Is a taxpayer’s non-operation at the registered address subject to making public tax registration of taxpayers in Vietnam?
Is a taxpayer’s non-operation at the registered address subject to making public tax registration of taxpayers in Vietnam?
Pursuant to Point d, Clause 1, Article 35 of Circular 86/2024/TT-BTC, which regulates the making public tax registration of taxpayers, it is stipulated as follows:
making public tax registration of taxpayers
- The tax authority discloses the tax registration of taxpayers on the website of the General Department of Taxation in the following cases:
a) The taxpayer has ceased operations and completed the procedure to terminate the tax identification number (status 01).
b) The taxpayer has ceased operations but not yet completed the procedure to terminate the tax identification number (status 03).
c) The taxpayer temporarily suspends operations or business (status 05).
d) The taxpayer does not operate at the registered address (status 06).
đ) The taxpayer reinstates the tax identification number according to Notification form 19/TB-DKT issued with this Circular.
e) The taxpayer violates laws on taxpayer registration.
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According to the above regulation, a taxpayer not operating at the registered address (status 06) will have their tax registration of taxpayers disclosed by the tax authority on the website of the General Department of Taxation.
Is a taxpayer’s non-operation at the registered address subject to making public tax registration of taxpayers in Vietnam? (Image from the Internet)
What are the content, form, and deadline for making public tax registration of taxpayers in Vietnam?
Based on Clause 2, Article 35 of Circular 86/2024/TT-BTC, the regulation regarding the content, form, and deadline for making public tax registration of taxpayers is as follows:
making public tax registration of taxpayers
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2. Content, Form, and deadline of Disclosure:
a) Content of disclosure: Information recorded on the Notification regarding the taxpayer's termination of the tax identification number; Notification regarding the taxpayer ceasing operations and undergoing procedures to terminate the tax identification number; Notification regarding the taxpayer not operating at the registered address.
b) Form of disclosure: Posted on the website of the General Department of Taxation.
c) deadline of disclosure: No later than 01 (one) working day from the date the tax authority issues the Notification or updates the status of the tax identification number according to decisions or notifications from other competent state agencies.
- Authority for making public Information:
The tax authority directly managing the taxpayer discloses the taxpayer's information. In case of incorrect disclosure, the tax authority rectifies the information and must disclose the corrected content in the form of public disclosure.
Thus, the contents, form, and deadline for making public tax registration of taxpayers of enterprises are as follows:
- Content of disclosure: Information recorded on the Notification regarding the taxpayer's termination of the tax identification number; Notification regarding the taxpayer ceasing operations and undergoing procedures to terminate the tax identification number; Notification regarding the taxpayer not operating at the registered address.
- Form of disclosure: Posted on the website of the General Department of Taxation.
- deadline of disclosure: No later than 01 (one) working day from the date the tax authority issues the Notification or updates the status of the tax identification number according to decisions or notifications from other competent state agencies.
What are the regulations regarding notification of changes to tax registration of taxpayers in Vietnam?
Pursuant to Article 36 of the Law on Tax Administration 2019, the regulations concerning the notification of changes to tax registration of taxpayers are as follows:
- Taxpayers who register taxpayer registration simultaneously with enterprise registration, cooperative registration, business registration must notify changes to tax registration of taxpayers together with changes to the contents of enterprise registration, cooperative registration, business registration in accordance with the law.
In cases where the taxpayer changes the address of their headquarters leading to a change in the managing tax authority, the taxpayer must carry out tax procedures with the directly managing tax authority according to this Law before registering changes with the enterprise registration office, cooperative registration, business registration.
- Taxpayers registering directly with the tax authority, upon changing tax registration of taxpayers, must notify the directly managing tax authority within 10 working days from the date of occurrence of the change.
- In cases where individuals authorize organizations or individuals responsible for income payment to register changes to tax registration of taxpayers for individuals and their dependents, the individual must notify the income-paying organization or individual no later than 10 working days from the date of change. The income-paying organization or individual is responsible for notifying the tax administration no later than 10 working days from the date of receiving the individual's authorization.
