What are procedures for taxpayer registration in case of temporary suspension of operation or business activities in Vietnam?

What are procedures for taxpayer registration in case of temporary suspension of operation or business activities in Vietnam?

Based on Sub-item 20, Item 2, Part 2 of Administrative Procedures issued together with Decision 2589/QD-BTC of 2021, the steps for taxpayer registration in case of temporary suspension of operation or business activities are as follows:

Step 1: Organizations, business households, and individual businesses not subject to business registration must send Notification Form No. 23/DK-TCT issued together with Circular 105/2020/TT-BTC of the Ministry of Finance to the directly managing tax authority no later than 01 working day before the temporary suspension or resumption of operation or business activities prior to the notified time.

For cases of electronic taxpayer registration documents: The taxpayer (NNT) accesses the electronic portal selected by the taxpayer (the electronic portal of the General Department of Taxation / the electronic portal of the competent state authority including the national public service portal, ministry-level public service portals, provincial public service portals according to regulations on the implementation of the one-stop-shop mechanism in administrative procedure settlement and connected with the electronic portal of the General Department of Taxation / electronic portal of the T-VAN service provider organization) to fill in the form and attach the documents in electronic format (if any), digitally sign and send to the tax authority through the chosen electronic portal;

The taxpayer submits the documents (taxpayer registration documents simultaneously with business registration documents under the one-stop-shop mechanism) to the competent state management authority according to the regulations. The competent state management authority sends the received document information of the taxpayer to the tax authority via the electronic portal of the General Department of Taxation.

Step 2: The tax authority receives:

- For paper-based taxpayer registration document changes:

+ In case the documents are submitted directly to the tax authority: The tax officer receives and stamps the receipt on the taxpayer registration documents, clearly noting the date of receipt, the number of documents according to the document list for cases of direct submission at the tax authority. The tax officer issues a receipt note stating the return date and processing time for the received documents.

+++ For taxpayer registration documents sent by postal service: The tax officer stamps the receipt, notes the date of receipt on the documents, and records the incoming document number of the tax authority.

The tax officer checks the taxpayer registration documents. In case the documents are not complete and need clarification or additional information, the tax authority notifies the taxpayer using Form No. 01/TB-BSTT-NNT in Appendix 2 issued together with Decree 126/2020/ND-CP within 02 (two) working days from the date of receipt of the documents.

- For electronic taxpayer registration documents:

The tax authority receives the documents via the electronic portal of the General Department of Taxation, and checks and processes the documents through the electronic data processing system of the tax authority.

+ Receiving documents: The electronic portal of the General Department of Taxation sends a notification to the taxpayer confirming the submission of the documents no later than 15 minutes from the receipt of the taxpayer's electronic registration documents.

+ Checking and processing documents: The tax authority checks and processes the taxpayer's documents according to the regulations on taxpayer registration and returns the results via the electronic portal chosen by the taxpayer for document submission.

++ In case the documents are complete and in accordance with the regulations and the results must be returned: The tax authority sends the processed document results to the electronic portal chosen by the taxpayer for document submission within the time limit specified in Circular 105/2020/TT-BTC.

++ In case the documents are incomplete and not in accordance with the regulations, the tax authority sends a notification of document rejection to the electronic portal chosen by the taxpayer for document submission within 02 (two) working days from the date on the document receipt notification.

What are procedures for taxpayer registration in case of temporary suspension of operation or business activities in Vietnam? (Image from Internet)

How to register for tax in case of temporary suspension of operation or business activities in Vietnam?

Based on Sub-item 20, Item 2, Part 2 of Administrative Procedures issued together with Decision 2589/QD-BTC of 2021, the taxpayer registration in case of temporary suspension of operation or business activities is done through the following methods:

- Directly at the Tax Authority's office;

- Or through the postal system;

- Or electronically via the electronic portal of the General Department of Taxation / the electronic portal of the competent state authority, including the national public service portal, ministry-level public service portals, provincial public service portals according to the regulations on the implementation of the one-stop-shop mechanism in administrative procedure settlement and connected with the electronic portal of the General Department of Taxation / electronic portal of the T-VAN service provider organization.

How to download Notification Form No. 23/DK-TCT of Circular 105?

The notification of temporary suspension of business activities, Form No. 23/DK-TCT, issued together with Circular 105/2020/TT-BTC as follows:

>> Download Notification Form No. 23/DK-TCT issued together with Circular 105/2020/TT-BTC