What are regulations on tax collection for taxpayers without taxpayer registration in Vietnam?
What are regulations on tax collection for taxpayers without taxpayer registration in Vietnam?
Based on Clause 6, Article 8 of Decree 125/2020/ND-CP, the regulation is as follows:
Statute of Limitations on Administrative Violations on Tax and Invoices; Periods Considered as Not Penalized; Tax Recovery Period
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6. Tax Recovery Period
a) Beyond the statute of limitations for administrative penalties related to taxes, taxpayers are not penalized but are still required to remit the full amount of recoverable taxes (the amount of missing tax, evaded tax, the excess amount of tax exemption, reduction, refund beyond regulations, and late payment of tax) to the state budget within ten years prior, counting from the date the violation is detected. In cases where the taxpayer did not have taxpayer registration, the full amount of missing tax, evaded tax, and late payment of tax must be remitted for the entire period prior to the date the violation is detected.
b) The tax recovery period specified in point a of this clause only applies to taxes governed by tax laws and other amounts self-declared and self-remitted into the state budget by organizations and individuals.
For amounts collected from land or other obligations determined by a competent authority regarding the financial obligations of organizations and individuals, the competent authority shall determine the tax recovery period in accordance with land law and other relevant laws, but not less than the recovery period specified at point a of this clause.
Tax recovery for taxpayers without taxpayer registration covers missing tax amounts, evaded tax amounts, and late payment of taxes for the entire period preceding the date the violation is detected.
What are regulations on tax collection for taxpayers without taxpayer registration in Vietnam? (Image from Internet)
When is the initial taxpayer registration deadline in Vietnam?
According to Article 33 of the Law on Tax Administration 2019, the deadline for initial taxpayer registration is stipulated as follows:
- For taxpayers registering along with business registration, cooperative registration, or business operation registration, the taxpayer registration deadline coincides with the business registration, cooperative registration, or business operation registration deadline as stipulated by law.
- For taxpayers registering directly with the tax authority, the taxpayer registration deadline is 10 working days from the following dates:
+ Issuance of the business household registration certificate, establishment and operation license, investment registration certificate, or establishment decision;
+ Commencement of business activities for organizations not subject to business registration or business households and individual businesses subject to business registration but not yet issued a business registration certificate;
+ The emergence of tax withholding and replacement tax payment obligations for individuals under contracts, business cooperation documents;
+ Signing of a contract for main contractors or subcontractors to declare and pay taxes directly with the tax authority; signing of agreements or contracts for petroleum;
+ The emergence of personal income tax obligations;
+ The emergence of a tax refund request;
+ The emergence of other obligations to the state budget.
- Organizations and individuals paying income must register taxpayer numbers on behalf of individuals receiving income no later than 10 working days from the date the tax obligation arises if the individual does not yet have a tax code; taxpayer registration for dependents of taxpayers must be completed no later than 10 working days from the date the taxpayer registers for family circumstance deductions as stipulated by law, if the dependent does not yet have a tax code.
What documents are included in the initial taxpayer registration application in Vietnam?
According to Article 31 of the Law on Tax Administration 2019, the initial taxpayer registration application is specified as follows:
- For taxpayers registering along with business registration, cooperative registration, or business operation registration, the taxpayer registration application is the business registration, cooperative registration, or business operation registration application as prescribed by law.
- For organizations registering directly with the tax authority, the taxpayer registration application includes:
+ Taxpayer registration declaration;
+ A copy of the establishment and operation license, establishment decision, investment registration certificate, or other equivalent documents issued by competent authorities and still in effect;
+ Other relevant documents.
- For households, household businesses, or individuals registering directly with the tax authority, the taxpayer registration application includes:
+ Taxpayer registration declaration or tax declaration;
+ A copy of the identity card, citizen identity card, or passport;
+ Other relevant documents.
- The connection of information between state management agencies and the tax authority for receiving the taxpayer registration application and issuing tax codes through the single-window mechanism via the electronic information portal is implemented according to related legal provisions.
