How long does a taxpayer have to directly register tax after the personal income tax is incurred in Vietnam?
How long does a taxpayer have to directly register tax after the personal income tax is incurred in Vietnam?
According to Point đ, Clause 2, Article 33 of the Law on Tax Administration 2019, the deadline for the first-time taxpayer registration is stipulated as follows:
Deadline for the first-time taxpayer registration
- If the taxpayer registers concurrently with enterprise registration, cooperative registration, business registration, the deadline for taxpayer registration will follow the deadline for enterprise registration, cooperative registration, business registration as prescribed by law.
- If the taxpayer registers directly with the tax authority, the deadline for taxpayer registration is 10 working days from the following days:
a) The issuance of the business registration certificate, establishment and operation license, investment registration certificate, establishment decision;
b) Commencement of business operations for organizations not subject to business registration or business households, individuals subject to business registration but not yet issued a business registration certificate;
c) Arising obligation to withhold tax and pay tax on behalf of another; organization paying on behalf of individuals under a contract, business collaboration document;
d) Signing contracts to receive projects with foreign contractors, subcontractors declaring tax directly with the tax authority; signing contracts, petroleum agreements;
đ) Occurrence of a personal income tax obligation;
e) Arising request for tax refund;
g) Other obligations with the state budget occur.
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According to the above regulations, a taxpayer must register directly with the tax authority within a maximum of 10 working days from the occurrence of a personal income tax obligation.
How long does a taxpayer have to directly register tax after the personal income tax is incurred in Vietnam? (Image from the Internet)
Vietnam: What does the first-time taxpayer registration application include?
According to Article 31 of the Law on Tax Administration 2019, the first-time taxpayer registration application includes the following documents:
(1) For a taxpayer registering together with enterprise registration, cooperative registration, business registration, the taxpayer registration application includes:
The enterprise registration, cooperative registration, business registration application as prescribed by law.
(2) For a taxpayer that is an organization registering directly with the tax authority, the first-time taxpayer registration application includes:
- Taxpayer registration declaration;
- A copy of the establishment and operation license, establishment decision, investment registration certificate, or other equivalent documents granted by a competent authority that are still effective;
- Other relevant documents.
(3) For a taxpayer that is a household, business household, individual registering directly with the tax authority, the first-time taxpayer registration application includes:
- Taxpayer registration declaration or tax declaration;
- A copy of the identity card, citizen identification card, or passport;
- Other relevant documents.
Where is the first-time taxpayer registration application submitted in Vietnam?
Based on Article 32 of the Law on Tax Administration 2019, the location to submit the first-time taxpayer registration application is stipulated as follows:
- If the taxpayer registers concurrently with enterprise registration, cooperative registration, business registration, the location to submit the taxpayer registration application will be the place where the enterprise registration, cooperative registration, business registration application is submitted according to law.
- If the taxpayer registers directly with the tax authority, the location to submit the taxpayer registration application is prescribed as follows:
+ Organizations, business households, business individuals submit the taxpayer registration application at the tax authority where the organization or business has its headquarters;
+ Organizations, individuals responsible for withholding and paying taxes on behalf of others submit the taxpayer registration application at the tax authority directly managing those organizations, individuals;
+ Households, individuals not engaging in business submit the taxpayer registration application at the tax authority where taxable income arises, where permanent residence or temporary residence is registered or where obligations with the state budget arise.
- Individuals authorize an organization, individual paying income to register taxpayers on their behalf and their dependents to submit the taxpayer registration application through the income-paying organization, individual. The income-paying organization, individual is responsible for compiling and submitting the taxpayer registration application on behalf of the individual to the tax authority directly managing that income-paying organization, individual.
What information is included in the taxpayer registration certificate in Vietnam?
According to Clause 1, Article 34 of the Law on Tax Administration 2019, the taxpayer registration certificate includes the following information:
- Name of the taxpayer;
- Tax identification number;
- Number, date, month, year of the business registration certificate or establishment and operation license or investment registration certificate for organizations, business individuals; the number, date, month, year of the establishment decision for organizations not subject to business registration; information from the identity card, citizen identification card, or passport for individuals not subject to business registration;
- Tax authority directly managing.
