What are cases of making public tax registration of taxpayers in Vietnam?

What are cases of making public tax registration of taxpayers in Vietnam?

Based on Clause 1, Article 22 of Circular 105/2020/TT-BTC, the tax authority discloses tax registration of taxpayers on the website of website of General Department of Taxation of Vietnam in the following cases:

- The taxpayer terminates operations and has completed the procedures for deactivating the tax code (status 01).

- The taxpayer terminates operations but has not completed the procedures for deactivating the tax code (status 03).

- The taxpayer temporarily suspends operations/business (status 05).

- The taxpayer does not operate at the registered address (status 06).

- The taxpayer restores the tax code according to the Notification form No. 19/TB-DKT issued with Circular 105/2020/TT-BTC.

- The taxpayer violates the law related to taxpayer registration.

What are cases of making public tax registration of taxpayers in Vietnam? (Image from Internet)

What are contents, method and time limit for making public tax registration of taxpayers in Vietnam?

According to Clause 2, Article 22 of Circular 105/2020/TT-BTC, the Contents, method and time limit for making public are as follows:

- Content for disclosure: Information recorded in the Notification regarding the deactivation of the taxpayer's tax code; Notification regarding the termination of the taxpayer’s operations and the ongoing procedures for deactivating the tax code; Notification regarding the taxpayer not operating at the registered address.

- Form of disclosure: Posted on the website of website of General Department of Taxation of Vietnam.

- Timeline for disclosure: No later than one (1) working day from the date the tax authority issues the Notification or updates the tax code status as per the decision, notice from another competent state authority.

Who are the subjects of taxpayer registration in Vietnam?

Pursuant to Clause 1, Article 30 of the Law on Tax Administration 2019, the subjects of taxpayer registration include:

- Enterprises, organizations, individuals carrying out taxpayer registration through the one-stop inter-connected mechanism along with enterprise registration, cooperative registration, business registration as stipulated by the Enterprise Law 2020 and other relevant laws;

- Organizations and individuals not falling under the case stipulated at Point a of this Clause carry out taxpayer registration directly with the tax authority as per regulations from the Minister of Finance.

What is the first-time taxpayer registration application in Vietnam?

According to Article 31 of the Law on Tax Administration 2019, the first-time taxpayer registration application is stipulated as follows:

- Taxpayers performing taxpayer registration along with enterprise registration, cooperative registration, business registration, the taxpayer registration application is the enterprise, cooperative, business registration application as required by law.

- For organizations performing taxpayer registration directly with the tax authority, the taxpayer registration application includes:

+ Taxpayer registration declaration;

+ Copy of establishment and operation license, establishment decision, investment registration certificate, or other equivalent documents issued by a competent authority;

+ Other relevant documents.

- For households, business households, individuals performing taxpayer registration directly with the tax authority, the taxpayer registration application includes:

+ Taxpayer registration declaration or tax declaration;

+ Copy of identity card, copy of citizen ID card, or copy of passport;

+ Other relevant documents.

- The connection of information between state management agencies and tax authorities to receive taxpayer registration applications and issue tax codes through the one-stop inter-connected mechanism via the electronic information portal is executed as per related laws.

Where to submit the first-time taxpayer registration application in Vietnam?

According to Article 32 of the Law on Tax Administration 2019, the location to submit the first-time taxpayer registration application is stipulated as follows:

- Taxpayers performing taxpayer registration along with enterprise registration, cooperative registration, business registration submit the taxpayer registration application at the same location where they submit the enterprise, cooperative, business registration application as required by law.

- Taxpayers registering directly with the tax authority submit the taxpayer registration application at:

+ Organizations, business households, individuals doing business submit the registration application at the tax authority where the organization, business household, individual doing business has its headquarters;

+ Organizations, individuals responsible for withholding and paying taxes on behalf of others submit the registration application at the tax authority directly managing them;

+ Households, individuals not doing business submit the registration application at the tax authority where the taxable income arises, where the permanent household registration is recorded, where the temporary residency is registered, or where the obligation to the state budget arises.

- Individuals authorizing organizations or individuals to pay income registering for taxpayer registration on behalf of themselves and their dependents submit the registration application through the organization or individual paying the income. Those paying the income are responsible for compiling and submitting the taxpayer registration application on behalf of the individuals to the tax authority directly managing them.