Vietnam: In case of losing the taxpayer registration certificate, how many days will it take for it to be re-issued?

Vietnam: In case of losing the taxpayer registration certificate, how many days will it take for it to be re-issued?

Based on Article 34 of the Law on Tax Administration 2019 which stipulates the issuance of the taxpayer registration certificate as follows:

Issuance of taxpayer registration certificate

1. The tax authority shall issue a taxpayer registration certificate to the taxpayer within 3 working days from the date of receipt of the complete taxpayer registration dossier of the taxpayer as prescribed. Information on the taxpayer registration certificate includes:

a) Name of the taxpayer;

b) Tax identification number;

c) Number, date, month, year of the business registration certificate or 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 subject to business registration; information of the identity card, citizen identity card or passport for individuals not subject to business registration ;

2. The tax authority shall notify the tax identification number to the taxpayer in lieu of issuing a taxpayer registration certificate in the following cases:

a) An individual authorizes an organization or individual to pay income tax on behalf of the individual and their dependents;

b) An individual registers for tax through the tax declaration dossier;

c) An organization or individual registers for tax to withhold tax and pay tax on behalf of others;

d) An individual registers for tax for their dependents.

3. In case of loss, tear, deterioration, or burning of the taxpayer registration certificate or tax identification number notification, the tax authority shall reissue it within 2 working days from the date of receipt of the complete dossier as prescribed by the taxpayer.

Thus, in the case of losing the taxpayer registration certificate, the taxpayer will have it reissued within 2 working days from the date the tax authority receives the complete dossier.

Vietnam: In case of losing the taxpayer registration certificate, how many days will it take for it to be re-issued? (Image from the Internet)

What are regulations on the reception of taxpayer registration dossiers in Vietnam?

Based on Article 6 of Circular 105/2020/TT-BTC which stipulates the reception of taxpayer registration dossiers as follows:

* For paper dossiers:

Tax officials shall receive and stamp the receipt on the taxpayer registration dossier, clearly stating the date of receipt, and the number of documents according to the list of documents if the taxpayer registration dossier is submitted directly at the tax authority.

Tax officials shall issue an appointment slip for the return of results for the dossiers that require the tax authority to return the results to the taxpayer, specifying the processing time for each type of received dossier.

In case the taxpayer registration dossier is submitted by post, tax officials shall stamp the receipt, state the date of receipt on the dossier, and record it in the correspondence log of the tax authority.

Tax officials shall review the taxpayer registration dossier. If the dossier is incomplete and needs explanations or additional information and documents, the tax authority shall notify the taxpayer using form No. 01/TB-BSTT-NNT in Appendix 2 issued together with Decree 126/2020/ND-CP within 2 working days from the date of receipt of the dossier.

* For electronic taxpayer registration dossiers: The reception of dossiers is carried out in accordance with the regulations of the Ministry of Finance on electronic transactions in the field of taxation.

* Reception of decisions, documents, or other papers from competent state agencies

- For decisions, documents, or other papers in paper form:

Tax officials shall receive and stamp the receipt on the decision, document, or other paper from the competent state agency, stating the date of receipt on the received decision, document, or other paper.

In case the decision, document, or other paper is sent by post, tax officials shall stamp the receipt, state the date of receipt on the received decision, document, or other paper, and record it in the correspondence log of the tax authority.

- For decisions, documents, or other papers in electronic form: The reception of decisions, documents, or other papers from the competent state agency in electronic form shall be carried out in accordance with the regulations on electronic transactions in the fields of finance and taxation.

What responsibilities does the Ministry of Planning and Investment have regarding the issuance of the taxpayer registration certificate in Vietnam?

Based on Clause 6, Article 15 of the Law on Tax Administration 2019 which stipulates as follows:

Duties, powers, and responsibilities of Ministries, ministerial-level agencies, and agencies under the Government of Vietnam

...

6. The Ministry of Planning and Investment has the following responsibilities:

a) Direct and guide functional agencies to cooperate with tax management agencies in issuing and revoking enterprise registration certificates, business registration certificates, investment registration certificates, taxpayer registration certificates, and other registration certificates for taxpayers according to the inter-connected one-stop mechanism;

b) Direct and guide functional agencies to enhance the appraisal of investment projects to prevent transfer pricing and tax evasion;

c) Direct and guide functional agencies to enhance the inspection, examination, and assessment of the quality and value of machinery, equipment, and technology used in the operation of investment projects;

d) Direct and guide functional agencies to cooperate with tax management agencies in implementing legal provisions on investment incentives in accordance with tax laws.

...

The Ministry of Planning and Investment of Vietnam is responsible for directing and guiding functional agencies to cooperate with tax management agencies in issuing the taxpayer registration certificate for taxpayers according to the inter-connected one-stop mechanism.