How to resolve incorrect information in tax registration in Vietnam?
How to resolve incorrect information in tax registration in Vietnam?
As stipulated in point k, clause 2, Article 4 of Circular 105/2020/TT-BTC, governing the entities for taxpayer registration as follows:
Entities for taxpayer registration
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2. Taxpayers required to directly register with tax authorities include:
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k) Individuals with income subject to personal income tax (excluding business individuals).
l) Individuals who are dependents as per the law on personal income tax.
m) Organizations, individuals authorized by tax agencies to collect taxes.
n) Organizations, households, and other individuals with obligations to the state budget.
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Based on clause 3, Article 10 of Circular 105/2020/TT-BTC:
Location and documentation to change taxpayer registration information
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3. Individuals specified at Points k, l, n, Clause 2, Article 4 of this Circular, who need to change their taxpayer registration information or that of their dependents (including changing the directly managing tax authority), shall submit the application to the income-paying agency or the Tax Department, and the regional Tax Department where the individual is registered for permanent or temporary residence (if the individual is not working at the income-paying agency) as follows:
a) Documents for changing taxpayer registration information if submitted through an income-paying agency include: Authorization document (if no prior authorization document for the income-paying agency exists) and copies of documents with changes in information related to the individual's or dependent's taxpayer registration.
The income-paying agency is responsible for compiling the individual's or dependent’s information changes into the taxpayer registration Declaration form No. 05-DK-TH-TCT or form No. 20-DK-TH-TCT, as attached to this Circular, and send it to the tax authority directly managing the income-paying agency.
b) Documents for changing taxpayer registration information if submitted directly to the tax authority, include:
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In the case of an incorrect personal tax registration name, an application for changing taxpayer registration information must be submitted. The application should be submitted to the income-paying agency or the Tax Department, or the regional Tax Department where the individual is registered for permanent or temporary residence.
How to resolve incorrect information in tax registration in Vietnam? (Image from the Internet)
Vietnam: What does the application for amendments to tax registration information include when the name is incorrect?
According to clause 3, Article 10 of Circular 105/2020/TT-BTC concerning the documentation for changes in taxpayer registration information when the personal tax registration name is incorrect:
- The documentation for changing taxpayer registration information if submitted through an income-paying agency includes: an authorization document (if no previous authorization document to the income-paying agency exists) and copies of documents showing changes in information related to the individual's or dependent's taxpayer registration.
- The income-paying agency is responsible for compiling the updated individual’s or dependent’s information into the taxpayer registration Declaration form No. 05-DK-TH-TCT or No. 20-DK-TH-TCT and submitting it to the tax authority directly managing the income-paying agency.
- The documentation for changing taxpayer registration information if submitted directly to the tax authority includes:
+ A declaration form for amending or supplementing taxpayer registration information.
+ A copy of the valid Citizen ID card or valid Identification card for dependents with Vietnamese nationality; a passport copy for dependents with foreign nationality or Vietnamese nationality living abroad where there is a change in taxpayer registration information on these documents.
What are cases of tax registration in Vietnam?
According to clause 1, Article 30 of the Law on Tax administration 2019 on taxpayers and issuance of TINs:
Taxpayer registration and issuance of TINs
1. Taxpayers must register and be issued a TIN by the tax authority before commencing any production or business activity or incurring any obligation to the state budget. The entities for taxpayer registration include:
a) Enterprises, organizations, and individuals who register for tax in coordination with business registration, cooperative registration, business operation registration as prescribed by the Law on Enterprises and other relevant legal provisions;
b) Organizations and individuals not included in point a of this clause shall directly register with the tax authority as prescribed by the Minister of Finance.
2. The structure of TINs is stipulated as follows:
a) A 10-digit TIN is used for enterprises, organizations with legal status, representatives of households, business households, and other individuals;
b) A 13-digit and character TIN is used for dependent units and other entities;
c) The Minister of Finance provides detailed regulations on this clause.
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Thus, individuals are required to register for a TIN number and be issued a TIN by the tax authority before commencing any production or business activity or incurring any obligation to the state budget.
Individuals required for taxpayer registration include:
- Individuals registering for tax in coordination with business registration, cooperative registration, and business operation registration as prescribed by the Enterprise Law 2020 and other relevant legal provisions;
- Other individuals shall directly register with the tax authority as prescribed by the Minister of Finance.
