from countries sharing a land border with Vietnam that conduct buying, selling, and exchanging goods at border markets, border gate markets, and markets within border economic zones of Vietnam).
b) Other organizations and dependent units as prescribed in Points c and n, Clause 2, Article 4 of this Circular shall submit their initial tax registration dossiers to the Tax Department where the organization is headquartered for organizations established by central and provincial-level agencies; to the District Tax Office or Regional Tax Office where the organization is headquartered for organizations established by district-level agencies and where the cooperative is headquartered.
b.1) Tax registration documents of an organization that is an independent entity, including the managing entity:
– Tax registration declaration form No. 01-DK-TCT issued together with this Circular;
– List of subsidiaries and affiliated companies, form BK01-ĐK-TCT issued together with this Circular (if any);
– List of dependent units, form BK02-ĐK-TCT issued together with this Circular (if any);
– List of business locations, form BK03-ĐK-TCT issued together with this Circular (if any);
– List of foreign contractors and foreign subcontractors, form BK04-ĐK-TCT issued together with this Circular (if any);
– A copy of the establishment decision, or equivalent document issued by a competent authority, does not require authentication.
b.2) The tax registration documents of the subsidiary unit include:
– Tax registration declaration form No. 02-DK-TCT issued together with this Circular;
– List of dependent units, form BK02-ĐK-TCT issued together with this Circular (if any);
– List of business locations, form BK03-ĐK-TCT issued together with this Circular (if any);
– List of foreign contractors and foreign subcontractors, form BK04-ĐK-TCT issued together with this Circular (if any);
– A copy of the establishment decision, or equivalent document issued by a competent authority, does not require authentication.
2. For taxpayers as stipulated in Point d, Clause 2, Article 4 of this Circular (excluding diplomatic missions, consular offices, and representative offices of international organizations in Vietnam as stipulated in Clause 3 of this Article), the initial tax registration application must be submitted to the Tax Department where the organization is headquartered or where the individual has their permanent residence in Vietnam. The tax registration application includes: Tax registration declaration form No. 01-ĐK-TCT issued together with this Circular.
3. For taxpayers who are diplomatic missions, consular offices, and representative offices of international organizations in Vietnam as stipulated in Point d, Clause 2, Article 4 of this Circular, they shall submit their initial tax registration application to the Tax Department where the organization is headquartered. The tax registration application includes:
– Tax registration declaration form No. 06-DK-TCT issued together with this Circular;
– Confirmation letter from the State Protocol Department – Ministry of Foreign Affairs.
4. For taxpayers who are foreign contractors or foreign subcontractors as stipulated in Point d, Clause 2, Article 4 of this Circular, they shall directly declare and pay contractor tax or other tax obligations except for contractor tax withheld or paid on their behalf by the Vietnamese party in accordance with the law on tax administration (such as personal income tax, business license fee, etc.) and submit their initial tax registration application to the Tax Department where their headquarters are located. The tax registration application includes:
– Tax registration declaration form No. 04-DK-TCT issued together with this Circular;
– List of foreign contractors and foreign subcontractors, form BK04-ĐK-TCT issued together with this Circular (if any);
– A copy of the Certificate of Registration of the Executive Office; or an equivalent document issued by a competent authority (if any).
5. For taxpayers who are overseas suppliers as stipulated in Point e, Clause 2, Article 4 of this Circular, they shall submit their initial tax registration application to the tax authority in accordance with the Circular of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration.
6. For taxpayers who are organizations, individuals withholding and remitting tax on behalf of others, and organizations and individuals authorized by the tax authority to collect tax as stipulated in Points g and m, Clause 2, Article 4 of this Circular, the tax registration dossier shall be submitted to the tax authority as follows:
a) Organizations and individuals deducting and paying taxes on behalf of foreign contractors and foreign subcontractors must submit tax registration documents to the tax authority directly managing them. The tax registration documents include:
– Tax registration declaration form No. 04.1-DK-TCT issued together with this Circular;
– List of contracts of foreign contractors and foreign subcontractors paying taxes through the Vietnamese party, form No. 04.1-ĐK-TCT-BK.
b) Organizations that cooperate in business with individuals or organizations entrusted with managing business cooperation contracts but do not establish separate legal entities must submit tax registration documents to the tax authority directly managing them. The tax registration documents include:
– Tax registration declaration form No. 04.1-DK-TCT issued together with this Circular;
– A copy of the contract or business cooperation agreement.
c) Commercial banks, payment intermediary service providers, or organizations and individuals authorized by foreign suppliers are responsible for deducting and paying taxes on behalf of foreign suppliers and submitting tax registration documents to the directly managing tax authority. The tax registration documents include: Tax registration declaration form No. 04.1 -ĐK-TCT issued together with this Circular.
d) Organizations and individuals authorized by the tax authority to collect and submit tax registration documents must do so at the tax authority that signed the collection authorization contract. The tax registration documents include: Tax registration declaration form No. 04.1-ĐK-TCT issued together with this Circular.
7. For taxpayers specified in Point h, Clause 2, Article 4 of this Circular, the initial tax registration application should be submitted to the Tax Department where the head office is located.
a) Tax registration documents of the operator, joint operating company and joint venture enterprise, and organizations assigned by the Government of Vietnam to receive Vietnam's share of profits from oil and gas fields in the overlapping area (hereinafter referred to as the operator) include:
– Tax registration declaration form No. 01-DK-TCT issued together with this Circular;
– List of contractors and investors in the oil and gas sector, form BK05-ĐK-TCT, issued together with this Circular;
– A copy of the Investment Certificate or Investment License.
b) The tax registration dossier of oil and gas contractors and investors (including contractors receiving a share of profits) includes: Tax registration declaration form No. 02-ĐK-TCT issued together with this Circular.
c) The tax registration dossier for the parent company – Vietnam National Petroleum Corporation, representing the host country receiving the share of profits from oil and gas contracts, includes: Tax registration declaration form No. 02-ĐK-TCT issued together with this Circular.
8. For taxpayers who are household businesses or individual business owners as stipulated in Point i, Clause 2, Article 4 of this Circular, they shall submit their application to the Tax Sub-department or regional Tax Sub-department where their business is located.
a) The tax registration documents for household businesses and individual businesses include:
– Tax registration declaration form No. 03-DK-TCT issued together with this Circular or tax declaration documents of business households and individual businesses as prescribed by law on tax administration;
– List of subsidiary stores and shops, form No. 03-ĐK-TCT-BK01 issued together with this Circular (if any);
– Copy of the Business Registration Certificate (if any);
– A copy of a valid Citizen Identity Card or a copy of a valid National Identity Card for individuals who are Vietnamese citizens; a copy of a valid Passport for individuals who are foreign citizens or Vietnamese citizens residing abroad.
b) Tax registration documents of household businesses and individual businesses from countries sharing a land border with Vietnam that conduct buying, selling, and exchanging goods at border markets, border gate markets, and markets within border economic zones, including:
– Tax registration declaration form No. 03-DK-TCT issued together with this Circular;
– List of subsidiary stores and shops, form No. 03-ĐK-TCT-BK01 issued together with this Circular (if any);
– Copies of documents as prescribed in Clause 1, Article 2 of Circular No. 218/2015/TT-BTC dated December 31, 2015 of the Ministry of Finance guiding tax policy and management for traders conducting buying, selling, and exchanging goods at border markets, border gate markets, and markets in border economic zones according to Decision No. 52/2015/QĐ-TTg dated October 20, 2015 of the Prime Minister.
9. For individual taxpayers as stipulated in Points k and n, Clause 2, Article 4 of this Circular.
a) Individuals paying personal income tax through an income-paying agency and authorizing that agency to register for tax purposes shall submit their tax registration application to the income-paying agency. If paying personal income tax to multiple income-paying agencies in the same tax period, the individual shall only authorize tax registration at one income-paying agency to obtain a tax identification number from the tax authority. The individual shall notify the other income-paying agencies of their tax identification number for use in tax declaration and payment.
An individual's tax registration file includes: a power of attorney and one of the following personal documents (a copy of a valid Citizen Identity Card or a copy of a valid National Identity Card for individuals with Vietnamese nationality; a copy of a valid Passport for individuals with foreign nationality or Vietnamese nationality residing abroad).
The income-paying agency is responsible for compiling the individual's tax registration information into the tax registration declaration form No. 05-ĐK-TH-TCT issued with this Circular and submitting it to the tax authority directly managing the income-paying agency.
b) Individuals who pay personal income tax without going through the income-paying agency or without authorizing the income-paying agency to register for tax purposes shall submit their tax registration application to the tax authority as follows:
b.1) At the Tax Department where the individual works, for resident individuals with income from salaries and wages paid by international organizations, embassies, and consulates in Vietnam, but where these organizations have not yet deducted tax. The tax registration dossier includes:
– Tax registration declaration form No. 05-DK-TCT issued together with this Circular;
– A copy of a valid Citizen Identity Card or a copy of a valid National Identity Card for individuals who are Vietnamese citizens; a copy of a valid Passport for individuals who are foreign citizens or Vietnamese citizens residing abroad.
b.2) At the Tax Department where the work takes place in Vietnam for individuals with income from salaries and wages paid by organizations or individuals from abroad.
The tax registration dossier shall comply with the provisions of Point b.1 of this Clause, and shall also include a copy of the appointment document from the employing organization in the case of a foreign individual who is not a resident of Vietnam according to the law on personal income tax and is sent to Vietnam to work but receives income abroad.
b.3) At the Tax Sub-department, the regional Tax Sub-department where the individual has obligations to the state budget for individuals registered for tax through tax declaration documents (individuals with non-agricultural land use tax obligations who do not yet have a tax identification number; individuals engaged in real estate transfer activities who do not yet have a tax identification number; individuals with obligations to pay state budget for irregular revenues including: registration fees, capital transfer fees and other irregular revenues who do not yet have a tax identification number).
The initial tax registration file is the tax declaration file as prescribed by the law on tax administration. If the tax declaration file does not include copies of valid personal documents (including: Citizen ID card or National ID card for Vietnamese citizens; Passport for foreign citizens or Vietnamese citizens residing abroad), the taxpayer must submit one of these documents along with the tax declaration file.
In cases where the tax authority and the state management agency have established a data exchange system, the tax authority will base its decision on the Information Transfer Form sent by the state management agency if no tax return is available.
b.4) At the Tax Office or the regional Tax Office where the individual resides (where they are registered as a permanent or temporary resident) for other cases. The tax registration documents are as prescribed in Point b.1 of this Clause.
10. For dependents as stipulated in Point 1, Clause 2, Article 4 of this Circular, the initial tax registration documents should be submitted as follows:
a) If an individual authorizes the income-paying agency to register taxes for dependents, the tax registration documents should be submitted to the income-paying agency.
The tax registration dossier for dependents includes: Authorization letter and documents of the dependent (copy of valid Citizen Identity Card or Citizen Identification Card for dependents with Vietnamese nationality aged 14 years and older; copy of birth certificate or valid passport for dependents with Vietnamese nationality under 14 years of age; copy of passport for dependents who are foreign nationals or Vietnamese nationals residing abroad).
The income-paying agency shall compile and submit the Tax Registration Declaration Form No. 20-ĐK-TH-TCT issued together with this Circular to the tax authority directly managing the income-paying agency.
b) In cases where an individual does not authorize the income-paying agency to register taxes for dependents, they shall submit the tax registration dossier to the corresponding tax authority as prescribed in Clause 9 of this Article. The tax registration dossier includes:
– Tax registration declaration form No. 20-DK-TCT issued together with this Circular;
– A copy of the valid Citizen Identity Card or Citizen Identification Card for dependents with Vietnamese nationality aged 14 years and older; a copy of the valid Birth Certificate or Passport for dependents with Vietnamese nationality under 14 years of age; a copy of the valid Passport for dependents who are foreign nationals or Vietnamese nationals residing abroad.
Individuals subject to personal income tax who have submitted applications for dependent registration for family allowance deductions before the effective date of Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance, but have not yet registered their dependents for tax, shall submit the tax registration application as mentioned in this Clause to be issued a tax identification number for their dependents.
Article 8. Issuance of Tax Registration Certificates and Notification of Tax Identification Numbers
Tax registration certificates and tax identification number notifications are issued to taxpayers in accordance with Clauses 1 and 2 of Article 34 of the Law on Tax Administration and the following regulations:
1. Tax registration certificate for organizations, business households, and individual businesses.
The "Tax Registration Certificate" form No. 10-MST issued together with this Circular is granted by the tax authority to organizations, business households, and individual businesses that do not fall under the cases specified in Clauses 2, 3, and 4 of this Article.
2. Tax registration certificate for individuals
a) The "Tax Registration Certificate for Individuals" form No. 12-MST issued with this Circular is granted by the tax authority to individuals who submit tax registration applications directly to the tax authority as prescribed in Points b.1, b.2, b.4, b.5, Clause 9, Article 7 of this Circular.
b) The "Notification of Personal Tax Identification Number" form No. 14-MST issued together with this Circular shall be notified by the tax authority to the income-paying agency for tax registration as prescribed in Point a, Clause 9, Article 7 of this Circular.
The income-paying agency is responsible for notifying each individual of their tax identification number or the reason why a tax identification number has not yet been issued, so that they can correct or supplement their personal information. The income-paying agency then resubmits the tax registration application to the tax authority to obtain a tax identification number for the individual as prescribed.
c) Individuals who authorize the income-paying agency to register for tax, or individuals who register for tax through tax declaration documents as prescribed in Points a and b.3, Clause 9, Article 7 of this Circular, and who submit a written request for a Tax Registration Certificate for Individuals (Form No. 32/ĐK-TCT issued with this Circular) to the tax authority that issued the tax code, the tax authority shall issue the "Tax Registration Certificate for Individuals," except for the case prescribed in Point b, Clause 4 of this Article.
3. Notification of dependent's tax identification number
a) The "Notification of Tax Identification Number for Dependents" form No. 21-MST issued together with this Circular is issued by the tax authority to the individual directly registering the tax for dependents as prescribed in Point b, Clause 10, Article 7 of this Circular.
b) The "Notification of tax identification number of dependent authorized to register tax for income-paying agency" form No. 22-MST issued together with this Circular is notified by the tax authority to the income-paying agency to register tax for the dependent as prescribed in Point a, Clause 10, Article 7 of this Circular.
The income-paying agency is responsible for notifying each individual of their tax identification number or the reason why a tax identification number has not yet been issued, so that they can correct and supplement the dependent's information. The income-paying agency then resubmits the tax registration application to the tax authority to obtain a tax identification number for the dependent as prescribed.
4. Tax identification number notification
The "Tax Identification Number Notification" form No. 11-MST issued together with this Circular is granted by the tax authority to the following organizations and individuals:
a) Organizations and individuals register for tax deductions and tax payments on behalf of others as prescribed in Clause 6, Article 7 of this Circular.
b) Individuals register for tax through tax declaration forms as prescribed in Point b.3, Clause 9, Article 7 of this Circular. If the tax authority calculates the tax and issues a Payment Notice in accordance with the law on tax administration, the tax identification number will be recorded on the Payment Notice.
5. The tax authority shall process the initial tax registration application and return the results, which are the Tax Registration Certificate and Tax Identification Number Notification, to the taxpayer no later than 03 (three) working days from the date the tax authority receives the taxpayer's complete application.
Article 9. Reissuance of Tax Registration Certificate and Tax Identification Number Notification
The tax registration certificate and tax identification number notification are reissued in accordance with Clause 3, Article 34 of the Law on Tax Administration and the following regulations:
1. In case of loss, tearing, damage, or burning of the Tax Registration Certificate, Tax Registration Certificate for individuals, Tax Identification Number Notification, or Tax Identification Number Notification for dependents, the taxpayer shall submit a written request for re-issuance of the Tax Registration Certificate or Tax Identification Number Notification using form No. 13-MST issued together with this Circular to the tax authority directly managing them.
2. The tax authority shall reissue the Tax Registration Certificate, the Tax Registration Certificate for individuals, the Tax Identification Number Notice, and the Tax Identification Number Notice for dependents within 02 (two) working days from the date of receiving complete documents as prescribed.
Section 2. CHANGES TO TAX REGISTRATION INFORMATION
Article 10. Location for submitting and documents for changes to tax registration information
The location for submitting documents and procedures for changing tax registration information shall comply with the provisions of Article 36 of the Law on Tax Administration and the following regulations:
1. Changes to tax registration information that do not change the tax authority directly responsible for managing the tax affairs.
a) Taxpayers as stipulated in Points a, b, c, d, e, h, i, and n of Clause 2, Article 4 of this Circular shall submit their dossiers to the directly managing tax authority as follows:
a.1) Documents for changing the taxpayer's tax registration information as prescribed in Points a, b, c, d, h, and n of Clause 2, Article 4 of this Circular, include:
– The declaration form for adjusting and supplementing tax registration information, mẫu 08-MST, issued together with this Circular;
– A copy of the Establishment and Operation License, or the Certificate of Registration of a Subsidiary Unit, or the Establishment Decision, or an equivalent license issued by the competent authority if the information on these documents has changed.
a.2) Documents for changing the taxpayer's tax registration information as prescribed in Point d, Clause 2, Article 4 of this Circular, include: Tax registration information adjustment and supplementation declaration form 08-MST issued together with this Circular.
a.3) The dossier for changing the tax registration information of overseas suppliers as stipulated in Point e, Clause 2, Article 4 of this Circular shall be implemented in accordance with the Circular of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration.
a.4) Documents for changing tax registration information of household businesses and individual businesses as prescribed in Point i, Clause 2, Article 4 of this Circular, include:
– The tax registration information adjustment and supplement declaration form No. 08-MST issued together with this Circular or the tax declaration dossier as prescribed by law on tax administration;
– A copy of the Business Registration Certificate if the information on the Business Registration Certificate has changed;
– A copy of a valid Citizen Identity Card or a copy of a valid National Identity Card for individuals who are Vietnamese citizens; a copy of a valid Passport for individuals who are foreign citizens and Vietnamese citizens residing abroad if the information on these documents has changed.
b) Taxpayers who are contractors or investors participating in oil and gas contracts as stipulated in Point h, Article 4 of this Circular, when transferring their capital contribution in an economic organization or transferring a portion of their participation rights in an oil and gas contract, shall submit the application for change of tax registration information to the Tax Department where the operator is headquartered.
The documents for changing tax registration information include: the Tax Registration Information Adjustment and Supplement Declaration Form 08-MST issued together with this Circular.
2. Changes to tax registration information result in a change of the tax authority directly responsible for tax administration.
a) Taxpayers must register for tax purposes along with their business registration, cooperative registration, or business license registration when their registered office address changes to a different province or centrally-governed city, or when their registered office address changes to a different district within the same province or centrally-governed city, resulting in a change of the directly managing tax authority.
Taxpayers submit the change application to the tax authority directly managing them (the tax authority where they are moving from) to carry out tax procedures before registering the change of registered office address with the business registration authority or cooperative registration authority.
The documents to be submitted to the tax authority where the transfer is made include: the Tax Registration Information Adjustment and Supplement Declaration Form No. 08-MST issued together with this Circular.
After receiving the Notice of Taxpayer Relocation (Form No. 09-MST) issued with this Circular from the tax authority of the previous location, the enterprise or cooperative shall register the change of its registered office address at the business registration authority or cooperative registration authority in accordance with the law on enterprise registration and cooperative registration.
b) Taxpayers subject to direct tax registration with the tax authority as stipulated in Points a, b, c, d, e, h, i, and n of Clause 2, Article 4 of this Circular, when changing their registered office address to another province or centrally-administered city, or changing their registered office address to another district within the same province or centrally-administered city, resulting in a change of the directly managing tax authority, shall proceed as follows:
b.1) At the tax office where the transfer is made
Taxpayers submit applications to change their tax registration information to the tax authority directly managing them (the tax authority from which they are transferring). The specific documents required for changing tax registration information are as follows:
– For taxpayers as stipulated in Points a, b, c, d, h, and n of Clause 2, Article 4 of this Circular, including:
+ The tax registration information adjustment and supplement declaration form No. 08-MST issued together with this Circular;
+ A copy of the establishment and operation license, or business registration certificate, or equivalent document issued by a competent authority in case the address on these documents has changed.
– For taxpayers as stipulated in Point d, Clause 2, Article 4 of this Circular, including: Tax registration information adjustment and supplementation declaration form No. 08-MST issued together with this Circular.
– For household businesses and individual businesses as stipulated in Point i, Clause 2, Article 4 of this Circular, including:
+ The tax registration information adjustment and supplement declaration form No. 08-MST issued together with this Circular or tax declaration documents as prescribed by the law on tax administration;
+ A copy of the Business Registration Certificate issued by the competent authority at the new address (if any);
+ A copy of a valid Citizen Identity Card or a copy of a valid National Identity Card for individuals who are Vietnamese citizens; a copy of a valid Passport for individuals who are foreign citizens or Vietnamese citizens residing abroad in case the tax registration information on these documents has changed.
b.2) At the tax office of the new location
b.2.1) The taxpayer shall submit the application for change of tax registration information to the tax authority where they are moving to within 10 (ten) working days from the date the tax authority where they are moving from issues the Notice of Taxpayer Relocation Form No. 09-MST issued together with this Circular. Specifically:
– Taxpayers as stipulated in Points a, b, d, e, h, and n of Clause 2, Article 4 of this Circular shall submit their documents to the Tax Department where their new headquarters are located.
– Taxpayers who are cooperatives as defined in Point b, Clause 2, Article 4 of this Circular shall submit their documents to the Tax Sub-department or the regional Tax Sub-department where their new headquarters are located.
– Taxpayers as stipulated in Point c, Clause 2, Article 4 of this Circular shall submit their documents to the Tax Department where the taxpayer is headquartered (organizations established by decisions of central and provincial-level agencies); or to the District Tax Office or Regional Tax Office where the organization is headquartered (organizations established by decisions of district-level agencies).
– Household businesses and individual businesses as stipulated in Point i, Clause 2, Article 4 of this Circular shall submit their applications to the Tax Sub-department or regional Tax Sub-department where the new business location is situated.
b.2.2) Documents for changing tax registration information, including:
– The application for relocation at the tax authority where the taxpayer moves to, form No. 30/ĐK-TCT, issued together with this Circular.
– A copy of the establishment and operation license, or business registration certificate, or equivalent document issued by a competent authority in case the address on these documents has changed.
3. Individual taxpayers as defined in Points k, l, and n of Clause 2, Article 4 of this Circular who change their tax registration information and that of their dependents (including cases of changing the directly managing tax authority) shall submit their application to the income-paying agency or the Tax Sub-department, or the Regional Tax Sub-department where the individual is registered as a permanent or temporary resident (in cases where the individual does not work at the income-paying agency) as follows:
a) Documents for changing tax registration information submitted through the income-paying agency include: Authorization letter (for cases where no authorization letter has been previously given to the income-paying agency) and copies of documents containing changes to the tax registration information of the individual or dependent.
The income-paying agency is responsible for compiling information on changes in the individual's or dependent's details into the Tax Registration Declaration Form No. 05-ĐK-TH-TCT or Form No. 20-ĐK-TH-TCT issued with this Circular and submitting it to the tax authority directly managing the income-paying agency.
b) Documents for changing tax registration information when submitting directly to the tax authority, including:
– The tax registration information adjustment and supplement declaration form No. 08-MST issued together with this Circular;
– A copy of the valid Citizen Identity Card or Citizen Identification Card for dependents who are Vietnamese citizens; a copy of the valid Passport for dependents who are foreign citizens or Vietnamese citizens residing abroad in case the tax registration information on these documents has changed.
Article 11. Processing of tax registration information change applications and delivery of results.
Applications for changes to tax registration information are processed in accordance with Article 41 of the Law on Tax Administration and the following regulations:
1. Taxpayers change their tax registration information as prescribed in Clauses 1 and 3 of Article 10 of this Circular.
a) In cases where the information being changed is not found on the Tax Registration Certificate or Tax Identification Number Notification:
Within 02 (two) working days from the date of receiving complete documents from the taxpayer, the tax authority directly managing the taxpayer is responsible for updating the changed information in the Tax Registration Application System.
b) In case of changes to information on the Tax Registration Certificate or Tax Identification Number Notification:
Within 03 (three) working days from the date of receiving complete documents from the taxpayer, the directly managing tax authority is responsible for updating the changed information in the Tax Registration Application System; and at the same time, issuing the Tax Registration Certificate or the Tax Identification Number Notification with updated information.
2. Taxpayers change their tax registration information as prescribed in Clause 2, Article 10 of this Circular.
a) At the tax office from which the transfer is made:
Taxpayers submit applications for changes to their tax registration information to the directly managing tax authority. Within a maximum of 5 (five) working days from the date the tax authority announces the inspection report and conclusions (for applications subject to on-site inspection at the taxpayer's premises), or 7 (seven) working days from the date of receiving the taxpayer's application (for applications not subject to on-site inspection at the taxpayer's premises), the tax authority issues a Notice of Taxpayer Change of Location (Form No. 09-MST issued with this Circular) as stipulated in Clause 3, Article 6 of Government Decree No. 126/2020/NĐ-CP dated October 19, 2020, detailing some provisions of the Law on Tax Administration, and sends it to the taxpayer.
Taxpayers who relocate their business operations from their head office, if they continue to conduct business in other provinces besides the one where their head office is located and are obligated to declare and pay taxes to the tax authority managing that province in accordance with tax management laws (the tax authority managing the revenue), are not required to transfer their tax obligations as stipulated in point a.1 of this Clause.
b) At the tax office of the new location:
Within 03 (three) working days from the date of receiving complete documents from the taxpayer, the tax authority receiving the documents is responsible for updating the changed information in the Tax Registration Application System. At the same time, it shall issue a Tax Registration Certificate or a Tax Identification Number Notification with updated information and send it to the taxpayer.
3. Handling of taxpayers who have completed the relocation process at the tax authority of their previous location but have not submitted the address change application to the business registration authority, cooperative registration authority (for taxpayers who registered for tax along with business registration, cooperative registration, or business license registration) or to the tax authority of their new location (for taxpayers who registered for tax directly with the tax authority).
a) Within 10 (ten) working days from the date the tax authority where the taxpayer is relocating issues the Notice of Taxpayer Relocation (Form No. 09-MST) issued with this Circular, if the taxpayer does not relocate, they must submit a Request for Cancellation of Relocation (Form No. 31/ĐK-TCT) issued with this Circular to the tax authority where the taxpayer is relocating. The tax authority where the taxpayer is relocating shall issue a Notice confirming the taxpayer's cancellation of relocation (Form No. 36/TB-ĐKT) issued with this Circular, and send it to the taxpayer within 03 (three) working days from the date of receiving the taxpayer's request.
b) After 10 (ten) working days from the date the tax authority of the place of departure issues the Notice of Taxpayer Relocation Form No. 09-MST issued together with this Circular, if the taxpayer does not submit the dossier to the business registration authority, cooperative registration authority or tax authority of the place of relocation and the taxpayer does not send a written request to cancel the relocation as prescribed in point a of this Clause to the tax authority of the place of departure, the tax authority of the place of relocation shall issue a Notice of Explanation and Supplementation of Information and Documents Form No. 01/TB-B STT-NNT in Appendix II issued together with Government Decree No. 126/2020/NĐ-CP dated October 19, 2020 to the taxpayer.
c) After 10 (ten) working days from the date the tax authority where the business is relocated issues the Notice as prescribed in point b of this Clause to the taxpayer, but the taxpayer does not submit the Registration Document for Cancellation of Business Location Form No. 31/DK-TCT issued together with this Circular or does not submit the application for change of registered address, the tax authority where the business is relocated shall issue a Notice regarding the taxpayer not operating at the registered address Form No. 16/TB-DKT issued together with this Circular, change the status to “Taxpayer not operating at the registered address” and publicly disclose the information on the electronic portal of the General Department of Taxation as prescribed in Article 17 of this Circular.
Section 3. TEMPORARY SUSPENSION OF OPERATIONS AND BUSINESS ACTIVITIES
Article 12. Notification of temporary suspension of business operations or resumption of operations after temporary suspension of business operations before the deadline.
When temporarily suspending business operations or resuming business operations before the scheduled deadline, taxpayers must notify the authorities as prescribed in Clauses 1 and 2 of Article 37 of the Law on Tax Administration, Article 4 of Government Decree No. 126/2020/ND-CP dated October 19, 2020, detailing some provisions of the Law on Tax Administration, and the following regulations:
1. Organizations, household businesses, and individual businesses not subject to business registration shall submit Notification Form No. 23/DK-TCT issued together with this Circular to the directly managing tax authority within the time limit stipulated in Point c, Clause 1, Clause 3 and Clause 4 of Article 4 of Government Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration.
2. After the tax authority has issued a Notice that the taxpayer is not operating at the registered address, if the enterprise or cooperative has been approved by the business registration authority or cooperative registration authority to temporarily suspend business but still owes taxes and other revenues belonging to the state budget, and has committed violations of tax management laws and invoices before ceasing operations at the registered address, the taxpayer must fulfill the outstanding tax and invoice obligations and comply with the decisions and notices of the tax management authority as stipulated in Clause 2, Article 4 of Government Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Management.
Article 13. Handling of Notices of Temporary Suspension of Business Operations or Resumption of Business Operations Before the Deadline
The processing of notices of temporary suspension of business operations or resumption of business operations before the deadline by taxpayers; and the processing of written approvals for temporary suspension of business operations or resumption of operations after temporary suspension of business operations before the deadline by competent state agencies shall be carried out in accordance with the provisions of Clauses 1 and 2 of Article 37 of the Law on Tax Administration; Clauses 1, 3, and 4 of Article 4 of Government Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; and the following regulations:
1. Regarding the taxpayer's notification of temporary suspension of business operations or resumption of business operations before the deadline:
The tax authority shall process the application and issue a Notice of Approval/or Disapproval of Temporary Suspension of Business Operations (Form No. 27/TB-ĐKT), a Notice of Temporary Suspension of Business Operations by the Managing Unit (Form No. 33/TB-ĐKT) (if applicable), and a Notice of Resumption of Business Operations Before the Deadline by the Managing Unit (Form No. 34/1B-ĐKT) (if applicable) issued together with this Circular, and send them to the taxpayer within 02 (two) working days from the date of receiving the taxpayer's complete application as prescribed.
2. Regarding written approvals from competent state authorities for temporary suspension of business operations or resumption of business operations before the scheduled deadline:
The tax authorities update information on the temporary suspension or resumption of business operations of taxpayers in the tax registration application system.
Section 4. Termination of the Validity of the Tax Identification Number
Article 14. Documents for terminating the validity of a tax identification number.
1. The documents required to terminate the tax identification number for taxpayers who register directly with the tax authority include a written request to terminate the tax identification number (Form No. 24/ĐK-TCT) issued with this Circular, as stipulated in Articles 38 and 39 of the Law on Tax Administration, and other documents as follows:
a) For economic organizations and other organizations as prescribed in points a, b, c, d, and n of Clause 2, Article 4 of this Circular
a.1) For the managing entity, the dossier includes one of the following documents: a copy of the dissolution decision, a copy of the division decision, a copy of the merger agreement, a copy of the acquisition agreement, a copy of the decision to revoke the business registration certificate issued by the competent authority, a copy of the notice of cessation of operations, or a copy of the conversion decision.
In cases where the parent company has subsidiary units that have been assigned 13-digit tax identification numbers, the parent company must send a written notice of cessation of operations to the subsidiary units, requesting them to complete the procedure for terminating the validity of their tax identification numbers with the tax authority managing the subsidiary units before terminating the validity of the parent company's tax identification number.
In cases where a subsidiary unit's tax identification number expires but it is unable to fulfill its tax obligations to the state budget as stipulated in the Law on Tax Administration and its implementing regulations, the parent unit shall issue a written commitment to assume responsibility for inheriting all tax obligations of the subsidiary unit to the tax authority managing the subsidiary unit and continue to fulfill the subsidiary unit's tax obligations to the tax authority managing the subsidiary unit's tax obligations after the subsidiary unit's tax identification number has expired.
a.2) For subsidiary units, the dossier includes one of the following documents: a copy of the decision or notice terminating the subsidiary unit's operations, or a copy of the decision to revoke the subsidiary unit's registration certificate issued by the competent authority.
b) For contractors and investors participating in oil and gas contracts, the parent company – Vietnam National Oil and Gas Group, representing the host country, receives the share of profits from oil and gas contracts; foreign contractors and foreign subcontractors as stipulated in points d and h, Clause 2, Article 4 of this Circular (except for foreign contractors and foreign subcontractors granted tax codes as stipulated in Point e, Clause 3, Article 5 of this Circular), the required documents are: a copy of the contract termination agreement, or a copy of the document regarding the transfer of the entire capital contribution participating in the oil and gas contract for investors participating in the oil and gas contract.
c) For household businesses; individual businesses; and business locations of household businesses and individual businesses as stipulated in point i, Clause 2, Article 4 of this Circular, the dossier includes: A copy of the decision to revoke the Household Business Registration Certificate (if any).
2. Before submitting documents to terminate business operations due to division, merger, consolidation, or termination of subsidiary units at the business registration authority or cooperative registration authority, enterprises, cooperatives, and enterprises must submit documents to the directly managing tax authority to carry out tax procedures and fulfill tax obligations within the time limit stipulated in the Enterprise Law (for enterprises) and other relevant laws. If the Enterprise Law and other relevant laws do not specify a time limit for taxpayers to submit documents to the tax authority, taxpayers must submit documents to the directly managing tax authority within 10 (ten) working days from the date of the decision on division, merger contract, consolidation contract, decision or notification of the enterprise or cooperative regarding the termination of branch or representative office operations, or the decision to revoke the certificate of registration of branch or representative office operations.
3. The documents required to terminate the tax identification number for taxpayers who registered for tax purposes along with business registration, cooperative registration, or commercial registration are: a written request to terminate the tax identification number (Form No. 24/ĐK-TCT) issued with this Circular and other documents as follows:
a) The documents required to terminate the tax identification number of a business or cooperative that has been divided, merged, or consolidated include one of the following: a copy of the division decision, a copy of the consolidation agreement, or a copy of the merger agreement.
b) The documents required to terminate the tax identification number of a subsidiary unit of an enterprise or cooperative include one of the following: a copy of the decision or notice from the enterprise or cooperative regarding the termination of the branch or representative office's operations; or a copy of the decision to revoke the branch or representative office's registration certificate issued by a competent state agency.
4. Documents for terminating the tax identification number based on decisions, notices, and other documents from competent state agencies for each specific case are as follows:
a) Decisions on the dissolution of enterprises and cooperatives; Decisions on the revocation of enterprise registration certificates, branch registration certificates, representative office registration certificates, and business locations; registration dossiers for the termination of operations of enterprises and cooperatives due to division, merger, or acquisition; registration dossiers for the termination of operations of branches, representative offices, and business locations of enterprises and cooperatives; Notices of dissolution of enterprises and cooperatives; Notices of termination of operations of enterprises and cooperatives due to division, merger, or acquisition; Notices of termination of operations of branches and representative offices of enterprises and cooperatives issued by the business registration and cooperative registration authorities.
b) Decision or Notice of revocation of the Business Registration Certificate; establishment and operation license or equivalent document from the licensing authority.
c) The court's decision declaring bankruptcy.
d) Relevant documents from competent authorities confirming that an individual has died, is missing, or has lost their civil capacity (Death certificate or notice of death or documents replacing a notice of death as prescribed by law on civil registration, or a court decision declaring a person to be dead, missing, or lacking civil capacity).
d) Notification regarding the taxpayer not operating at the registered address as stipulated in Article 17 of this Circular.
Article 15. Obligations taxpayers must fulfill before the termination of their tax identification number.
1. For taxpayers as stipulated in Points a, b, c, d, e, g, h, m, and n of Clause 2, Article 4 of this Circular:
– Taxpayers must submit a Report on the Use of Invoices in accordance with the law on invoices;
– Taxpayers fulfill their obligations to file tax returns, pay taxes, and handle any overpaid taxes and uncredited value-added tax (if any) in accordance with the provisions of Articles 43, 44, 47, 60, 67, 68, 70, and 71 of the Law on Tax Administration with the tax authorities;
– If the parent company has subsidiary units, all subsidiary units must complete the procedure for terminating their tax identification numbers before terminating the parent company's tax identification number.
2. For household businesses and individual businesses as stipulated in Point i, Clause 2, Article 4 of this Circular:
– Taxpayers must submit a report on the use of invoices in accordance with the law on invoices if they use invoices;
– Taxpayers who fulfill their tax obligations and handle any overpaid tax amounts in accordance with Articles 60, 67, 69, 70, and 71 of the Law on Tax Administration shall cooperate with the tax authorities for business households and individual businesses paying taxes under the lump-sum tax method.
– Taxpayers fulfill their obligations to file tax returns, pay taxes, and handle any overpaid taxes and uncredited value-added tax (if any) in accordance with Articles 43, 44, 47, 60, 67, 68, 70, and 71 of the Law on Tax Administration with the tax authorities for business households and individual businesses paying taxes using the declaration method.
3. For household businesses converting to small and medium-sized enterprises (SMEs) as stipulated in the Law on Supporting Small and Medium-Sized Enterprises, the household business must fulfill its tax obligations to the tax authority directly managing it, or submit a written commitment to the tax authority stating that the converted SME will inherit all tax obligations of the household business in accordance with the law on supporting SMEs.
4. For individuals as stipulated in Points k and l, Clause 2, Article 4 of this Circular:
Taxpayers fulfill their tax payment obligations and handle any overpaid tax amounts in accordance with Articles 60, 67, 69, 70, and 71 of the Law on Tax Administration with the tax authorities.
Article 16. Processing of applications for termination of tax identification numbers and delivery of results.
1. Processing of applications for termination of taxpayer's tax identification number as stipulated in Clause 1, Article 14 of this Circular:
a) The tax authority directly responsible for implementation:
a.1) Issue a Notice regarding the taxpayer ceasing operations and undergoing procedures to terminate the validity of their tax identification number (Form No. 17/TB-ĐKT issued together with this Circular) and send it to the taxpayer within 02 (two) working days from the date the tax authority receives all the required documents for terminating the validity of the tax identification number.
The tax authority shall issue a notification to the managing unit and its subsidiaries using form No. 35/TB-ĐKT attached to this Circular in cases where the tax authority receives the dossier for termination of the tax identification number of the managing unit, but the subsidiaries have not yet completed the procedure for terminating their tax identification numbers.
a.2) Coordinate with the tax authority managing the revenue where the taxpayer has obligations to the state budget to settle the taxpayer's obligations at the tax authority managing the revenue (submit complete tax declaration documents, report on the use of invoices, fulfill tax payment obligations, invoices and handle overpaid tax amounts, uncredited value-added tax amounts (if any)), and process tax offsetting or refund according to the law.
a.3) Implement offsetting or refund-offsetting procedures for taxpayers' obligations as prescribed by the Law on Tax Administration and its implementing regulations.
In cases where a subsidiary unit's tax identification number expires but it is unable to fulfill its outstanding tax obligations after offsetting or refunding as stipulated in the Law on Tax Administration and its implementing regulations, and the parent unit has provided a written commitment to assume responsibility for the entire tax obligation of the subsidiary unit, the tax authority directly managing the subsidiary unit shall transfer the subsidiary unit's obligations to the parent unit and issue a Notice of Transfer of Tax Obligations of the Taxpayer (Form No. 39/TB-ĐKT) attached to this Circular, to the taxpayer, which is the parent unit and the subsidiary unit.
In cases where a unit is divided, merged, or consolidated and its tax identification number is terminated but it is unable to fulfill its outstanding tax obligations after offsetting or refunding as stipulated in the Law on Tax Administration and its implementing regulations, the tax authority directly managing the divided, merged, or consolidated unit shall transfer the obligations to the new unit and issue a Notice of Transfer of Tax Obligations of the Taxpayer (Form No. 39/TB-ĐKT) attached to this Circular, addressed to the taxpayer, which is the divided, merged, or consolidated unit, and the new unit.
a.4) Request the Customs authority to confirm that the taxpayer has fulfilled their tax obligations and other state budget revenues related to import and export activities as stipulated in the Circular of the Ministry of Finance on customs procedures; customs inspection and supervision; export tax, import tax and tax management for exported and imported goods and the Circular of the Ministry of Finance on electronic transactions in the tax field within 03 days from the date of issuance of the Notice regarding the taxpayer ceasing operations and undergoing procedures to terminate the validity of their tax identification number.
a.5) Issue a Notice of Termination of Taxpayer's Tax Identification Number (Form No. 18/TB-ĐKT) issued with this Circular within 03 (three) working days from the date the taxpayer has fulfilled their tax obligations to the tax authority or the tax authority has completed the transfer of all tax debts and other revenues belonging to the state budget of the dependent unit to the managing unit, or of the unit that has been divided, merged, or consolidated to the new unit as prescribed in this point.
b) The tax authority responsible for managing the revenue collection shall:
b.1) Perform the tasks specified in Points a.2 and a.3 of this Clause regarding revenue generated within the locality.
b.2) Update the information of taxpayers who have fulfilled their tax obligations for revenue managed by the tax authority into the Tax Registration Application System on the same working day or at the latest at the beginning of the next working day following the day the taxpayer fulfills their tax payment obligation at the tax authority managing the revenue.
c) Specifically for household businesses and individual businesses, after the tax identification number for their business activities expires, the tax identification number of the household business representative will still be used to fulfill tax obligations for the individual.
2. Processing of applications for termination of taxpayer's tax identification number as stipulated in Clause 3, Article 14 of this Circular:
a) The tax authority directly managing the taxpayer shall implement as prescribed in Point a, Clause 1 of this Article. However, the regulation on issuing the Notice of Taxpayer Termination of Tax Identification Number (Form No. 18/TB-ĐKT) issued with this Circular shall be replaced by the Notice of Taxpayer Completion of Tax Payment Obligations for Submission of Documents. Submit to the <business registration/cooperative registration> agency form No. 28/TB-ĐKT issued together with this Circular.
b) The tax authority managing the revenue shall act as prescribed in Point b, Clause 1 of this Article.
3. Processing applications for the termination of tax identification numbers submitted by competent state agencies to the directly managing tax authority.
a) Regarding the decision to dissolve an enterprise or cooperative by the business registration authority or cooperative registration authority as stipulated in Point a, Clause 4, Article 14 of this Circular:
a.1) The tax authority directly managing the taxpayer shall implement as prescribed in Point a, Clause 1 of this Article. However, the regulation on issuing the Notice of Taxpayer Termination of Tax Identification Number (Form No. 18/TB-ĐKT) issued with this Circular shall be replaced by the Notice of Taxpayer Completion of Tax Payment Obligations for Submission of Documents. Submit to the <business registration/cooperative registration> agency form No. 28/TB-ĐKT issued together with this Circular.
a.2) The tax authority managing the revenue shall act as prescribed in Point b, Clause 1 of this Article.
b) For registration dossiers for the termination of business operations of enterprises and cooperatives due to division, merger, or acquisition; and registration dossiers for the termination of operations of branches and representative offices of enterprises and cooperatives transferred by the business registration agency or cooperative registration agency as prescribed in Point a, Clause 4, Article 14 of this Circular.
b.1) The tax authority directly responsible for implementation:
– Issue a Notice regarding taxpayers ceasing operations and undergoing procedures to terminate their tax identification number (Form No. 17/TB-ĐKT issued with this Circular) in cases where the taxpayer has not yet submitted the application for termination of the tax identification number to the directly managing tax authority, and send it to the taxpayer within 02 (two) working days from the date the tax authority receives the application from the business registration authority or cooperative registration authority.
– Issue a Notice requesting taxpayers to submit documents for termination of tax identification number validity (Form No. 29/TB-ĐKT issued together with this Circular) to taxpayers to carry out the procedures for terminating the validity of the tax identification number with the tax authority as prescribed in Clauses 2 and 3 of Article 14 of this Circular.
b.2) The tax authority managing the revenue has not yet implemented the regulations to terminate the monitoring of obligations for revenue generated in the area, but will do so when the taxpayer submits a dossier to terminate the validity of the tax identification number to the directly managing tax authority as prescribed in Clauses 2 and 3 of Article 14 of this Circular, based on the notification from the directly managing tax authority.
c) For applications to terminate the business location of enterprises and cooperatives: The tax registration application system updates the information on the termination of the business location's operations according to the business location code and the tax code of the business location's managing unit into the tax management database.
d) Regarding the Notice of dissolution of enterprises and cooperatives; the Notice of termination of operations of enterprises and cooperatives that have been divided, merged, or consolidated; and the Notice of termination of operations of branches and representative offices of enterprises and cooperatives, forwarded by the business registration authority or cooperative registration authority as stipulated in Point a, Clause 4, Article 14 of this Circular:
The tax authority directly managing the taxpayer will update the taxpayer's tax identification number to the status "Taxpayer has ceased operations and has completed the procedures for terminating the tax identification number" on the same day it receives the notification from the business registration authority or cooperative registration authority if the taxpayer has fulfilled their tax obligations.
d) For decisions to revoke the Certificate of Business Registration, Certificate of Cooperative Registration, Certificate of Branch, Representative Office, or Business Location Registration; decisions and notices to revoke the Certificate of Household Business Registration, Establishment and Operation License, or equivalent documents as prescribed in points a and b, Clause 4, Article 14 of this Circular (Decisions and Notices of License Revocation)
d.1) In cases of revocation for the purpose of enforcing administrative decisions on tax management: When the directly managing tax authority receives the Decision or Notice of revocation of the license from the business registration authority, cooperative registration authority, and competent state agency, the tax authority updates the taxpayer's tax identification number to the status "Taxpayer has ceased operations but has not completed the procedures for terminating the validity of the tax identification number".
d.2) Cases of revocation due to violations of the law:
The tax authority directly responsible for implementation:
– Update the information and status of the taxpayer's tax identification number, and the tax identification number used for substitute payments (if any) to the status "Taxpayer has ceased operations but has not completed the procedures for terminating the validity of the tax identification number" and issue a Notice of Termination of Tax Identification Number according to the managing unit, form No. 35/TB-ĐKT issued with this Circular (if any), and send it to the taxpayer after receiving the Decision or Notice of license revocation from the business registration authority, cooperative registration authority, and competent state agency.
– Update the information on the revocation of the business location's license in the tax management database using the business location code and the tax code of the business location's managing entity in case the business location's license is revoked.
– Issue a Notice requesting taxpayers to submit documents to terminate the validity of their tax identification number (Form No. 29/TB-ĐKT) to taxpayers registered directly with the tax authority, branches, and representative offices of enterprises and cooperatives, in order to carry out the procedures for terminating the validity of their tax identification number with the tax authority as prescribed in Clause 1 and Point b, Clause 3, Article 14 of this Circular.
– After receiving the Decision, Notice of dissolution of enterprise, cooperative and termination of operation of subsidiary unit from the business registration agency, cooperative registration agency or the dossier for termination of tax code validity of taxpayer due to license revocation as prescribed in Article 14 of this Circular, the directly managing tax authority and the tax authority managing revenue collection shall process the termination of tax code validity for each corresponding case as prescribed in this Article.
e) Regarding the court's decision declaring the bankruptcy of an enterprise or cooperative as stipulated in Point c, Clause 4, Article 14 of this Circular.
e.1) The tax authority directly responsible for implementation:
– Update the taxpayer's information to the status "Taxpayer has ceased operations but has not completed the procedures for terminating the tax identification number" on the same working day or at the latest at the beginning of the next working day from the date of receiving the Bankruptcy Declaration Decision from the Court.
Issue a Notice to the managing unit and its subsidiaries using Form No. 35/TB-ĐKT attached to this Circular in cases where the tax authority receives the application for termination of the managing unit's tax identification number but the subsidiaries have not yet completed the procedure for terminating their tax identification numbers.
– Perform the tasks specified in points a.2, a.3, a.4, and a.5 of Clause 1 of this Article.
e.2) The tax authority managing the revenue shall act as prescribed in point b, Clause 1 of this Article.
g) For death certificates or notices of death or documents replacing notices of death as prescribed by the law on civil registration or decisions of the Court declaring a person deceased, missing, or incapacitated as prescribed in Point d, Clause 4, Article 14 of this Circular
The tax authority, based on documents from competent authorities confirming that an individual has died, gone missing, or lost their legal capacity, will update the information and change the tax identification number status of the individual taxpayer to "Taxpayer has ceased operations and has completed the procedure for terminating the tax identification number" in the Tax Registration Application System. If the individual has fulfilled their tax obligations as stipulated in the Law on Tax Administration and Clause 4, Article 15 of this Circular, the tax authority will terminate the validity of the taxpayer's tax identification number as prescribed.
4. When a taxpayer's tax identification number is terminated, the Tax Registration Certificate, the Tax Registration Certificate for individuals, the Tax Identification Number Notification, and the Dependent Identification Number Notification become invalid.
5. The tax authority directly managing the taxpayer shall update the information and change the taxpayer's tax identification number status to "Taxpayer has ceased operations but has not completed the procedures for terminating the tax identification number" on the same working day or at the latest at the beginning of the next working day from the date of issuance of the Notice on the taxpayer's cessation of operations and ongoing procedures for terminating the tax identification number (Form No. 17/TB-ĐKT issued with this Circular) and to "Taxpayer has ceased operations and has completed the procedures for terminating the tax identification number" on the same working day or at the latest at the beginning of the next working day from the date of issuance of the Notice on the taxpayer's termination of the tax identification number (Form No. 18/TB-ĐKT issued with this Circular).
Article 17. Termination of tax identification number for taxpayers in cases where the tax authority issues a Notice of Non-operation at the registered address.
1. Within five (05) working days from the date of issuance or receipt of one of the following documents (Decision, Document, Notice), the tax authority shall verify the actual operation of the taxpayer:
a) After the tax authority issues a second notice urging the taxpayer to submit tax returns and tax reports, the taxpayer has still not submitted the tax returns and tax reports.
b) Documents sent by the tax authority to taxpayers via postal service but returned by the post office due to lack of recipient or non-existent address.
c) The tax authorities receive information from organizations and individuals stating that the taxpayer is not operating at the registered address.
d) The competent state management agency shall send a written notice to the tax authority informing them that the taxpayer is not operating at the registered address.
2. The tax authorities, in coordination with local authorities (commune-level People's Committee, local police agency), will verify the actual business activities of the taxpayer at the registered address.
a) If the verification results show that the taxpayer is still operating at the registered address, the taxpayer must sign the Verification Report on the Taxpayer's Operating Status at the Registered Address (Form No. 15/BB-BKD) issued with this Circular, and at the same time, the taxpayer must fully fulfill all tax obligations and requirements of the tax authorities as prescribed by law.
b) In cases where the verification results show that the taxpayer is not operating at the registered address, the tax authority shall coordinate with the local government to prepare a Verification Report on the Taxpayer's Operating Status at the Registered Address (Form No. 15/BB-BKD issued with this Circular). The tax authority shall issue a Notice of Taxpayer Not Operating at the Registered Address (Form No. 16/TB-ĐKT issued with this Circular) within 03 (three) working days from the date recorded on the report, and simultaneously update the taxpayer's tax code information to the status "Taxpayer not operating at the registered address" in the Tax Registration Application System on the same working day or at the latest at the beginning of the next working day following the issuance of the Notice of Taxpayer Not Operating at the Registered Address; Simultaneously, the information is transmitted to the National Information System on Business Registration and Cooperative Registration on the same day that the status "Taxpayer is not operating at the registered address" is updated in the Tax Registration Application System.
The tax authority shall publicly disclose the Notice of Taxpayers Not Operating at Their Registered Address on the General Department of Taxation's electronic portal as stipulated in Article 22 of this Circular. State management agencies in the area (including: Customs agencies, business registration agencies (except in cases where business registration and tax registration have been integrated), the Procuratorate, police agencies, market management agencies, and agencies issuing establishment and operation licenses) and other organizations and individuals are responsible for searching for information and the status of the taxpayer's tax identification number that has been publicly disclosed by the tax authority to perform state management tasks and other matters.
3. In cases where the managing unit falls under one of the circumstances specified in Clause 1 of this Article and has a subsidiary unit.
a) The tax authority managing the parent company must simultaneously notify the subsidiary company that the parent company is no longer operating at the registered address, using Form No. 26/TB-ĐKT issued with this Circular.
The tax authority managing the parent company updates the inactivity status of the subsidiary at its registered address in the Tax Registration Application System from the date the tax authority issues the notice.
4. Specifically for household businesses and individual businesses: the tax authority will only issue a Notice of Taxpayer Not Operating at Registered Address for each business location that has been verified and updated to the status "Taxpayer is not operating at registered address" in the Tax Registration Application System for the tax code of that business location; it will not update the operating status of other business locations (if any).
5. After issuing a Notice that the taxpayer is not operating at the registered address, the tax authority shall coordinate with the business registration authority to revoke the Business Registration Certificate, the Certificate of Registration of operation of branches, representative offices, and business locations in accordance with the Law on Enterprises.
6. The tax authority shall terminate the tax identification number of the taxpayer after issuing a Notice that the taxpayer is not operating at the registered address as follows:
a) For taxpayers specified in Clause 2, Article 4 of this Circular who have fulfilled their tax and invoice obligations in accordance with the Law on Tax Administration and Article 15 of this Circular, or who have no tax or invoice obligations arising.
b) For taxpayers whose tax debts, late payment penalties, and fines have been waived as stipulated in Clause 3, Article 85 of the Law on Tax Administration, and whose overpayments have been waived as stipulated in Point c, Clause 3, Article 60 of the Law on Tax Administration (taxpayers who have fulfilled their tax obligations) and who have completed the invoice procedures as prescribed by the law on invoices.
In cases where the taxpayer is a business or cooperative, the tax authority shall send a document, along with a list of terminated tax identification numbers, to the business registration authority or cooperative registration authority via the national information system on business and cooperative registration to synchronize the legal status of the business or cooperative between the tax authority and the business registration authority or cooperative registration authority.
Section 5. RESTORING TAX IDENTIFICATION NUMBER
Article 18. Documents required for requesting restoration of tax identification number.
The tax identification number is restored in accordance with Article 40 of the Law on Tax Administration, Clause 4, Article 6 of Government Decree No. 126/2020/ND-CP dated October 19, 2020, detailing some provisions of the Law on Tax Administration, and the following regulations:
1. Documents required to restore a taxpayer's tax identification number:
a) If a taxpayer specified in Clause 2, Article 4 of this Circular has their establishment and operation license or business registration certificate or equivalent license revoked by a competent authority, and the tax authority has terminated the validity of their tax identification number as prescribed, but subsequently the competent authority issues a document canceling the revocation, the taxpayer shall submit an application for restoration of the tax identification number to the directly managing tax authority no later than 10 (ten) working days from the date the competent authority issues the document canceling the revocation.
Profile include:
– The application form for restoring the tax identification number, mẫu số 25/ĐK-TCT, issued together with this Circular;
– A copy of the document revoking the previous revocation of the Establishment and Operation License or equivalent license issued by the competent authority.
b) After the tax authority issues a Notice that the taxpayer is not operating at the registered address as prescribed in Article 17 of this Circular, but the Certificate of Business Registration, Certificate of Cooperative Registration, Certificate of Branch/Representative Office Registration, Certificate of Household Business Registration, Establishment and Operation License or equivalent license has not been revoked, and the tax identification number has not been terminated, the taxpayer shall submit a Request for Restoration of Tax Identification Number Form No. 25/ĐK-TCT issued together with this Circular to the directly managing tax authority before the date the tax authority issues the Notice of Termination of Tax Identification Number as prescribed.
c) Taxpayers specified in Clause 2, Article 4 of this Circular, when wishing to continue business operations after submitting an application to terminate their tax identification number to the tax authority but the tax authority has not yet issued a Notice of Termination of Tax Identification Number as prescribed in Articles 14 and 16 of this Circular, shall submit a Request for Restoration of Tax Identification Number (Form No. 25/ĐK-TCT) issued together with this Circular to the directly managing tax authority before the date the tax authority issues the Notice of Termination of Tax Identification Number.
d) If a taxpayer has submitted an application to the tax authority for the termination of their tax identification number due to division, merger, or consolidation as prescribed in Article 14 of this Circular, and subsequently issues a document canceling the division decision, merger agreement, or consolidation agreement, and the business registration authority or cooperative registration authority has not yet terminated the operations of the divided, merged, or consolidated enterprise or cooperative, then the taxpayer shall submit an application to the directly managing tax authority for the restoration of their tax identification number before the tax authority issues the Notice of Termination of Tax Identification Number as prescribed in Article 16 of this Circular.
Profile include:
– The application form for restoring the tax identification number, mẫu số 25/ĐK-TCT, issued together with this Circular;
– Copies of documents revoking the Decision on Division, Merger Agreement, or Consolidation Agreement.
Taxpayers must fulfill all tax and invoice obligations as stipulated in Clause 4, Article 6 of Government Decree No. 126/2020/ND-CP dated October 19, 2020, detailing some provisions of the Law on Tax Administration, before their tax identification number can be restored.
2. Documents for restoring the tax identification number based on decisions, notices, and other documents from competent state agencies:
a) Transactions related to notifying the restoration of the legal status of enterprises, cooperatives, and subsidiary units by business registration authorities and cooperative registration authorities.
b) A court decision to overturn a decision declaring an individual deceased, missing, or lacking legal capacity.
Article 19. Processing applications for tax identification number restoration and providing results.
1. Regarding taxpayer files: The tax authority receives and processes the application for tax code restoration and returns the results to the taxpayer in accordance with the provisions of Article 40, Article 41 of the Law on Tax Administration and Clause 4, Article 6 of Government Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration, and the following regulations:
a) Within 03 (three) working days from the date of receiving a complete application for restoration of the taxpayer's tax code in the case specified in Point a, Clause 1, Article 18 of this Circular, the tax authority shall:
– Prepare a Notice of Tax Identification Number Restoration (Form No. 19/TB-ĐKT) and a Notice of Tax Identification Number Restoration by Managing Unit (Form No. 37/TB-ĐKT) (if applicable) issued with this Circular and send them to the taxpayer and the subsidiary unit (if the restored tax identification number is the managing unit).
– Reprint the Tax Registration Certificate or Tax Identification Number Notification for taxpayers in cases where the taxpayer has already submitted the original to the tax authority as part of the application for termination of the tax identification number.
– Update the tax identification number status for taxpayers on the Tax Registration Application System on the same working day or at the latest at the beginning of the next working day from the date of issuance of the Notice on Tax Identification Number Restoration.
b) Within 10 (ten) working days from the date of receiving a complete application for the restoration of the taxpayer's tax code in the case specified in Point b, Clause 1, Article 18 of this Circular, the tax authority shall compile a list of missing tax declarations, the situation of invoice usage, the amount of tax and other revenues belonging to the state budget that must be paid or are still owed, and impose penalties for violations of tax and invoice laws up to the time the taxpayer submits the application for restoration of the tax code as prescribed. At the same time, it shall conduct on-site verification at the business address of the taxpayer and prepare a Verification Report on the operational status of the taxpayer at the registered address (Form No. 15/BB-BKD issued together with this Circular) based on the taxpayer's application for restoration of the tax code (the taxpayer must sign to confirm the Report).
Within 03 (three) working days from the date the taxpayer fully complies with administrative violations regarding taxes and invoices, and pays the full amount of tax and other revenues due to the state budget (except for certain cases where tax and other revenues to the state budget are not required to be paid as stipulated in Clause 4, Article 6 of Government Decree No. 126/2020/ND-CP dated October 19, 2020, detailing some provisions of the Law on Tax Administration), the tax authority shall:
– Prepare a Notice of Tax Identification Number Restoration for the Taxpayer (Form No. 19/TB-ĐKT), and a Notice of Tax Identification Number Restoration by Managing Unit (Form No. 37/TB-ĐKT, if applicable) issued with this Circular, and send them to the taxpayer and the subsidiary unit (if the restored tax identification number is for the managing unit).
– Reprint the Tax Registration Certificate or Tax Identification Number Notification for taxpayers in cases where the taxpayer has already submitted the original to the tax authority as part of the application for termination of the tax identification number.
– Update the taxpayer's tax identification number status on the Tax Registration Application System on the same working day or at the latest at the beginning of the next working day from the date of issuance of the Notice on Tax Identification Number Restoration.
The tax authority shall publicly announce the Notice on the Restoration of Tax Identification Numbers on the General Department of Taxation's electronic portal as prescribed in Article 22 of this Circular. State management agencies in the locality (including: Customs agency, business registration agency (except in cases where business registration and tax registration have been integrated), Procuracy, police agency, market management agency, establishment and operation license issuing agency) and other organizations and individuals are responsible for searching the information and status of taxpayers' tax identification numbers that have been publicly announced by the tax authority to perform state management tasks and other matters.
c) Within 10 (ten) working days from the date of receiving a complete application for restoration of the taxpayer's tax code in the case specified in Points c and d, Clause 1, Article 18 of this Circular, the tax authority shall compile a list of missing tax declarations, the situation of invoice usage, the amount of tax and other revenues belonging to the state budget that must be paid or are still owed, and impose penalties for violations of tax and invoice laws up to the time the taxpayer submits the application for restoration of the tax code as prescribed.
Within 03 (three) working days from the date the taxpayer fully complies with administrative violations regarding taxes and invoices, and pays the full amount of taxes and other revenues due to the state budget (except for certain cases where tax and other revenues to the state budget are not required to be paid as stipulated in Clause 4, Article 6 of Government Decree No. 126/2020/ND-CP dated October 19, 2020, detailing some provisions of the Law on Tax Administration), the tax authority shall:
– Prepare a Notice of Tax Identification Number Restoration for the Taxpayer (Form No. 19/TB-ĐKT), and a Notice of Tax Identification Number Restoration by Managing Unit (Form No. 37/TB-ĐKT, if applicable) issued with this Circular, and send them to the taxpayer and the subsidiary unit (if the restored tax identification number is for the managing unit).
– Reprint the Tax Registration Certificate or Tax Identification Number Notification for taxpayers in cases where the taxpayer has already submitted the original to the tax authority as part of the application for termination of the tax identification number.
– Update the tax identification number status for taxpayers on the Tax Registration Application System on the same working day or at the latest at the beginning of the next working day from the date of issuance of the Notice on Tax Identification Number Restoration.
d) In cases where the taxpayer submits an incomplete application for tax identification number restoration or the application does not fall under the cases eligible for restoration as stipulated in Clause 1, Article 18 of this Circular, the tax authority shall issue a Notice of Non-Restoration of Tax Identification Number (Form No. 38/TB-ĐKT) attached to this Circular and send it to the taxpayer.
2. When the tax authority receives a court decision revoking a decision declaring an individual deceased, missing, or incapacitated, the tax authority shall restore the individual's tax identification number within 03 working days from the date of receiving the court decision.
3. When the tax authority receives a transaction to restore the legal status of an enterprise, cooperative, branch, representative office, or business location from the business registration authority or cooperative registration authority in accordance with the law on enterprise registration and cooperative registration on the Tax Registration Application System, the tax authority shall restore the tax identification number for the taxpayer on the same day the transaction is received.
Section 6. TAX REGISTRATION FOR ORGANIZATIONAL REORGANIZATIONS
Article 20. Tax registration in case of reorganization
1. Divide the organization
a) For the organization being divided:
The divided organization must complete the procedures for terminating its tax identification number with the directly managing tax authority in accordance with Article 39 of the Law on Tax Administration and Article 14 of this Circular.
Based on the documentation for the termination of the tax identification number of the divided organization, the tax authority shall carry out the procedures and processes to terminate the tax identification number of the divided organization in accordance with Article 39 of the Law on Tax Administration and Articles 15 and 16 of this Circular.
b) For the newly divided organization:
Newly established organizations resulting from a division must register for tax with the tax authorities in accordance with Articles 31, 32, and 33 of the Law on Tax Administration and Article 7 of this Circular.
Based on the tax registration documents of the newly established organization resulting from the division of the organization, the tax authority shall carry out the procedures and processes to issue a tax identification number to the taxpayer in accordance with Article 34 of the Law on Tax Administration and Article 8 of this Circular.
2. Separating the organization
a) For the organization being split:
In the event that, after separation, the separated organization has changes to its tax registration information, the organization must carry out the procedure for changing tax registration information with the directly managing tax authority within 10 (ten) working days from the date of issuance of the Establishment and Operation License, Establishment Decision or other equivalent document of the competent state agency.
Profile include:
– The tax registration information adjustment and supplement declaration form No. 08-MST issued together with this Circular;
– A copy of the Decision to separate the organization or equivalent document;
– A copy of the establishment and operation license, establishment decision, or other equivalent document.
The tax authorities shall carry out the procedure for changing the tax registration information of the split organization in accordance with Article 36 of the Law on Tax Administration and Article 11 of this Circular. The split organization shall continue to use the previously issued tax code to fulfill its tax obligations.
b) For the separated organization:
The separated organization must register for tax with the tax authorities in accordance with Articles 31, 32, and 33 of the Law on Tax Administration and Article 7 of this Circular.
Based on the tax registration records of the separated organization, the tax authority shall carry out the procedures and processes to issue tax identification numbers to taxpayers in accordance with Article 34 of the Law on Tax Administration and Article 8 of this Circular.
3. Organizational mergers
The acquiring organization retains its tax identification number. The merged organizations have their tax identification numbers terminated.
a) The merged organization:
The merged organization must carry out the procedure for terminating its tax identification number with the directly managing tax authority as prescribed in Article 39 of the Law on Tax Administration and Article 14 of this Circular.
Based on the documentation for the termination of the tax identification number of the merged organization, the tax authority shall carry out the procedures and process to terminate the tax identification number of the merged organization in accordance with Article 39 of the Law on Tax Administration and Articles 15 and 16 of this Circular.
b) The acquiring organization:
In the event of a merger resulting in changes to tax registration information, within 10 (ten) working days from the date of issuance of the Establishment and Operation License, Establishment Decision, or other equivalent documents, the acquiring organization must carry out the procedure for changing tax registration information with the directly managing tax authority.
Profile include:
– The tax registration information adjustment and supplement declaration form No. 08-MST issued together with this Circular;
– A copy of the merger agreement or equivalent document;
– A copy of the establishment and operation license, establishment decision, or other equivalent document.
The tax authorities shall carry out the procedures for changing the tax registration information of the acquiring organization in accordance with Article 36 of the Law on Tax Administration and Article 11 of this Circular.
4. Organizational consolidation
a) The organization being merged:
The merged organizations must carry out the procedure for terminating their tax identification numbers with the directly managing tax authority as prescribed in Article 39 of the Law on Tax Administration and Article 14 of this Circular.
Based on the documentation regarding the termination of tax identification numbers of the merged organizations, the tax authority shall carry out the procedures and process to terminate the tax identification numbers of the merged organizations in accordance with Article 39 of the Law on Tax Administration and Articles 15 and 16 of this Circular.
b) Organizational consolidation:
The merged organization must register for tax with the tax authorities in accordance with Articles 31, 32, and 33 of the Law on Tax Administration and Article 7 of this Circular.
Based on the tax registration documents of the merged organization, the tax authority shall carry out the procedures and processes to issue a tax identification number to the taxpayer in accordance with the provisions of Article 34 of the Law on Tax Administration and Article 8 of this Circular.
Article 21. Tax registration in case of change of business model
1. Convert a dependent unit into an independent unit or vice versa.
If a dependent unit is converted into an independent unit or vice versa, the converted dependent unit must register for tax purposes to obtain a new tax identification number in accordance with Articles 31, 32, and 33 of the Law on Tax Administration and Article 7 of this Circular. The independent unit and the dependent unit before the conversion must terminate the validity of their tax identification number with the directly managing tax authority in accordance with Article 39 of the Law on Tax Administration and Article 14 of this Circular.
Based on the tax registration dossiers of independent and dependent units after conversion, the tax authority shall carry out the procedures and processes to issue tax identification numbers to taxpayers in accordance with Article 34 of the Law on Tax Administration and Article 8 of this Circular.
Based on the documentation regarding the termination of the tax identification number of the independent or dependent unit before the conversion, the tax authority shall carry out the procedures and process to terminate the tax identification number in accordance with the provisions of Article 39 of the Law on Tax Administration and Articles 15 and 16 of this Circular.
2. Convert an independent unit into a subordinate unit of another governing body.
When an independent entity becomes a subsidiary of another managing entity, it is assigned a 13-digit tax identification number based on the tax identification number of the new managing entity. The independent entity must terminate its tax identification number with the tax authority as stipulated in Article 39 of the Law on Tax Administration and Article 14 of this Circular. The subsidiary entity must register for tax as stipulated in Articles 31, 32, and 33 of the Law on Tax Administration and Article 7 of this Circular. The managing entity must declare the newly established subsidiary entity in the list of subsidiary entities (Form BK02-ĐK-TCT) issued with this Circular as stipulated in Article 10 of this Circular.
Based on the tax registration documents of the subsidiary unit, the tax authority shall carry out the procedures and processes to issue a tax identification number to the taxpayer in accordance with the provisions of Article 34 of the Law on Tax Administration and Article 8 of this Circular.
Based on the independent entity's application for termination of tax identification number, the tax authority shall carry out the procedures and process to terminate the tax identification number in accordance with Article 39 of the Law on Tax Administration and Articles 15 and 16 of this Circular.
3. Transferring a subsidiary unit of one parent company to become a subsidiary unit of another parent company.
When a subsidiary of a parent company (hereinafter referred to as the former subsidiary) becomes a subsidiary of another parent company (hereinafter referred to as the new subsidiary), the parent company must terminate the tax identification number of the former subsidiary with the directly managing tax authority as prescribed in Article 39 of the Law on Tax Administration and Article 14 of this Circular. The new subsidiary must register for tax with the tax authority as prescribed in Articles 31, 32, and 33 of the Law on Tax Administration and Article 7 of this Circular. The parent company must declare the newly established subsidiary in the list of subsidiaries (Form BK02-ĐK-TCT) issued with this Circular as prescribed in Article 10 of this Circular.
Based on the tax registration dossier of the new subsidiary unit, the tax authority shall carry out the procedures and process to issue a tax identification number to the taxpayer in accordance with the provisions of Article 34 of the Law on Tax Administration and Article 8 of this Circular.
Based on the documentation regarding the termination of the tax identification number of the former subsidiary, the tax authority shall carry out the procedures and process to terminate the tax identification number in accordance with Article 39 of the Law on Tax Administration and Articles 15 and 16 of this Circular.
Chapter III
PUBLIC DISCLOSURE OF TAX REGISTRATION INFORMATION
Article 22. Public disclosure of taxpayers' tax registration information.
1. The tax authorities shall publicly disclose the tax registration information of taxpayers on the General Department of Taxation's website in the following cases:
a) The taxpayer has ceased operations and has completed the procedure for terminating the validity of their tax identification number (status 01).
b) The taxpayer has ceased operations and has not yet completed the procedures for terminating the validity of their tax identification number (status 03).
c) The taxpayer has temporarily suspended business operations (status 05).
d) The taxpayer is not operating at the registered address (status 06).
d) Taxpayers restore their tax identification number according to Notice Form No. 19/TB-ĐKT issued together with this Circular.
e) The taxpayer has violated the law regarding tax registration.
2. Content, format, and timeframe for public disclosure:
a) Public disclosure content: Information recorded in the Notice regarding the termination of the taxpayer's tax identification number; the Notice regarding the taxpayer ceasing operations and undergoing procedures to terminate the tax identification number; and the Notice regarding the taxpayer not operating at the registered address.
b) Method of public disclosure: Posted on the website of the General Department of Taxation.
c) Public disclosure period: No later than 01 (one) working day from the date the tax authority issues the Notice or updates the tax code status according to the decision or notice from other competent state agencies.
3. Authority to disclose information:
The tax authority directly managing the taxpayer is responsible for publicly disclosing taxpayer information. Before publicly disclosing taxpayer information, the directly managing tax authority must review and cross-check the information to ensure its accuracy. If the publicly disclosed information is inaccurate, the tax authority must correct the information and publicly disclose the corrected content.
Chapter IV
ORGANIZATION OF IMPLEMENTATION
Article 23. Enforcement
1. This Circular shall take effect from January 1, 2021.
2. This Circular replaces Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance guiding tax registration; Article 9 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration; the Law amending and supplementing a number of articles of the Law on Tax Administration and Government Decree No. 83/2013/NĐ-CP dated July 22, 2013.
3. In cases where the documents referenced in this Circular are amended, supplemented, or replaced, the new amended, supplemented, or replaced document shall be followed.
Article 24. Transitional provisions
1. Taxpayers who were issued a tax identification number before the effective date of this Circular may continue to use the tax identification number they have been issued.
2. Tax registration applications, changes to tax registration information, termination of tax identification numbers, and restoration of tax identification numbers submitted to the tax authorities before the effective date of this Circular shall continue to be processed by the tax authorities in accordance with the tax management laws in force at the time of submission.
Article 25. Responsible for implementing
1. The General Department of Taxation is responsible for organizing and implementing guidance for tax authorities at all levels regarding tax registration, issuance of tax identification numbers, issuance of tax registration certificates, and management and use of tax identification numbers.
2. Tax authorities at all levels are responsible for disseminating and guiding taxpayers, organizations, and individuals concerned to comply with the provisions of this Circular.
3. Taxpayers, organizations, and individuals concerned who are subject to this Circular shall fully comply with the instructions contained in this Circular.
During the implementation process, if any difficulties arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for consideration and resolution.