Vietnam: Shall married taxpayers have their spouse's name included in their taxpayer registration certificate?

Vietnam: Shall married taxpayers have their spouse's name included in their taxpayer registration certificate?

Pursuant to Clause 1, Article 34 of the 2019 Law on Tax Administration, the regulations are 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 as prescribed. The information on the taxpayer registration certificate includes:

a) Name of the taxpayer;

b) Tax identification number;

c) Number, day, month, year of the business registration certificate or license for establishment and operation, or investment registration certificate for organizations, business individuals; number, day, month, year of the establishment decision for organizations not subject to business registration; information from the national ID card, citizen ID card, or passport for individuals not subject to business registration;

d) Directly managing tax authority.

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

a) An individual authorizes an organization or individual to declare taxpayer registration for themselves and their dependents;

b) An individual registers taxpayer registration through the tax declaration dossier;

c) Organizations or individuals register taxpayer registration for tax deduction and payment on behalf;

d) Individual taxpayer registration for dependents.

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Therefore, the information on the taxpayer registration certificate includes: Name of the taxpayer; Tax identification number; Number, day, month, year of the business registration certificate or establishment and operation license or investment registration certificate for business organizations and individuals, and other information specified above.

Furthermore, even in cases where an individual is married, the information of the other party is not reflected, as it pertains to the personal information of a single individual.

Vietnam: Shall married taxpayers have their spouse's name included in their taxpayer registration certificate? (Image from the Internet)

Shall taxpayers receive taxpayer registration certificates by post or directly at the tax authorities in Vietnam?

Based on Clause 2, Article 9 of Circular 86/2024/TT-BTC regarding taxpayer registration issued by the Minister of Finance, the regulations are as follows:

Reissuance of taxpayer registration certificate and notification of tax identification number

The taxpayer registration certificate and the notification of the tax identification number are reissued as prescribed in Clause 3, Article 34 of the Law on Tax Administration and the following regulations:

1. In cases where the taxpayer registration certificate, notification of tax identification number is lost, torn, damaged, burnt, the taxpayer must send a written request for reissuance of the taxpayer registration certificate, notification of tax identification number, using form No. 13-MST attached to this Circular, to the tax authority directly managing them.

2. The tax authority shall reissue the taxpayer registration certificate, notification of tax identification number via the electronic portal of the General Department of Taxation within 2 working days from the date of receiving the complete dossier as prescribed. If the taxpayer registers to receive results directly at the tax authority or via post, the tax authority is responsible for sending the results through the one-stop service of the tax authority or through the public postal service to the address the taxpayer has registered.

Accordingly, as per the regulations, if the taxpayer registers to receive results directly at the tax authority or via postal service, the tax authority is responsible for sending the results through the one-stop department of the tax authority or through the public postal service to the address the taxpayer has registered.

Therefore, it is not mandatory to receive in person, as it can be done through public postal service.

What are regulations regarding notification of changes in taxpayer registration information in Vietnam?

Pursuant to Article 36 of the 2019 Law on Tax Administration, regulations on notification of changes in taxpayer registration information are as follows:

- Taxpayers registering taxpayer registration along with enterprise registration, cooperative registration, business registration, when there is a change in taxpayer registration information, must notify the change of taxpayer registration information concurrently with changing the content of enterprise registration, cooperative registration, business registration as prescribed by law.

In cases where a taxpayer changes the address of their headquarters resulting in a change of managing tax authority, the taxpayer must carry out tax procedures with the directly managing tax authority, as per this Law, before registering the change of information with the enterprise registration agency, cooperative registration agency, business registration agency.

- Taxpayers who register taxpayer registration directly with the tax authority when there is a change in taxpayer registration information must notify the directly managing tax authority within 10 working days from the date the change occurs.

- In cases where an individual authorizes an organization or individual to pay income to register changes in taxpayer registration information for the individual and their dependents, they must notify the organization or individual making the income payment no later than 10 working days from the date the change occurs; the organization or individual making the income payment is responsible for notifying the tax management authority no later than 10 working days from the date of receiving the authorization from the individual.