Vietnam: What does the first-time taxpayer registration application for individual or household business using personal identification numbers instead of TINs include from February 6, 2025?

Vietnam: What does the first-time taxpayer registration application for individual or household business using personal identification numbers instead of TINs include from February 6, 2025?

Based on Clause 1, Article 22 of Circular 86/2024/TT-BTC (effective from February 6, 2025), regulations on the first-time taxpayer registration application for individual or household business using personal identification numbers instead of TINs are as follows:

(1) Case of households, individuals engaging in production and business activities related to goods and services as stipulated by law, but not required to register their business with the business registration authority under the regulations of the Government of Vietnam concerning household businesses; individual businesses of countries sharing a land border with Vietnam participating in the purchase, sale, and exchange of goods at border markets, border gate markets, and markets within border economic zones.

- taxpayer registration declaration form No. 03-DK-TCT issued together with Circular 86/2024/TT-BTC, or tax declaration applications as prescribed by tax management law.

(2) Individuals with income subject to personal income tax (excluding business individuals) and other individuals with obligations to the state budget who pay personal income tax through income-paying organizations and authorize these organizations for taxpayer registration of individuals or dependents.

- The taxpayer registration application includes an authorization document, Form No. 41/UQ-DKT issued with Circular 86/2024/TT-BTC.

- Income-paying organizations are responsible for consolidating the taxpayer registration information of individuals into the taxpayer registration declaration form No. 05-DK-TH-TCT, and the registration information of dependents into form No. 20-DK-TH-TCT, both issued with Circular 86/2024/TT-BTC, submitting these to the tax authority directly managing the income-paying organization.

Income-paying organizations use the individual's and dependents' personal identification numbers for tax deduction, declaration, and submission as per legal regulations.

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

- For individuals with taxable income: taxpayer registration declaration form No. 05-DK-TCT issued with Circular 86/2024/TT-BTC.

- For dependents: taxpayer registration declaration form No. 20-DK-TCT issued with Circular 86/2024/TT-BTC.

(4) individual or household business not falling under the above cases register taxpayers through tax declaration applications:

- Tax declaration applications as per tax management law. In cases where tax authorities and state-run departments have an integrative mechanism, the tax authority will rely on the Information Transfer Form sent by the state department if no tax declaration applications are submitted.

Note: After the initial taxpayer registration, if an individual engages in business activities or establishes additional business locations beyond the registered business address, the individual should use the personal identification number for tax declaration with the Tax Office where the business activity is conducted as per the tax management law.

Vietnam: What does the first-time taxpayer registration application for individual or household business using personal identification numbers instead of TINs include from February 6, 2025? (Image from the Internet)

Where to submit the first-time taxpayer registration application for individual or household business using personal identification numbers instead of TINs in Vietnam from February 6, 2025?

Based on Clause 1, Article 22 of Circular 86/2024/TT-BTC (effective from February 6, 2025), regulations on the submission location for first-time taxpayer registrations for individual or household business using personal identification numbers instead of TINs are as follows:

(1) Households, individuals engaged in production and business activities of goods and services per legal regulations but not required to register a business with the business registration authority per the Government of Vietnam's provisions on household businesses; individual businesses from countries sharing a land border with Vietnam who engage in buying, selling, exchanging goods at border markets, border gate markets, economic zones.

- At the Tax Sub-department or Regional Tax Sub-department where the business location is fixed or where the individual has property for rent.

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

(2) Individuals with income subject to personal income tax (excluding business individuals) and other individuals with state budget obligations who pay personal income tax through income-paying organizations and authorize these organizations for taxpayer registration of individuals or dependents.

- At the income-paying organization.

- If the individual pays personal income tax at multiple income-paying organizations within the same tax period, the individual only authorizes taxpayer registration at one income-paying organization and informs the personal identification number for themselves and dependents to other income-paying organizations for deduction, declaration, and tax submission purposes.

(3) Individuals with income subject to personal income tax (excluding business individuals) and other individuals with state budget obligations who pay personal income tax independently or without authorizing an income-paying organization for taxpayer registration.

- At the Tax Department where the individual works, for resident individuals with income from wages, salaries paid by International organizations, Embassies, Consulates in Vietnam not implementing tax deduction.

- At the Tax Department where work arises in Vietnam for individuals with income from salaries, wages paid by foreign entities or individuals.

- At the Tax Sub-department, Regional Tax Sub-department where the individual resides for other cases.

(4) Households, individuals not encompassed by above cases register through tax declaration applications:

- At the Tax Sub-department, Regional Tax Sub-department where the household or individual incurs obligations to the state budget.

What are regulations on the receipt of taxpayer registration applications in Vietnam under the New Rules?

Based on Clause 2, Article 6 of Circular 86/2024/TT-BTC (effective from February 6, 2025), regulations on the receipt of taxpayer registration applications are as follows:

(1) For paper applications:

When taxpayer registration applications are submitted directly at the tax authority, tax officials will check the registration documents. If the application is complete as per regulations, tax officials will receive it and stamp the receipt, specifying the date of receipt, number of documents as per the checklist, and issue a receipt note with the expected return date for applications necessitating a response from the tax authority, stipulating the processing timeframe for each type of application received. If incomplete, tax officials will not accept the application and guide the taxpayer to complete it.

If taxpayer registration applications are sent by mail, tax officials will stamp the receipt, record the date of receipt, and note the tax department's document number. Should the application be incomplete and require explanation, additional information, tax authorities will notify the taxpayer using form No. 01/TB-BSTT-NNT in Appendix 2 issued with Decree 126/2020/ND-CP within 2 (two) business days from receiving the application.

(2) For electronic taxpayer registration applications: The receipt process is executed according to regulations in Articles 13, 14 of Circular 19/2021/TT-BTC and Circular 46/2024/TT-BTC.