From February 6, 2025, what is the procedure for re-issuing the tax registration certificate for taxpayers in Vietnam?
From February 6, 2025, what is the procedure for re-issuing the tax registration certificate for taxpayers in Vietnam?
Based on Article 24 of Circular 86/2024/TT-BTC (effective from February 6, 2025) regarding the procedure for re-issuing the tax registration certificate for taxpayers as follows:
- In cases of loss, tear, damage, or burning of the tax registration certificate, taxpayers must submit a written request for re-issuance of the tax registration certificate, along with the TIN notification form No. 13-MST issued with Circular 86/2024/TT-BTC to the directly managing tax authority.
- The tax authority shall re-issue the tax registration certificate via the electronic portal of the General Department of Taxation within 02 (two) working days from the date of receiving the complete dossier as regulated. If the taxpayer registers to receive the result directly at the tax authority or via postal service, the tax authority is responsible for sending the result through the one-stop department of the tax authority or register public postal service to the address registered by the taxpayer.
From February 6, 2025, what is the procedure for re-issuing the tax registration certificate for taxpayers in Vietnam? (Image from the Internet)
Vietnam: What information does the tax registration certificate include?
Based on Clause 1, Article 34 of the Law on Tax Administration 2019 regulating the information included in the tax registration certificate as follows:
- Name of the taxpayer;
- TIN;
- Number, date, month, year of the business registration certificate or establishment and operation license or investment registration certificate for organizations and business individuals; number, date, month, year of the establishment decision for organizations not subject to business registration; information on the personal identity card, citizen identification card, or passport for individuals not subject to business registration;
- Directly managing tax authority.
What are the regulations for the initial taxpayer registration deadline in Vietnam?
According to Article 33 of the Law on Tax Administration 2019 stipulating the initial taxpayer registration deadline as follows:
- Taxpayers registering together with business registration, cooperative registration, business operation registration, the taxpayer registration deadline is the same as the business registration, cooperative registration, business operation registration deadline prescribed by law.
- Taxpayers directly registering with the tax authority, the taxpayer registration deadline is 10 working days from the following days:
+ Issuance of business household registration certificate, establishment and operation license, investment registration certificate, establishment decision;
+ Commencement of business operations for organizations not subject to business registration or business households, business individuals who are subject to business registration but have not yet been granted a business registration certificate;
+ Arising responsibility for withholding tax and paying tax on behalf of others; organizations paying on behalf of individuals under a contract or business cooperation document;
+ Signing of a contract for general contractor or subcontractor with foreign contractors directly declaring tax with the tax authority; signing of oil and gas contracts or agreements;
+ Arising obligation for personal income tax;
+ Arising requirement for tax refund;
+ Arising other obligations with the state budget.
- Organizations and individuals that pay income are responsible for taxpayer registration on behalf of individuals with income no later than 10 working days from the date the tax obligation arises in case the individual does not have a TIN; taxpayer registration on behalf of dependents of the taxpayer no later than 10 working days from the date the taxpayer registers for family circumstance deduction according to legal regulations in case the dependent does not have a TIN.
Where is the place for submitting the initial taxpayer registration dossier in Vietnam?
Based on Article 32 of the Law on Tax Administration 2019 stipulating the place for submitting the initial taxpayer registration dossier as follows:
- Taxpayers registering together with business registration, cooperative registration, business operation registration, the place for submitting the taxpayer registration dossier is the place for submitting business registration, cooperative registration, business operation registration dossier as per legal regulations.
- Taxpayers directly registering with tax authority, the place for submitting the taxpayer registration dossier is regulated as follows:
+ Organizations, business households, business individuals submit the taxpayer registration dossier to the tax authority where the organization, business household, or business individual has its head office;
+ Organizations and individuals responsible for withholding and paying tax on behalf of others submit the taxpayer registration dossier at the tax authority directly managing such organizations and individuals;
+ Households and individuals not in business submit the taxpayer registration dossier at the tax authority where taxable income arises, where permanent residence registration or temporary residence registration is done, or where obligations arise with the state budget.
- Individuals authorizing organizations and individuals paying income to register taxpayer information on their behalf and on behalf of their dependents submit the taxpayer registration dossier through the income-paying organizations and individuals. The income-paying organizations and individuals are responsible for consolidating and submitting the taxpayer registration dossier on behalf of individuals to the tax authority directly managing those organizations and individuals.
