Vietnam: Is it possible to reissue the taxpayer registration certificate if it is lost?

Vietnam: Is it possible to reissue the taxpayer registration certificate if it is lost?

Based on Clause 3, Article 34 of the Law on Tax Administration 2019, it is stipulated as follows:

Issuance of the taxpayer registration certificate

...

2. The tax authority shall notify the tax code to the taxpayer in place of the taxpayer registration certificate in the following cases:

a) Individuals authorize an organization or individual to pay income tax on behalf of themselves and their dependents;

b) Individuals perform taxpayer registration through the tax return file;

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

d) Individuals register for taxpayer registration for their dependents.

3. In the event of loss, tear, damage, or fire affecting the taxpayer registration certificate or tax code notification, the tax authority shall issue a replacement within 2 working days from the date of receipt of the taxpayer's complete application as prescribed.

Thus, in the event of loss of the taxpayer registration certificate, the tax authority will reissue it within 2 working days from the date of receiving the taxpayer's complete application as per the regulations.

Vietnam: Is it possible to reissue the taxpayer registration certificate if it is lost? (Image from the Internet)

Vietnam: What does the content of the taxpayer registration certificate include?

According to Clause 1, Article 34 of the Law on Tax Administration 2019, the taxpayer registration certificate includes the following content:

- Name of the taxpayer;

- Tax code;

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

- The directly managing tax authority.

What is the procedure for reissuing a taxpayer registration certificate in Vietnam?

Based on Sub-item 18, Section I, Part II of the Procedures issued with Decision 2589/QD-BTC 2021, the procedure for reissuing the taxpayer registration certificate is as follows:

- Step 1: Submit the application:

When a taxpayer loses the taxpayer registration certificate, they must submit an application for reissuance to the directly managing tax authority.

+ Components and quantity of the application include:

(i) A written request for reissuance of the taxpayer registration certificate according to Form No. 13-MST issued with Circular 105/2020/TT-BTC.

+ Taxpayers can submit applications to the directly managing tax authority in one of the following ways:

(i) Submit directly at the tax office headquarters;

(ii) Or send via postal services;

(iii) Or electronically via the electronic portal of the General Department of Taxation/the electronic portal of a competent state agency including the national public service portal, the ministerial level public service portal, provincial level as per the one-stop-shop mechanism for administrative procedure resolution connected with the electronic portal of the General Department of Taxation/T-VAN service provider's portal according to Circular 19/2021/TT-BTC.

- Step 2: Tax authority receives:

+ For paper taxpayer registration applications:

(i) If applications are submitted directly at the tax authority: Tax officials receive and stamp the receipt on the taxpayer registration application, clearly stating the receiving date, the number of documents as per the file checklist for direct submissions at the tax authority. Tax officials issue an appointment slip indicating the date of result return and processing time of the received application;

(ii) If taxpayer registration applications are sent by post: Tax officials stamp receipt, indicate the date of receipt on the application, and record the dispatch number of the tax authority;

Tax officials check the taxpayer registration application. If the application is incomplete and needs clarification or additional information and documents, the tax authority shall notify the taxpayer using Form 01/TB-BSTT-NNT in Appendix II issued with Decree 126/2020/ND-CP.

+ For electronic taxpayer registration applications:

Tax authorities receive applications via the General Department of Taxation's electronic portal, conduct checks, and resolve applications through the electronic data processing system of the tax authority:

- Step 3: Receipt of application:

The General Department of Taxation's electronic portal sends a notification of receipt of the application submitted by the taxpayer via the selected electronic portal (General Department of Taxation's portal/competent state agency's portal or T-VAN service provider's portal) within 15 minutes after receiving the taxpayer’s electronic registration application;

- Step 4: Check and resolve application:

Tax authorities check and resolve the taxpayer's application pursuant to legal regulations on taxpayer registration and return the resolution result via the selected electronic portal:

+ If the application is complete and complies with procedures, a result shall be provided: The tax authority sends the resolution result to the selected electronic portal of the taxpayer as prescribed in Circular 105/2020/TT-BTC;

+ If the application is incomplete or does not comply with procedures, the tax authority sends a notice of refusal to accept the application, sent to the selected electronic portal within 2 (two) working days from the date on the application receipt notification.