Vietnam: What does the initial tax registration application for individuals authorizing income payers for tax registration include from February 6, 2025?

Vietnam: What does the initial tax registration application for individuals authorizing income payers for tax registration include from February 6, 2025?

Based on point b of clause 1, point b of clause 2, Article 22 of Circular 86/2024/TT-BTC (document effective from February 6, 2025) stipulating the initial tax registration applications for individuals authorizing income payers for tax registration as follows:

(1) In case an individual uses an identification number instead of a tax code

- The tax registration applications of the individual or dependent include: Authorization document Form No. 41/UQ-DKT issued with Circular 86/2024/TT-BTC.

- The income payer is responsible for compiling the tax registration information of the individual into the tax registration declaration Form No. 05-DK-TH-TCT issued with Circular 86/2024/TT-BTC, compiling the tax registration information of dependents into the tax registration declaration Form No. 20-DK-TH-TCT issued with the same Circular, and submitting it to the tax authorities directly managing the income payer.

The income payer uses the personal identification number of the individual or dependent for deduction, declaration, and tax payment under the provisions of the law.

(2) In case the individual is issued a tax code by the tax authorities

- The tax registration applications of the individual or dependent include:

+ Authorization document Form No. 41/UQ-DKT issued with Circular 86/2024/TT-BTC;

+ A valid copy of the individual’s or dependent’s passport or a valid copy of other legal personal identification documents if a passport is not available.

- The income payer is responsible for compiling the tax registration information of the individual into the tax registration declaration Form No. 05-DK-TH-TCT issued with Circular 86/2024/TT-BTC, compiling the tax registration information of dependents into the tax registration declaration Form No. 20-DK-TH-TCT issued with the same Circular, and submitting it to the tax authorities directly managing the income payer.

The income payer uses the tax code issued by the tax authorities for the individual or dependent in activities of deduction, declaration, and tax payment in accordance with legal provisions.

Vietnam: What does the initial tax registration application for individuals authorizing income payers for tax registration include from February 6, 2025? (Image from Internet)

What is the location for submitting initial tax registration applications for individuals authorizing income payers for tax registration in Vietnam from February 6, 2025?

Based on point b of clause 1, point b of clause 2, Article 22 of Circular 86/2024/TT-BTC (document effective from February 6, 2025) stipulating the location for submitting initial tax registration applications for individuals authorizing income payers for tax registration as follows:

(1) In case an individual uses an identification number instead of a tax code

- At the income payer.

- In case the individual pays personal income tax at multiple income payers within the same tax period, the individual only authorizes tax registration at one income payer and informs the personal identification number of the individual and dependents to other income payers for use in deduction, declaration, and tax payment.

(2) In case the individual is issued a tax code by the tax authorities

- At the income payer.

- In case the individual pays personal income tax at multiple income payers within the same tax period, the individual only authorizes tax registration at one income payer to be issued a tax code by the tax authorities. The individual informs the tax code of the individual and dependents to other income payers for use in deduction, declaration, and tax payment.

What are regulations on the reception of tax registration applications by taxpayers in Vietnam?

Based on clause 2, Article 6 of Circular 86/2024/TT-BTC (document effective from February 6, 2025) regulating the reception of tax registration applications by taxpayers as follows:

(1) For paper files:

In case the tax registration applications are submitted directly to the tax authority, the tax official checks the tax registration applications. If the file is complete according to the regulations, the tax official receives it and stamps the receipt on the tax registration application, clearly stating the date of receipt, the number of documents according to the list of records, and issues a receipt and a deadline for returning results for files under the jurisdiction of the tax authority to return results to the taxpayer, processing time for each type of file received. In case the file is incomplete as per regulations, the tax official does not accept it and guides the taxpayer to complete the file.

In case the tax registration applications are sent via postal service, the tax official stamps the receipt, records the date of receipt on the file, and enters the correspondence number of the tax authority. If the file is incomplete and additional explanation or information is required, the tax authority will notify the taxpayer using Form No. 01/TB-BSTT-NNT in Appendix 2 issued with Decree 126/2020/ND-CP within 02 (two) working days from the date of receiving the file.

(2) For electronic tax registration applications: Reception of files is carried out according to the provisions of Articles 13 and 14 of Circular 19/2021/TT-BTC and Circular 46/2024/TT-BTC.