Vietnam: What does the application for amendments to tax registration together with alternation of supervisory tax authority include?

Vietnam: What does the application for amendments to tax registration together with alternation of supervisory tax authority include?

The application for amendments to tax registration that results in a change in the directly managing tax authority is specifically prescribed as follows:

(1) For taxpayers who register their taxpayer registration alongside business registration, cooperative registration, or business registration when there is a change in the head office address to a different province or centrally-governed city or a change in the head office address to a different district-level area within the same province or centrally-governed city resulting in a change of the directly managing tax authority:

According to Point a, Clause 2, Article 10 of Circular 105/2020/TT-BTC, taxpayers submit the application for changes to the directly managing tax authority (the tax authority from where they are relocating) to carry out tax procedures before registering for a change of head office address at the business registration office or cooperative registration office.

- The application submitted at the tax authority from where they are relocating includes:

+ Declaration form for adjustments and supplements to taxpayer registration information, form No. 08-MST issued with Circular 105/2020/TT-BTC.

(2) For taxpayers who are subject to direct taxpayer registration with the tax authority as prescribed at Points a, b, c, d, đ, h, i, n, Clause 2, Article 4 of Circular 105/2020/TT-BTC, when there is a change in the head office address to a different province or centrally-governed city or a change in the head office address to a different district-level area within the same province or centrally-governed city results in a change of the directly managing tax authority:

According to Point b, Clause 2, Article 10 of Circular 105/2020/TT-BTC, the application for amendments to tax registration is prescribed as follows:

- At the tax authority from where they are relocating:

(i) For taxpayers as prescribed at Points a, b, c, đ, h, n, Clause 2, Article 4 of Circular 105/2020/TT-BTC, it includes:

+ Declaration form for adjustments and supplements to taxpayer registration information, form No. 08-MST issued with Circular 105/2020/TT-BTC;

+ Copy of the Establishment and Operation License, or Business Registration Certificate or equivalent document issued by a competent authority in case the address on these documents changes.

(ii) For taxpayers as prescribed at Point d, Clause 2, Article 4 of Circular 105/2020/TT-BTC, it includes:

+ Declaration form for adjustments and supplements to taxpayer registration information, form No. 08-MST issued with Circular 105/2020/TT-BTC.

(iii) For business households and individual businesses as prescribed at Point i, Clause 2, Article 4 of Circular 105/2020/TT-BTC, it includes:

+ Declaration form for adjustments and supplements to taxpayer registration information, form No. 08-MST issued with Circular 105/2020/TT-BTC or tax return application as stipulated by tax management laws;

+ Copy of the Business Registration Certificate issued by the competent authority at the new address (if available);

+ Copy of the Citizen Identification Card or copy of the valid ID Card for individuals with Vietnamese nationality; copy of the valid Passport for individuals with foreign nationality or Vietnamese nationals residing overseas in case the information on these documents changes.

- At the tax authority of the new location, the application for amendments to tax registration includes:

+ Written notice for relocating to the new tax authority at the taxpayer’s new location, form No. 30/DK-TCT issued with Circular 105/2020/TT-BTC.

+ Copy of the Establishment and Operation License, or Business Registration Certificate, or equivalent document issued by a competent authority if there is a change in the address on these documents.

Vietnam: What does the application for amendments to tax registration together with alternation of supervisory tax authority include? (Image from the Internet)

How to notify the amendments to tax registration in Vietnam?

Based on Article 36 of Law on Tax Administration 2019, the change in taxpayer registration information is carried out as follows:

- Taxpayers who register their taxpayer registration along with business registration, cooperative registration, or business registration must notify the amendments to tax registration together with the change in business registration details as prescribed by law.

In case a taxpayer changes their head office address leading to a change in the managing tax authority, the taxpayer must complete tax procedures with the directly managing tax authority before registering the change of information with the business registration office, cooperative registration office, or business registration office.

- Taxpayers who register directly with the tax authority must notify the directly managing tax authority within 10 working days from the date the change occurs.

- In the case of individuals authorizing an organization or individual paying income to register the amendments to tax registration for the individual and dependents, they must notify the organization or individual paying income no later than 10 working days from the date the change occurs; the organization or individual paying income is responsible for notifying the tax management authority no later than 10 working days from the date of receiving the authorization from the individual.

What are regulations on receipt of application for amendments to tax registration in Vietnam?

Pursuant to Clause 2, Article 6 of Circular 105/2020/TT-BTC, the reception of the application for amendments to tax registration is regulated as follows:

- For paper applications:

+ Tax officials receive and stamp the reception mark on the taxpayer registration application, clearly recording the date of receipt, the number of documents according to the document list for direct submission at the tax authority. Tax officials issue a receipt for the return of results for applications which the tax authority needs to process and return results to the taxpayer, specifying the processing time for each type of application received. For taxpayer registration applications sent via postal services, tax officials stamp the reception, record the date of receipt on the application, and register it in the correspondence log of the tax authority.

+ Tax officials check the taxpayer registration application. In case the application is incomplete and requires clarification or additional information, the tax authority notifies the taxpayer using form No. 01/TB-BSTT-NNT in Appendix II issued with Decree 126/2020/ND-CP within 02 (two) working days from the date of application receipt.

- For electronic taxpayer registration applications: The receipt of applications is carried out in accordance with the regulations of the Ministry of Finance on electronic transactions in the field of taxation.