Circular 105/2020/TT-BTC dated December 03, 12 guiding tax registration

CIRCULARS

GUIDELINES ON TAX REGISTRATION

Pursuant to the Law on Tax Administration No. 38 / 2019 / QH14 dated 13 / 06 / 2019;

Pursuant to the Laws on taxes, fees, charges and other state budget revenues and guiding documents;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 7 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 promulgates a Circular guiding tax registration.

Chapter I

GENERAL RULES #

Article 1. Scope

This Circular details the subject of tax registration directly with the tax authority as prescribed at Point b, Clause 1, Article 30 of the Law on Tax Administration; tax code structure; tax registration documents, procedures and forms (including initial tax registration; issuance of tax registration certificates, tax identification number notices; notice of change in tax registration information; notice of temporary cessation of operation , business; invalidation of tax identification numbers; reinstatement of tax identification numbers; tax registration in case of reorganization of enterprises or organizations) as prescribed at Point c, Clause 2, Article 30, Articles 31, 34, 36, 37, 38, 39, 40 Law on Tax Administration.

Article 2. Subject of application

Subjects of application of the provisions of this Circular include: Taxpayers; tax management department; tax administration officials; other relevant state agencies, organizations and individuals as prescribed in Article 2 of the Law on Tax Administration.

Article 3. Explain words

In this Circular, the terms below are construed as follows:

1. “Management unit” means a taxpayer with dependent units.

2. “A dependent unit of an enterprise or cooperative” means a branch or representative office of an enterprise or cooperative in accordance with the law on business registration and registration of cooperatives.

3. “Business location of enterprises or cooperatives” shall comply with the provisions of law on business registration and registration of cooperatives.

4. “A dependent unit of an economic organization or other organization” means a branch, representative office, or other specific place where the organization's operations and business are conducted.

5. “Business place of business household or individual” means a shop, shop or other specific place conducting business activities of a business household or business individual.

6. "Petroleum contract" means a contract or agreement on prospecting, exploration, field development and oil and gas exploitation in accordance with the Petroleum Law.

7. “Income paying agency” means an organization or individual that pays incomes from salaries and wages for tax registration to employees and their dependents.

8. "Tax registration application system" is a component of the centralized tax management application system built, managed and used uniformly by the General Department of Taxation throughout the tax industry to perform the management work. tax on tax registration.

9. "National information system on business registration, registration of cooperatives" means a professional information system on business registration, registration of cooperatives of business registration agencies, agencies cooperative registration agency in accordance with the law on enterprise registration and registration of cooperatives.

Article 4. Objects of tax registration

1. Tax registration subjects include:

a) Taxpayers who are subject to tax registration through the one-stop-shop mechanism as prescribed at Point a, Clause 1, Article 30 of the Law on Tax Administration.

b) Taxpayers who are subject to direct tax registration with tax authorities as prescribed at Point b, Clause 1, Article 30 of the Law on Tax Administration.

2. Taxpayers subject to direct tax registration with tax authorities, including:

a) Enterprises operating in the fields of insurance, accounting, auditing, lawyer, notary or other specialized fields are not required to register their business through the business registration agency as prescribed by law. specialized (hereinafter referred to as Economic Organization).

b) Non-business units, economic organizations of the armed forces, economic organizations of political, socio-political, social, socio-professional organizations doing business in accordance with the provisions of law. but not required to register the business through the business registration agency; organizations of countries sharing a land border with Vietnam that buy, sell and exchange goods at border markets, border-gate markets and markets in border-gate economic zones; representative offices of foreign organizations in Vietnam; cooperative groups are established and operate under the provisions of the Civil Code (hereinafter referred to as economic organizations).

c) Organizations established by a competent authority have no 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 that use foreign humanitarian aid or non-refundable aid to purchase goods and services subject to value-added tax in Vietnam for non-refundable aid. reimbursement, humanitarian aid; diplomatic missions, consular offices and representative offices of international organizations in Vietnam eligible for VAT refund for beneficiaries of diplomatic incentives and immunities; ODA project owners eligible for VAT refund, representative offices of ODA project donors, organizations designated by foreign donors to manage non-refundable ODA programs and projects (hereinafter referred to as: called Other Organizations).

dd) Foreign organizations that do not have legal status in Vietnam, foreign individuals who independently practice business in Vietnam in accordance with Vietnamese law have incomes generated in Vietnam or incur obligations. tax in Vietnam (hereinafter referred to as foreign contractors, foreign sub-contractors).

e) An overseas supplier without a permanent establishment in Vietnam that conducts e-commerce, digital-based business and other services with organizations and individuals in Vietnam (after this is called Overseas Supplier).

g) Enterprises, cooperatives, economic organizations, other organizations and individuals responsible for withholding and paying tax on behalf of other taxpayers must declare and determine their tax obligations separately from those of other taxpayers. pay tax according to the provisions of the law on tax administration (except for income-paying agencies when withholding, paying on behalf of personal income tax); Commercial banks, payment intermediary service providers or organizations and individuals authorized by overseas suppliers are responsible for declaring, withholding and paying tax on behalf of overseas suppliers. hereinafter referred to as organizations and individuals withholding and paying instead). Organizations paying income when deducting and paying PIT on behalf of PIT shall use the issued tax identification number to declare and pay personal income tax withheld and paid on behalf of.

h) Operators, joint operating companies, joint venture enterprises, organizations assigned by the Vietnamese Government to receive Vietnamese shares of oil and gas fields in overlapping areas, contractors, investors If the investor participates in the oil and gas contract, the parent company - Vietnam National Oil and Gas Group represents the host country to receive the profit divided from the oil and gas contracts.

i) Households and individuals engaged in the production and trading of goods and services, including individuals from countries sharing a land border with Vietnam, conducting activities of buying, selling and exchanging goods and services. goods at border markets, border-gate markets, and markets in border-gate economic zones (hereinafter referred to as business households and business individuals).

k) Individuals whose income is subject to personal income tax (except for business individuals).

l) Individuals are dependents according to the provisions of the law on personal income tax.

m) Organizations and individuals authorized to collect by tax authorities.

n) Other organizations, households and individuals have obligations to the state budget.

Article 5. Tax code structure

1. Tax code structure

N₁N₂N₃N₄N₅N₆N₇N₈N₉N₁₀ - N₁₁N₁₂N₁₃

In which:

– First two digits FEMALE₁N₂ is the interval part number of the tax code.

– Seven digits FEMALE₃N₄N₅N₆N₇N₈N₉ is specified according to a definite structure, increasing in the range from 0000001 to 9999999.

– The digit N10 is the check digit.

– Three digits N₁₁N₁₂N₁₃ are numbers from 001 to 999.

– The dash (-) is the character to separate the first 10 digits and the last 3 digits.

2. Enterprise identification number, cooperative identification number, and code number of dependent units of enterprises or cooperatives granted in accordance with the law on business registration and registration of cooperatives are tax identification numbers.

3. Tax code structure classification

a) A 10-digit tax code is used for enterprises, cooperatives, organizations with legal status or organizations without legal status but directly incurring tax obligations; representatives of households, business households and other individuals (hereinafter referred to as independent units).

b) Tax code 13 digits and dash (-) used to separate the first 10 digits and the last 3 digits are used for dependent units and other objects.

c) Taxpayers being economic organizations or other organizations specified at Points a, b, c, d, n, Clause 2, Article 4 of this Circular with full legal status or no legal person status but directly incur tax obligations and take self-responsibility for all tax obligations before the law to be granted a 10-digit tax code; Dependent units established in accordance with the above-mentioned taxpayer's law, if tax obligations arise and directly declare and pay tax, are granted a 13-digit tax code.

d) Foreign contractors and foreign sub-contractors specified at Point dd, Clause 2, Article 4 of this Circular that register to pay contractor tax directly with tax authorities will be granted a 10-digit tax code according to each contract. .

In case a foreign contractor enters into a partnership with Vietnamese economic organizations to conduct business in Vietnam on the basis of a bidding contract and the parties to the joint venture establish a joint venture management board, the joint venture management board shall establish a joint venture management board. name in charge of accounting, having an account at a bank, responsible for issuing invoices; or an economic organization in Vietnam participating in a partnership that is responsible for general accounting and distributing profits to the parties to the partnership, shall be granted a 10-digit tax code to declare and pay tax for the contract.

In case the foreign contractor or foreign sub-contractor has an office in Vietnam and the Vietnamese party declares, deducts and pays tax on behalf of the contractor tax, the foreign contractor or foreign sub-contractor will be granted a code. 10-digit tax number to declare all other tax obligations (except for contractor tax) in Vietnam and provide tax identification number to the Vietnamese party.

dd) The overseas supplier specified at Point e, Clause 2, Article 4 of this Circular does not have a tax code in Vietnam when registering for tax directly with the tax authority and is granted a 10-digit tax code. Overseas suppliers use their granted tax identification numbers to directly declare and pay tax or provide tax identification numbers to organizations and individuals in Vietnam authorized or provided by overseas suppliers. commercial banks, payment intermediary service providers to deduct, pay tax obligations on behalf of and declare in the tax deduction list of overseas suppliers in Vietnam.

e) Organizations and individuals that withhold and pay tax on behalf of according to the provisions of Point g, Clause 2, Article 4 of this Circular shall be granted a 10-digit tax code (hereinafter referred to as the tax code to pay on behalf of) to declare and pay tax. on behalf of foreign contractors, foreign sub-contractors, overseas suppliers, organizations and individuals with business cooperation contracts or documents. Foreign contractors and foreign sub-contractors specified at Point dd, Clause 2, Article 4 of this Circular that are declared and paid by the Vietnamese party on behalf of the contractor shall be granted a 13-digit tax code according to the tax code paid on behalf of the foreign contractor. Vietnamese party to confirm fulfillment of house tax obligations in Vietnam.

When a taxpayer changes his/her tax registration information, suspends operations, does business or resumes business activities ahead of time, terminates the validity of his tax identification number and restores his/her tax identification number as prescribed for a tax code. If the taxpayer's tax number is the taxpayer, the tax identification number shall be updated accordingly by the tax authority according to the information and status of the taxpayer's tax identification number. Taxpayers are not required to submit dossiers as prescribed in Chapter II of this Circular for tax identification numbers to be paid on behalf of.

g) Operators, joint operating companies, joint venture enterprises, organizations assigned by the Government of Vietnam to receive Vietnam's distribution of oil and gas profits in oil and gas fields in overlapping areas according to regulations. specified at Point h, Clause 2, Article 4 of this Circular, a 10-digit tax code shall be granted according to each oil and gas contract or written agreement or other equivalent paper. Contractors and investors participating in oil and gas contracts are granted a 13-digit tax code according to the 10-digit tax code of each oil and gas contract to fulfill their own tax obligations under the oil and gas contract (including income tax). income from the transfer of interests to participate in oil and gas contracts). The parent company - Vietnam National Oil and Gas Group, representing the host country receiving the profit divided from oil and gas contracts, is granted a 13-digit tax code according to the 10-digit tax code of each oil and gas contract to declare. declare and pay tax on the profit divided according to each oil and gas contract.

h) Taxpayers being households, business households, business individuals and other individuals specified at Points i, k, l, n, Clause 2, Article 4 of this Circular are granted a 10-digit tax code for representatives of households, representatives of business households and individuals and grant 13-digit tax codes to business locations of business households and individuals.

i) Organizations and individuals specified at Point m, Clause 2, Article 4 of this Circular that have one or more collection authorization contracts with a tax authority shall be granted a tax identification number instead of paying the collected amount. taxpayers to the state budget.

Article 6. Receipt of tax registration dossiers

1. Taxpayer's file

Tax registration dossiers include first-time tax registration dossiers; dossiers of change of tax registration information; notice of suspension of operation, business or resumption of operation after the suspension of operation or business ahead of time; application for invalidation of tax identification numbers; Dossiers of TIN restoration shall be received according to the provisions of Clauses 2 and 3, Article 41 of the Law on Tax Administration.

2. Receipt of taxpayers' dossiers

a) For paper documents:

The tax official shall receive and affix the receipt stamp on the tax registration dossier, specifying the date of receipt of the dossier, the number of documents according to the list of dossiers, in case the tax registration dossier is submitted directly at the tax office. tax. The tax official shall write an appointment letter to schedule the date of return of results for dossiers subject to tax authorities' return of results to taxpayers, and the time limit for processing dossiers for each type of received dossier. If the tax registration dossier is sent by post, the tax official shall stamp the receipt, record the date of receipt of the dossier and write the letter number of the tax authority.

Tax officials check tax registration dossiers. In case the dossier is incomplete and needs to be explained and supplemented with information and documents, the tax authority shall notify the taxpayer using form No. 01/TB-BSTT-NNT in Appendix II issued together with Decree No. 126/2020/ND-CP dated October 19, 10 of the Government within 2020 (two) working days from the date of receiving the application.

b) For electronic tax registration dossiers: The receipt of dossiers shall comply with regulations of the Ministry of Finance on electronic transactions in the tax field.

3. Receive decisions, documents or other papers of competent state agencies

a) For decisions, documents or other papers in paper:

The tax officer shall receive and stamp the receipt on the decision, document or other document of the competent state agency, and write the date of receipt on the received decision, document or other document.

In case a decision, document or other document is sent by post, the tax official shall stamp the receipt, write the date of receipt on the received decision, document or other paper and write the letter number of the tax authority. .

b) For electronic decisions, documents or other documents: The electronic receipt of decisions, documents or other documents of competent state agencies shall comply with regulations on electronic transactions. in the field of finance and taxation.

Chapter II

SPECIFIC PROVISIONS #

Section 1. FIRST TAX REGISTRATION #

Article 7. Location of first tax registration and submission

The place of submission and the application for tax registration for the first time comply with the provisions of Clauses 2 and 3, Article 31; Clauses 2 and 3, Article 32 of the Law on Tax Administration and the following provisions:

1. For taxpayers being organizations specified at Points a, b, c, n, Clause 2, Article 4 of this Circular

a) Economic organizations and dependent units (except cooperative groups) specified at Points a and b, Clause 2, Article 4 of this Circular shall submit their first tax registration dossier at the Tax Department where their head office is located.

a.1) A tax registration dossier of an organization being an independent unit or a managing unit includes:

– Tax registration declaration form No. 01-DK-TCT issued together with this Circular;

– List of subsidiaries and member companies, form No. BK01-DK-TCT issued together with this Circular (if any);

– List of dependent units, form No. BK02-DK-TCT issued together with this Circular (if any);

– List of business locations, form No. BK03-DK-TCT issued together with this Circular (if any);

– A list of foreign contractors and foreign sub-contractors, form No. BK04-DK-TCT issued together with this Circular (if any);

- List of petroleum contractors and investors, form No. BK05-DK-TCT issued together with this Circular (if any);

- List of capital contributions of organizations and individuals, form No. 06-DK-TCT issued together with this Circular (if any);

– A copy of the establishment and operation license, or the establishment decision, or an equivalent document issued by a competent authority, or the business registration certificate in accordance with the laws of the bordering country (for organizations of countries sharing a land border with Vietnam that carry out activities of buying, selling and exchanging goods at border markets, border-gate markets and markets in border-gate economic zones of Vietnam).

a.2) The tax registration dossier of the dependent unit includes:

– Tax registration declaration form No. 02-DK-TCT issued together with this Circular;

– List of dependent units, form No. BK02-DK-TCT issued together with this Circular (if any);

– List of business locations, form No. BK03-DK-TCT issued together with this Circular (if any);

– A list of foreign contractors and foreign sub-contractors, form No. BK04-DK-TCT issued together with this Circular (if any);

- List of petroleum contractors and investors, form No. BK05-DK-TCT issued together with this Circular (if any);

– A copy of the certificate of operation registration of the dependent unit, or the establishment decision, or an equivalent document issued by a competent authority, or the certificate of business registration in accordance with the laws of the country. sharing a border (for organizations of a country sharing a land border with Vietnam that carry out activities of buying, selling and exchanging goods at border markets, border-gate markets, and markets in border-gate economic zones of Vietnam). Male).

b) Other organizations and dependent units specified at Points c, n, Clause 2, Article 4 of this Circular shall submit an application for tax registration for the first time at the Department of Taxation where the organization is headquartered, for organizations designated by the tax authority. the central government and provincial agencies issue establishment decisions; at the Sub-department of Taxation, the Sub-department of Taxation in the region where the organization is headquartered, for organizations established by the district-level agencies and where the cooperative groups are headquartered.

b.1) A tax registration dossier of an organization being an independent unit or a managing unit includes:

– Tax registration declaration form No. 01-DK-TCT issued together with this Circular;

– List of subsidiaries and member companies, form No. BK01-DK-TCT issued together with this Circular (if any);

– List of dependent units, form No. BK02-DK-TCT issued together with this Circular (if any);

– List of business locations, form No. BK03-DK-TCT issued together with this Circular (if any);

– A list of foreign contractors and foreign sub-contractors, form No. BK04-DK-TCT issued together with this Circular (if any);

– A copy that does not require authentication of the Decision of Establishment, or an equivalent document issued by a competent authority.

b.2) The tax registration dossier of the dependent unit includes:

– Tax registration declaration form No. 02-DK-TCT issued together with this Circular;

– List of dependent units, form No. BK02-DK-TCT issued together with this Circular (if any);

– List of business locations, form No. BK03-DK-TCT issued together with this Circular (if any);

– A list of foreign contractors and foreign sub-contractors, form No. BK04-DK-TCT issued together with this Circular (if any);

– A copy that does not require authentication of the Decision of Establishment, or an equivalent document issued by a competent authority.

2. For taxpayers specified at Point d, Clause 2, Article 4 of this Circular (except for diplomatic missions, consular offices and representative offices of international organizations in Vietnam specified in Clauses 3 and 01 of this Article). XNUMX of this Article) file for tax registration for the first time at the Tax Department where the organization is headquartered or where the individual has a permanent address in Vietnam. Tax registration dossiers include: Tax registration declaration form No. XNUMX-DK-TCT enclosed with this Circular.

3. For taxpayers who are diplomatic missions, consular offices and representative offices of international organizations in Vietnam according to the provisions of Point d, Clause 2, Article 4 of this Circular, registration dossiers shall be submitted. tax for the first time at the Tax Department where the organization is headquartered. A tax registration dossier includes:

– Tax registration declaration form No. 06-DK-TCT issued together with this Circular;

– Certificate of State Protocol – Ministry of Foreign Affairs.

4. For taxpayers being foreign contractors, foreign sub-contractors specified at Point dd, Clause 2, Article 4 of this Circular shall directly declare and pay contractor tax or other tax obligations, except for contractor tax due to The Vietnamese party withholds and pays instead in accordance with the law on tax administration (such as: personal income tax, license fee, etc.) and submits the first tax registration dossier at the Tax Department where its head office is located. A tax registration dossier includes:

– Tax registration declaration form No. 04-DK-TCT issued together with this Circular;

– A list of foreign contractors and foreign sub-contractors, form No. BK04-DK-TCT issued together with this Circular (if any);

– A copy of the Certificate of Registration of the Executive Office; or an equivalent document issued by a competent authority (if any).

5. Taxpayers who are overseas suppliers specified at Point e, Clause 2, Article 4 of this Circular shall submit their first tax registration dossiers to the tax authorities in accordance with the Circular of the Ministry of Finance. guiding the implementation of a number of articles of the Law on Tax Administration.

6. For taxpayers who are organizations and individuals withholding tax payments on behalf of and organizations and individuals authorized to collect by tax authorities specified at Points g, m, Clause 2, Article 4 of this Circular, submit tax registration dossiers. at the tax office as follows:

a) Organizations, individuals withholding tax on behalf of foreign contractors, foreign sub-contractors submit tax registration dossiers at tax agencies directly managing. A tax registration dossier includes:

– Tax registration declaration form No. 04.1-DK-TCT issued together with this Circular;

– A list of contracts of foreign contractors and foreign sub-contractors paying tax through the Vietnamese party, form No. 04.1-DK-TCT-BK.

b) Organizations that cooperate in business with individuals or organizations assigned to manage business cooperation contracts with organizations but have not established their own legal entities shall submit tax registration dossiers at the tax authorities directly managing them. A tax registration dossier includes:

– Tax registration declaration form No. 04.1-DK-TCT issued together with this Circular;

- Copy of contract or business cooperation document.

c) Commercial banks, payment intermediary service providers or organizations and individuals authorized by overseas suppliers are responsible for withholding and paying tax on behalf of overseas suppliers to submit documents. tax registration dossiers at the tax offices directly managing them. Tax registration dossiers include: Tax registration declaration form No. 04.1 -DK-TCT enclosed with this Circular.

d) Organizations and individuals authorized to collect by the tax authority shall submit tax registration dossiers at the tax authority to sign the collection authorization contract. Tax registration dossiers include: Tax registration declaration form No. 04.1-DK-TCT enclosed with this Circular.

7. Taxpayers specified at Point h, Clause 2, Article 4 of this Circular shall submit tax registration dossiers for the first time at the Tax Department where their head office is located.

a) Tax registration dossiers of operators, joint operating companies and joint venture enterprises, organizations assigned by the Vietnamese Government to receive Vietnam's share of profits from oil and gas fields in overlapping areas. encroachment (hereinafter referred to as the operator) includes:

– Tax registration declaration form No. 01-DK-TCT issued together with this Circular;

– List of petroleum contractors and investors, form No. BK05-DK-TCT issued together with this Circular;

– Copy of Investment Certificate, or Investment License.

b) The tax registration dossier of the oil and gas contractor and investor (including the contractor receiving the divided profit) includes: Tax registration declaration form No. 02-DK-TCT attached to this Circular.

c) Tax registration dossier for the parent company - Vietnam National Oil and Gas Group representing the host country to receive the profit divided from oil and gas contracts, including: Tax registration declaration form No. 02-DK- TCT promulgates together with this Circular.

8. For taxpayers Being business households, business individuals specified at Point i, Clause 2, Article 4 of this Circular shall submit dossiers to the Tax Departments, the regional Tax Sub-Departments where the business locations are located.

a) A tax registration dossier of a business household or individual includes:

- Tax registration declaration form No. 03-DK-TCT issued together with this Circular or tax declaration dossiers of business households and individuals according to the provisions of law on tax administration;

- List of stores and dependent stores, form No. 03-DK-TCT-BK01 issued together with this Circular (if any);

- A copy of the business household registration certificate (if any);

– A copy of the citizen identification card or a copy of the people's identity card that is still valid for individuals who are Vietnamese nationals; copy of valid Passport for individuals who are foreign nationals or individuals who are Vietnamese nationals living abroad.

b) Tax registration dossiers of business households and individuals of countries sharing a land border with Vietnam that conduct activities of buying, selling and exchanging goods at border markets, border-gate markets, markets in border-gate economic zones, including:

– Tax registration declaration form No. 03-DK-TCT issued together with this Circular;

- List of stores and dependent stores, form No. 03-DK-TCT-BK01 issued together with this Circular (if any);

– Copies of documents as prescribed in Clause 1, Article 2 of Circular No. 218/2015/TT-BTC dated December 31, 12 of the Ministry of Finance guiding tax policies and administration for traders conducting business activities. buying, selling and exchanging goods at border markets, border-gate markets and markets in border-gate economic zones according to Decision No. 2015/52/QD-TTg dated October 2015, 20 of the Prime Minister.

9. For individual taxpayers specified at Points k, n, Clause 2, Article 4 of this Circular.

a) If an individual pays personal income tax through an income-paying agency and authorizes an income-paying agency to register for tax, the taxpayer shall submit a tax registration dossier at the income-paying agency. In case of paying personal income tax at many income-paying agencies in the same tax payment period, the individual may only authorize tax registration at one income-paying agency in order to be granted a tax identification number by the tax authority. Individuals notify their tax identification numbers to other income-paying agencies for use in tax declaration and payment.

An individual's tax registration dossier includes: a written authorization and one of the individual's papers (a copy of the citizen's identity card or a copy of the valid ID card for an individual who is a foreign national). Vietnamese nationality; a copy of the valid Passport for individuals who are foreign nationals or Vietnamese citizens living abroad).

The income-paying agency is responsible for synthesizing the individual's tax registration information into the tax registration declaration form No. 05-DK-TH-TCT attached to this Circular and sending it to the tax authority directly managing the tax agency. income payment agency.

b) If an individual pays personal income tax without going through an income-paying agency or without authorizing an income-paying agency to register for tax, the taxpayer shall submit a tax registration dossier to the tax authority as follows:

b.1) At the Tax Department where the individual works, if the individual resides, earns income from wages and salaries paid by international organizations, Embassies and Consulates in Vietnam, but these organizations No tax deduction has been made. A tax registration dossier includes:

– Tax registration declaration form No. 05-DK-TCT issued together with this Circular;

– A copy of the citizen's identity card or a copy of the people's identity card that is still valid for individuals who are Vietnamese nationals; A copy of a valid Passport for individuals who are foreign nationals or Vietnamese nationals living abroad.

b.2) At the Tax Department where jobs in Vietnam arise, for individuals earning incomes from wages or salaries paid by organizations and individuals from abroad.

Tax registration dossiers as prescribed in Point b.1 of this Clause, and at the same time supplementing a copy of the appointment document of the employing organization in case the foreign individual does not reside in Vietnam as prescribed. of the law on personal income tax who are sent to Vietnam to work but receive income abroad.

b.3) At the Sub-department of Taxation, the Sub-department of Taxation in the area where the individual has an obligation to the state budget for an individual who registers for tax through a tax return (individual has a land use tax obligation). Non-agricultural activities without tax identification numbers; individuals carrying out real estate transfer activities without tax identification numbers; individuals having the obligation to pay the state budget for irregular revenues, including: registration fee, capital transfer and other irregular revenues without tax code).

An application for tax registration for the first time is a tax declaration file according to the provisions of the law on tax administration. In case the tax declaration dossier does not have copies of the individual's valid papers (including: Citizen's identity card or people's identity card for individuals who have Vietnamese nationality; Passport for individuals who have Vietnamese nationality). If an individual is a person with foreign nationality or a person with Vietnamese nationality living abroad), the taxpayer must enclose one of these documents together with the tax return file.

In case the tax agency and the state management agency have made the connection, the tax authority shall base on the information transfer slip sent by the state management agency if there is no tax declaration file.

b.4) At the Sub-department of Taxation, the Sub-department of Taxation in the area where the individual resides (where registered for permanent residence or temporary residence) for other cases. Tax registration dossiers as specified at Point b.1 of this Clause.

10. For dependents specified at Point 1, Clause 2, Article 4 of this Circular, the first time tax registration dossiers shall be submitted as follows:

a) In case an individual authorizes an income-paying agency to register tax for his/her dependents, he/she shall submit a tax registration dossier at the income-paying agency.

A dependent's tax registration dossier includes: Authorization letter and dependent's papers (a copy of the citizen's identity card or a copy of the valid ID card for the dependent having Vietnamese nationality). Male from full 14 years old; copy of Birth Certificate or copy of valid Passport for dependents with Vietnamese nationality under 14 years old; Copy of Passport for dependents who are foreign nationals foreigners or people with Vietnamese nationality living abroad).

The income-paying agency shall summarize and send the tax registration declaration form No. 20-DK-TH-TCT attached to this Circular to the tax authority directly managing the income-paying agency.

b) In case the individual fails to authorize the income-paying agency to register for tax for his/her dependents, the tax registration dossier shall be submitted to the respective tax authority as prescribed in Clause 9 of this Article. A tax registration dossier includes:

– Tax registration declaration form No. 20-DK-TCT issued together with this Circular;

– A copy of the citizen identification card or a copy of the valid ID card for dependents with Vietnamese nationality who are full 14 years of age or older; copy of Birth Certificate or Passport valid for dependents with Vietnamese nationality under 14 years old; a copy of the valid Passport for dependents who are foreign nationals or Vietnamese nationals living abroad.

In case individuals subject to personal income tax have submitted an application for registration of dependents for family circumstance reduction before the date of Circular No. 95/2016/TT-BTC dated June 28, 6 of the Ministry of Finance, If the dependent has not yet registered for tax, the tax registration dossier mentioned in this Clause shall be submitted in order to be granted a tax identification number for the dependent.

Article 8. Issuance of Tax Registration Certificate and Tax Identification Number Notification

Tax registration certificates and tax identification number notices are issued to taxpayers according to the provisions of Clauses 1 and 2, Article 34 of the Law on Tax Administration and the following provisions:

1. Tax registration certificate for business organizations, households and individuals

“Certificate of tax registration” form No. 10-MST issued together with this Circular shall be granted by tax authorities to organizations, business households and individuals that do not fall into the cases specified in Clauses 2 and 3. Clause 4 of this Article.

2. Tax registration certificate for individuals

a) “Certificate of tax registration for individuals” form No. 12-MST issued together with this Circular shall be granted by tax authorities to individuals who submit tax registration dossiers directly to tax authorities as prescribed in Clause 1 of this Article. Point b. 2, b.4, b.5, b.9 Clause 7 Article XNUMX of this Circular.

b) “Individual tax identification number notification” form No. 14-MST issued together with this Circular is notified by the tax authority to the income-paying agency for tax registration as prescribed at Point a, Clause 9 of this Article. 7 of this Circular.

The income-paying agency is responsible for notifying each individual with his/her tax identification number or reason for not having a tax identification number in order to adjust and supplement his/her information. The income-paying agency shall return the tax registration dossier to the tax authority to obtain a tax identification number for the individual as prescribed.

c) The individual authorizing the tax registration to the income paying agency or the individual registering the tax through the tax declaration dossier as prescribed in Point a and Point b.3 Clause 9 Article 7 of this Circular has a written proposal If the request for issuance of a certificate of tax registration for individuals, form No. 32/DK-TCT issued together with this Circular, is sent to the tax authority that has granted the tax identification number, the tax authority shall issue a "Certificate of tax registration for individuals”, except for the case specified at Point b, Clause 4 of this Article.

3. Notification of dependents' tax identification numbers

a) "Dependent tax identification number notice" form No. 21-MST issued together with this Circular is issued by the tax authority to individuals who directly register tax for dependents according to the provisions of Point b, Clause 10 of this Article. 7 of this Circular.

b) "Notification of tax identification number of dependents authorized to make tax registration for the income paying agency" form No. 22-MST issued together with this Circular shall be notified by the tax authority to the income paying agency. carry out tax registration for dependents according to the provisions of Point a, Clause 10, Article 7 of this Circular.

The income-paying agency is responsible for notifying each individual's tax identification number or reason for not having a tax identification number for adjustment and supplementation of dependent information. Income-paying agencies shall return tax registration dossiers to tax offices for tax identification numbers for dependents according to regulations.

4. Tax code notification

“Notification of tax identification number” form No. 11-MST issued together with this Circular shall be issued by tax authorities to the following organizations and individuals:

a) Organizations and individuals register for tax to withhold tax and pay tax on their behalf as prescribed in Clause 6, Article 7 of this Circular.

b) Individuals shall register for tax through tax declaration dossiers as prescribed in Point b.3 Clause 9 Article 7 of this Circular. In case the tax authority calculates tax and issues a notice of payment according to the provisions of the law on tax administration, the tax identification number shall be recorded on the notice of payment.

5. The tax authority shall process the first-time tax registration dossier and return the tax registration certificate and tax identification number notification to the taxpayer within 03 (three) working days from the date of registration. the date the tax authority receives the complete dossier of the taxpayer.

Article 9. Re-issuance of Tax Registration Certificate and Tax Identification Number Notification

The tax registration certificate and tax identification number notification shall be re-issued according to the provisions of Clause 3, Article 34 of the Law on Tax Administration and the following provisions:

1. In case of loss, tear, damage or fire, the tax registration certificate, the tax registration certificate for individuals, the tax identification number notification, the dependent tax identification number notification, and the taxpayer shall be sent to the office. an application for re-issuance of the Certificate of Tax Registration, and the Notice of Tax Identification Number, form No. 13-MST issued together with this Circular, to the tax authority directly managing it.

2. Tax authorities shall re-issue tax registration certificates, tax registration certificates for individuals, tax identification numbers, and dependent tax identification numbers within 02 (two) working days. from the date of receipt of complete dossiers as prescribed.

Section 2. CHANGES OF TAX REGISTRATION INFORMATION #

Article 10. Location of submission and application for change of tax registration information

The place of submission and application for change of tax registration information shall comply with the provisions of Article 36 of the Law on Tax Administration and the following provisions:

1. Change tax registration information but do not change the tax authority directly managing

a) Taxpayers specified at Points a, b, c, d, dd, e, h, i, n, Clause 2, Article 4 of this Circular shall submit dossiers to the tax authorities directly managing them as follows:

a.1) Dossier of change of taxpayer's tax registration information as prescribed at Points a, b, c, dd, h, n, Clause 2, Article 4 of this Circular, including:

– The declaration of adjustment and supplementation of tax registration information, form 08-MST, enclosed with this Circular;

– A copy of the License for establishment and operation, or the Certificate of operation registration of the dependent unit, or the Establishment Decision, or an equivalent license issued by a competent authority if the information on these papers have changed.

a.2) A dossier of change of taxpayer's tax registration information as prescribed at Point d, Clause 2, Article 4 of this Circular, including: A declaration of adjustment and supplementation of tax registration information, form 08-MST, issued. issued together with this Circular.

a.3) Dossiers of change in tax registration information of overseas suppliers specified at Point e, Clause 2, Article 4 of this Circular shall comply with the provisions of the Finance Ministry's Circular on guiding the implementation of a Article number of the Law on Tax Administration.

a.4) A dossier of change in tax registration information of a business household or individual as prescribed in Point i Clause 2 Article 4 of this Circular includes:

- A declaration of adjustment and supplementation of tax registration information, form No. 08-MST issued together with this Circular, or a tax declaration dossier in accordance with the law on tax administration;

– A copy of the business household registration certificate if the information on the business household registration certificate changes;

– A copy of the citizen identification card or a copy of the people's identity card that is still valid for individuals who are Vietnamese nationals; a copy of the valid Passport for individuals who are foreign nationals and Vietnamese nationals living abroad if the information on these papers changes.

b) Taxpayer Being a contractor or investor participating in a petroleum contract specified at Point h, Article 4 of this Circular, when transferring a capital contribution in an economic organization or transferring a part of the rights to participate in the contract. oil and gas, submit a dossier of change of tax registration information at the Tax Department where the operator is located.

A dossier of change of tax registration information includes: Declaration of adjustment and supplementation of tax registration information, form 08-MST, enclosed with this Circular.

2. Change of tax registration information changes the tax authority directly managing it

a) Taxpayers register tax together with enterprise registration, cooperative registration, business registration when there is a change of head office address to another province or centrally run city or change of head office address; to another district-level area but in the same province or centrally-run city, changing the tax agency directly managing it.

Taxpayers submit change dossiers to the tax authorities directly managing (the tax authorities where they move from) to carry out tax procedures before registering the change of head office address to the business registration agency. cooperative registration agency.

Dossier to be submitted at the tax office of the place of departure, including: Declaration of adjustment and supplementation of tax registration information, form No. 08-MST attached to this Circular.

After receiving the notice on the taxpayer's relocation, form No. 09-MST issued together with this Circular from the tax authority where the move is located, the enterprise or cooperative shall register the change of the head office address. at the business registration agency, the cooperative registration agency in accordance with the law on business registration and registration of cooperatives.

b) Taxpayers subject to tax registration directly with tax authorities as prescribed at Points a, b, c, d, dd, h, i, n, Clause 2, Article 4 of this Circular when there is a change in their registered office address. The head office is moved to another province or centrally-run city, or the head office address is changed to another district-level area but in the same province or centrally-run city, which changes the tax agency directly managing the tax authorities as follows: :

b.1) At the tax office where you move

Taxpayers submit dossiers of change of tax registration information to the tax authority directly managing (the tax authority of the place of transfer). A dossier of change of tax registration information is as follows:

– For taxpayers specified at Points a, b, c, dd, h, n, Clause 2, Article 4 of this Circular, including:

+ Declaration for adjustment and supplementation of tax registration information, form No. 08-MST issued together with this Circular;

+ A copy of the establishment and operation license, or the business household registration certificate or an equivalent document issued by a competent authority in case the address on these papers changes.

- For taxpayers specified at Point d, Clause 2, Article 4 of this Circular, including: A declaration of adjustment and supplementation of tax registration information, form No. 08-MST issued together with this Circular.

– For business households and individuals as prescribed in Point i Clause 2 Article 4 of this Circular, including:

+ A declaration of adjustment and supplementation of tax registration information, form No. 08-MST issued together with this Circular, or a tax declaration dossier according to the provisions of the law on tax administration;

+ A copy of the business household registration certificate issued by a competent authority at the new address (if any);

+ A copy of the citizen identification card or a copy of the people's identity card that is still valid for individuals who are Vietnamese nationals; a copy of the valid Passport for individuals who are foreign nationals or Vietnamese nationals living abroad in case the tax registration information on these papers changes.

b.2) At the tax office where you move to

b.2.1) The taxpayer shall submit a dossier of change of tax registration information at the tax office of the place of transfer within 10 (ten) working days from the date the tax authority of the place of departure issues a notice of the change in tax registration information. pay relocation tax, form No. 09-MST issued together with this Circular. Specifically:

– Taxpayers specified at Points a, b, d, dd, h, n, Clause 2, Article 4 of this Circular shall submit dossiers at the Tax Department where the new head office is located.

– Taxpayers who are cooperative groups as prescribed at Point b, Clause 2, Article 4 of this Circular shall submit dossiers to the Tax Sub-Department, the Regional Tax Sub-Department where the new head office is located.

– Taxpayers specified at Point c, Clause 2, Article 4 of this Circular shall submit dossiers at the Tax Department where the taxpayer is headquartered (the organization established by the central authority and the provincial agency); at the Sub-department of Taxation, the regional Sub-department of Taxation where the organization is headquartered (the organization is established by the district-level agency).

– Business households and individuals doing business according to the provisions of Point i, Clause 2, Article 4 of this Circular shall submit their dossiers to the Tax Sub-Department, the Sub-department of Taxation in the region where the new address of the business location is located.

b.2.2) Dossier for change of tax registration information, including:

– A written registration of relocation at the tax office where the taxpayer is transferred to, using form No. 30/DK-TCT attached to this Circular.

– Copy of establishment and operation license, or business household registration certificate or equivalent document issued by a competent authority in case the address on these papers changes.

3. Taxpayers being individuals specified at Points k, l, n, Clause 2, Article 4 of this Circular have changed their tax registration information and their dependents (including change in tax authorities). direct manager) submit a dossier to the income paying agency or the Tax Department, the regional Tax Department where the individual registers his/her permanent residence or temporary residence (in case the individual does not work at the paying agency). income) as follows:

a) A dossier of change of tax registration information, for the case submitted through an income-paying agency, includes: Authorization letter (for cases where there is no prior written authorization to the income-paying agency); ) and copies of documents with changes in information related to tax registration of individuals or dependents.

Income-paying agencies are responsible for synthesizing changed information of individuals or dependents on the tax registration declaration form No. 05-DK-TH-TCT or form No. 20-DK-TH-TCT attached to the tax registration form. according to this Circular to the tax authority directly managing the income paying agency.

b) A dossier of change of tax registration information, for the case of direct submission at the tax authority, includes:

- Declaration of adjustment and supplement of tax registration information, form No. 08-MST issued together with this Circular;

– A copy of the citizen identification card or a copy of the people's identity card that is still valid for dependents who are Vietnamese nationals; copy of valid Passport for dependents who are foreign nationals or Vietnamese nationals living abroad in case tax registration information on these papers changes.

Article 11. Processing of application for change of tax registration information and return of results

Dossiers of change of tax registration information shall be handled according to the provisions of Article 41 of the Law on Tax Administration and the following provisions:

1. Taxpayers change tax registration information as prescribed in Clauses 1 and 3, Article 10 of this Circular

a) In case of change of information not on the Certificate of Tax Registration or Notice of Tax Identification Number:

Within 02 (two) working days from the date of receipt of a complete dossier of the taxpayer, the tax authority directly managing the taxpayer is responsible for updating the changed information into the tax registration application system. .

b) In case of change of information on the tax registration certificate or tax identification number notice:

Within 03 (three) working days from the date of receipt of the complete dossier of the taxpayer, the tax authority directly managing is responsible for updating the changed information into the tax registration application system; at the same time, issue the Certificate of Tax Registration or the Notice of Tax Identification Number with updated information.

2. Taxpayers change tax registration information as prescribed in Clause 2, Article 10 of this Circular

a) At the tax office where moving:

Taxpayers submit dossiers of change of tax registration information at the tax authorities directly managing them. Within no more than 05 (five) working days from the date the tax authority publishes the inspection report and conclusion (for dossiers subject to inspection at the taxpayer's office), 07 (seven) ) working days from the date of receipt of the taxpayer's dossier (for the dossier that is not subject to inspection at the taxpayer's office), the tax authority shall issue a notice of the taxpayer's relocation of the sample location. 09-MST issued together with this Circular under the provisions of Clause 3, Article 6 of the Government's Decree No. 126/2020/ND-CP dated October 19, 10 detailing a number of articles of the Law on Tax Administration sent to taxpayers.

Taxpayers who relocate their business activities at the head office, if they continue to have business activities other than the province-level areas with the locality where the head office is located, are obliged to declare and pay taxes to the tax authorities managing the tax authorities. management in that provincial area according to the provisions of the tax administration law (the tax authority manages the revenue) is not required to carry out the transfer of tax obligations as prescribed at Point a.1 of this Clause.

b) At the tax office where they move to:

Within 03 (three) working days from the date of receipt of a complete dossier from the taxpayer, the tax authority that receives the dossier is responsible for updating the changed information into the tax registration application system. At the same time, issue the Tax Registration Certificate or the Notice of Tax Identification Number with updated information and send it to the taxpayer.

3. Handling of taxpayers who have completed the relocation at the tax agency where they moved but have not submitted the application for change of head office address at the business registration or cooperative registration agency (for those who pay tax to register for tax together with business registration, cooperative registration, business registration) or at the tax office of the place of transfer (for taxpayers who register tax directly with the tax office)

a) Within 10 (ten) working days from the date the tax authority moves to issue the Notice on the taxpayer's relocation, form No. 09-MST issued together with this Circular, if the taxpayer If the relocation is not carried out, a written registration of relocation cancellation, form No. 31/DK-TCT issued together with this Circular, must be submitted to the tax authority of the place of relocation. The tax authority of the place of relocation shall issue a Notice of confirmation of the taxpayer's cancellation of relocation, form No. 36/TB-DKT attached to this Circular, and send it to the taxpayer within 03 (three) working days. from the date of receipt of the taxpayer's written request.

b) After 10 (ten) working days from the date on which the tax authority of the place of departure issues the Notice on the taxpayer's relocation, form No. 09-MST issued together with this Circular, if the taxpayer fails to pay file for the business registration agency, the cooperative registration agency or the tax authority of the place of relocation and the taxpayer does not have a written request to cancel the relocation as prescribed at Point a of this Clause and send it to the tax authority. In the place of relocation, the tax authority of the place of relocation shall issue a Notice of explanation and supplemental information, form No. 01/TB-B STT-NNT in Appendix II issued together with Decree No. 126/2020/ND- CP dated October 19, 10 of the Government to taxpayers.

c) After 10 (ten) working days from the date on which the tax authority of the place of relocation issues the Notice as prescribed in point b of this Clause to the taxpayer, but the taxpayer fails to submit the application form for cancellation of relocation. No. 31/DK-TCT attached to this Circular or if the application for change of head office address is not submitted, the tax authority of the place of relocation shall issue a Notice on the taxpayer's inactivity at the registered address of the form. No. 16/TB-DKT issued together with this Circular, changing the status "Taxpayer does not operate at the registered address" and publicizing information on the website of the General Department of Taxation as prescribed in Clause 17 of this Article. Article XNUMX of this Circular.

Section 3. TEMPORARILY CLOSING ACTIVITIES AND BUSINESS #

Article 12. Notice of suspension of operation, business or resumption of operation after suspension of operation or business ahead of time

When suspending business operations or resume operations and business ahead of time, taxpayers shall make a notice as prescribed in Clause 1, Clause 2, Article 37 of the Law on Tax Administration, Article 4 of Decree No. 126/2020 /ND-CP dated October 19, 10 of the Government detailing a number of articles of the Tax Administration Law and the following regulations:

1. Business organizations, households, and individuals that are not subject to business registration shall send a Notice of Form No. 23/DK-TCT issued together with this Circular to the tax authority directly managing it within the deadline. specified at Point c, Clause 1, Clause 3 and Clause 4, Article 4 of Decree No. 126/2020/ND-CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration.

2. After the tax authority has issued the Notice of Taxpayer not operating at the registered address, the enterprise or cooperative is approved to suspend by the business registration agency or cooperative registration agency. business but still owe taxes and other state budget revenues, commit acts of violating the law on tax administration, invoices before the time of inactivity at the registered address, the taxpayer must fulfill the obligations of the taxpayer. Tax service, missing invoices, comply with decisions and notices of tax administration agencies as prescribed in Clause 2, Article 4 of Decree No. 126/2020/ND-CP dated October 19, 10 of the Government. detailing a number of articles of the Law on Tax Administration.

Article 13. Handling of notices of temporary cessation of operation or business or resumption of operations or business ahead of time

The handling of the notice of suspension of business operations or resumption of business activities before the deadline of the taxpayer; The handling of written approval of temporary suspension of operation or business or resumption of operations after the suspension of business or operation before the deadline issued by a competent state agency shall comply with the provisions of Clauses 1 and 2 of this Article. 37 Law on Tax Administration; Clause 1, Clause 3, Clause 4, Article 4 of Decree No. 126/2020/ND-CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration and the following provisions:

1. With respect to the taxpayer's notice of temporary cessation of operation or business or resumption of operation or business before the deadline:

The tax authority shall process the application and issue a Notice of approval/disapproval of suspension of business operations, form No. 27/TB-DKT, Notice of suspension of operation and business by units. the owner, form No. 33/TB-DKT (if any), Notice of resumption of operation and business ahead of time according to the form No. 34/1B-DKT (if any) issued together with the Circular. This document is sent to the taxpayer within 02 (two) working days from the date of receipt of the taxpayer's complete dossier as prescribed.

2. For a written approval of a competent state agency to suspend operations or business or resume operations or business ahead of time:

Tax authorities update information of taxpayers suspending operation, business or resumption of operation and business into the tax registration application system.

Section 4. TERMINATION OF THE VALUE OF TAX CODE #

Article 14. Dossier for invalidation of tax identification numbers

1. The application for TIN deactivation for taxpayers who register tax directly with the tax authority is a written request for TIN deactivation, form No. 24/DK-TCT issued together with this Circular. This document is prescribed in Articles 38 and 39 of the Law on Tax Administration and other papers as follows:

a) For economic organizations, other organizations as prescribed at Points a, b, c, d, n, Clause 2, Article 4 of this Circular

a.1) For the managing unit, the dossier is one of the following papers: A copy of the dissolution decision, a copy of the division decision, a copy of the consolidation contract, a copy of the merger contract, a copy a competent authority's decision on revocation of the operation registration certificate, a copy of the operation termination notice, and a copy of the transformation decision.

In case the managing unit has dependent units that have been granted a 13-digit tax code, the managing unit must send a written notice of operation termination to the dependent units to request the dependent unit. carry out procedures for TIN deactivation with the tax authority managing the dependent unit before TIN deactivation of the managing unit.

In case the dependent unit terminates its tax identification number but is unable to fulfill its tax obligations to the state budget in accordance with the Law on Tax Administration and its guiding documents, the managing unit may a written commitment to be responsible for inheriting the entire tax liability of the dependent unit and send it to the tax authority managing the dependent unit and continuing to perform the dependent's tax obligations with the tax authority managing the dependent unit. tax liability of the dependent entity after the tax identification number of the dependent entity has ceased to be valid.

a.2 for dependent units of the competent authority.

b) For contractors, investors participating in oil and gas contracts, the parent company - Vietnam National Oil and Gas Group represents the host country to receive the profit divided from the oil and gas contracts; foreign contractors and foreign sub-contractors as prescribed at Points dd and h Clause 2 Article 4 of this Circular (except for foreign contractors and foreign sub-contractors that are granted tax identification numbers as prescribed in Point e Clause 3 of this Circular). Article 5 of this Circular), the dossier is: A copy of the contract liquidation, or a copy of the document on the transfer of the entire capital contribution to the oil and gas contract for the investor participating in the oil and gas contract. .

c) For business households; business individuals; business location of the business household or individual as prescribed in point i Clause 2 Article 4 of this Circular, the dossier is: A copy of the decision on revocation of the business household registration certificate (if any).

2. Enterprises, cooperatives, dependent units of enterprises and cooperatives before submitting dossiers to terminate operation of enterprises or cooperatives due to division, merger, consolidation or termination operation of dependent units of the enterprise at the business registration office, the cooperative registration agency must submit a dossier to the tax authority directly managing it to carry out tax procedures and fulfill tax obligations. within the time limit specified in the Law on Enterprises (for enterprises) and other relevant laws. In case the Law on Enterprises and other relevant laws do not stipulate a time limit for taxpayers to submit dossiers to tax authorities, taxpayers shall submit dossiers to directly managing tax agencies within 10 (ten) days. working days from the date of issuance of division decision, merger contract, consolidation contract, decision or notice of enterprise or cooperative on termination of operation of branch, representative office, or decision on revenue collection. revoke the certificate of operation registration of the branch or representative office.

3. Dossier of TIN deactivation for taxpayers who have registered for tax together with business registration, cooperative registration, business registration is the written request for TIN deactivation, form No. 24/DK-TCT promulgated together with this Circular and other papers as follows:

a) An application for TIN deactivation of the divided, merged or consolidated enterprise or cooperative is one of the following papers: A copy of the division decision, a copy of the consolidation contract, copy of merger contract.

b) The application for TIN deactivation of the dependent unit of the enterprise and cooperative is one of the following documents: A copy of the decision or notice of the enterprise or cooperative on termination of operation. branches, representative offices; a copy of the decision on revocation of the branch or representative office operation registration certificate of a competent state agency.

4. Dossier for invalidation of tax identification numbers according to decisions, notices and other papers of competent state agencies for each specific case as follows:

a) Decide to dissolve the enterprise or cooperative; Decision to revoke the certificate of business registration, certificate of operation registration of the branch, representative office, business location; dossiers of registration for operation termination of enterprises or cooperatives due to division, consolidation or merger; dossiers of registration for operation termination of branches, representative offices, business locations of enterprises or cooperatives; Notice of dissolution of enterprises or cooperatives; Notice of termination of operation of enterprises or cooperatives due to division, consolidation or merger; Notice of termination of operation of branches or representative offices of enterprises or cooperatives by business and cooperative registration agencies.

b) Decision, Notice of revocation of Certificate of business household registration; establishment and operation license or equivalent document of the licensing agency.

c) The Court's decision declaring bankruptcy.

d) Relevant papers of the competent authority certifying that the individual has died, is missing or has lost his civil act capacity (Death certificate or death notice or papers in lieu of death notice as prescribed by law). civil status law, or a court decision declaring a person dead, missing, or incapacitated).

dd) Notice of taxpayer's inactivity at the registered address as prescribed in Article 17 of this Circular.

Article 15. Obligations that taxpayers must fulfill before terminating the validity of their tax identification numbers

1. For taxpayers specified at Points a, b, c, d, dd, e, g, h, m, n, Clause 2, Article 4 of this Circular:

- Taxpayers submit reports on the use of invoices in accordance with the law on invoices;

– Taxpayers fulfill the obligation to submit tax declaration dossiers, pay taxes and handle overpaid tax amounts, non-deductible value-added tax amounts (if any) as prescribed in Articles 43, 44, 47, 60 , 67, 68, 70, 71 Law on Tax Administration with tax authorities;

– In case the managing unit has dependent units, all dependent units must complete the procedures for TIN deactivation before TIN deactivation of the managing unit.

2. For business households and individuals doing business as prescribed in Point i Clause 2 Article 4 of this Circular:

- Taxpayers shall submit reports on the use of invoices in accordance with the law on invoices if they use invoices;

– Taxpayers fulfill their tax payment obligations and handle overpaid tax amounts according to the provisions of Articles 60, 67, 69, 70, 71 of the Law on Tax Administration with tax administration agencies for business households and individuals business paying tax by the tax presumption method.

– Taxpayers fulfill the obligation to submit tax returns, pay taxes and handle overpaid tax amounts and uncredited value added tax amounts (if any) as prescribed in Articles 43, 44, 47, 60, 67, 68, 70, 71 Law on Tax Administration with tax authorities for business households and individuals paying tax according to the declaration method.

3. For a business household moving to a small and medium-sized enterprise as prescribed in the Law on Support for Small and Medium-sized Enterprises, the business household must fulfill its tax obligations to the tax authority directly managing it or send a written notice to the agency. The tax authority commits that small and medium-sized enterprises converted from business households will inherit all tax obligations of business households in accordance with the law on supporting small and medium-sized enterprises.

4. For individuals specified at Points k and l, Clause 2, Article 4 of this Circular:

Taxpayers fulfill their tax payment obligations and handle overpaid tax amounts according to the provisions of Articles 60, 67, 69, 70, 71 of the Law on Tax Administration with tax administration agencies.

Article 16. Processing of dossiers of TIN deactivation and return of results

1. Processing the taxpayer's application for TIN deactivation specified in Clause 1, Article 14 of this Circular:

a) The tax authority directly managing:

a.1) Issuing a Notice of the taxpayer stopping operation and undergoing procedures for TIN deactivation, form No. 17/TB-DKT issued together with this Circular, to the taxpayer within the time limit. 02 (two) working days from the date the tax authority receives the complete application for TIN deactivation as prescribed.

Dan Hanh Notice sent to the managing unit and dependent units according to form No. 35/TB-DKT issued together with this Circular in case the tax authority receives the application for invalidation of the tax identification number of the entity. but the dependent units have not yet carried out procedures for invalidation of tax identification numbers.

a.2) Coordinating 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 (submission of complete dossiers). tax declarations, reports on the use of invoices, fulfillment of tax payment obligations, invoices and handling of overpaid tax amounts, uncredited value-added tax amounts (if any)), settlement of offsets deduct tax liability or refund as prescribed by law

a.3) Carry out clearing or refunding cum clearing procedures for taxpayers' obligations in accordance with the Law on Tax Administration and its guiding documents.

In case the dependent unit terminates its tax identification number but is unable to fulfill its remaining payable or debt obligations after clearing or refunding cum clearing in accordance with the Law on Tax Administration and the guiding documents, the managing unit has made a written commitment to be responsible for inheriting the entire tax liability of the dependent unit, the tax authority directly managing the dependent unit shall perform the conversion. responsibility of the dependent unit to the managing unit and issue the Notice on the transfer of the taxpayer's tax liability, form No. 39/TB-DKT attached to this Circular, and send it to the taxpayer being the managing unit. , dependency unit.

In case the unit being divided, merged, or consolidated, the tax identification number expires but is unable to fulfill the remaining payable or debt obligations after clearing or refunding cum clearing according to the provisions of law. the provisions of the Law on Tax Administration and guiding documents on implementation, the tax authorities directly managing the divided, merged or consolidated units shall transfer the obligations to the new unit and issue a Notice on Tax Administration. the transfer of taxpayers' tax obligations, form No. 39/TB-DKT issued together with this Circular, to taxpayers being divided, merged, consolidated and new units.

a.4) Request the customs authority to certify that the taxpayer has fulfilled the tax payment obligation and other state budget revenues for import-export activities as prescribed in the Circular of the Ministry of Finance. Financial regulations on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods and the Circular of the Ministry of Finance regulating electronic transactions in the tax field within 03 days from the date of issuance of the Notice about taxpayers stopping their operations and undergoing procedures for invalidation of their tax identification numbers.

a.5) Issuance of the notice on the taxpayer's termination of the tax identification number, form No. 18/TB-DKT attached to this Circular, within 03 (three) working days from the date the taxpayer has fulfilled the tax payment obligation with the tax administration agency or the tax authority has completed the transfer of all tax debt obligations and other revenues belonging to the state budget of the dependent unit to the managing unit, of the application. The division is divided, merged, or consolidated into a new unit according to the provisions of this Point.

b) The tax authority managing the revenue shall:

b.1) Perform the tasks specified at Point a.2, a.3 of this Clause with respect to revenues generated in the locality.

b.2) Update information on taxpayers who have fulfilled their tax obligations for revenues managed by tax authorities into the tax registration application system within a working day or at the latest at the beginning of the next working day. according to the date the taxpayer fulfills the tax payment obligation at the tax authority managing the revenue.

c) Particularly for business households and individuals, after the tax identification number of business activities is invalidated, the tax identification number of the representative of the business household may still be used to fulfill tax obligations for the individual. core.

2. Processing the taxpayer's application for TIN deactivation specified in Clause 3, Article 14 of this Circular:

a) Directly managing tax authorities as prescribed at Point a, Clause 1 of this Article. Particularly, the regulations on promulgating the Notice on the taxpayer's termination of the tax identification number, form No. 18/TB-DKT attached to this Circular, shall be replaced by the Notice on the taxpayer's fulfillment of the tax payment obligation. to apply to the agency <business registration/cooperative registration> using form No. 28/TB-DKT attached to this Circular.

b) The tax authority managing the revenue shall comply with the provisions of Point b, Clause 1 of this Article.

3. Processing dossiers of tax identification number invalidation submitted by competent state agencies to the tax authorities directly managing them

a) With regard to the decision on dissolution of an enterprise or cooperative issued by the business registration agency or the cooperative registration agency as prescribed in Point a, Clause 4, Article 14 of this Circular:

a.1) The directly managing tax authority shall comply with the provisions of Point a, Clause 1 of this Article. Particularly, the regulations on promulgating the Notice on the taxpayer's termination of the tax identification number, form No. 18/TB-DKT attached to this Circular, shall be replaced by the Notice on the taxpayer's fulfillment of the tax payment obligation. to apply to the agency <business registration/cooperative registration> using form No. 28/TB-DKT attached to this Circular.

a.2) The tax authority managing the revenue shall comply with the provisions of Point b, Clause 1 of this Article.

b) For registration dossiers for operation termination of enterprises or cooperatives due to division, consolidation or merger; application for registration of termination of operation of a branch or representative office of an enterprise or cooperative sent by the business registration agency or the cooperative registration agency according to the provisions of Point a, Clause 4, Article 14 of this Circular. this fourth

b.1) The tax authority directly managing:

– Issuance of a Notice of the taxpayer stopping operation and undergoing procedures for TIN deactivation, form No. 17/TB-DKT issued together with this Circular in case the taxpayer has not submitted the termination dossier. Deactivate the tax identification number to the tax authority directly managing it, 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. cooperative registration.

– Issuing a Notice of requesting taxpayers to submit an application for invalidation of tax identification numbers, form No. 29/TB-DKT attached to this Circular, and send it to taxpayers to carry out procedures for invalidation of tax identification numbers. force tax identification numbers with tax authorities as prescribed in Clauses 2 and 3, Article 14 of this Circular.

b.2) The tax authority managing the revenue has not yet implemented the regulations to stop monitoring the obligation for the revenue generated in the locality, which will be done when the taxpayer submits the application for invalidation of the tax code. tax to the tax authority directly managing according to the provisions of Clauses 2 and 3, Article 14 of this Circular according to the notice of the tax authority directly managing.

c) For the application for registration of termination of operation of a business location of an enterprise or cooperative: The tax registration application system shall update information on termination of operation of the business location according to the address code. business location and tax identification number of the unit in charge of the business location into the tax management database.

d) For notice of dissolution of enterprises or cooperatives; Notice of termination of operation of the divided, merged or consolidated enterprise or cooperative, and Notice of termination of operation of branches and representative offices of enterprises or cooperatives issued by the business registration agency. business, the cooperative registration agency moves in as prescribed at Point a, Clause 4, Article 14 of this Circular:

The tax authority directly manages to update the taxpayer's tax identification number to the status "NNT has stopped working and has completed the procedures for TIN deactivation" on the day of receiving the notice of the registration authority. business, cooperative registration agency if the taxpayer has fulfilled the tax payment obligation.

dd) For the decision to revoke the Certificate of Business Registration, Certificate of Cooperative Registration, Certificate of Operation Registration of the branch, representative office or business location; Decision, Notice of revocation of Certificate of business household registration, License of establishment and operation or equivalent document as prescribed at Points a and b, Clause 4, Article 14 of this Circular (Decision, Notice of license revocation)

dd.1) In case of revocation for enforcement of an administrative decision on tax administration: When the tax authority directly receives the decision, the notice of license revocation from the business registration authority, publishes it. To sign the cooperative and the competent state agency, the tax authority shall update the taxpayer's tax identification number to the status "Taxpayer ceases to operate but has not completed the procedure for TIN deactivation. ".

dd.2) In case of withdrawal due to law violation:

The tax authorities directly manage:

– Update the information and status of the taxpayer's tax identification number and tax identification number (if any) to the status "Taxpayer stops working but has not completed the procedure for TIN deactivation" and promulgate a Notice of TIN deactivation according to the form No. 35/TB-DKT issued together with this Circular (if any) to the taxpayer after receiving the Decision, Notice revoke the license of the business registration agency, registration of cooperatives and competent state agencies.

– Update information on license revocation of a business location according to the business location code and the tax code of the business location owner in the tax management database in case the business location is confiscated. license revocation.

– Issuing a Notice of requesting taxpayers to submit a dossier of tax code termination, form No. 29/TB-DKT, and sending it to taxpayers for tax registration directly with the tax authority, branch or representative office. representatives of enterprises or cooperatives to carry out procedures for TIN deactivation with tax authorities as prescribed in Clause 1 and Point b, Clause 3, Article 14 of this Circular.

– After receiving the decision, notice of dissolution of the enterprise or cooperative and the termination of operation of the dependent unit of the business registration authority, the registration of cooperatives or the application for invalidation of the code number Taxpayer's tax due to license revocation as prescribed in Article 14 of this Circular, the tax authority directly managing and the tax authority managing the revenue shall handle the invalidation of the tax identification number for each similar case. accordance with the provisions of this Article.

e) For the Court's decision declaring bankruptcy of the enterprise or cooperative as prescribed at Point c, Clause 4, Article 14 of this Circular

e.1) The tax authority directly managing:

- Update taxpayer information about the status "NNT stops working but has not completed the procedure for TIN deactivation" within working day or at the latest at the beginning of the next working day from the date of receipt. the Court's decision to declare bankruptcy.

Issuing a Notice to send to the managing unit and dependent units according to form No. 35/TB-DKT issued together with this Circular in case the tax authority receives the application for invalidation of the tax identification number of the entity. but the dependent units have not yet carried out procedures for invalidation of tax identification numbers.

– Perform the tasks specified at Points a.2, a.3, a.4, a.5 Clause 1 of this Article.

e.2) The tax authority managing the revenue shall comply with the provisions of Point b, Clause 1 of this Article.

g) For death certificates or death notices or papers in lieu of death notices as prescribed by civil status law or court decisions declaring dead, missing or incapacitated for civil acts; the provisions of Point d, Clause 4, Article 14 of this Circular

Tax authorities shall base themselves on papers of competent agencies certifying that individuals have died, are missing or have lost their civil act capacity to update information and change the tax identification status of individual taxpayers. change to "NNT has stopped working and has completed the procedure for terminating the tax code filtering effect" into the Tax registration application system. In case an individual has fulfilled the tax payment obligation under the provisions of the Law on Tax Administration and Clause 4, Article 15 of this Circular, the tax authority shall terminate the validity of the taxpayer's tax identification number as prescribed.

4. When a taxpayer's tax identification number is terminated, the Certificate of Tax Registration, Certificate of Tax Registration for Individuals, Notice of Tax Identification Number, Notice of Dependent Identification Number shall expire. .

5. The managing tax authority directly updates information and changes the taxpayer's tax identification status to the state "NNT stops working but has not completed the procedure for TIN deactivation" within the working day. work 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 operation and the procedure for terminating the validity of the tax identification number form No. 17/TB-DKT enclosed herewith. This Circular and the status "NNT has stopped working and has completed the procedures for MSP termination" within a working day or at the latest in the early hours of the next working day on the date of issuance of the Notice of termination of the taxpayer. invalidate the tax code form No. 18/TB-DKT issued together with this Circular.

Article 17. Deactivation of tax identification numbers for taxpayers in case the tax authority issues a Notice of inactivity at the registered address

1. Within five (05) working days at the latest from the date of issuance or receipt of one of the documents (Decisions, Documents, Notices) below, the tax authority shall verify the actual operation of the tax authority. Taxpayer action:

a) Notice of urging the submission of tax declaration dossiers and tax reports for the second time issued by tax authorities, taxpayers have not yet submitted tax declaration dossiers and tax reports.

b) Documents sent by the tax authority to the taxpayer by post but returned by the post office because there is no recipient or the address does not exist.

c) The tax authority receives information provided by organizations and individuals about the taxpayer's inactivity at the registered address.

d) The competent state management agency shall send a written notice to the tax authority of the taxpayer's inactivity at the registered address.

2. Tax authorities shall coordinate with local authorities (commune-level People's Committees, local police offices) in verifying the actual activities of taxpayers at the registered address.

a) If the result of verification that the taxpayer is still active at the registered address, the taxpayer must sign for certification in the Minutes of verification of the taxpayer's operation status at the registered address, form No. 15. /BB-BKD promulgated together with this Circular, at the same time, taxpayers must fulfill all tax obligations and requirements of tax authorities as prescribed by law.

b) In case the result of verification that the taxpayer does not operate at the registered address, the tax authority shall coordinate with the local government in making a record of verification of the taxpayer's operation status at the registered address. Form No. 15/BB-BKD issued together with this Circular. The tax authority shall issue a Notice on the taxpayer's inactivity at the registered address, form No. 16/TB-DKT attached to this Circular within 03 (three) working days from the date stated above. minutes, and at the same time update the taxpayer's tax identification number information on the status "NNT does not work at the registered address" into the tax registration application system within a working day or at the latest at the beginning of the hour. working day following the date of issuance of the Notice of Inactivity of the Taxpayer at the registered address; at the same time, transmit information to the National Information System on business registration, registration of cooperatives on the same day of updating the status "NNT does not work at the registered address" into the tax registration application system. .

Tax authorities shall publicly notify taxpayers of inactivity at the registered address on the website of the General Department of Taxation as prescribed in Article 22 of this Circular. State management agencies in the locality (including: Customs offices, business registration agencies (except for cases where business registration and tax registration have been connected), the Procuracy, the police , market management agencies, agencies granting establishment and operation licenses) and other organizations and individuals are responsible for looking up information and status of taxpayers' tax identification numbers that have been publicized by tax authorities. to perform state management tasks and other contents.

3. If the managing entity falls into one of the cases specified in Clause 1 of this Article, it has a dependent unit

a) The tax authority managing the managing unit must at the same time notify the dependent unit that the managing unit does not operate at the registered address using form No. 26/TB-DKT attached to this Circular. this.

The tax authority managing the host unit updates the inactivity status at the registered address of the unit dependent on the Tax Registration Application System from the date the tax authority issues the notice.

4. Particularly for business households and individuals: the tax authority shall only issue a Notice of Taxpayers not operating at the registered address for each business location that has verified and updated information on business locations. status "Taxpayer inactive status at registered address" on the Tax registration application system for the tax code of that business location, does not update the operating status of the business location. remaining business (if any).

5. After issuing the Notice of the taxpayer's inactivity at the registered address, the tax authority shall coordinate with the business registration authority to revoke the Certificate of Business Registration or Certificate of Registration. Sign the operation of branches, representative offices and business locations as prescribed in the Law on Enterprises.

6. Tax authorities shall terminate the validity of the taxpayer's tax identification number after issuing the Notice of inactivity of the taxpayer at the registered address as follows:

a) For taxpayers specified in Clause 2, Article 4 of this Circular who have fulfilled their tax obligations and invoices as prescribed in the Law on Tax Administration and Article 15 of this Circular, or have not incurred tax obligations, invoices .

b) For taxpayers whose tax debts, late payment interest and fines have been cleared as prescribed in Clause 3, Article 85 of the Law on Tax Administration, overpaid amounts have been deleted as prescribed at Point c, Clause 3, Article 60. Law on Tax Administration (taxpayers have fulfilled their tax obligations) and complete the invoice procedure in accordance with the law on invoices.

In case the taxpayer is an enterprise or cooperative, the tax authority shall send a document with a list of tax codes that have been terminated to the business registration agency or cooperative registration agency via the system. national information on enterprise registration and cooperative registration to synchronize the legal status of enterprises and cooperatives between tax authorities and business registration and cooperative registration agencies

Section 5. RESTORE TAX CODE #

Article 18. Dossier of request for tax identification number restoration

The tax code is restored according to the provisions of Article 40 of the Law on Tax Administration, Clause 4, Article 6 of the Government's Decree No. 126/2020/ND-CP dated October 19, 10 detailing a number of articles of the Law. Tax administration and the following regulations:

1. The taxpayer's tax identification number restoration dossier:

a) The taxpayer specified in Clause 2, Article 4 of this Circular has the establishment and operation license revoked by the competent authority or the business household registration certificate or the equivalent license, the tax authority has terminated the license. If the tax identification number is invalidated as prescribed, but then the competent authority issues a written cancellation of the revocation document, the taxpayer shall submit a dossier of request for TIN restoration to the tax authority directly managing the tax identification number. at least 10 (ten) working days from the date the competent authority issues the written cancellation of the revocation document.

Profile include:

– A written request for tax code restoration, form No. 25/DK-TCT issued together with this Circular;

– A copy of the written cancellation of the document revoking the establishment and operation license or the equivalent license of the competent agency.

b) After the tax authority has notified the taxpayer that the taxpayer does not operate at the registered address as prescribed in Article 17 of this Circular, but the Certificate of Business Registration or Certificate of Business Registration has not been revoked. registration of the cooperative, Certificate of operation registration of branch or representative office, Certificate of business household registration, License for establishment and operation or equivalent license and has not been terminated. tax number, the taxpayer shall submit a written request for TIN restoration, form No. 25/DK-TCT issued together with this Circular, to the tax authority directly managing it before the date the tax authority issues the Notice of termination. invalidate tax identification numbers according to regulations.

c) Taxpayers specified in Clause 2, Article 4 of this Circular, when wishing to continue business activities after submitting the dossiers of TIN deactivation, sent to the tax authorities but the tax authorities have not yet issued them. In case of notification of TIN deactivation as prescribed in Articles 14 and 16 of this Circular, the taxpayer shall submit a written request for TIN restoration, form No. 25/DK-TCT attached to this Circular. this information to the tax authority directly managing before the date the tax authority issues the Notice on the invalidation of the tax identification number.

d) The taxpayer has submitted the application for TIN deactivation due to division, consolidation or merger to the tax authority as prescribed in Article 14 of this Circular and then issues a written cancellation of the decision on division, merger or acquisition. merger, consolidation contract and the business registration agency, the cooperative registration agency has not terminated its operation, for the divided, merged, or consolidated enterprise or cooperative, the taxpayer shall submit a dossier of request for TIN restoration to the tax authority directly managing it before the date the tax authority issues the Notice of TIN deactivation according to the provisions of Article 16 of this Circular.

Profile include:

– A written request for tax code restoration, form No. 25/DK-TCT issued together with this Circular;

- A copy of the written cancellation of the division decision, merger contract, consolidation contract.

Taxpayers must fully fulfill the obligation to pay taxes and invoices as prescribed in Clause 4, Article 6 of Decree No. 126/2020/ND-CP dated October 19, 10 of the Government detailing a number of articles of the Government's Decree No. Law on Tax Administration before recovering the tax code.

2. Dossier for TIN restoration according to decisions, notices and other papers of competent state agencies:

a) Transaction of notification of restoration of legal status of enterprises, cooperatives, dependent units of the business registration agency or cooperative registration agency.

b) The Court's decision to annul the Decision declaring the individual dead, missing or incapacitated for civil acts.

Article 19. Processing of dossiers of tax code restoration and return of results

1. For taxpayers' dossiers: The tax authorities shall receive and process the tax identification number restoration dossiers and return the results to the taxpayers as prescribed in Articles 40 and 41 of the Law on Tax Administration and Clause 4. Article 6 of Decree No. 126/2020/ND-CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration and the following provisions:

a) Within 03 (three) working days from the date of receipt of the taxpayer's complete application for TIN restoration, for the case specified at Point a, Clause 1, Article 18 of this Circular, the Tax authorities do:

– Prepare a Notice of Tax Code Recovery Form No. 19/TB-DKT, Notice of Tax Identification Number Recovery according to the Form No. 37/TB-DKT (if any) issued together with the Notice. This information is sent to the taxpayer, the dependent unit (if the reinstated tax code is the managing unit).

– Reprint the Tax Registration Certificate or Tax Identification Number Notice to the taxpayer in case the taxpayer has submitted the original to the tax authority according to the application for TIN deactivation.

– Update the tax identification status for taxpayers on the tax registration application system within a working day or at the latest at the beginning of the next working day from the date of issuance of the Notice on tax code restoration. .

b) Within 10 (ten) working days from the date of receipt of the taxpayer's complete application for TIN restoration, for the case specified at Point b, Clause 1, Article 18 of this Circular, the Tax authorities make a list of missing tax declaration dossiers, use of invoices, tax amounts and other state budget revenues payable or owed and impose penalties for violations. legislation on taxes and invoices up to the time the taxpayer submits the application file for tax code restoration as prescribed, and at the same time, conduct physical verification at the address of the taxpayer's business office and make a receipt. a copy of the verification of the taxpayer's operation status at the registered address, form No. 15/BB-BKD, enclosed with this Circular, according to the taxpayer's application for TIN restoration (the taxpayer must sign the Minutes for certification).

Within 03 (three) working days from the date the taxpayer fully complies with the tax and invoice-related administrative violations, fully pays the tax amount and other state budget revenues. paid or owed (except for some cases where tax debt and other state budget revenues are not required to be completed as prescribed in Clause 4, Article 6 of Decree No. 126/2020/ND-CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration), tax authorities shall:

– Make a Notice on the restoration of the tax identification number for the taxpayer, form No. 19/TB-DKT, Notice of the tax identification number being restored according to the governing entity, form No. 37/TB-DKT (if any) issued by the parent company. promulgated together with this Circular, sent to taxpayers and dependent units (if the reinstated tax code is the managing unit).

– Reprint the Tax Registration Certificate or Tax Identification Number Notice to the taxpayer in case the taxpayer has submitted the original to the tax authority according to the application for TIN deactivation.

– Update the taxpayer's tax identification status on the tax registration application system within a working day or at the latest at the beginning of the next working day from the date of issuance of the Notice on tax code restoration. .

The tax authority shall publicize the Notice of tax code restoration on the website of the General Department of Taxation as prescribed in Article 22 of this Circular. State management agencies in the locality (including: customs offices, business registration agencies (except for cases where business registration and tax registration have been connected), the Procuracy, the police , market management agencies, agencies granting establishment and operation licenses) and other organizations and individuals are responsible for looking up information and status of taxpayers' tax identification numbers that have been publicized by tax authorities. to perform state management tasks and other contents.

c) Within 10 (ten) working days from the date of receipt of the taxpayer's complete application for TIN restoration, for the case specified at Points c and d, Clause 1, Article 18 of this Circular. Tax authorities shall make a list of missing tax declaration dossiers, use of invoices, tax amounts and other state budget revenues payable or arrears, and impose penalties for the following acts. violations of the law on taxes and invoices up to the time the taxpayer submits the application for TIN restoration as prescribed.

Within 03 (three) working days from the date the taxpayer fully complies with the tax and invoice-related administrative violations, fully pays the payable tax amount and other state budget revenues. or owed (except for some cases where tax debt and other state budget revenues are not required to be completed as prescribed in Clause 4, Article 6 of Decree No. 126/2020/ND-CP dated October 19, 10 of the Government). The Government shall detail a number of articles of the Law on Tax Administration), tax authorities shall:

– Make a Notice on the restoration of the tax identification number for the taxpayer, form No. 19/TB-DKT, Notice of the tax identification number being restored according to the governing entity, form No. 37/TB-DKT (if any) issued by the parent company. promulgated together with this Circular, sent to taxpayers and dependent units (if the reinstated tax code is the managing unit).

– Reprint the Tax Registration Certificate or Tax Identification Number Notice to the taxpayer in case the taxpayer has submitted the original to the tax authority according to the application for TIN deactivation.

– Update the tax identification status for taxpayers on the tax registration application system within a working day or at the latest at the beginning of the next working day from the date of issuance of the Notice on tax code restoration. .

d) In case the taxpayer submits an incomplete application for TIN restoration or is not eligible for TIN restoration as prescribed in Clause 1, Article 18 of this Circular, the tax authority shall issue a notice. on the failure of the tax identification number to be reinstated, form No. 38/TB-DKT issued together with this Circular sent to taxpayers.

2. When the tax authority receives the Court's decision to cancel the decision declaring the individual dead, missing or incapacitated, the tax authority shall restore the individual's tax identification number within the period. within 03 working days from the date of receiving the court's decision.

3. When the tax authority receives a transaction to restore the legal status of an enterprise, cooperative, branch, representative office, or business location of the business registration agency, the contract registration agency For cooperatives according to the provisions of the law on business registration, registration of cooperatives on the tax registration application system, the tax authority shall restore the tax identification number to the taxpayer on the day of receipt of the transaction.

Section 6. TAX REGISTRATION FOR CASES OF ORGANIZATION #

Article 20. Tax registration in case of reorganization

1. Divide the organization

a) For divided organizations:

The divided organization must carry out procedures for TIN deactivation with the tax authority directly managing it according to the provisions of Article 39 of the Law on Tax Administration and Article 14 of this Circular.

Based on the application for TIN deactivation of the divided organization, the tax authority shall carry out the procedures and order to terminate the TIN of the divided organization according to the provisions of Article 39 of the Law on Management of the divided organization. tax and Article 15, Article 16 of this Circular.

b) For the newly divided organization:

Newly established organizations from the divided organization must carry out tax registration procedures with the tax authorities as prescribed in Articles 31, 32, 33 of the Law on Tax Administration and Article 7 of this Circular.

Based on the tax registration dossier of the newly established organization from the divided organization, the tax authority shall carry out the procedures and order to grant the tax identification number to the taxpayer according to the provisions of Article 34 of the Law on Tax Administration and Taxation. Article 8 of this Circular.

2. Separation of organization

a) For the separated organization:

In case after the separation, the separated organization has a change in tax registration information, the organization must carry out the procedures for changing tax registration information with the tax authority directly managing it within 10 (ten) days. ) working days from the date of being granted the establishment and operation license, establishment decision or other equivalent document of a competent state agency.

Profile include:

- Declaration of adjustment and supplement of tax registration information, form No. 08-MST issued together with this Circular;

- A copy of the decision on separation of the organization or an equivalent document;

– A copy of the establishment and operation license, establishment decision or other equivalent document.

The tax authority shall carry out procedures for changing tax registration information of the separated organization according to the provisions of Article 36 of the Law on Tax Administration and Article 11 of this Circular. The separated organization still uses the previously issued tax identification number to continue to fulfill its tax obligations.

b) For the separated organization:

The separated organization must carry out tax registration procedures with the tax authority as prescribed in Articles 31, 32, 33 of the Law on Tax Administration and Article 7 of this Circular.

Based on the tax registration dossier of the separated organization, the tax authority shall carry out the procedures and order to grant the tax identification number to the taxpayer according to the provisions of Article 34 of the Law on Tax Administration and Article 8 of this Circular.

3. Organization merger

The merged organization may retain its tax identification number. The merged organizations have their tax identification numbers terminated.

a) The merged organization:

The merged organization must carry out procedures for TIN deactivation with the tax authority directly managing it according to the provisions of Article 39 of the Law on Tax Administration and Article 14 of this Circular.

Based on the application for TIN deactivation of the merged organization, the tax authority shall carry out the procedures and order for TIN deactivation of the merged organization according to the provisions of Article 39 of the Law on Management of the merged organization. tax administration and Articles 15 and 16 of this Circular.

b) Organization receiving the merger:

In case of merger giving rise to changes in tax registration information, within 10 (ten) working days from the date of issuance of establishment and operation license, establishment decision or other equivalent papers, the organization The merging organization must carry out procedures for changing tax registration information with the tax authority directly managing it.

Profile include:

- Declaration of adjustment and supplement of tax registration information, form No. 08-MST issued together with this Circular;

- A copy of the merger contract or equivalent document;

– A copy of the establishment and operation license, establishment decision or other equivalent document.

The tax authority shall carry out procedures for changing tax registration information of the merging organization according to the provisions of Article 36 of the Law on Tax Administration and Article 11 of this Circular.

4. Organization consolidation

a) The merged organization:

The consolidated organizations must carry out the procedures for TIN deactivation with the tax authority directly managing them according to the provisions of Article 39 of the Law on Tax Administration and Article 14 of this Circular.

Based on the application for TIN deactivation of the consolidating organizations, the tax authority shall carry out the procedures and order for TIN deactivation of the consolidated organization as prescribed in Article 39 of the Law on TIN deactivation. Tax administration and Articles 15 and 16 of this Circular.

b) Consolidated organization:

The consolidated organization must carry out tax registration procedures with the tax authorities according to the provisions of Articles 31, 32, 33 of the Law on Tax Administration and Article 7 of this Circular.

Based on the tax registration dossier of the consolidating organization, the tax authority shall carry out the procedures and order to grant the tax identification number to the taxpayer according to the provisions of Article 34 of the Law on Tax Administration and Article 8 of this Circular.

Article 21. Tax registration in case of operation model transformation

1. Convert a dependent unit to an independent unit or vice versa

If the dependent unit has a decision on transformation into an independent unit or vice versa, if the independent unit is independent, the dependent unit after transformation must register for tax in order to be granted a new tax identification number as prescribed in Article 31, Article 32 of this Article. 33, Article 7 of the Law on Tax Administration and Article 39 of this Circular. Independent units and dependent units before conversion must carry out procedures for TIN deactivation with the tax authority directly managing them according to the provisions of Article 14 of the Law on Tax Administration and Article XNUMX of this Circular.

Based on tax registration dossiers of independent units and dependent units after conversion, tax authorities shall carry out the procedures and order to grant tax identification numbers to taxpayers according to the provisions of Article 34 of the Law on Tax Administration. tax and Article 8 of this Circular.

Based on the application for TIN deactivation of the independent unit or dependent unit before conversion, the tax authority shall carry out the procedures and order for TIN deactivation as prescribed in Article 39 of the Law on TIN deactivation. Tax administration and Articles 15 and 16 of this Circular.

2. Transformation of an independent entity into a dependent unit of another managing entity

An independent unit that becomes a dependent unit of another managing entity shall be granted a 13-digit tax code according to the tax identification number of the new managing entity. The independent unit must carry out procedures for invalidation of the tax identification number with the tax authority according to the provisions of Article 39 of the Law on Tax Administration and Article 14 of this Circular. The dependent unit shall register for tax according to the provisions of Articles 31, 32 and 33 of the Law on Tax Administration and Article 7 of this Circular. The managing unit must additionally declare the newly established dependent unit in the list of dependent units using form No. BK02-DK-TCT issued together with this Circular according to the provisions of Article 10 of this Circular.

Based on the tax registration dossier of the dependent unit, the tax authority shall carry out the procedures and order to grant the tax identification number to the taxpayer according to the provisions of Article 34 of the Law on Tax Administration and Article 8 of this Circular.

Based on the application for TIN deactivation of the independent unit, the tax authority shall carry out the procedures and order for TIN deactivation according to the provisions of Article 39 of the Law on Tax Administration and Article 15 of this Article. 16 of this Circular.

3. Converting a dependent unit of one managing entity into a dependent unit of another managing entity

A dependent unit of a managing entity (hereinafter referred to as the old dependent unit) which is transformed into a dependent unit of another managing entity (hereinafter referred to as the new dependent unit) must carry out the following procedures: continue to terminate the tax identification number of the former dependent unit with the tax authority directly managing it according to the provisions of Article 39 of the Law on Tax Administration and Article 14 of this Circular. The new dependent unit shall make tax registration with the tax authority according to the provisions of Articles 31, 32, 33 of the Law on Tax Administration and Article 7 of this Circular. The managing unit must additionally declare the newly established dependent unit in the list of dependent units using form No. BK02-DK-TCT issued together with this Circular according to the provisions of Article 10 of this Circular.

Based on the tax registration dossier of the new dependent unit, the tax authority shall carry out the procedures and order to grant the tax identification number to the taxpayer according to the provisions of Article 34 of the Law on Tax Administration and Article 8 of this Circular. .

Based on the application for TIN deactivation of the former dependent unit, the tax authority shall carry out the procedures and order for TIN deactivation according to the provisions of Article 39 of the Law on Tax Administration and Article 15. Article 16 of this Circular.

Chapter III

DISCLOSURE TAX REGISTRATION INFORMATION #

Article 22. Publication of taxpayers' tax registration information

1. Tax authorities shall publicize taxpayers' tax registration information on the website of the General Department of Taxation in the following cases:

a) The taxpayer stops working and has completed the procedure for TIN deactivation (status 01).

b) The taxpayer stops working, has not completed the procedure for TIN deactivation (status 03).

c) Taxpayers temporarily stop operating or doing business (status 05).

d) The taxpayer does not operate at the registered address (status 06).

dd) The taxpayer restores the tax identification number according to the Notification Form No. 19/TB-DKT attached to this Circular.

e) The taxpayer has violated the law on tax registration.

2. Content, form and time limit for publicity:

a) Publicity content: Information stated in the Notice on the taxpayer's termination of the tax identification number; Notice of the taxpayer's shutdown and the procedure for terminating the validity of the tax identification number; Notice of taxpayer inactivity at the registered address.

b) Publication form: Posting on the website of the General Department of Taxation.

c) Time limit for publication: Within 01 (one) working day at the latest from the date the tax authority issues the Notice or updates the tax identification status under the decision or notice of the competent state agency. other rights transferred.

3. Authority to disclose information:

Tax authorities directly managing taxpayers shall publicize taxpayer information. Before disclosing taxpayer information, the tax authority directly managing it must review and compare to ensure the accuracy of public information. In case the information disclosed is incorrect, the tax authority shall correct the information and must disclose the corrected content in a public form.

Chapter IV

ORGANIZATION OF IMPLEMENTATION #

Article 23. Enforcement

1. This Circular takes effect from August 17, 01.

2. This Circular replaces Circular No. 95/2016/TT-BTC dated June 28, 6 of the Ministry of Finance guiding on tax registration; Article 2016 of Circular No. 9/156/TT-BTC dated November 2013, 06 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration; Law amending and supplementing a number of articles of the Law on Tax Administration and Decree No. 11/2013/ND-CP dated July 83, 2013 of the Government.

3. In case the documents referred to in this Circular are amended, supplemented or replaced, the revised, supplemented or replaced new document shall apply.

Article 24. Transitional provisions

1. Taxpayers who have been granted a tax identification number before the effective date of this Circular may continue to use the issued tax identification number.

2. Tax registration dossiers, change of tax registration information, invalidation of tax identification numbers, or restoration of tax identification numbers submitted to tax authorities before the effective date of this Circular, tax authorities shall continue to handle according to the provisions of law on tax administration at the time of filing.

Article 25. Responsible for implementing

1. The General Department of Taxation is responsible for guiding tax authorities at all levels in tax registration, granting tax identification numbers, granting tax registration certificates and managing and using tax codes.

2. Tax authorities at all levels are responsible for disseminating and guiding taxpayers, relevant organizations and individuals to comply with the provisions of this Circular.

3. Taxpayers, relevant organizations and individuals subject to the application of this Circular shall fully comply with the instructions in this Circular.

In the course of implementation, if any problems arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and settlement.