What are procedures for the first-time taxpayer registration in Vietnam?

What are procedures for the first-time taxpayer registration in Vietnam?

Taxpayers can refer to the method of registering for a first-time taxpayer registration on the General Department of Taxation's electronic information page as follows:

Step 1: Access the General Department of Taxation's electronic information page: https://thuedientu.gdt.gov.vn/

Step 2: On the "Homepage," select the section corresponding to the subject. Here, individuals will register by selecting the "Individual" section.

Step 3: Select the “First-time Tax Registration” section.

Step 4: On the left-hand menu, select the “Declare and Submit Application” section.

Step 5: Select the subject

Citizens select the appropriate subject to determine the application and information needed.

Step 6: Fill in the required information and select "Continue"

Step 7: Fill in the information according to the form

Step 8: After completing the information, citizens select the "Complete Declaration" section

What are procedures for the first-time taxpayer registration in Vietnam? (Image from the Internet)

How long does it take to register for a personal TIN online in Vietnam?

Based on the provisions of Clause 1, Article 34 of the Law on Tax Administration 2019 as follows:

Issuance of taxpayer registration certificate

1. The tax authority issues the taxpayer registration certificate to taxpayers within 3 working days from the date of receiving the complete taxpayer registration file as prescribed...

Simultaneously, based on Decision 2589/QD-BTC in 2021, the time for processing online personal TIN registration is 3 (three) working days from the date the tax authority receives the complete taxpayer registration file as prescribed.

What are regulations on TIN structure in Vietnam?

According to Article 5 of Circular 105/2020/TT-BTC regulating the TIN structure as follows:

TIN structure

N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13

Where:

- The first two digits N1N2 are the allocation number of the TIN.

- Seven digits N3N4N5N6N7N8N9 are regulated in a specific structure, increasing from 0000001 to 9999999.

- Digit N10 is the check digit.

- The three digits N11N12N13 are sequential numbers from 001 to 999.

- The dash (-) is a character used to separate the first 10-digit group and the last 3-digit group.

Note:

- The 10-digit TIN is used for enterprises, cooperatives, organizations with legal status, or organizations without legal status but directly incurring tax obligations; representatives of households, business households, and other individuals (hereinafter collectively referred to as independent units).

- The 13-digit TIN with a dash (-) used to separate the first 10 numbers and the last 3 is used for dependent units and other subjects.

- Economic organizations and other organizations as specified at Point a, b, c, d, n Clause 2, Article 4 of Circular 105/2020/TT-BTC with full legal status or not having legal status but directly incurring tax obligations and fully responsible for the entire tax obligation before the law are granted a 10-digit TIN; dependent units established in accordance with the law of the aforementioned taxpayers, if incurring tax obligations and directly declaring and paying taxes, are granted a 13-digit TIN.

How is the use of the TIN regulated?

Based on Article 35 of the Law on Tax Administration 2019 regulating the use of TINs as follows:

- Taxpayers must:

+ Record the issued TIN on invoices, vouchers, and documents when conducting business transactions;

+ Open deposit accounts at commercial banks or other credit institutions;

+ Declare, pay, exempt, reduce, refund taxes, refrain from collecting taxes, register customs declarations, and carry out other tax-related transactions for all obligations to contribute to the state budget, even in cases where taxpayers are involved in production or business activities in multiple locations.

- Taxpayers must provide their TIN to relevant agencies or organizations or record the TIN on their records when carrying out administrative procedures through a one-stop inter-connected mechanism with the tax administration agency.

- The tax administration agency, State Treasury, commercial banks coordinating collection of the state budget, organizations authorized by the tax authority to collect taxes use the taxpayer's TIN in tax management and tax collection into the state budget.

- Commercial banks and other credit institutions must record the TIN in account opening documents and transaction vouchers through taxpayer accounts.

- Other organizations and individuals participating in tax administration use the granted taxpayer's TIN when providing information related to determining tax obligations.

- When the Vietnamese party pays money to organizations or individuals engaging in cross-border business activities based on digital intermediary platforms not present in Vietnam, the granted TIN for these organizations or individuals must be used for withholding and substituting tax payments.

- When personal identification numbers are issued to the entire population, personal identification numbers replace TINs.