Can an enterprise that has submitted a taxpayer registration application but has not had TIN issued engage in business in Vietnam?

Can an enterprise that has submitted a taxpayer registration application but has not had TIN issued engage in business in Vietnam?

Under Clause 1, Article 30 of the Law on Tax Administration 2019, the provision is as follows:

Applying for taxpayer registration and TIN issuance

1. Taxpayers must apply for taxpayer registration and shall be issued with TINs by tax authorities before beginning their business operations or incurring amounts payable to the state budget. The following entities shall apply for taxpayer registration:

a) Enterprises, organizations and/or individuals shall apply for taxpayer registration through the interlinked single-window system together with enterprise, cooperative or business registration (hereinafter referred to as “business registration”) as prescribed in the Law on Enterprises and other relevant regulations;

b) Organizations and individuals beside those stipulated in Point a of this clause shall register directly with tax authorities as regulated by the Minister of Finance.

...

Thus, according to the above regulations, an enterprise that has submitted a taxpayer registration application but has not had a TIN issued must wait until having a TIN issued to engage in business.

Can an enterprise that has submitted a taxpayer registration application but has not had TIN issued engage in business in Vietnam? (Image from the Internet)

Is it necessary to notify the tax authority about changes in taxpayer registration information in Vietnam?

According to Article 59 of Decree 01/2021/ND-CP, which provides regulations on notifying changes in taxpayer registration information:

Notification of changes in taxpayer registration information

1. Every enterprise that makes changes to its taxpayer registration information without changing business registration information, except change of tax accounting method, shall send a notification of changes to enterprise registration information which is signed by its legal representative to the Business Registration Office of the province where it is headquartered.

2. After receiving the notification, the Business Registration Office shall give the confirmation slip to the enterprise, examine the validity of documents, enter date into the National Enterprise Registration Information System and transmit information to the taxpayer registration information system. The Business Registration Office shall issue a certificate of changes to enterprise registration information to the enterprise at its request.

Thus, in cases where an enterprise changes the taxpayer registration information without altering business registration information, except for changes in the tax calculation method, the enterprise shall send a notice of changes in business registration information signed by the legal representative of the enterprise to the Business Registration Office where the enterprise's headquarters is situated.

What are the regulations on notification of changes to taxpayer registration information by individuals authorizing organizations for taxpayer registration in Vietnam?

Under Article 36 of the Law on Tax Administration 2019, the provision is as follows:

Notification of changes to taxpayer registration information

1. Upon any change to taxpayer registration information, taxpayers who combine taxpayer registration with business registration shall notify the changes to taxpayer registration information together with changes to business registration information as prescribed by law.

In case taxpayers' change of address leads to change of supervisory tax authorities, taxpayers must complete tax procedures with supervisory tax authorities as prescribed in this Law before registering with business registration authorities for change of information.

2. When there is any change to taxpayer registration information, taxpayers directly registered with tax authorities must notify their supervisory tax authorities within 10 working days starting from the date of changes to information.

3. In case individuals authorizing their income payers to register changes to taxpayer registration information for themselves and their dependants, they must notify the income payers in no later than 10 working days starting from the date of changes to information; the income payers shall be responsible for notifying tax authorities of the changes in no later than 10 working days starting from the date of authorization from taxpayers.

Notification of changes to taxpayer registration information

1. Upon any change to taxpayer registration information, taxpayers who combine taxpayer registration with business registration shall notify the changes to taxpayer registration information together with changes to business registration information as prescribed by law.

In case taxpayers' change of address leads to change of supervisory tax authorities, taxpayers must complete tax procedures with supervisory tax authorities as prescribed in this Law before registering with business registration authorities for change of information.

2. When there is any change to taxpayer registration information, taxpayers directly registered with tax authorities must notify their supervisory tax authorities within 10 working days starting from the date of changes to information.

3. In case individuals authorizing their income payers to register changes to taxpayer registration information for themselves and their dependants, they must notify the income payers in no later than 10 working days starting from the date of changes to information; the income payers shall be responsible for notifying tax authorities of the changes in no later than 10 working days starting from the date of authorization from taxpayers.

Thus, individuals authorizing organizations for taxpayer registration in Vietnam must notify the income payer within no later than 10 working days.

*Note: The income payer is responsible for notifying the supervisory tax authority no later than 10 working days from the date of receiving the authorization from the individual.