What are cases of notification of changes in tax registration information without submission of Form 08-MST to the tax authority in Vietnam?

What are cases of notification of changes in tax registration information without submission of Form 08-MST to the tax authority in Vietnam?

Based on the provisions of Article 59 Decree 01/2021/ND-CP, the content is as follows:

Notification of Changes in tax registration information

1. In cases where an enterprise changes the content of taxpayer registration without changing the business registration content, except for changes in the tax calculation method, the enterprise shall send a notification of changes in business registration content, signed by the legal representative of the enterprise, to the Business Registration Office where the enterprise's headquarters is located.

2. Upon receiving the notification, the Business Registration Office shall issue a receipt, check the validity of the dossier, input the data into the National Business Registration Information System, and transmit the information to the tax registration information System. If the enterprise requires, the Business Registration Office shall issue a certification of the change in business registration content to the enterprise.

when an enterprise changes the content of taxpayer registration without changing the business registration content (except for changes in the tax calculation method), the enterprise shall send a notification of changes in business registration content, signed by the legal representative of the enterprise, to the Business Registration Office where the enterprise's headquarters is located.

At this point, the Business Registration Office will issue a receipt, check the validity of the dossier, input the data into the National Business Registration Information System, and transmit the information to the tax registration information System, and the enterprise is not required to submit an additional Form 08-MST (Declaration for supplementing tax registration information) to the tax authority.

What are cases of notification of changes in tax registration information without submission of Form 08-MST to the tax authority in Vietnam?  (Image from the Internet)

What are regulations on notification of changes in tax registration information without submission with the tax authority in Vietnam?

Based on Article 36 Law on Tax Administration 2019, the regulations are as follows:

notification of changes in tax registration information without submission

1. Taxpayers registering taxpayer registration along with business registration, cooperative registration, or business operation registration, upon changes in tax registration information, shall notify changes in tax registration information simultaneously with changes in business registration content, cooperative registration, or business operation registration, as prescribed by law.

In case a taxpayer changes the head office address, resulting in a change of the managing tax authority, the taxpayer must complete tax procedures with the directly managing tax authority in accordance with this Law before registering changes with the business registration, cooperative registration, or business operation registration authority.

2. Taxpayers registering taxpayer registration directly with the tax authority, upon changes in tax registration information, must notify the directly managing tax authority within 10 working days from the date the information changes.

3. In cases where individuals authorize organizations or individuals that pay income to register changes in tax registration information for individuals and their dependents, they must notify the paying organizations or individuals at least 10 working days from the date the information changes. The paying organizations or individuals are responsible for notifying the managing tax authority within 10 working days from the date they receive the authorization from the individual.

the notification of changes in tax registration information without submission is conducted in the following cases:

- If a taxpayer registers taxpayer registration along with business registration, cooperative registration, or business operation registration, upon changes in tax registration information, they must notify changes in tax registration information simultaneously with changes in business registration content, cooperative registration, or business operation registration, as prescribed by law.

If a taxpayer changes the head office address, resulting in a change of the managing tax authority, the taxpayer must complete tax procedures with the directly managing tax authority before registering changes with the business registration, cooperative registration, or business operation registration authority.

- If a taxpayer registers taxpayer registration directly with the tax authority, upon changes in tax registration information, they must notify the directly managing tax authority within 10 working days from the date the information changes.

- In cases where individuals authorize organizations or individuals that pay income to register changes in tax registration information for individuals and their dependents, they must notify the paying organizations or individuals at least 10 working days from the date the information changes. The paying organizations or individuals are responsible for notifying the managing tax authority within 10 working days from the date they receive the authorization from the individual.

What are cases requiring submission of Form 08-MST (Declaration for changes in tax registration information) to the tax authority in Vietnam?

Based on Article 36 Law on Tax Administration 2019 and Article 10 Circular 105/2020/TT-BTC, taxpayers as prescribed at points a, b, c, d, e, h, i, n clause 2 Article 4 Circular 105/2020/TT-BTC or taxpayers changes in tax registration information that results in changes to the directly managing tax authority, during business operations, upon changing the business registration address, company address, or other information on the business registration certificate, changing tax information, or adding bank account numbers at commercial banks or credit institutions, must notify the Tax authority, including the Declaration for supplementing tax registration information, using Form 08-MST, issued in Circular 105/2020/TT-BTC, within 10 working days from the date the information changes.

Additionally, in cases where taxpayers register taxpayer registration along with business registration, cooperative registration, or business operation registration, upon changes in tax registration information, they must notify changes in tax registration information together with changes in business registration content, cooperative registration, or business operation registration, as prescribed by law, within 10 days from the date of change, as stated in clause 2 Article 30 Law on Enterprises 2020.