Vietnam: What is the time limit for issuing TINs to households after taxpayer registration?

What is the time limit for issuing TINs to households after taxpayer registration in Vietnam?

Firstly, according to Clause 1, Article 3 of the Tax Administration Law 2019:

Definitions

In this Law, the undermentioned terms shall be defined as follows:

1. “tax” means a compulsory amount payable to the state budget by organizations, households, household businesses, individuals as prescribed by tax laws.

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Tax means a compulsory amount payable to the state budget by organizations, households, household businesses, and individuals as prescribed by tax laws.

The issuance of TINs for taxpayer registration is regulated in Clause 1, Article 34 of the Tax Administration Law 2019 as follows:

Issuance of taxpayer registration certificate

1. Tax authorities shall issue taxpayer registration certificates to taxpayers within 03 working days starting from the date of receipt of taxpayers’ satisfactory taxpayer registration application as prescribed by law. Information on a taxpayer registration certificate shall include:

a) Name of the taxpayer;

b) TIN;

c) Number, date of the business registration certificate or establishment and operation license or investment registration certificate for business organizations and individuals; number, date of the establishment decision for organizations not required to apply for business registration; information of identity card, citizen identification or passport for individuals not subject to business registration;

d) Supervisory tax authority.

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Thus, according to the above regulations, within 3 working days from the receipt of a complete taxpayer registration application, the tax authority will issue a taxpayer registration certificate to the taxpayer. The information on the taxpayer registration certificate includes a TIN.

What is the time limit for issuing TINs to households after taxpayer registration in Vietnam? (Image from the Internet)

Where will households in Vietnam submit their first-time taxpayer registration applications?

Under the provisions of Clause 1, Article 32 of the Tax Administration Law 2019 regarding the place for submitting the first-time taxpayer registration application as follows:

Receiving authorities

1. For taxpayers who combine taxpayer registration with business registration, the taxpayer registration application and the business registration application shall be submitted to the same authority as prescribed by law.

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Thus, according to the law, the place for submitting the first-time taxpayer registration application for a household is the place for submitting the business registration application as prescribed by law.

What are the rights of taxpayers according to Vietnamese law?

Under the provisions of Article 16 of the Tax Administration Law 2019, taxpayers have the following rights:

- Receive assistance and guidance when paying tax; provide information and/or materials to fulfill tax liabilities and exercise tax rights.

- Receive documents related to tax liabilities from competent authorities upon inspections, reviews and/or audits.

- Request tax authorities to explain tax calculation and/or tax liability imposition; request assessment of quantity, quality, types of imported and/or exported goods.

- Have confidentiality of information protected, except information that must be provided for competent authorities or tax-related public information as prescribed by law.

- Enjoy tax incentives and/or tax refund in accordance with tax regulations; be informed of tax refund schedule, non-refundable tax and legal bases of non-refundable tax.

- Sign contracts with tax agents and/or customs agents.

- Receive tax decisions, tax audit/inspection records; request explanation for contents of tax handling decisions; having opinions recorded in audit/inspection records; receive audit/inspection conclusion documents and tax decisions after inspections/audits by tax authorities. 

- Receive compensation for damage caused by tax authorities and/or tax officials as prescribed by law.

- Request tax authorities to confirm the fulfillment of their tax liabilities.

- File complaints, initiate legal proceedings against administrative decisions and/or actions related to their legitimate rights and benefits.

- Enjoy exemption from penalties for administrative tax offences, exemption from late payment interest for cases where taxpayers comply with guidelines and handing decisions of tax authorities and/or state authorities on determination of their tax liabilities.

- Report violations committed by tax officials, other organizations and/or individuals in accordance with provisions on reporting.

- Access and print all electronic records that taxpayers have sent to web portals of tax authorities as prescribed in this Law and law on e-transactions.

- Use electronic records in transactions with tax authorities and relevant organizations and/or individuals.