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THE FINANCIAL —– |
SOCIAL REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Number: 86 / 2024 / TT-BTC | Hanoi, date 23 month 12 year 2024 |
CIRCULARS
REGULATIONS ON TAX REGISTRATION
Based on the Law on Tax Administration dated June 13, 2019;
Based on the Law on Identity Cards dated November 27, 2023;
Based on Government Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration; and Government Decree No. 91/2022/ND-CP dated October 30, 2022, amending and supplementing a number of articles of Government Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;
Based on Government Decree No. 47/2020/ND-CP dated April 9, 2020, regulating the management, connection, and sharing of digital data of state agencies;
Based on Government Decree No. 69/2024/ND-CP dated June 25, 2024, regulating electronic identification and authentication;
Based on Decree No. 70/2024/ND-CP dated June 25, 2024 of the Government detailing a number of articles and measures for the implementation of the Law on Identity Cards;
Pursuant to the Decree No. 14 / 2023 / ND-CP dated 20 / 4 / 2023 of the Government defining 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 stipulating regulations on tax registration.
Chapter I
GENERAL RULES
Article 1. Scope
This Circular stipulates the subjects required to register directly with the tax authorities, the structure of the tax identification number as prescribed in point b, clause 1, and clause 2 of Article 30 of the Law on Tax Administration; the procedures for tax registration as prescribed in clause 1 of Article 41 of the Law on Tax Administration; and measures for implementing the tax management function regarding tax registration.
Article 2. Subject of application
The subjects to which this Circular applies include: taxpayers; tax authorities; tax officials; and other state agencies, organizations, and individuals involved in tax management and tax registration.
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. Cooperatives and cooperative unions are collectively referred to as "cooperatives".
3. "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.
4. The "business location of enterprises and cooperatives" shall be determined in accordance with the provisions of the law on enterprise registration and cooperative registration.
5. "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.
6. "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.
7. Contracts and agreements for conducting oil and gas activities as stipulated in the Oil and Gas Law are collectively referred to as "oil and gas contracts".
8. "Income-paying agency" refers to the organization or individual that pays income from salaries, wages, and other taxable income to individual taxpayers in accordance with tax laws and tax administration laws.
9. 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.
10. The National Information System on Business Registration, the Information System on Cooperative Registration, and the Information System on Household Business Registration are collectively referred to as the “National Business Registration Information System”.
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 stipulated 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) Enterprises operating in 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-business units, economic organizations of the armed forces, economic organizations of political, socio-political, social, and professional social organizations operating in accordance with the law but not required to register as enterprises through the business registration agency; organizations of countries sharing a land border with Vietnam conducting buying, selling, and exchanging goods at border markets, border gate markets, and markets within border economic zones; representative offices of foreign organizations in Vietnam; cooperatives established and operating in accordance with the provisions of Government Decree No. 77/2019/ND-CP dated October 10, 2019, on cooperatives but not subject to business registration through the business registration agency as stipulated in Clause 2, Article 107 of the Law on Cooperatives (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, and foreign individuals not residing in Vietnam who 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, organizations, and individuals responsible for withholding and paying taxes on behalf of other taxpayers must declare and determine their tax obligations separately from those of the taxpayer in accordance with 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 as prescribed by law, but not required to register as household businesses through the business registration agency as stipulated by the Government on household businesses; individuals from countries sharing a land border with Vietnam conducting buying, selling, and exchanging of goods at border markets, border gate markets, and markets within border economic zones.
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 numbers include tax identification numbers for businesses and organizations, and tax identification numbers for households, business households, and individuals. Specifically:
a) The tax identification number for businesses and organizations is issued by the tax authority in accordance with the provisions of Clauses 2, 3, and 4 of this Article.
b) The tax identification number for households, business households, and individuals is the tax identification number issued by the tax authority for the cases specified in points a, d, e, and h of Clause 4 of this Article; it is the personal identification number issued by the Ministry of Public Security in accordance with the law on identity cards for cases where the personal identification number is used instead of the tax identification number as stipulated in Clause 5 of this Article.
2. Structure of the tax identification number issued by the tax authority.
N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13
In which:
– The first two digits N1N2 This is the segment 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 This 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.
3. The enterprise code, cooperative code, cooperative group code, enterprise subsidiary unit code, and cooperative subsidiary unit code issued in accordance with the law on enterprise registration, cooperative registration, and cooperative group registration is the tax code.
4. Classification of tax identification number structures issued by the tax authority.
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 (hereinafter referred to as independent units); and individuals who are foreign nationals or Vietnamese nationals residing abroad who do not have a personal identification number established from the National Population Database.
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 specified in points c, e, and g of this clause.
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, whether or not they have legal personality but directly incur tax obligations and are fully responsible for all tax obligations before the law, shall be assigned a 10-digit tax identification number. Dependent units established under the law of this taxpayer, if they incur tax obligations and directly declare and pay taxes, shall be assigned 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 assigned a 10-digit tax code for each contract. In cases where multiple foreign contractors are subject to direct tax payment to the tax authority under the same contractor contract signed with a Vietnamese party, and the contractors wish to declare and pay tax separately, each foreign contractor shall be assigned a separate 10-digit tax code.
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 issued 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, if they require a separate tax code for their business cooperation contracts. 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 issued a 13-digit tax code based on the Vietnamese party's tax code for tax payment on behalf of foreign contractors to confirm the fulfillment of their contractor tax obligations in Vietnam.
When a taxpayer changes their tax registration information, temporarily suspends business operations, or 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 Chapters II and III 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) 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 pay the collected amount into the state budget.
5. The personal identification number of Vietnamese citizens, issued by the Ministry of Public Security in accordance with the law on identity cards, is a 12-digit natural number used in place of the tax identification number for individual taxpayers and dependents as stipulated in points k, l, and n of Clause 2, Article 4 of this Circular; simultaneously, the personal identification number of the representative of a household, business household, or individual business is also used in place of the tax identification number of that household, business household, or individual business.
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:
In cases where tax registration documents are submitted directly to the tax office, the tax officer will review the documents. If the documents are complete according to regulations, the tax officer will accept and stamp the documents, clearly stating the date of receipt, the number of documents according to the list of documents; prepare a receipt slip and schedule a date for returning the results for documents that the tax office is required to return to the taxpayer, and specify the processing time for each type of document received. If the documents are incomplete according to regulations, the tax officer will not accept them and will guide the taxpayer to complete the documents.
In cases where tax registration documents are sent by post, the tax officer shall stamp the documents with a receipt stamp, record the date of receipt, and enter it into the tax authority's document register. If the documents are incomplete and require clarification or additional information and documents, the tax authority shall 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, detailing some provisions of the Law on Tax Administration, within 02 (two) working days from the date of receipt of the documents.
b) For electronic tax registration applications: The acceptance of applications shall be carried out in accordance with the provisions of Articles 13 and 14 of Circular No. 19/2021/TT-BTC dated March 18, 2021, of the Ministry of Finance guiding electronic transactions in the tax field and Circular No. 46/2024/TT-BTC dated July 9, 2024, amending and supplementing a number of articles of Circular No. 19/2021/TT-BTC (hereinafter referred to as Circular No. 19/2021/TT-BTC).
3. Receiving decisions, documents, or other papers related to the taxpayer's tax registration 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 receipt, record the date of receipt on the received decision, document, or other paper, and record it in the tax authority's document register.
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
TAX REGISTRATION PROCEDURES FOR ORGANIZATIONAL TAXPAYERS
Section 1. INITIAL TAX REGISTRATION
Article 7. Location for submitting initial tax registration documents
The location for submitting the initial tax registration documents for enterprises, cooperatives, and cooperative groups registering for tax along with business registration under the integrated one-stop mechanism is the enterprise registration, cooperative registration, or cooperative group registration documents as prescribed by law on business registration.
The location for submitting initial tax registration documents for organizations registering directly with the tax authority shall comply with the provisions of Clause 2, Article 31; Clause 2, Article 32 of the Law on Tax Administration and the following regulations:
1. For taxpayers that are organizations as specified in points a, b, c, and n of Clause 2, Article 4 of this Circular.
a) Economic organizations and their dependent units (excluding cooperatives) specified in points a and b of 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 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) Cooperatives, other organizations, and dependent units as stipulated in points b, c, and n of 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 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, 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 equivalent document issued by the competent authority (if any).
5. For taxpayers who are foreign suppliers without a permanent establishment in Vietnam as stipulated in point e, clause 2, Article 4 of this Circular, and who directly register for tax, they shall submit their initial tax registration application to the tax authority in accordance with Article 76 of Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration.
6. For taxpayers who are organizations deducting and remitting tax on behalf of others, and organizations 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 that deduct and pay 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 authorized by foreign suppliers are responsible for deducting and remitting 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 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. 04.4-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 or to the Tax Department for Large Enterprises in cases where the taxpayer is assigned to the Tax Department for Large Enterprises for management.
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.
Article 8. Issuance of Tax Registration Certificates and Notification of Tax Identification Numbers
The tax registration certificate and tax identification number notification are issued to organizations that register directly with the tax authority in accordance with Clauses 1 and 2 of Article 34 of the Law on Tax Administration and the following regulations:
1. The "Tax Registration Certificate" form No. 10-MST issued together with this Circular is granted by the tax authority to organizations not falling under the cases specified in Clause 2 of this Article.
2. The "Notification of Tax Identification Number for Substitute Tax Payment" form No. 11-MST issued together with this Circular is issued by the tax authority to organizations submitting tax registration documents for tax deduction and tax payment on behalf of others as prescribed in Clause 6, Article 7 of this Circular.
3. The tax authority shall process the initial tax registration application and return the results, which are the Tax Registration Certificate or Tax Identification Number Notification, to the taxpayer (organization) via the General Department of Taxation's electronic portal within 03 (three) working days from the date the tax authority receives the complete application from the taxpayer. If the taxpayer registers to receive the results directly at the tax authority or via postal service, the tax authority is responsible for sending the results through the tax authority's one-stop service department or via public postal service to the taxpayer's registered address.
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 or Tax Identification Number Notification, the taxpayer shall submit a written request for re-issuance of the Tax Registration Certificate or Tax Identification Number Notification (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 and Tax Identification Number Notification via the General Department of Taxation's electronic portal within 02 (two) working days from the date of receiving complete documents as prescribed. In cases where the taxpayer registers to receive the results directly at the tax authority or via postal service, the tax authority is responsible for sending the results through the one-stop service department of the tax authority or via public postal service to the taxpayer's registered address.
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 paperwork for changes to tax registration information for organizations 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 who register for tax along with their business registration, cooperative registration, or business license registration must update their tax registration information concurrently with any changes to their business registration, cooperative registration, or business license.
b) Taxpayers as stipulated in points a, b, c, d, e, h, and n of Clause 2, Article 4 of this Circular shall submit their dossiers to the directly managing tax authority as follows:
b.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.
b.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.
b.3) The dossier for changing tax registration information of foreign suppliers without a permanent establishment in Vietnam, as stipulated in point e, clause 2, Article 4 of this Circular, shall be implemented in accordance with the provisions of Article 76 of Circular No. 80/2021/TT-BTC.
c) Taxpayers who are contractors or investors participating in oil and gas contracts as stipulated in point h, clause 2, 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 or to the Tax Department for large enterprises in cases where the operator is assigned to the Tax Department for large enterprises for management.
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 who register for tax along with their business registration, cooperative registration, or commercial registration when there is a change of registered office address to a different province or centrally-administered city, or a change of registered office address to a different district within the same province or centrally-administered city, resulting in a change of the directly managing tax authority:
a.1) The taxpayer submits 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.
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.
a.2) After receiving the Notice of Taxpayer Relocation (Form No. 09-MST) issued with this Circular from the tax authority of the previous location, the taxpayer shall register the change of registered office address at the business registration authority in accordance with the law on enterprise registration, cooperative registration, and business registration.
b) Taxpayers subject to direct tax registration with the tax authority as stipulated in points a, b, c, d, e, h, 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 equivalent document issued by the 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 supplement declaration form No. 08-MST issued together with this Circular.
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, and h of Clause 2, Article 4 of this Circular (excluding cooperatives) shall submit their applications 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 points c and n of Clause 2, Article 4 of this Circular shall submit their dossiers 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).
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 equivalent document issued by the competent authority in case the address 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 Clause 1, 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:
Within 05 (five) working days from the date of signing the decision on administrative penalties for tax violations or the inspection conclusion (for dossiers subject to inspection at the taxpayer's premises), 07 (seven) working days from the date of receiving the taxpayer's dossier (for dossiers not subject to inspection at the taxpayer's premises), and at the same time the taxpayer has fulfilled their obligations to the tax authority of the place of relocation as prescribed in Clause 3, Article 6 of Decree No. 126/2020/ND-CP, the tax authority shall issue a Notice of Taxpayer Relocation, Form No. 09-MST issued together with this Circular, to the taxpayer and the tax authority of the place of relocation.
After the aforementioned deadline, if the taxpayer has not fulfilled their obligations to the tax authority of the place of relocation, the deadline for the tax authority of the place of relocation to issue the Notice of Taxpayer Relocation (Form No. 09-MST issued together with this Circular) shall be redefined as 03 (three) working days from the date the taxpayer fulfills their tax obligations to the tax authority of the place of relocation.
The determination of taxpayers subject to on-site inspections shall be carried out in accordance with the provisions of the law on tax administration.
Taxpayers who relocate their business operations from their head office, if they continue to conduct business in a different province from 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 this point.
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, issuing the Tax Registration Certificate or the Tax Identification Number Notification with updated information and sending it to the taxpayer.
3. Handling of taxpayers who have completed the relocation process at the tax authority of the previous location but have not submitted the address change application to the business registration authority (for taxpayers who registered for tax along with business registration, cooperative registration, or business license registration) or to the tax authority of the 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 previous location issues the Notice of Taxpayer Relocation Form No. 09-MST issued with this Circular, if the taxpayer does not submit the dossier to the business registration authority, or has submitted the dossier to the business registration authority but the dossier is not approved, or does not submit the dossier to the tax authority of the new location, 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 previous location, the tax authority of the new location shall issue a Notice of Explanation and Supplementation of Information and Documents Form No. 01/TB-BSTT-NNT in Appendix II issued with Decree No. 126/2020/ND-CP to the taxpayer, and simultaneously send the notice via email address and phone number of the taxpayer's legal representative according to the taxpayer's registered information.
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, if the taxpayer does not submit the Registration Document for Cancellation of Relocation Form No. 31/DK-TCT issued together with this Circular or does not submit the application for change of registered address, does not provide an explanation or provides an explanation but it is not accepted by the tax authority, the tax authority where the business is relocated shall conduct a verification of the taxpayer's actual business operations at the registered new address.
c.1) In cases where verification results confirm that the taxpayer is operating at the registered address they have moved to, the tax authority at the new location shall require the taxpayer to sign the Verification Report on the Taxpayer's Operating Status at the Registered Address (Form No. 15/BB-XMHĐ) issued with this Circular, and simultaneously require the taxpayer to submit the application for changing the registered address to the business registration authority or the tax authority at the new location as prescribed.
c.2) In cases where verification results show that the taxpayer is not operating at the registered address, the tax authority at the new location, in coordination with the local government (People's Committee of the commune, local police agency), shall prepare a Verification Report on the taxpayer's operational status at the registered address (Form No. 15/BB-XMHĐ issued with this Circular) and send the verification report to the tax authority at the previous location on the same working day or at the latest at the beginning of the next working day from the date of signing the report. The tax authority at the previous location shall, based on the verification report from the tax authority at the new location, issue a Notice regarding the taxpayer's inactivity at the registered address (Form No. 16/TB-ĐKT issued with this Circular), update the tax identification number status, and publicly disclose the information as prescribed in point b, clause 2, 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 date, taxpayers must notify the authorities as prescribed in Clauses 1 and 2 of Article 37 of the Law on Tax Administration, Article 4 of Decree No. 126/2020/ND-CP, and the following regulations:
1. Organizations not subject to business registration shall submit Notification Form No. 23/DK-TCT issued together with this Circular to the tax authority directly managing them within the time limit specified in point c, clause 1, clause 3 and clause 4 of Article 4 of Decree No. 126/2020/ND-CP.
2. After the tax authority has issued a Notice that the taxpayer is not operating at the registered address, the enterprise, cooperative, or cooperative group must carry out the procedure to restore the tax identification number as prescribed in point b, clause 1, Article 18 and point b, clause 1, Article 19 of this Circular before registering for temporary suspension of business operations with the business registration authority.
In cases where enterprises, cooperatives, and cooperative groups do not carry out the procedures for restoring their tax identification numbers as prescribed in point b, clause 1, Article 18 and point b, clause 1, Article 19 of this Circular, but are approved by the business registration authority to temporarily suspend business operations in accordance with the law on enterprise registration, cooperative registration, and business registration, the tax authority will not update the temporary suspension status of business operations of the enterprise, cooperative, or cooperative group on the Tax Registration Application System.
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 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 Decree No. 126/2020/ND-CP 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 (Form No. 34/TB-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, except in cases where the taxpayer is notified by the tax authorities that they are not operating at their registered address.
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 organizations directly registered 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 4, 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.
2. Before submitting documents to terminate business operations due to division, merger, consolidation, or termination of subsidiary operations at the business registration authority, enterprises, cooperatives, and their subsidiaries must submit documents to the directly managing tax authority to carry out tax procedures and fulfill tax obligations within the time limits stipulated in the Enterprise Law (for enterprises), the Cooperative Law (for cooperatives), and other relevant laws. In cases where the Law on Enterprises, the Law on Cooperatives, and other relevant laws do not specify a deadline for taxpayers to submit documents to the tax authority, taxpayers shall 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 notice of the enterprise or cooperative on the termination of the operation of a branch or representative office, or the decision to revoke the certificate of registration of the operation of a branch or representative office. The documents include the Request for Termination of Tax Identification Number Form No. 24/ĐK-TCT issued together 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 of an enterprise or a subsidiary of a 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.
3. Enterprises, cooperatives, cooperative groups, and subsidiary units of enterprises or cooperatives that have been notified by the tax authorities as inactive at their registered address, before submitting their dissolution application (including both voluntary and compulsory dissolution) or terminating the operation of their subsidiary units at the business registration authority, must go to the directly managing tax authority to submit their application and complete tax procedures and fulfill their tax obligations as prescribed. The application includes the Request for Termination of 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 dissolved enterprise or cooperative include one of the following: a copy of the resolution or decision to dissolve the enterprise, the resolution to dissolve the cooperative, or the decision to revoke the business registration certificate or cooperative registration certificate issued by the business registration authority.
b) The documents for terminating the tax identification number of a subsidiary of an enterprise or a subsidiary of a 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; a copy of the decision to revoke the certificate of registration of the branch or representative office issued by the competent state agency.
c) The documents for terminating the tax identification number of the cooperative include one of the following: Minutes of the meeting of cooperative members regarding the termination of the cooperative's activities, a copy of the decision to revoke the cooperative's registration certificate issued by the 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) Information exchange transactions between the business registration authority and the tax authority regarding: Decisions on the dissolution of enterprises and cooperatives; Decisions on the revocation of business registration certificates, cooperative registration certificates, certificates of operation registration of branches, representative offices, 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; Notices of cooperatives undergoing termination of operations; Notices of termination of operations of cooperatives.
b) Decision, Notice of revocation of the Establishment and Operation License or equivalent document from the licensing authority.
c) The court's decision declaring bankruptcy.
d) Notification regarding the taxpayer not operating at the registered address as stipulated in Clause 3, Article 11 and Article 17 of this Circular.
Article 15. Obligations taxpayers must fulfill before the tax identification number expires.
1. Taxpayers fulfill their invoice obligations in accordance with the law on invoices.
2. Taxpayers fulfill their obligations to file tax returns, pay taxes, and handle 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, including obligations under the tax code for substitute payment (if any).
3. In cases where 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.
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.
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.
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, fulfill tax payment obligations, invoice obligations, and handle overpaid tax amounts, uncredited value-added tax amounts (if any)), and process tax offsetting or refunds in accordance with the law.
a.3) Implement offsetting or refund-offsetting procedures for other 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, or still has overpaid or uncredited value-added tax amounts 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 customs authority or 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, sending it to the taxpayer, which is the parent unit, the subsidiary unit, and the tax authority directly managing the parent 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 or still has overpaid or uncredited value-added tax amounts after offsetting or refunding as stipulated in the Law on Tax Administration and its implementing regulations, and the newly established units from the divided, merged, or consolidated unit have agreed to inherit all tax obligations of the divided, merged, or consolidated unit, the customs authority or 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 to the taxpayer, which is the divided, merged, or consolidated unit, the new units, and the tax authorities directly managing the new units.
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 completed their tax payment obligations to the tax authority or the tax authority has completed the transfer of all tax obligations 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 point a.3 of this clause.
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 section 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.
2. Processing of applications for termination of taxpayer's tax identification number as stipulated in Clause 2, Article 14 of this Circular:
a) The tax authority directly managing the tax administration shall implement as stipulated 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 to Submit Dissolution/Cessation of Business Operations Documents to the Business Registration Authority (Form No. 28/TB-ĐKT) issued 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, or the notification to the business registration authority that a cooperative group is undergoing procedures to cease operations as stipulated in point a, clause 4, Article 14 of this Circular:
a.1) The tax authority directly managing the tax administration shall implement as stipulated 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 to Submit Dissolution/Cessation of Business Operations Documents to the Business Registration Authority (Form No. 28/TB-ĐKT) issued 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 authority 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 to terminate 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.
– 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 Clause 2, 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 Clause 2, 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) For notices of dissolution of enterprises and cooperatives; notices of termination of operations of enterprises and cooperatives that have been divided, merged, or consolidated; notices of termination of operations of branches and representative offices; notices of termination of operations of cooperative groups forwarded by the business registration authority as prescribed 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 if the taxpayer has fulfilled their tax obligations.
d) For decisions to revoke the Certificate of Business Registration, Certificate of Cooperative Registration, Certificate of Partnership Registration, Certificate of Registration of Branch, Representative Office, or Business Location; decisions and notices to revoke the 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, subsidiary units of enterprises, and subsidiary units of cooperatives 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 2, Article 14 of this Circular (except in cases where the taxpayer is notified by the tax authority that they are not operating at the registered address).
– After receiving the Decision, Notice of dissolution of enterprise, cooperative and termination of operation of subsidiary unit from the business registration authority, or the dossier for termination of tax identification number 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 identification number for each corresponding case as prescribed in this Article.
e) For bankrupt businesses and cooperatives
Upon receiving the Court's Decision to initiate bankruptcy proceedings against an enterprise or cooperative, or information from the business registration authority sent via the National Business Registration Information System, the directly managing tax authority shall update the taxpayer's information to the status of "Taxpayer awaiting bankruptcy proceedings" on the same working day or at the latest at the beginning of the next working day from the date of receiving the Court's Decision to initiate bankruptcy proceedings or the information on the tax registration application system. The directly managing tax authority shall coordinate with the tax authority managing the revenue collection to determine the taxpayer's tax obligations and submit them to the Court for tax debt recovery in accordance with the Bankruptcy Law.
Upon receiving the Decision declaring the bankruptcy of the enterprise or cooperative from the Court 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 parent company and its subsidiaries using Form No. 35/TB-ĐKT attached to this Circular in cases where the tax authority receives a court decision declaring the parent company bankrupt, 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.
4. When the tax identification number of a taxpayer that is an organization is terminated, the Tax Registration Certificate and the Tax Identification Number Notification become invalid.
5. The tax authority directly managing the taxpayer shall update the information and change the taxpayer's tax code status to status 03 "Taxpayer has ceased operations but has not completed the procedures for terminating the tax code" for the corresponding reason 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 code (Form No. 17/TB-ĐKT issued with this Circular) and status 01 "Taxpayer has ceased operations and has completed the procedures for terminating the tax code" for the corresponding reason 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 code (Form No. 18/TB-ĐKT issued with this Circular).
6. In cases where a taxpayer has filed a request to terminate their tax identification number but has not fulfilled their tax obligations, if the tax authority subsequently verifies the taxpayer's operational status at the registered address and finds that the taxpayer is no longer operating at that address, the tax authority will update the tax identification number status to 06, with the reason corresponding to the taxpayer's tax identification number termination request.
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 one working day from the date the tax authority issues or receives a document (Decision, Letter, Notice) or file from a taxpayer falling under one of the following cases, the tax authority shall update the information in the Tax Registration Application System and change the status of the active taxpayer to status 09 “Taxpayer awaiting verification of operational status at the registered address”, including:
a) The tax authority issued a notice requesting the submission of a second tax return, but the taxpayer still has not submitted the tax return.
b) The tax authority receives back documents that the tax authority sent to the taxpayer via postal service but which were returned by the post office because there was no recipient or the address did not exist.
c) The tax authority receives information from organizations and individuals, accompanied by evidence, stating that the taxpayer is not operating at the registered address.
d) The tax authority receives a document from a competent state management agency notifying that the taxpayer is not operating at the registered address.
d) The tax authority receives the application for registration to use electronic invoices or the application for changes to registration information for the use of electronic invoices where the taxpayer is classified as a high-risk taxpayer and is subject to verification of their operational status at the registered address.
e) The tax authority receives information about the issuance of a Certificate of Business Registration, Certificate of Cooperative Registration, Certificate of Partnership Registration, or Certificate of Registration of a Dependent Unit's Operation from the National Business Registration Information System to the Tax Registration Application System, provided that the taxpayer is classified as high-risk and requires verification of their operational status at the registered address.
g) The tax authority issues the initial tax registration certificate or when there are changes to tax registration information, and the taxpayer is classified as a high-risk taxpayer requiring verification of their operational status at the registered address.
Simultaneously, the tax authority sends information regarding the taxpayer's pending verification of operational status at the registered address to the taxpayer's electronic tax transaction account; the email address and phone number of the taxpayer's legal representative registered with the tax authority; or via the EtaxMobile or VneID application of the taxpayer's legal representative. The taxpayer can go to the tax authority to provide explanations in person or supplement information and documents in writing to prove their operational status at the registered address.
In cases where taxpayers submit tax declarations or explanations before the tax authority conducts verification as prescribed in Clause 2 of this Article, and the tax authority accepts the explanation, the tax authority shall 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 receiving the tax declaration or accepting the taxpayer's explanation.
2. Within five (05) working days from the date the tax authority changes the taxpayer's tax code status to status 09 "Taxpayer awaiting verification of operating status at registered address" as prescribed in Clause 1 of this Article, if the taxpayer has not submitted tax declaration documents, or the taxpayer has not provided an explanation, or the explanation is not accepted by the tax authority, the tax authority shall conduct an on-site verification of the taxpayer's operations at the registered address.
a) If the verification results confirm 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-XMHĐ) issued with this Circular. The tax authority will update the taxpayer's operating 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 signing the verification report. Simultaneously, the taxpayer must fulfill all tax obligations and requirements of the tax authority as prescribed by law.
b) If the verification results show that the taxpayer is not operating at the registered address, the tax authority shall coordinate with the local government (People's Committee of the commune, local police agency) to prepare a Verification Report on the Taxpayer's Operating Status at the Registered Address, using Form No. 15/BB-XMHĐ issued together with this Circular. The tax authority shall issue a Notice of Non-Operating Taxpayer at Registered Address (Form No. 16/TB-ĐKT) issued with this Circular within 03 (three) working days from the date recorded on the minutes, and simultaneously update the taxpayer's tax code information to status 06 "Taxpayer not operating at registered address" with reason No. 09 "Tax authority issues Notice of non-operation at registered business 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 Non-Operating Taxpayer at Registered Address; and simultaneously transmit the information to the National Business Registration Information System on the same day the status "Taxpayer not operating at registered address" is updated in the Tax Registration Application System.
The tax authorities shall publicly disclose the status of taxpayers' tax identification numbers on the General Department of Taxation's electronic portal as stipulated in Article 35 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 taxpayers' tax identification numbers that have been publicly disclosed by the tax authorities to perform state management tasks and other matters as prescribed by law.
3. In cases where the managing unit falls under one of the cases specified in Clauses 1 and 2 of this Article, it has a subsidiary unit.
a) The tax authority managing the parent unit must simultaneously notify the subsidiary unit that the parent unit has been identified as not operating at the registered address using Form No. 26/TB-ĐKT issued together with this Circular within 02 (two) working days from the date of updating status 09 “Taxpayer awaiting verification of operational status at the registered address” as stipulated in Clause 1 of this Article.
b) When the tax authority managing the parent unit issues a Notice regarding the parent unit's inactivity at the registered address as stipulated in Clause 2 of this Article, it shall simultaneously update the inactivity status of the subsidiary unit at the registered address in the Tax Registration Application System on the same working day or at the latest by the beginning of the next working day from the date of issuance of the notice.
4. After issuing a Notice regarding the non-operation of taxpayers at their registered addresses for enterprises, cooperatives, cooperative groups, and subsidiary units of enterprises and cooperative groups, the tax authority shall coordinate with the business registration authority to handle violations or revoke the Certificate of Business Registration, Certificate of Cooperative Registration, Certificate of Cooperative Group Registration, Certificate of Operation Registration of Branches, Representative Offices, and Business Locations in accordance with the Law on Enterprises and the Law on Cooperatives. After receiving information on the revocation of the Certificate from the business registration authority, the tax authority shall act in accordance with the provisions of Clause 5 of this Article.
5. After the tax authority issues a Notice that the taxpayer is not operating at the registered address:
a) In cases where the tax authority receives information regarding the revocation of a taxpayer's license from a competent authority, the tax authority shall update the information and change the status of the taxpayer's tax identification number and the substitute tax identification number (if any) to status 06, reason 13: "The taxpayer is not operating at the registered address and has had their operating license revoked".
b) In cases where the tax authority receives a decision to initiate bankruptcy proceedings or a court decision declaring bankruptcy against a taxpayer, the tax authority shall update the information and change the taxpayer's tax identification number status to status 06, reason 07, or reason 12. The directly managing tax authority shall coordinate with the tax authority managing the revenue collection to determine the taxpayer's tax obligations and submit the matter to the court for tax debt recovery in accordance with the Bankruptcy Law.
c) In cases where a taxpayer wishes to carry out dissolution or cessation of operations (including both voluntary and compulsory dissolution), the taxpayer must submit an application for termination of the tax identification number as prescribed in Clause 1, Article 14 of this Circular (for taxpayers who register directly with the tax authority), or Clause 3, Article 14 of this Circular (for taxpayers who register through the integrated one-stop mechanism). If there is a change in the registered address or other tax registration information that has been approved by a competent state agency, the taxpayer must submit the information change application as prescribed in Article 10 of this Circular.
The tax authority receives complete documentation, compiles a list of missing tax declarations, the status of invoice usage, the amount of tax and other revenues due or outstanding to the state budget, and imposes penalties for violations of tax and invoice laws up to the time the taxpayer submits the application to terminate the tax identification number as prescribed. The tax authority is not required to verify the taxpayer's operational status at the registered address in this case.
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 or outstanding to the state budget, the tax authority shall change the tax code status of the taxpayer and its dependent units to status 06, reason 03 on the Tax Registration Application System.
The tax authority directly managing the taxpayer shall implement the same provisions as in points a.2, a.3, a.4, and a.5 of Clause 1, Article 16 of this Circular, and the tax authority managing the revenue collection shall implement the same provisions as in point b of Clause 1, Article 16 of this Circular to terminate the validity of the taxpayer's tax identification number.
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 (except in the case stipulated in point c, clause 5 of this Article) 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 who have settled any overpayments as stipulated in Point c, Clause 3, Article 60 of the Law on Tax Administration (taxpayers who have fulfilled their tax obligations) and have completed invoice procedures as prescribed by the law on invoices.
In cases where the taxpayer is a business, cooperative, or cooperative group that has not yet been updated to reflect its dissolution status in the National Business Registration Information System, the tax authority shall send a list of businesses, cooperatives, and cooperative groups that have been notified by the tax authority as inactive at their registered address and whose tax identification numbers have been terminated to the business registration authority for processing and updating the legal status of the business, cooperative, or cooperative group in accordance with the laws on business registration, cooperative registration, and cooperative group registration.
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 Decree No. 126/2020/ND-CP, and the following regulations:
1. Documents required to request the restoration of the 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 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 Clause 3, Article 11 or Article 17 of this Circular, but the Certificate of Business Registration, Certificate of Cooperative Registration, Certificate of Branch/Representative Office 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 written request for restoration of the tax identification number using 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 the Tax Identification Number as prescribed.
In cases where a taxpayer has changed their registered address but has not registered the change with the tax authorities or the business registration authority, the taxpayer must state the current registered address and explain the reason in the written request for restoration of the tax identification number, and submit the tax registration information change application as prescribed in Article 10 of this Circular.
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 as prescribed in Clause 1, Article 14 of this Circular, but the tax authority has not yet issued a Notice of Termination of Tax Identification Number as prescribed in Article 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 an enterprise, cooperative, or subsidiary of an enterprise or subsidiary of a cooperative has submitted an application to the tax authority to terminate its tax identification number due to division, merger, consolidation, or cessation of the subsidiary's operations as prescribed in Clause 2, Article 14 of this Circular, and subsequently receives a document canceling the division decision, merger contract, consolidation contract, or decision to cease the subsidiary's operations, and the taxpayer has not yet submitted an application to the business registration authority to terminate the subsidiary's operations, then the taxpayer shall submit an application to the directly managing tax authority to reinstate the tax identification number.
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 Decision on division, the Merger Agreement, or the Consolidation Agreement; or a copy of the document revoking the decision to terminate the operation of the subsidiary unit.
Taxpayers requesting the restoration of their tax identification number under points b, c, and d of this clause must fully fulfill their tax and invoice obligations as stipulated in Clause 4, Article 6 of Decree No. 126/2020/ND-CP before their tax identification number can be restored.
2. The dossier for restoring the tax identification number for enterprises, cooperatives, and cooperative groups whose legal status has been restored according to the law on enterprise registration, cooperative registration, and cooperative group registration is the information restoring the legal status of the enterprise, cooperative, cooperative group, or subsidiary unit of the enterprise, or subsidiary unit of the cooperative, sent by the business registration authority to the tax authority via the National Information System on Business Registration to the Tax Registration Application System.
In cases where a business, cooperative, or cooperative group is notified by the tax authorities that it is not operating at its registered address, after the business registration authority restores its legal status in accordance with the law on business registration, cooperative registration, and cooperative group registration, the taxpayer must submit an application to restore the tax identification number to the directly managing tax authority as prescribed in point b, clause 1 of this Article.
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 provides the results to the taxpayer in accordance with the provisions of Article 40, Article 41 of the Law on Tax Administration, Clause 4, Article 6 of Decree No. 126/2020/ND-CP, and the following regulations:
a) Processing applications for the restoration of taxpayers' tax identification numbers in accordance with point a, clause 1, Article 18 of this Circular.
Within 03 (three) working days from the date of receiving a complete application for restoration of the taxpayer's tax code as prescribed, 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.
If the taxpayer's tax identification number has been updated to status 06 by the tax authority, the tax authority must conduct a physical verification at the taxpayer's registered address, similar to the provisions in point b of this section, before restoring the tax identification number.
b) Processing applications for the restoration of taxpayers' tax identification numbers in accordance with the provisions of point b, clause 1, Article 18 of this Circular.
b.1) Within 10 (ten) working days from the date of receiving a complete application for the restoration of the taxpayer's tax code as prescribed, 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 taxpayer's business address and prepare a Verification Report on the operational status at the taxpayer's business address, using form No. 15/BB-XMHĐ 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).
In cases where a taxpayer has subsidiary units, the tax authority managing the parent unit shall notify the tax authority managing the subsidiary unit to request the subsidiary unit to fulfill its tax obligations before restoring its tax identification number. If the subsidiary unit is unable to fulfill its tax obligations, the parent unit is responsible for fulfilling the subsidiary unit's tax obligations before restoring its tax identification number.
b.2) In cases where the taxpayer has changed their registered address but has not registered the change with the tax authority or the business registration authority, if the taxpayer submits a complete and properly submitted change of information document, the tax authority will conduct an on-site verification at the taxpayer's current registered address as follows:
– In cases where the taxpayer's current business address is located within the jurisdiction of a tax authority: the tax authority shall proceed similarly to point b.1 of this section.
– In cases where the taxpayer's current business address is not within the jurisdiction of the tax authority: The tax authority where the taxpayer is moving from will send a written request to the tax authority where the taxpayer is moving to, asking them to coordinate with the local authorities to verify the information, prepare a report, and send the results to the tax authority where the taxpayer is moving from.
– In cases where enterprises, cooperatives, or cooperative groups subject to tax registration under the integrated one-stop mechanism with business registration have changed their registered address but have not registered the change with the business registration authority, the tax authority shall conduct a risk assessment to decide whether to verify the new registered address or notify that the tax identification number will not be reinstated as stipulated in point d of this clause.
b.3) Within 03 (three) working days from the date the taxpayer fully complies with the administrative violations regarding taxes and invoices, and pays the full amount of tax and other revenues belonging to the state budget that are due or still owed (including tax obligations of dependent units (if any), except for certain cases where tax and other revenues belonging to the state budget are not required to be paid as stipulated in Clause 4, Article 6 of Decree No. 126/2020/ND-CP), 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).
– 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. In cases where a business, cooperative, cooperative group, or subsidiary unit of a business or cooperative has its tax identification number restored according to the provisions of this point, the tax authority will update the tax identification number status corresponding to its legal status in the national business registration information system after the legal status "Not operating at the registered address" ends.
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) Processing applications for the restoration of taxpayers' tax identification numbers in accordance with points c and d, Clause 1, Article 18 of this Circular.
Within 10 (ten) working days from the date of receiving a complete application for the restoration of the taxpayer's tax code as prescribed, the tax authority shall compile a list of missing tax declaration documents, 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 Decree No. 126/2020/ND-CP), 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.
If the taxpayer's tax identification number has been updated to status 06 by the tax authority, the tax authority must conduct a physical verification at the taxpayer's registered address, similar to the provisions in point b of this section, before restoring the tax identification number.
d) The tax authority shall issue a Notice of Non-Recovery of Tax Identification Number (Form No. 38/TB-ĐKT) issued together with this Circular to the taxpayer in the following cases:
d.1) The taxpayer submits an incomplete application for tax identification number restoration or the application does not fall under the cases eligible for tax identification number restoration as stipulated in Clause 1, Article 18 of this Circular.
d.2) Taxpayers who fail to fulfill their tax and invoice obligations to the tax authorities within 30 days from the date the tax authorities notify the taxpayer of the list of missing tax declarations, the status of invoice usage, the amount of tax and other revenues due or outstanding to the state budget, and impose penalties for violations of tax and invoice laws as stipulated in points b and c of this clause, and who cannot explain the reasons as stipulated in Clause 4, Article 6 of Decree No. 126/2020/ND-CP.
d.3) Taxpayers who are required to verify their operational status at their registered address before restoring their tax identification number as stipulated in points a, b, and c of this clause, but the verification results show that the taxpayer is not operating at the registered address or the registered address has changed with the tax authority; or the enterprise, cooperative, or cooperative group has changed its registered address but the tax authority has assessed the risk and decided not to restore it at the new address.
2. Processing applications for the restoration of taxpayers' tax identification numbers in accordance with Clause 2, Article 18 of this Circular.
When the tax authority receives information regarding the restoration of the legal status of a business, cooperative, cooperative group, or subsidiary unit of a business or subsidiary unit of a cooperative, sent by the business registration authority through the National Business Registration Information System, the tax authority will restore the tax identification number for the taxpayer on the same day the information is received on the Tax Registration Application System.
In cases where the taxpayer is notified by the tax authority that they are not operating at their registered address, the tax authority will update the reason for status 06. After receiving the taxpayer's application for tax code restoration submitted to the tax authority as prescribed in point b, clause 1, Article 18 of this Circular, the tax authority will process it according to the provisions of point b, clause 1 of this Article.
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 dossier 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 the provisions of 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) For 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) For 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) For the merged organization:
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) For merged organizations:
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 subsidiary unit is converted into an independent unit or vice versa, the independent unit and the subsidiary unit after the conversion 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 subsidiary 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
TAX REGISTRATION PROCEDURES FOR TAXPAYERS WHO ARE HOUSEHOLD BUSINESSES, FAMILIES, AND INDIVIDUALS
Section 1. INITIAL TAX REGISTRATION
Article 22. Location for submitting initial tax registration documents
The location for submitting the initial tax registration documents for household businesses registering for tax along with business registration under the integrated one-stop mechanism is the household business registration dossier as stipulated by the Government on household businesses.
The location for submitting initial tax registration documents for households and individuals registering directly with the tax authority shall comply with the provisions of Clause 3, Article 31; Clauses 2 and 3, Article 32 of the Law on Tax Administration and the following regulations:
1. For households and individuals specified in points i, k, l, and n of Clause 2, Article 4 of this Circular, the use of personal identification numbers instead of tax identification numbers is permitted as stipulated in Clause 5, Article 5 of this Circular.
a) In the case of households and individuals conducting business as stipulated in point i, clause 2, Article 4 of this Circular
a.1) Application submission location:
– At the Tax Office or the regional Tax Office where the business is located (in the case of households or individuals conducting business with a fixed business location), or where the individual owns real estate for rent.
– At the Tax Office or the regional Tax Office where the individual business resides, in cases where the individual business does not have a fixed business location.
a.2) Tax registration documents:
The tax registration form No. 03-ĐK-TCT issued together with this Circular, or tax declaration documents as prescribed by the law on tax administration.
b) In cases where individuals specified in points k and n of Clause 2, Article 4 of this Circular pay personal income tax through the income-paying agency and authorize the income-paying agency to register the tax for the individual or their dependents.
b.1) Application submission location:
– At the income-paying agency.
– In cases where an individual pays personal income tax to multiple income-paying agencies in the same tax period, the individual may only authorize tax registration at one income-paying agency and notify the other income-paying agencies of their personal identification number and that of their dependents for use in tax deduction, declaration, and payment.
b.2) Tax registration documents for individuals or dependents include: Authorization letter Form No. 41/UQ-ĐKT issued together with this Circular.
b.3) The income-paying agency is responsible for compiling the individual's tax registration information into tax registration form No. 05-ĐK-TH-TCT issued with this Circular, and compiling the dependent's tax registration information into tax registration form No. 20-ĐK-TH-TCT issued with this Circular, and submitting it to the tax authority directly managing the income-paying agency.
Income-paying agencies use the personal identification numbers of individuals and dependents for tax deductions, declarations, and payments as prescribed by law.
c) In cases where individuals specified in points k and n of Clause 2, Article 4 of this Circular pay personal income tax without going through the income-paying agency or without authorizing the income-paying agency to register for tax.
c.1) Application submission location:
– At the Tax Department where the individual works, for resident individuals who have income from salaries and wages paid by international organizations, embassies, and consulates in Vietnam but these organizations have not yet deducted tax.
– At the Tax Department in the locality where the work takes place in Vietnam for individuals with income from salaries and wages paid by organizations or individuals from abroad.
– At the District Tax Office, or the regional tax office where the individual resides, in other cases.
c.2) Tax registration documents:
– For individuals with taxable income: Tax registration declaration form No. 05-ĐK-TCT issued together with this Circular.
– For dependents: Tax registration declaration form No. 20-ĐK-TCT issued together with this Circular.
d) In the case of households and individuals (except for tax registration cases specified in points a, b, and c of this section) registering for tax through tax declaration documents:
d.1) Application submission location:
At the Tax Office, the regional Tax Office where the household or individual has obligations to the state budget.
d.2) Tax registration documents:
– Tax declaration documents as prescribed by law on tax administration. In cases where the tax authority and the state management agency have established an information exchange system, the tax authority will base its decision on the Information Transfer Form sent by the state management agency if no tax declaration documents are available.
d) After initial tax registration, if an individual engages in business activities or establishes additional business locations beyond the registered business address, the individual shall use their personal identification number to declare and pay taxes to the Tax Department where the business activities take place, in accordance with tax management laws.
2. For individuals specified in points i, k, l, and n of Clause 2, Article 4 of this Circular, the tax authority shall issue a tax identification number in accordance with point a, Clause 4, Article 5 of this Circular.
a) In the case of individual business activities as stipulated in point i, clause 2, Article 4 of this Circular
a.1) Application submission location:
– At the Tax Office or the regional Tax Office where the business is located (in the case of individuals conducting business with a fixed business location), or where the individual owns real estate for rent.
– At the Tax Office or the regional Tax Office where the individual business resides, in cases where the individual business does not have a fixed business location.
a.2) Tax registration documents:
– Tax registration declaration form No. 03-ĐK-TCT issued together with this Circular or tax declaration documents as prescribed by law on tax administration.
– A copy of the individual's valid passport; or a copy of a valid document for individuals conducting business activities involving the buying, selling, and exchange of goods at border markets as stipulated in Article 16 of Government Decree No. 14/2018/ND-CP dated January 23, 2018, detailing border trade activities.
b) In cases where individuals specified in points k and n of Clause 2, Article 4 of this Circular pay personal income tax through the income-paying agency and authorize the income-paying agency to register the tax for the individual or their dependents.
b.1) Application submission location:
– At the income-paying agency.
– In cases where an individual pays personal income tax to multiple income-paying agencies in the same tax period, the individual only authorizes tax registration at one income-paying agency to obtain a tax identification number from the tax authority. The individual must notify the other income-paying agencies of their own tax identification number and that of their dependents for use in tax deduction, declaration, and payment.
b.2) Tax registration documents for individuals or dependents include:
– Authorization document Form No. 41/UQ-ĐKT issued together with this Circular;
– A copy of the individual's or dependent's valid passport or a copy of other valid legal personal identification documents (if a passport is not available).
b.3) The income-paying agency is responsible for compiling the individual's tax registration information into tax registration form No. 05-ĐK-TH-TCT issued with this Circular, and compiling the dependent's tax registration information into tax registration form No. 20-ĐK-TH-TCT issued with this Circular, and submitting it to the tax authority directly managing the income-paying agency.
The income-paying entity uses the tax identification number issued by the tax authority to the individual and their dependents for tax deductions, declarations, and payments in accordance with the law.
c) In cases where individuals specified in points k and n of Clause 2, Article 4 of this Circular pay personal income tax without going through the income-paying agency or without authorizing the income-paying agency to register for tax.
c.1) Application submission location:
– At the Tax Department where the individual works, for resident individuals who have income from salaries and wages paid by international organizations, embassies, and consulates in Vietnam but these organizations have not yet deducted tax.
– At the Tax Department in the locality where the work takes place in Vietnam for individuals with income from salaries and wages paid by organizations or individuals from abroad.
c.2) Tax registration documents:
– For individuals with taxable income:
+ Tax registration declaration form No. 05-ĐK-TCT issued together with this Circular and a copy of the individual's valid passport.
+ A copy of the appointment letter 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.
– For dependents:
+ Tax registration declaration form No. 20-DK-TCT issued together with this Circular;
+ A copy of the dependent's valid passport or a copy of other valid legal personal identification documents (if no passport is available).
d) In cases where individuals (except for the cases specified in points a, b, and c of this section) register for tax through tax declaration documents:
d.1) Application submission location:
At the Tax Office, the regional Tax Office where the individual has obligations to the state budget.
d.2) Tax registration documents:
– Tax declaration documents as prescribed by law on tax administration. In cases where the tax authority and the state management agency have established an information exchange system, the tax authority will base its decision on the Information Transfer Form sent by the state management agency if no tax declaration documents are available.
– A copy of the individual's valid passport or a copy of other valid legal personal identification document (if a passport is not available).
d) After initial tax registration, if an individual engages in business activities or establishes additional business locations beyond the registered business address, the individual shall use the assigned tax identification number to declare and pay taxes to the Tax Department where the business activities take place, in accordance with tax management laws.
3. For individuals who deduct and pay taxes on behalf of other taxpayers, individuals authorized by the tax authority to collect taxes as stipulated in points g and m, Clause 2, Article 4 of this Circular.
a) Location for submitting documents: as stipulated in points a, c, and d of Clause 6, Article 7 of this Circular.
b) Tax registration documents: to be prepared as prescribed in points a, c, and d of Clause 6, Article 7 of this Circular.
4. For taxpayers who are foreign individuals not residing in Vietnam as stipulated in point e, clause 2, Article 4 of this Circular, and who directly register for tax, they shall submit their initial tax registration application in accordance with the Circular of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration.
Article 23. Processing of initial tax registration applications and issuance of tax registration certificates and notification of tax identification numbers.
1. Regarding the tax registration dossier of taxpayers as prescribed in Clause 1, Article 22 of this Circular.
a) In cases where the application is complete and the individual's information matches the information in the National Population Database:
a.1) The tax authority shall update the information on the tax registration file into the Tax Registration Application System within 03 (three) working days from the date the tax authority receives the complete file from the taxpayer and notify the taxpayer of the correct matching result via the email address or phone number registered by the individual, and simultaneously notify the individual of the tax code to use until June 30, 2025.
a.2) In the case of tax registration dossiers of household businesses and individual business owners as prescribed in point a, clause 1, Article 22 of this Circular, the tax authority shall issue a “Tax Registration Certificate” form No. 10-MST issued together with this Circular to the household business owner or individual business owner within 03 (three) working days from the date the tax authority receives the complete dossier of the taxpayer.
b) In cases where the application is incomplete or the individual's information does not match the information in the National Population Database:
b.1) The tax authority shall send a Notice of Non-Acceptance of Application Form No. 01-2/TB-TDT issued with Circular No. 19/2021/TT-BTC (for electronic applications) or a Notice of Additional Explanation of Information and Documents Form No. 01/TB-BSTT-NNT in Appendix II issued with Decree No. 126/2020/NĐ-CP (for paper applications) to the taxpayer within 02 (two) working days from the date of receipt of the application so that the taxpayer can adjust the information or resubmit another tax registration application.
b.2) In cases where individuals register for tax through the income-paying agency, the tax authority shall notify the income-paying agency of the list of individuals whose information does not match the information in the National Population Database using Form No. 40/TB-ĐKT issued with this Circular within 02 (two) working days from the date of receiving the application. The income-paying agency is responsible for notifying each individual of the results and resubmitting the tax registration application after the individual has corrected the information.
2. Regarding the tax registration dossier of taxpayers as prescribed in Clauses 2 and 3 of Article 22 of this Circular.
a) If the tax registration application meets the requirements for tax identification number issuance, the tax authority shall issue a Tax Registration Certificate or Tax Identification Number Notification as prescribed in Clauses 1 and 2 of Article 34 of the Law on Tax Administration to the taxpayer as follows:
a.1) The "Tax Registration Certificate" form No. 10-MST issued together with this Circular is granted by the tax authority to individual business owners who submit tax registration applications as prescribed in point a, clause 2, Article 22 of this Circular.
a.2) 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 individual or income-paying agency to register for tax in accordance with the provisions of points b, c, and d, Clause 2, Article 22 of this Circular.
In cases where individuals register for tax through the income-paying agency, the income-paying agency is responsible for notifying each individual of their tax identification number for use in tax deduction, declaration, and payment in accordance with the law.
In cases where individuals register for tax through tax declaration documents as prescribed in point d, clause 2, Article 22 of this Circular, and the tax authority calculates the tax and issues a Payment Notice in accordance with the law on tax administration, the tax identification number assigned will be recorded on the Payment Notice.
a.3) The "Notification of Tax Identification Number for Substitute Tax Payment" form No. 11-MST issued together with this Circular is issued by the tax authority to individuals registered for tax purposes to deduct and pay taxes on behalf of others as prescribed in Clause 3, Article 22 of this Circular.
a.4) The tax authority shall process the application and return the results, namely the “Tax Registration Certificate”, “Notification of Individual Tax Identification Number”, and “Notification of Tax Identification Number for Substitute Tax Payment”, to the taxpayer via the General Department of Taxation's electronic portal within 03 (three) working days from the date the tax authority receives the taxpayer's complete application as prescribed in Clauses 2 and 3 of Article 22 of this Circular. In case the taxpayer registers to receive the results directly at the tax authority or via postal service, the tax authority is responsible for sending the results through the one-stop service department of the tax authority or through public postal service to the taxpayer's registered address.
b) In cases where the tax registration application does not meet the requirements for tax identification number issuance, the tax authority shall send a Notice of Rejection of Application Form No. 01-2/TB-TĐT issued with Circular No. 19/2021/TT-BTC (for electronic applications) or a Notice of Additional Explanation of Information and Documents Form No. 01/TB-BSTT-NNT in Appendix II issued with Decree No. 126/2020/NĐ-CP (for paper applications) to the taxpayer within 02 (two) working days from the date of receipt of the application so that the taxpayer can adjust the information or resubmit another tax registration application.
In cases where individuals register for tax through the income-paying agency, the tax authority shall notify the income-paying agency of the list of individuals ineligible for a tax identification number using Form No. 40/TB-ĐKT issued with this Circular within 02 (two) working days from the date of receiving the application, clearly stating the reason for refusal and the requirements for the taxpayer. The income-paying agency is responsible for notifying each individual of the reason for not being granted a tax identification number so that they can adjust and supplement their personal information. The income-paying agency shall resubmit the tax registration application to the tax authority after the adjustments and supplements have been made in order to obtain a tax identification number for the individual as prescribed.
Article 24. Reissuance of Tax Registration Certificate and Tax Identification Number Notification
Tax registration certificates and tax identification number notifications 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 or Tax Identification Number Notification, the taxpayer shall submit a written request for re-issuance of the Tax Registration Certificate or Tax Identification Number Notification (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 and Tax Identification Number Notification via the General Department of Taxation's electronic portal within 02 (two) working days from the date of receiving complete documents as prescribed. In cases where the taxpayer registers to receive the results directly at the tax authority or via postal service, the tax authority is responsible for sending the results through the one-stop service department of the tax authority or via public postal service to the taxpayer's registered address.
Section 2. CHANGES TO TAX REGISTRATION INFORMATION
Article 25. Location for submitting and documents for changes to tax registration information
The location for submitting tax registration information change applications for business households, family households, and individuals shall comply with the provisions of Article 36 of the Law on Tax Administration and the following regulations:
1. Household businesses, family businesses, and individual businesses that change their tax registration information but do not change the tax authority directly managing them.
a) Household businesses registered for tax under the integrated one-stop mechanism must update their tax registration information along with the changes to their business registration details with the business registration authority.
b) Households and individual businesses as stipulated in point i, clause 2, Article 4 of this Circular shall submit the application for change of information to the tax authority directly managing them. The application includes:
– The tax registration information adjustment and supplement declaration form No. 08-MST issued together with this Circular.
– A copy of the individual's valid passport if the information on this document has changed for individuals engaged in business activities who are subject to the tax authority's issuance of a tax identification number as stipulated in point a, clause 4, Article 5 of this Circular.
2. For business households registered for tax under the integrated one-stop mechanism, when changing their registered office address to a different province or centrally-administered city, or changing their registered office address to a different district within the same province or centrally-administered city, resulting in a change of the directly managing tax authority, the following procedures shall apply:
a) At the departure location
Household businesses must submit the tax registration information change application to the tax authority directly managing them (the tax authority where they are moving from) to complete the tax procedures before registering the change of registered office address with the business 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.
b) After receiving the Notice of Taxpayer Relocation (Form No. 09-MST) issued with this Circular from the tax authority of the previous location, the business household shall register the change of registered address at the business registration authority in accordance with the law on business household registration.
3. Households and individual businesses as stipulated in point i, clause 2, Article 4 of this Circular, when changing their registered address to another province or centrally-administered city, or changing their registered address to another district within the same province or centrally-administered city, resulting in a change of the tax authority directly managing them.
a) At the departure location
Household businesses and individual business owners must submit tax registration information change applications to the tax authority directly managing them (the tax authority from which they are transferring). The application submitted to the tax authority from which they are transferring includes: Tax registration information adjustment and supplementation declaration form No. 08-MST issued with this Circular.
b) At the destination
Household businesses and individual business owners must submit their tax registration information change application to the Tax Sub-department or Regional Tax Sub-department of the new location within 10 (ten) working days from the date the tax authority of the previous location issues the Notice of Taxpayer Relocation (Form No. 09-MST) issued with this Circular. The tax registration information change application is the Application for Relocation at the Tax Authority of the new location (Form No. 30/ĐK-TCT) issued with this Circular.
4. For individuals specified in points k, l, and n of Clause 2, Article 4 of this Circular, when there are changes to their tax registration information and that of their dependents (including cases of changes to the directly managing tax authority), they shall submit the 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 or does not authorize the income-paying agency) as follows:
a) Documents for changing tax registration information submitted through the income-paying agency include: Authorization letter No. 41/UQ-ĐKT issued with this Circular (for cases where no authorization letter has been previously given to the income-paying agency). If the individual or dependent is subject to the tax authority's issuance of a tax identification number as stipulated in point a, clause 4, Article 5 of this Circular, a copy of the passport with the updated information related to the individual's or dependent's tax registration must be submitted.
The income-paying agency is responsible for compiling changes in individual information into Tax Registration Declaration Form No. 05-ĐK-TH-TCT, and changes in dependent information into Tax Registration Declaration Form No. 20-ĐK-TH-TCT issued with this Circular, and submitting them to the tax authority directly managing the income-paying agency.
b) Documents for changing tax registration information in cases where submission is made directly to the tax authority include: Tax registration information adjustment and supplementation declaration form No. 08-MST or form No. 20-ĐK-TCT issued with this Circular. If the individual or dependent is subject to the tax authority's issuance of a tax identification number as stipulated in point a, clause 4, Article 5 of this Circular, a copy of the individual's or dependent's valid passport must be submitted if the tax registration information on this document has changed.
5. For taxpayers who are foreign individuals not residing in Vietnam as stipulated in point e, clause 2, Article 4 of this Circular, and who directly register for tax, they shall submit the application for change of tax registration information in accordance with the Circular of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration.
Article 26. 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. Households and individuals change their tax registration information as prescribed in Clauses 1 and 4 of Article 25 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. Business households, family businesses, and individual businesses that change their tax registration information as prescribed in Clauses 2 and 3 of Article 25 of this Circular.
a) At the tax office from which the transfer is made:
Within 05 (five) working days from the date of signing the decision on administrative penalties for tax violations or the inspection conclusion (for dossiers subject to inspection at the taxpayer's premises), 07 (seven) working days from the date of receiving the taxpayer's dossier (for dossiers not subject to inspection at the taxpayer's premises), and at the same time the taxpayer has fulfilled their obligations to the tax authority of the place of relocation as prescribed in Clause 3, Article 6 of Decree No. 126/2020/ND-CP, the tax authority shall issue a Notice of Taxpayer Relocation, Form No. 09-MST issued together with this Circular, to the taxpayer and the tax authority of the place of relocation.
After the aforementioned deadline, if the taxpayer has not fulfilled their obligations to the tax authority of the previous location, the deadline for the tax authority of the previous location to issue the Notice of Taxpayer Relocation (Form No. 09-MST issued with this Circular) shall be redefined as 03 (three) working days from the date the taxpayer fulfills their obligations to the tax authority of the previous location.
The determination of taxpayers subject to on-site inspections shall be carried out in accordance with the provisions of the law on tax administration.
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, issuing the Tax Registration Certificate or the Tax Identification Number Notification with updated information and sending it to the taxpayer.
3. In cases where a business household or individual business changes its tax registration information as prescribed in Clauses 2 and 3 of Article 25 of this Circular, and has completed the procedures at the tax authority where it moved from but has not submitted the application for changing its registered address to the business registration authority (for business households registering for tax under the integrated one-stop mechanism) or to the tax authority where it moved to (for individual businesses as prescribed in point i, Clause 2, Article 4 of this Circular), the tax authority shall proceed similarly to Clause 3 of Article 11 of this Circular.
Section 3. TEMPORARY SUSPENSION OF OPERATIONS AND BUSINESS ACTIVITIES
Article 27. 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 date, business households, family businesses, and individual businesses must notify the authorities as prescribed in Clauses 1 and 2 of Article 37 of the Law on Tax Administration, Article 4 of Decree No. 126/2020/ND-CP, and the following regulations:
1. Households and individual businesses as stipulated in point i, clause 2, Article 4 of this Circular, which are not subject to business registration, shall send Notification Form No. 23/DK-TCT issued together with this Circular to the tax authority directly managing them and the tax authority where their business activities take place, within the time limit stipulated in point c, clause 1, clause 3 and clause 4, Article 4 of Decree No. 126/2020/ND-CP.
2. After the tax authority has issued a Notice that the taxpayer is not operating at the registered address, the business household must carry out the procedure to restore the tax identification number as prescribed in Clause 2 of Article 33 and Clause 2 of Article 34 of this Circular before registering for temporary suspension of business operations with the business registration authority.
In cases where a business household does not carry out the procedures for restoring its tax identification number as prescribed in Clause 2, Article 33 and Clause 2, Article 34 of this Circular, but is approved by the business registration authority to temporarily suspend business operations in accordance with the law on business household registration, the tax authority will not update the temporary suspension status of the business household on the Tax Registration Application System.
Article 28. 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 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 Decree No. 126/2020/ND-CP and the following regulations:
1. Regarding the notification of temporary suspension of business operations or resumption of business operations before the deadline by household businesses and individual businesses as stipulated in Clause 1, Article 27 of this Circular:
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 issued together with this Circular) to the taxpayer within 02 (two) working days from the date of receiving the taxpayer's complete application as prescribed.
2. In cases where a business household registers for tax purposes along with its business registration, the tax authority will update the information on temporary suspension or resumption of business operations of the business household in the Tax Registration Application System upon receiving information exchange transactions regarding temporary suspension or resumption of business operations from the business registration authority, except in cases where the business household is notified by the tax authority that it is not operating at its registered address.
Section 4. Termination of the Validity of the Tax Identification Number
Article 29. Documents for terminating the validity of a tax identification number.
1. The dossier for terminating the tax identification number of a business household registered for tax under the integrated one-stop mechanism in the case of business household cessation is the information about the cessation of business household activities sent by the business registration agency to the tax authority via the National Information System on Business Registration.
2. The documents required for terminating the tax identification number of a household or individual business as stipulated in point i, clause 2, Article 4 of this Circular, in the case of business cessation, are the Request for Termination of Tax Identification Number Form No. 24/ĐK-TCT issued together with this Circular.
3. Documents for terminating the tax identification number of a household or individual as stipulated in points i, k, l, and n of Clause 2, Article 4 of this Circular, in cases where the individual dies, goes missing, or loses legal capacity, are relevant documents from competent authorities confirming the individual's death, disappearance, or loss of legal capacity (Death certificate or death notice or other documents replacing a death notice as prescribed by law on civil registration, or a court decision declaring a person deceased, missing, or incapacitated); or information in the National Population Database identifying the individual as deceased or missing.
4. The dossier for terminating the tax identification number of a business household registered for tax under the integrated one-stop mechanism; or a household or individual business as stipulated in point i, clause 2, Article 4 of this Circular, in cases where the tax authority notifies that the business is not operating at the registered address, is the Notice of Taxpayer Not Operating at the Registered Address as stipulated in Article 32 of this Circular.
5. When an individual business ceases operations at a business location other than their registered headquarters, the individual business is responsible for notifying the tax authority managing tax collection at the location of the business. The required documentation is the Notice of Termination of Business Location Operations, Form No. 24.1/ĐK-TCT, issued together with this Circular.
Article 30. Obligations to be fulfilled before the tax identification number expires.
1. For business households registering for tax under the integrated one-stop mechanism; household businesses and individual businesses as stipulated in point i, clause 2, Article 4 of this Circular must fulfill the obligations arising from business activities before the tax identification number expires due to the cessation of business operations as follows:
– Fulfill all invoice obligations as required by law if invoices are used.
– Complete the submission of tax returns, pay taxes, and process any overpaid tax amounts in accordance with Articles 43, 44, 47, 60, 67, 68, 70, and 71 of the Law on Tax Administration to the tax authorities (for business households, family businesses, and individual businesses paying taxes using the declaration method).
– Taxpayers 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 with the tax authorities (for business households, family businesses, and individual businesses paying taxes using the lump-sum method).
2. 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 directly managing tax authority 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.
3. Individuals specified in points k, l, and n of Clause 2, Article 4 of this Circular must fulfill their tax obligations and handle any overpaid amounts in accordance with Articles 60, 67, 69, 70, and 71 of the Law on Tax Administration with the tax authorities before the tax identification number is terminated.
4. When the tax identification number of a business household, family business, or individual business ceases to be valid upon termination of business operations, the tax identification number of the business household representative, family business representative, or individual business representative remains valid and continues to be used to fulfill other tax obligations of that individual.
Article 31. Processing of applications for termination of tax identification numbers and delivery of results.
1. Processing applications for termination of tax identification numbers in accordance with Clauses 1 and 2 of Article 29 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 with this Circular) 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 or information from the business registration authority. Simultaneously, update the information and change the status of the taxpayer's tax identification number to "Taxpayer has ceased operations and has not completed the procedures for terminating the validity of the tax identification number" 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 date of issuance of the notice.
a.2) Coordinate with the tax authority managing revenue collection in the location of the business to handle the taxpayer's obligations at the tax authority managing the business location (submitting complete tax declaration documents, fulfilling tax payment obligations, invoices, and handling any overpaid taxes (if any)), and processing tax offsetting or refunds in accordance with 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.
a.4) Request the Customs authority to verify that business households, family businesses, and individual businesses have fulfilled their obligations to pay taxes and other revenues belonging to the state budget for import and export activities as stipulated in Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures; customs inspection and supervision; Export taxes, import taxes and tax management for exported and imported goods (amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018) and Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Ministry of Finance guiding electronic transactions in the tax field (amended and supplemented by Circular No. 46/2024/TT-BTC dated July 9, 2024) within 3 working days from the date of issuance of the Notice regarding the taxpayer ceasing operations and undergoing procedures to terminate the validity of the tax code.
a.5) Issue a Notice of Taxpayer Termination of Tax Identification Number (Form No. 18/TB-ĐKT) issued with this Circular within 03 (three) working days from the date the taxpayer has completed their tax obligations for business activities as prescribed by the Law on Tax Administration and Clauses 1 and 2 of Article 30 of this Circular; update the information and change the status of the taxpayer's tax identification number to "Taxpayer has ceased operations and has completed the procedure for terminating the tax identification number" on the same working day or at the latest at the beginning of the next working day following the date of issuance of the Notice. For business households registered for tax together with business registration, this shall be replaced by a Notice of Taxpayer Completion of Tax Obligations to Submit Termination of Operations Documents to the Business Registration Authority (Form No. 28/TB-ĐKT) issued with this Circular.
b) The tax authority managing the revenue collection at the location of the business premises of the household business or individual business whose operations have ceased shall:
b.1) Perform the tasks specified in points a.2 and a.3 of this section with respect to tax obligations arising at the location of the business premises.
b.2) Update the information of taxpayers who have fulfilled their tax obligations in the Tax Registration Application System on the same working day or at the latest at the beginning of the next working day after the taxpayer fulfills their tax payment obligations at the tax authority managing the revenue.
2. Processing applications for termination of tax identification numbers in accordance with Clause 3, Article 29 of this Circular.
The tax authority directly managing the taxpayer shall update the information and change the tax identification number status of the taxpayer to "Taxpayer has ceased operations and has not completed the procedures for terminating the validity of the tax identification number" in the Tax Registration Application System on the same working day or at the latest at the beginning of the next working day after receiving the documents from the competent authority confirming that the individual has died, is missing, or has lost their civil capacity, or information in the National Population Database confirming that the individual has died or is missing.
In cases where an individual has fulfilled their tax obligations as stipulated in the Law on Tax Administration and Clauses 1, 2, and 3 of Article 30 (in cases where the individual is also a representative of a business household, family business, or individual business), or Clause 3 of Article 30 of this Circular (in cases where the individual is not a representative of a business household, family business, or individual business), the tax authority shall terminate the taxpayer's tax identification number as prescribed.
3. Upon receiving information on the termination of business operations of a household business location transmitted by the National Business Registration Information System, or notification of termination of business operations of an individual business location as stipulated in Clause 5, Article 29 of this Circular, the tax authority managing revenue collection at the location of the business location shall coordinate with the tax authority directly managing the household business or individual business to urge and handle the tax obligations of the household business or individual business at the tax authority managing revenue collection at the location of the business location (submitting complete tax declaration documents, fulfilling tax payment obligations, invoices, and handling any overpaid tax (if any)), and processing tax obligations offsetting or refunding them in accordance with the law.
Article 32. Termination of tax identification number for household businesses and individual businesses in cases where the tax authority issues a Notice of Non-Operating at the Registered Address.
1. The tax authority shall follow the procedures stipulated in Clauses 1 and 2 of Article 17 of this Circular when issuing a Notice that a business household or individual business is not operating at the registered address, and at the same time require the representative of the business household or individual business to be responsible for fulfilling tax and invoice obligations with the managing tax authority as prescribed.
2. After issuing a Notice that the taxpayer is not operating at the registered address, the tax authority shall take the following actions:
a) Update the status for household businesses and individual businesses 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, and simultaneously transmit the information to the National Business Registration Information System on the same day the status "Taxpayer not operating at the registered address" is updated in the Tax Registration Application System.
b) Coordinate when the business registration agency handles violations or revokes the business registration certificate in accordance with the Government's regulations on household businesses. When the tax authority receives information about the revocation of the business registration certificate, the tax authority updates the tax code status of the household business to status 06, reason 13, "Taxpayer not operating at the registered address and business license revoked" on the Tax Registration Application System.
c) In cases where a household business or individual business wishes to terminate its operations (including both voluntary and compulsory termination), the household business or individual business must submit an application for termination of the tax identification number in accordance with Clause 2, Article 29 of this Circular.
The tax authority receives complete documentation, compiles a list of missing tax declarations, the status of invoice usage, the amount of tax and other revenues due or outstanding to the state budget, and imposes penalties for violations of tax and invoice laws up to the time the taxpayer submits the application to terminate the tax identification number as prescribed. The tax authority is not required to verify the taxpayer's operational status at the registered address in this case.
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 or outstanding to the state budget, the tax authority shall change the taxpayer's tax code status to status 06, reason 03 on the Tax Registration Application System.
The tax authority directly managing the business household or individual business shall implement the same provisions as points a.2, a.3, a.4, and a.5 of Clause 1, Article 31 of this Circular; the tax authority managing the revenue source where the business is located shall implement the same provisions as point b of Clause 1, Article 31 of this Circular to terminate the tax identification number of the business household or individual business.
Section 5. RESTORING TAX IDENTIFICATION NUMBER
Article 33. 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 Decree No. 126/2020/ND-CP, and the following regulations:
1. The dossier for restoring the tax identification number for a household business registered for tax along with business registration, upon restoration of its legal status, is the information on the restoration of the household business's legal status sent by the business registration authority to the tax authority via the National Information System on Business Registration.
In cases where a business household is notified by the tax authorities that it is not operating at its registered address, after the business registration authority restores its legal status in accordance with the Government's regulations on business households, the business household must submit an application to restore its tax identification number to the directly managing tax authority as prescribed in Clause 2 of this Article.
2. The dossier for restoring the tax identification number for business households registered under the integrated one-stop mechanism after the tax authority notifies that they are no longer operating at the registered address but whose business registration certificate has not yet been revoked and whose tax identification number has not yet been terminated is a written request for restoration of the tax identification number (Form No. 25/ĐK-TCT issued with this Circular) submitted to the directly managing tax authority before the date the tax authority issues the Notice of Termination of the Tax Identification Number as prescribed.
3. The document required to restore a tax identification number for an individual whose tax identification number has been terminated due to death, disappearance, or loss of legal capacity is a court decision revoking the decision declaring the individual deceased, missing, or lacking legal capacity.
Article 34. Processing applications for tax identification number restoration and providing results.
1. Processing applications for tax code restoration in accordance with Clause 1, Article 33 of this Circular.
When the tax authority receives a request to restore the legal status of a household business in accordance with the Government's regulations on household businesses, sent through the National Business Registration Information System, the tax authority will restore the tax identification number for the taxpayer on the same day the information is received on the Tax Registration Application System.
In cases where a business household is notified by the tax authority that it is not operating at its registered address, the tax authority will update the reason for status 06. After receiving the application for restoration of the tax identification number from the business household submitted to the tax authority as prescribed in Clause 2, Article 33 of this Circular, the tax authority will process it according to the provisions of Clause 2 of this Article.
2. Regarding the processing of applications for tax code restoration as stipulated in Clause 2, Article 33 of this Circular, the tax authority shall proceed similarly to points b and d, Clause 1, Article 19 of this Circular.
3. Processing applications for tax code restoration in accordance with Clause 3, Article 33 of this Circular.
When the tax authority receives a Court Decision revoking a Decision declaring an individual deceased, missing, or lacking legal capacity, the tax authority shall restore the individual's tax identification number on the Tax Registration Application System within 03 (three) working days from the date of receiving the Court Decision.
Chapter IV
ORGANIZATION OF IMPLEMENTATION
Article 35. 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 shall publicly disclose taxpayer information. If the publicly disclosed information is inaccurate, the tax authority shall correct the information and publicly disclose the corrected content.
Article 36. Application of the National Population Database, electronic identification and authentication in tax registration procedures.
1. Tax authorities shall utilize personal information from the National Population Database in accordance with the roadmap for connecting and sharing information between the National Population Database and the Tax Database to process tax registration procedures for taxpayers as stipulated in this Circular, and must store and preserve information and data securely and confidentially in accordance with the law. If the information is already available in the National Population Database and has been connected and shared with the Tax Database, taxpayers are not required to re-declare it to the tax authorities.
2. Organizations and individuals using electronic identification accounts created by the Electronic Identification and Authentication System shall carry out tax registration procedures as prescribed in this Circular in an electronic environment as stipulated in Government Decree No. 69/2024/ND-CP dated June 25, 2024, on electronic identification and authentication. Tax authorities shall receive and process electronic tax registration dossiers of organizations and individuals in accordance with Circular No. 19/2021/TT-BTC and Circular No. 46/2024/TT-BTC dated July 9, 2024, amending and supplementing some articles of Circular No. 19/2021/TT-BTC.
Individuals who have registered and activated a Level 2 electronic identity account as stipulated in Clause 2, Article 10, Clause 2, Article 11, and Article 14 of Decree No. 69/2024/ND-CP to carry out tax registration procedures with the tax authority are not required to submit a copy of their passport in the tax registration dossier as stipulated in Clause 2, Article 22, and Clause 1, Article 25 of this Circular if the passport has already been integrated into the electronic identity account.
Article 37. Processing procedures for taxpayers according to the contingency plan.
1. The tax authority shall process tax registration procedures for taxpayers as stipulated in this Circular according to the contingency procedure in the following cases:
a) The tax registration application system, or the National Business Registration Information System, or the National Population Database System experiences a technical problem.
b) Other cases of force majeure.
2. Based on the estimated time for resolving issues with the Tax Registration Application System, the National Information System on Business Registration, or the National Population Database System, the General Department of Taxation will notify taxpayers in advance of the estimated time to process procedures according to the contingency plan, except in cases of force majeure.
3. The processing of procedures for taxpayers under the contingency plan is carried out according to the paper-based document processing procedure.
4. Within 30 days of receiving notification from the General Department of Taxation that the Tax Registration Application System has completed troubleshooting, the tax authority must update and supplement the data and information already processed for taxpayers according to the backup procedure into the Tax Registration Application System.
Article 38. Enforcement
1. This Circular shall take effect from February 6, 2025, replacing Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance guiding tax registration, except for the cases stipulated in Clause 2 of this Article.
2. The tax identification number issued by the tax authority to individuals, households, and business households will be in effect until June 30, 2025. From July 1, 2025, taxpayers, tax authorities, and other agencies, organizations, and individuals involved in the use of tax identification numbers as stipulated in Article 35 of the Law on Tax Administration shall use personal identification numbers instead of tax identification numbers.
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 39. Transitional provisions
1. Tax registration applications, changes to tax registration information, temporary suspension of business operations, 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.
2. In cases where business households, family households, and individuals are eligible to use personal identification numbers instead of tax identification numbers as stipulated in Clause 5, Article 5 of this Circular, and have been issued tax identification numbers before July 1, 2025, and the tax registration information of the business household representative, family household representative, or individual matches the individual's information stored in the National Population Database, then these business households, family households, and individuals may use personal identification numbers instead of tax identification numbers starting from July 1, 2025, including adjustments and additions to tax obligations arising from the previously issued tax identification numbers. Simultaneously, the tax authorities will monitor and manage all data of business households, family households, and individuals, as well as data on dependent family allowance registrations, using personal identification numbers.
3. In cases where a business household, family household, or individual has been issued a tax identification number before July 1, 2025, but the tax registration information of the business household representative, family household representative, or individual does not match the individual's information stored in the National Population Database or is incomplete, the tax authority will update the tax identification number status of the business household, family household, or individual to status 10 "Tax identification number awaiting update of personal identification number". The taxpayer must carry out the procedure for changing tax registration information with the tax authority as prescribed in Clauses 1 and 4 of Article 25 of this Circular to ensure that the information matches the National Population Database before using the personal identification number instead of the tax identification number as prescribed in Clause 2 of Article 38 of this Circular.
4. In cases where an individual has been issued more than one tax identification number, the taxpayer must update the personal identification number information for the issued tax identification numbers so that the tax authority can integrate the tax identification numbers into the personal identification number, consolidating the taxpayer's tax data according to the personal identification number.
Once the tax identification number has been integrated into the personal identification number, invoices, documents, tax records, and other legally valid papers that have been created using the individual's tax identification number can continue to be used to carry out administrative tax procedures and prove the fulfillment of tax obligations without having to adjust the tax identification number information on invoices, documents, and tax records to the personal identification number.
5. Business households, family households, and individuals can check whether their tax registration information matches the National Population Database on the General Department of Taxation's electronic portal at https://www.gdt.gov.vn, or on the General Department of Taxation's e-Tax page at thuedientu.gdt.gov.vn, or on their electronic tax transaction account in the icanhan or eTaxMobile application (if the individual has been granted an electronic tax transaction account with the tax authority). In case of errors, taxpayers should contact the directly managing tax authority or the Tax Sub-department or the regional Tax Sub-department where the individual resides to update the correct information in the Tax Registration Application System.
Article 40. Responsible for implementing
1. The General Department of Taxation is responsible for organizing and implementing guidance for tax authorities at all levels on tax registration, issuance of tax identification numbers, issuance of tax registration certificates, issuance of tax identification number notifications, and management and use of tax identification numbers; building a database of business households and individual businesses to serve tax management work, and providing complete information to taxpayers to fulfill their tax obligations according to tax laws.
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. The tax authority is responsible for restoring the taxpayer's tax identification number to correct errors made by the tax authority in cases where the taxpayer's tax identification number was terminated improperly according to the provisions of tax management law, or where the termination of the taxpayer's tax identification number was not carried out in accordance with the prescribed procedures; or restoring the taxpayer's tax identification number to facilitate transactions requiring the use of the tax identification number in cases where the taxpayer incurs additional obligations to the state budget as a result of processing by the competent authority after the tax authority had terminated the tax identification number.
4. Taxpayers, organizations, and individuals concerned who are subject to this Circular shall fully comply with the instructions contained in this Circular.
In cases where an individual is a Vietnamese citizen who has not yet been issued a personal identification number, that individual must contact the commune-level police agency to collect information into the National Population Database and be issued a personal identification number before carrying out tax registration procedures as prescribed 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.
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Recipients: |
KT MINISTER |