What are the 06 cases for making public tax registration of taxpayers in Vietnam in 2025?

What are the 06 cases for making public tax registration of taxpayers in Vietnam in 2025?

Taxpayer registration information of taxpayers is identified according to Clause 1 Article 34 of the Law on Tax Administration 2019 and includes:

- Name of the taxpayer;

- Tax identification number;

- Number, date, month, year of the business registration certificate or license for establishment and operation or investment registration certificate for business organizations and individuals; number, date, month, year of the establishment decision for organizations not required to register a business; information of the citizen ID, identity card, or passport for individuals not required to register a business;

- Directly managing tax authority.

The cases for making public tax registration of taxpayers in 2025 are specified as follows:

* Cases for making public tax registration of taxpayers until February 5, 2025:

Pursuant to Article 22 of Circular 105/2020/TT-BTC, the tax authority publicly discloses taxpayer registration information on the General Department of Taxation's electronic portal in the following cases:

(1) Taxpayer halts activities, has completed procedures to terminate tax identification number (status 01).

(2) Taxpayer halts activities, has not completed procedures to terminate tax identification number (status 03).

(3) Taxpayer temporarily halts activities, business (status 05).

(4) Taxpayer is not operating at the registered address (status 06).

(5) Taxpayer reinstates tax identification number according to Notification form No. 19/TB-DKT issued together with Circular 105/2020/TT-BTC.

(6) Taxpayer violates laws on taxpayer registration.

* Cases for making public tax registration of taxpayers from February 6, 2025:

From February 6, 2025, the tax authority discloses taxpayer registration information on the General Department of Taxation's electronic portal for cases specifically stipulated in Clause 1 Article 35 of Circular 86/2024/TT-BTC, including:

(1) Taxpayer halts activities, has completed procedures to terminate tax identification number (status 01).

(2) Taxpayer halts activities, has not completed procedures to terminate tax identification number (status 03).

(3) Taxpayer temporarily halts activities, business (status 05).

(4) Taxpayer is not operating at the registered address (status 06).

(5) Taxpayer reinstates tax identification number according to Notification form No. 19/TB-DKT issued together with Circular 86/2024/TT-BTC.

(6) Taxpayer violates laws on taxpayer registration.

What are the 06 cases for making public tax registration of taxpayers in Vietnam in 2025? (Image from the Internet)

What is the content and form of making public tax registration of taxpayers in Vietnam from February 6, 2025?

The content and form of making public tax registration of taxpayers on the General Department of Taxation's electronic portal from February 6, 2025, are specifically stipulated in Clause 2 Article 35 of Circular 86/2024/TT-BTC as follows:

- Public disclosure content: Information stated in the Notification on the termination of tax identification number; Notification on cessation of taxpayer operations and ongoing procedures to terminate tax identification number; Notification that the taxpayer is not operating at the registered address.

- Form of public disclosure: Posting on the General Department of Taxation's electronic portal.

Currently, under Points a and b Clause 2 Article 22 of Circular 105/2020/TT-BTC, regulations on the content and form of making public tax registration of taxpayers are:

- Public disclosure content: Information stated in the Notification on the termination of tax identification number; Notification on cessation of taxpayer operations and ongoing procedures to terminate tax identification number; Notification that the taxpayer is not operating at the registered address.

- Form of public disclosure: Posting on the General Department of Taxation's electronic portal.

When is the time for making public tax registration of taxpayers in Vietnam from February 6, 2025?

- The time for making public tax registration of taxpayers on the General Department of Taxation's electronic portal from February 6, 2025, is specifically regulated in Clause 3 Article 35 of Circular 86/2024/TT-BTC: No later than 01 business day from the date the tax authority issues the Notification or updates the tax identification number status as decided or notified by other competent state agencies.

- The direct tax authority managing the taxpayer performs the public disclosure of taxpayer information. If the publicly disclosed information is incorrect, the tax authority must recalibrate and publicly disclose the corrected information as per the disclosure format. (According to Clause 4 Article 35 of Circular 86/2024/TT-BTC)

Currently, as per Point c Clause 2 Article 22 of Circular 105/2020/TT-BTC, the time for making public tax registration of taxpayers is: No later than 01 (one) business day from the date the tax authority issues the Notification or updates the tax identification number status as decided or notified by other competent state agencies.

Regarding the authority to publicize taxpayer registration information, it will be implemented by the direct tax authority managing the taxpayer. Before public disclosure of taxpayer information, the managing tax authority must perform reviews and cross-checks to ensure the accuracy of disclosed information. If the disclosed information is inaccurate, the tax authority will recalibrate the information and publicly disclose the corrected content as per the disclosure format. (According to Clause 3 Article 22 of Circular 105/2020/TT-BTC)