Shall the taxpayer registration be applied through the interlinked single-window system in Vietnam?

Shall the taxpayer registration be applied through the interlinked single-window system in Vietnam?

Based on Clause 1, Article 30 of the Law on Tax Administration 2019, the regulation states as follows:

Subjects for taxpayer registration and tax code assignment

1. Taxpayers must carry out taxpayer registration and be granted a tax code by the tax authority before beginning production or business activities or incurring obligations with the state budget. Subjects for taxpayer registration include:

a) Enterprises, organizations, individuals registering for taxpayer status through the interlinked single-window system in conjunction with enterprise registration, cooperative registration, or business registration in accordance with the Enterprise Law and other relevant legal provisions;

b) Organizations and individuals not falling under the case specified in point a, Clause 1 of this Article, registering directly with the tax authority as per regulations set by the Minister of Finance.

Therefore, according to the above regulations, enterprises can register for taxpayer status through the interlinked single-window system.

Shall the taxpayer registration be applied through the interlinked single-window system in Vietnam? (Image from the Internet)

Are enterprises penalized for failing to notify changes to taxpayer registration information in Vietnam?

According to the provisions in Article 11 of Decree 125/2020/ND-CP, the regulations are as follows:

Penalties for violations concerning the time limit for notifying changes in taxpayer registration information

1. A warning shall be issued for any of the following acts:

a) Notifying changes in taxpayer registration information beyond the prescribed time by 01 to 30 days without altering the taxpayer registration certificate or tax code notification, if there are mitigating circumstances;

b) Notifying changes in taxpayer registration information beyond the prescribed time by 01 to 10 days which alter the taxpayer registration certificate or tax code notification, if there are mitigating circumstances.

2. A fine from 500,000 dong to 1,000,000 dong shall be imposed for notifying changes in taxpayer registration information beyond the prescribed time by 01 to 30 days without altering the taxpayer registration certificate or tax code notification, except for penalties given under point a, Clause 1 of this Article.

3. A fine from 1,000,000 dong to 3,000,000 dong shall be imposed for any of the following acts:

a) Notifying changes in taxpayer registration information beyond the prescribed time by 31 to 90 days without altering the taxpayer registration certificate or tax code notification;

b) Notifying changes in taxpayer registration information beyond the prescribed time by 01 to 30 days which alter the taxpayer registration certificate or tax code notification, except as specified in point b, Clause 1 of this Article.

4. A fine from 3,000,000 dong to 5,000,000 dong shall be imposed for any of the following acts:

a) Notifying changes in taxpayer registration information beyond the prescribed time by 91 days or more without altering the taxpayer registration certificate or tax code notification;

b) Notifying changes in taxpayer registration information beyond the prescribed time by 31 to 90 days which alter the taxpayer registration certificate or tax code notification.

5. A fine from 5,000,000 dong to 7,000,000 dong shall be imposed for any of the following acts:

a) Notifying changes in taxpayer registration information beyond the prescribed time by 91 days or more which alter the taxpayer registration certificate or tax code notification;

b) Failing to notify changes in taxpayer registration dossier information.

6. The provisions of this Article do not apply to the following cases:

a) Individuals not engaged in business who have been granted a personal income tax code and are late in changing information on their national identity card when issued a citizen identification card;

b) Income-paying agencies that are late in notifying changes in information on their national identity card when the personal income tax payer is an individual authorized for personal income tax finalization and issued a citizen identification card;

c) Notifications of changes in taxpayer registration dossier information regarding the taxpayer's address which are overdue due to administrative boundary changes as per the Resolution of the Standing Committee of the National Assembly or the Resolution of the National Assembly.

7. Remedial measure: Requiring submission of the dossier containing changed taxpayer registration information for acts specified in point b, Clause 5 of this Article.

Therefore, if enterprises do not notify changes in taxpayer registration information, they will be subject to an administrative penalty ranging from 5,000,000 dong to 7,000,000 dong.

What does the first-time taxpayer registration dossier for enterprises in Vietnam include?

Based on Article 31 of the Law on Tax Administration 2019, the regulations are as follows:

- If taxpayers register for taxpayer status along with enterprise registration, cooperative registration, or business registration, the taxpayer registration dossier is the enterprise registration, cooperative registration, or business registration dossier as stipulated by law.

- If the taxpayer is an organization registering directly with the tax authority, the taxpayer registration dossier includes:

+ Taxpayer registration declaration;

+ A copy of the establishment and operation license, establishment decision, investment registration certificate, or other equivalent documents issued by a competent authority that are still valid;

+ Other relevant documents.

- If the taxpayer is a household, business household, or individual registering directly with the tax authority, the taxpayer registration dossier includes:

+ Taxpayer registration or tax declaration form;

+ A copy of the identity card, a copy of the citizen identification card, or a copy of the passport;

+ Other relevant documents.

- The connection of information between the state management agency and the tax authority to receive the taxpayer registration dossier and issue tax codes through the interlinked single-window system via the electronic information portal is carried out in accordance with relevant legal regulations.