Vietnam: What does the application for initial taxpayer registration for individuals issued a TIN by the tax authority included from February 6, 2025?

Vietnam: What does the application for initial taxpayer registration for individuals issued a TIN by the tax authority included from February 6, 2025?

Pursuant to Clause 2, Article 22 of Circular 86/2024/TT-BTC (effective from February 6, 2025), regulations on the initial taxpayer registration for individuals issued a TIN by the tax authority are as follows:

(1) For individuals engaged in production, trading of goods, services as prescribed by law but not required to register business through business registration agencies according to the Government of Vietnam's regulations on household businesses; business individuals from countries sharing a land border with Vietnam engaged in the buying, selling, and exchanging of goods at border markets, border-gate markets, markets within the border-gate economic zone.

- Tax registration application form No. 03-DK-TCT issued with Circular 86/2024/TT-BTC or a tax declaration dossier as prescribed by the law on tax management.

- A copy of the valid Passport of the individual; or a copy of valid documents for business individuals participating in the trading of goods at border markets as prescribed in Article 16 of Decree 14/2018/ND-CP.

(2) Individuals with income subject to personal income tax (excluding business individuals) and other individuals who have an obligation to the state budget pay personal income tax through income-paying organizations and authorize these organizations to register for taxpayers, for either the individual or their dependents.

- The taxpayer registration for individuals or dependents includes:

+ Power of Attorney Form No. 41/UQ-DKT issued with Circular 86/2024/TT-BTC;

+ A copy of the valid Passport of the individual or dependent, or a copy of other valid legal personal documents (if a passport is unavailable).

- The income-paying organization is responsible for gathering taxpayer registration information of individuals into tax registration form No. 05-DK-TH-TCT issued with Circular 86/2024/TT-BTC, gathers information of dependents into tax registration form No. 20-DK-TH-TCT issued with Circular 86/2024/TT-BTC, and sends them to the tax authority directly managing the income-paying organization.

The income-paying organization uses the TIN issued by the tax authority for individuals and dependents for purposes of deduction, declaration, and tax payment per the law.

(3) For individuals with income subject to personal income tax (excluding business individuals) and other individuals having obligations to the state budget pay personal income tax not through an income-paying organization or do not authorize the income-paying organization for taxpayer registration:

- For individuals with taxable income:

+ Tax registration form No. 05-DK-TCT issued with Circular 86/2024/TT-BTC and a copy of the valid Passport of the individual.

+ A copy of the appointment document from the employing Organization for foreign individuals not residing in Vietnam as per personal income tax laws assigned to work in Vietnam but compensated overseas.

- For dependents:

+ Tax registration form No. 20-DK-TCT issued with Circular 86/2024/TT-BTC;

+ A copy of the valid Passport of the dependent or a copy of other valid legal personal documents (if a passport is unavailable).

(4) For individuals not falling under any of the above categories, taxpayer registration through the tax declaration dossier:

- Tax declaration dossier as stipulated by the law on tax management. In cases where the tax authority and state management agencies have implemented integration, the tax authority will base on the Information Transfer Form from the state management agency if the tax declaration dossier is unavailable.

- A copy of the valid Passport of the individual or a copy of other valid legal personal documents (if a passport is unavailable).

Note: After the initial taxpayer registration, if an individual engages in new business activities or establishes additional business locations beyond the registered business address, they should use the issued TIN to declare and pay tax to the Tax Department where the business activity occurs, following the tax management regulations.

Vietnam: What does the application for initial taxpayer registration for individuals issued a TIN by the tax authority included from February 6, 2025? (Image from the Internet)

Where is the location for submitting initial taxpayer registration for individuals issued a TIN in Vietnam from February 6, 2025

Based on Clause 2, Article 22 of Circular 86/2024/TT-BTC (effective from February 6, 2025), regulations on the location for submitting the initial taxpayer registration for individuals issued a TIN are as follows:

(1) For individuals engaging in production, trading of goods, and services as prescribed by law but not required to register business through business registration agencies according to the Government of Vietnam's regulations on household businesses; business individuals from countries sharing a land border with Vietnam engaged in buying, selling, and exchanging goods at border markets, border-gate markets, or markets within the border-gate economic zone.

- At the Tax Sub-department or regional Tax Sub-department where the business location is established if the business individual has a fixed business location or where the individual has real estate for lease.

- At the Tax Sub-department or regional Tax Sub-department where the business individual resides if there is no fixed business location.

(2) For individuals with income subject to personal income tax (excluding business individuals) and other individuals who have obligations to the state budget pay personal income tax through income-paying organizations and have authorized these organizations to register for taxpayers:

- At the income-paying organization.

- If personal income tax is paid at multiple income-paying organizations during the same tax period, an individual may authorize taxpayer registration at one income-paying organization to be issued a TIN by the tax authority. The individual then informs their TIN, including those of dependents, to other income-paying organizations for use in deduction, declaration, and tax payment.

(3) For individuals with income subject to personal income tax (excluding business individuals) and other individuals having obligations to the state budget pay personal income tax not through an income-paying organization or who do not authorize an income-paying organization for taxpayer registration:

- At the Tax Department where the individual works if the individual resides and receives salary or wages from international organizations, embassies, or consulates in Vietnam, which have not conducted tax deductions.

- At the Tax Department where the work arises in Vietnam for individuals receiving salaries or wages paid from abroad.

(4) For individuals not falling under any of the above categories, taxpayer registration through a tax declaration dossier:

- At the Tax Sub-department, regional Tax Sub-department where the individual has obligations to the state budget.

What are regulations on processing for initial taxpayer registrations that for individuals issued a TIN in Vietnam?

Pursuant to Clause 2, Article 23 of Circular 86/2024/TT-BTC (effective from February 6, 2025), regulations on processing initial taxpayer registrations that meet conditions for individuals issued a TIN as follows:

- Individuals engaged in production, trading of goods, services as stipulated by law who do not have to register for business through business registration agencies under the Government of Vietnam's regulations on household businesses; business individuals from countries sharing land borders with Vietnam engaged in buying, selling, and trading goods at border markets, border-gate markets, or markets in border-gate economic zones submitting taxpayer registrations will receive a "Certificate of Taxpayer Registration" form No. 10-MST issued with Circular 86/2024/TT-BTC.

- The "Personal TIN Notification" form No. 14-MST issued with Circular 86/2024/TT-BTC is notified by the tax authority to the individual or income-paying organization conducting taxpayer registration in accordance with points b, c, d Clause 2 Article 22 of Circular 86/2024/TT-BTC.

If an individual registers for taxpayers through an income-paying organization, the organization has a responsibility to inform the individual of their TIN for use in deduction, declaration, and tax payment per the law.

For individuals registering for taxpayers through a tax declaration dossier as stipulated in point d Clause 2 Article 22 of Circular 86/2024/TT-BTC, and the tax authority calculates tax and issues a Payment Notification per the law on tax management, the TIN will be indicated on the Payment Notification.

- The tax authority processes the dossier and issues results as a "Certificate of Taxpayer Registration," "Individual TIN Notification," "Substitute TIN Notification" to the taxpayer through the electronic portal of the General Department of Taxation within 03 (three) working days from the date the tax authority receives a complete dossier from the taxpayer under Clause 2 Article 22 of Circular 86/2024/TT-BTC. If taxpayers register to receive results directly at the tax authority or via postal service, the tax authority is responsible for sending results through its one-stop service or public postal service to the address registered by the taxpayer.