Is registration for a taxpayer registration certificate required? What is the form for taxpayer registration certificate in Vietnam?

Is a person required to register for a taxpayer registration certificate in Vietnam?

Based on Article 35 of the Law on Tax Administration 2019, the regulation on subjects granted TINs using these numbers is as follows:

- Taxpayers must record the assigned TINs on:

+ Invoices, documents, materials when conducting business transactions;

+ When opening deposit accounts at commercial banks or other credit institutions;

+ When declaring taxes, paying taxes, receiving tax exemptions, tax reductions, tax refunds, non-tax collections, registering customs declarations, and conducting other tax-related transactions for all obligations to the state budget, including cases where taxpayers operate production and business activities in different locations.

- Taxpayers must provide their TINs to related agencies or organizations or record these numbers on documents when performing administrative procedures through the one-stop mechanism with the tax management agency.

- The tax management agency, the State Treasury, commercial banks cooperating to collect the state budget, organizations authorized by the tax authority to collect taxes use the taxpayer's TINs in tax management and tax collection for the state budget.

Simultaneously, Article 33 of the Law on Tax Administration 2019 also regulates the initial taxpayer registration deadline as follows:

- For taxpayers registering concurrently with enterprise registration, cooperative registration, business registration, the deadline for taxpayer registration is the same as the deadline for enterprise registration, cooperative registration, or business registration as stipulated by law.

- For taxpayers registering directly with the tax authority, the taxpayer registration deadline is 10 working days from the following dates:

+ The date of issuance of the business household registration certificate, the license for establishment and operation, the investment registration certificate, or the establishment decision;

+ The beginning of business activities for organizations not required to register a business, or for business households and individuals required to register a business but who have not yet been issued a business registration certificate;

+ The date a responsibility for withholding tax and tax substitution arises; organizations substituting taxes for individuals under contracts or business cooperation documents;

+ The signing date of a contract for receiving tenders with foreign contractors or subcontractors declaring and paying taxes directly with the tax authority; the signing date of contracts or petroleum agreements;

+ When personal income tax responsibilities arise;

+ When the requirement for a tax refund arises;

+ When other obligations to the state budget arise.

From these regulations, it can be seen that individuals are not required to register for a taxpayer registration certificate to be granted a TIN, and the law does not obligate the registration for a taxpayer registration certificate.

However, the taxpayer registration certificate contains important information about the TIN needed for taxpayers to fulfill their tax obligations, thus making the registration for a taxpayer registration certificate necessary.

Is registration for a taxpayer registration certificate required? What is the form for taxpayer registration certificate in Vietnam? (Image from the Internet)

What is the form for taxpayer registration certificate in Vietnam?

According to Point a, Clause 2, Article 8 of Circular 105/2020/TT-BTC, the taxpayer registration certificate for individuals is based on form 12-MST issued by the tax authority for individuals submitting taxpayer registration applications directly with the tax authority as prescribed at Points b.1, b.2, b.4, b.5 Clause 9 Article 7 of Circular 105/2020/TT-BTC.

Download form 12-MST: Individual taxpayer registration certificate.

Vietnam: Can a person have the taxpayer registration certificate reissued if lost?

Based on Clause 3, Article 34 of the Law on Tax Administration 2019 regarding the issuance of the taxpayer registration certificate as follows:

Issuance of taxpayer registration certificates

1. The tax authority issues the taxpayer registration certificate to the taxpayer within 03 working days from the date of receiving a complete taxpayer registration file as per regulations. The information on the taxpayer registration certificate includes:

a) Name of the taxpayer;

b) TIN;

c) Number, date, month, year of the business registration certificate or the license for establishment and operation or investment registration certificate for organizations and business individuals; number, date, month, year of the establishment decision for organizations not required to register business; information of the identity card, citizen identification card, or passport for individuals not required to register business;

d) The directly managing tax authority.

2. The tax authority sends the TIN to the taxpayer to replace the taxpayer registration certificate in the following cases:

a) Individuals authorize organizations or individuals to pay income to register taxpayer on behalf and for the dependents of the individual;

b) Individuals register as taxpayers through tax declaration files;

c) Organizations or individuals register to withhold taxes and pay on behalf;

d) Individuals register as taxpayers for their dependents.

3. In case of loss, tear, damage, fire of the taxpayer registration certificate or notice of TIN, the tax authority reissues it within 02 working days from the date of receiving a complete application request from the taxpayer as per regulations.

According to the above regulation, if a person loses their taxpayer registration certificate, the tax authority shall reissue it within 02 working days from the date of receiving a complete application request from the taxpayer.