What are regulations on handling of tax registration applications submitted before Circular 86 comes into effect?
What are regulations on handling of tax registration applications submitted before Circular 86 comes into effect?
Based on Article 39 of Circular 86/2024/TT-BTC (document effective from February 06, 2025), which sets out transitional provisions. To be specific:
Transitional Provisions
1. tax registration applications, changes to taxpayer registration information, temporary business suspension, cessation of TIN validity, and TIN restoration that were submitted to tax authorities before the effective date of this Circular shall continue to be processed according to the tax management law in effect at the time of dossier submission.
- In cases where business households, families, or individuals use personal identification numbers instead of TINs as stipulated in Clause 5, Article 5 of this Circular, and have already been issued a TIN before July 01, 2025, and the taxpayer registration information of the business household representative, family representative, or individual matches the personal information stored in the National Population Database, they shall use the personal identification number instead of the TIN starting from July 01, 2025. This includes adjusting or supplementing tax obligations arising under previously issued TINs. Concurrently, tax authorities shall monitor and manage the entirety of data relating to the business household, family, individual, and dependent exemption registration data using personal identification numbers.
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Thus, tax registration applications submitted to tax authorities before the Circular 86/2024/TT-BTC takes effect shall continue to be processed according to the legal provisions on tax management at the time of dossier submission.
What are regulations on handling of tax registration applications submitted before Circular 86 comes into effect? (Image from Internet)
Vietnam: What does the TIN deactivation application include from February 06, 2025?
Based on Article 29 of Circular 86/2024/TT-BTC, which regulates the TIN deactivation application:
(1) The TIN deactivation application for a business household's taxpayer registration through an interconnected one-stop mechanism in the event of business cessation consists of business cessation information provided by the business registration authority to the tax authority via the National Business Registration Information System.
(2) The TIN deactivation application for household or individual businesses, as stipulated at point i, clause 2, Article 4 of this Circular, in the event of business cessation, is the deactivation Request Form for TIN validity, form number 24/ĐK-TCT, issued with Circular 86/2024/TT-BTC.
(3) The TIN deactivation application for family or individuals, as outlined at points i, k, l, n, clause 2, Article 4 of Circular 86/2024/TT-BTC, in the event of an individual’s death, disappearance, or loss of civil act capacity, includes relevant documents from competent authorities confirming the individual’s death, disappearance, or loss of civil act capacity (death certificate or equivalent documents under civil status law, or court decision declaring an individual deceased, missing, or lacking civil act capacity); or information from the National Population Database confirming the individual’s death or disappearance.
(4) The TIN deactivation application for business households’ taxpayer registration through an interconnected one-stop mechanism, or family and individual businesses as per the provisions at point i, clause 2, Article 4 Circular 86/2024/TT-BTC in cases where the tax authority notifies non-operation at the registered address refers to the Notification on taxpayer's non-operation at the registered address as prescribed in Article 32 Circular 86/2024/TT-BTC.
(5) When an individual business deactivates the operation of a business location other than the registered head office location, it is the responsibility of the individual business to inform the tax authority managing the revenue at the business location. The dossier includes a Business Location deactivation Notification, form number 24.1/ĐK-TCT, issued with Circular 86/2024/TT-BTC.
What are obligations of taxpayers to fulfill before the TIN deactivation in Vietnam from February 06, 2025?
Based on Article 30 of Circular 86/2024/TT-BTC, which outlines the obligations to be fulfilled before the TIN deactivation:
(1) For business households’ taxpayer registration through the interconnected one-stop mechanism, or family and individual businesses as prescribed at point i, clause 2, Article 4 Circular 86/2024/TT-BTC, they must complete obligations arising from business activities before the TIN deactivation due to business cessation as follows:
- Fulfill obligations concerning invoices according to the invoice law if invoices are used.
- Complete tax declaration, tax payment, and handle overpaid tax amounts according to Articles 43, 44, 47, 60, 67, 68, 70, 71 of the Law on Tax Administration 2019 with the tax administration agency (for business households, families, and individual businesses that pay tax by declaration method).
- Taxpayers must complete tax payment and handle overpaid taxes as per Articles 60, 67, 69, 70, 71 of the Law on Tax Administration 2019 with the tax administration agency (for business households, families, and individual businesses that pay tax according to a set tax).
(2) For transitioning from a business household to a small and medium enterprise (SME) according to the Law on support for SMEs, business households must complete their tax obligations with the managing tax authority or send a document to the tax authority committing that the SME converted from the business household inherits all the tax obligations of the business household according to the law on support for SMEs.
(3) For individuals prescribed at points k, l, n, clause 2, Article 4 Circular 86/2024/TT-BTC, they must complete tax payment and handle overpaid amounts as per Articles 60, 67, 69, 70, 71 of the Law on Tax Administration 2019 with the tax management authority before the TIN deactivation.
(4) The TIN of a business household, family, or individual business ceases to be effective upon business cessation; however, the TIN of the business household representative, family representative, or individual shall remain effective and continue to be used for fulfilling other tax obligations of that individual.
