How long does it take to update taxpayer registration information from ID card to citizen ID card in Vietnam?

How long does it take to update taxpayer registration information from ID card to citizen ID card in Vietnam?

Based on Article 36 of the Law on Tax Administration 2019, it is stipulated as follows:

Notification of changes in taxpayer registration information

1. Taxpayers who register concurrently with enterprise registration, cooperative registration, or business registration must notify changes in taxpayer registration information along with changes in enterprise registration, cooperative registration, or business registration content according to legal provisions when there are changes.

In cases where taxpayers change their headquarters address leading to changes in the tax management authority, taxpayers must carry out tax procedures with direct tax management authorities according to this Law before registering changes with enterprise registration, cooperative registration, or business registration authority.

2. Taxpayers who register directly with tax authorities must notify the direct tax management authority within 10 working days from the date of change in taxpayer registration information.

3. If individuals authorize organizations, individuals responsible for income payment to perform registration for changing taxpayer registration information for individuals and dependents, they must notify these organizations or individuals no later than 10 working days from the date of the information change; these organizations, individuals must notify the tax management authority within 10 working days from receiving the authorization.

Therefore, taxpayers who register directly with tax authorities must notify the direct tax management authority within 10 working days from the date the information changes.

Thus, updating the tax code from ID card to citizen ID card must be done no later than 10 working days from the date the information changes.

How long does it take to update taxpayer registration information from ID card to citizen ID card in Vietnam? Is there a penalty for failing to update taxpayer registration information in Vietnam? (Image from the Internet)

Is there a penalty for failing to update taxpayer registration information in Vietnam?

Based on Article 11 of Decree 125/2020/ND-CP stipulating penalties for administrative violations regarding the deadline to notify changes in taxpayer registration information as follows:

Penalties for violations related to deadlines for notifying changes in taxpayer registration information

1. A warning is given for the following acts:

a) Notifying changes in taxpayer registration content later than the prescribed deadline from 01 to 30 days without altering the taxpayer registration certificate or tax code notification, with extenuating circumstances;

b) Notifying changes in taxpayer registration content later than the prescribed deadline from 01 to 10 days which affects the taxpayer registration certificate or tax code notification, with extenuating circumstances.

2. A fine of 500,000 VND to 1,000,000 VND for notifying changes in taxpayer registration content later than the prescribed deadline from 01 to 30 days without altering the taxpayer registration certificate or tax code notification, except where dealt with under point a, clause 1 of this Article.

3. A fine of 1,000,000 VND to 3,000,000 VND for the following acts:

a) Notifying changes in taxpayer registration content later than the prescribed deadline from 31 to 90 days without altering the taxpayer registration certificate or tax code notification;

b) Notifying changes in taxpayer registration content later than the prescribed deadline from 01 to 30 days, altering the taxpayer registration certificate or tax code notification, except as provided in point b, clause 1 of this Article.

4. A fine of 3,000,000 VND to 5,000,000 VND for the following acts:

a) Notifying changes in taxpayer registration content later than the prescribed deadline from 91 days or more without altering the taxpayer registration certificate or tax code notification;

b) Notifying changes in taxpayer registration content later than the prescribed deadline from 31 to 90 days altering the taxpayer registration certificate or tax code notification.

5. A fine of 5,000,000 VND to 7,000,000 VND for the following acts:

a) Notifying changes in taxpayer registration content later than the prescribed deadline from 91 days or more affecting the taxpayer registration certificate or tax code notification;

b) Failing to notify changes in the information on taxpayer registration documents.

6. Provisions in this Article do not apply to the following cases:

a) An individual not engaged in business who is late in changing information about the ID card after being issued a citizen ID card;

b) Income-paying organizations delayed in notifying change in ID card information when individuals authorized for personal income tax finalization have been issued a citizen ID card;

c) Notifying changes in taxpayer registration information regarding the address of taxpayers in case of delayed jurisdictional territorial changes according to Resolutions of the National Assembly or the Standing Committee of the National Assembly.

7. Remedial measures: Require submission of documents modifying taxpayer registration content for violations specified in point b, section 5 of this Article.

Thus, failing to update the tax code for changing taxpayer registration information will be subject to administrative fines ranging from 5,000,000 VND to 7,000,000 VND. The remedial measure required is the submission of documents modifying taxpayer registration content.

* The above-stated regulations do not apply to the following cases:

- An individual not engaged in business is late changing the ID card information after being issued a citizen ID card;

- The income-paying organization delays notifying the change in ID card information when individual taxpayers authorized for personal income tax finalization are issued a citizen ID card;

- Notifying changes in taxpayer registration information regarding the taxpayer's address due to the delayed jurisdictional territorial change according to Resolutions of the National Assembly or the Standing Committee of the National Assembly.

Note: The above penalties apply to organizations; the penalty level for individuals is half of that for organizations.

Vietnam: What does the application for changing taxpayer registration information for those registering directly at the tax authority include?

Based on point b, clause 3, Article 10 of Circular 105/2020/TT-BTC, the application for changing taxpayer registration information for those registering directly with the tax authorities includes:

- Adjustment declaration form, supplementing taxpayer registration information form No. 08-MST issued together with Circular 105/2020/TT-BTC;

- A copy of the Citizen Identity Card or a valid copy of the ID Card for dependents with Vietnamese nationality; a valid Passport copy for dependents with foreign nationality or Vietnamese nationality living abroad in cases where taxpayer registration information on these documents changes.