What are the components of the taxpayer registration dossier for the first-time registration for individuals who do not conduct business through the tax declaration dossier in Vietnam?

What are the components of the taxpayer registration dossier for the first-time registration for individuals who do not conduct business through the tax declaration dossier in Vietnam?

Based on sub-item 2 Section 1 of administrative procedures issued together with Decision 2589/QD-BTC 2021, the guidelines are as follows:

- The first-time taxpayer registration dossier for individuals who do not conduct business through the tax declaration dossier includes:

+ The first-time taxpayer registration application which is the tax declaration dossier as prescribed by law on tax administration.

In case the tax declaration dossier does not include copies of valid personal documents such as: Citizen identification card or Identity card for individuals who are Vietnamese nationals; Passport for individuals who are foreign nationals or Vietnamese nationals living abroad, the taxpayer must attach one of these documents with the tax declaration dossier;

If the tax authorities and state management agencies have already implemented inter-agency connectivity, the tax authorities will base on the information transfer note sent by the state management agency if there is no tax declaration dossier.

What are the components of the taxpayer registration dossier for the first-time registration for individuals who do not conduct business through the tax declaration dossier in Vietnam? (Image from the Internet)

When is the deadline for the first-time taxpayer registration for individuals who do not conduct business in Vietnam?

Based on Article 33 of the Law on Tax Administration 2019, the deadline for the first-time taxpayer registration is as follows:

Deadline for first-time taxpayer registration

2. When the taxpayer directly registers with the tax authorities, the deadline for taxpayer registration is 10 working days from the following dates:

a) Being granted a business registration certificate, establishment and operation license, investment registration certificate, or establishment decision;

b) Starting business activities for organizations that are not required to register for business or business households, individuals conducting business that are required to register but have not been granted a business registration certificate;

c) Incurring the responsibility to withhold tax and pay taxes on behalf; organizations paying on behalf of individuals under a contract or cooperation agreement;

d) Signing a contract for receiving contractors for foreign contractors and subcontractors who declare and pay taxes directly to the tax authorities; signing a contract or oil and gas agreement;

e) Incurring personal income tax obligations;

f) Incurring tax refund requirements;

g) Incurring other obligations to the state budget.

Individuals not conducting business have a deadline for the first-time taxpayer registration of 10 working days from the date:

- Incurring personal income tax obligations;- Incurring tax refund requirements;- Incurring other obligations to the state budget.

What are procedures for the first-time taxpayer registration for individuals who do not conduct business through the tax declaration dossier in Vietnam?

Based on sub-item 2 Section 1 of administrative procedures issued together with Decision 2589/QD-BTC 2021, the guidelines are as follows:

Step 1: Individuals submit the tax declaration dossier within the deadline prescribed by law on tax administration to the Tax Department where the individual has obligations to the state budget for taxpayer registration procedures.

- For electronic taxpayer registration dossiers:

The taxpayer (NNT) accesses the electronic portal chosen by the taxpayer (the electronic portal of the General Department of Taxation/the electronic portal of the competent state agency including the National Public Service Portal, the administrative one-stop shop portal at the ministerial, provincial level according to the regulations on the one-stop mechanism and inter-agency connectivity in administrative procedures and which has been connected to the electronic portal of the General Department of Taxation/the electronic portal of the T-VAN service provider) to declare the tax form and attach the documents as required in electronic form (if available), sign electronically and send it to the tax authorities via the chosen electronic portal;

The taxpayer submits the dossier (taxpayer registration dossier simultaneously with the business registration dossier under the one-stop inter-agency connectivity mechanism) to the competent state management agency according to the regulations.

The competent state management agency sends the information of the accept docket of the taxpayer to the tax authorities via the electronic portal of the General Department of Taxation.

Step 2: Tax authorities receive:

- For paper taxpayer registration dossiers:

+ If the dossier is submitted directly at the tax office: The tax officer receives and stamps the acceptance on the taxpayer registration dossier, clearly stating the date of receipt, the number of documents according to the list of dossier contents if the taxpayer registration dossier is submitted directly at the tax office. The tax officer issues a receipt with a date of results return, the processing time of the received dossier;

+ If the taxpayer registration dossier is sent via postal service: The tax officer stamps the acceptance, writes the date of receipt on the dossier, and notes the tax office’s correspondence number;

The tax officer checks the taxpayer registration dossier. If the dossier is not complete and needs to be explained or supplemented with information and documents, the tax authorities notify the taxpayer using form No. 01/TB-BSTT-NNT in Appendix II issued together with Decree 126/2020/ND-CP within 02 (two) working days from the date of receipt of the dossier.

- For electronic taxpayer registration dossiers:

The Tax Department receives the dossier via the electronic portal of the General Department of Taxation, checks and processes the dossier through the data processing system of the tax authorities:

+ Acceptance of the dossier: The electronic portal of the General Department of Taxation sends a notification of acceptance that the taxpayer has submitted the dossier to the taxpayer via the chosen electronic portal where the taxpayer submitted the dossier (the electronic portal of the General Department of Taxation/the electronic portal of the competent state agency or T-VAN service provider) no later than 15 minutes after receiving the taxpayer’s electronic taxpayer registration dossier;

+ Checking and processing the dossier: Tax authorities check and process the taxpayer’s dossier in accordance with the law on taxpayer registration and notify the results through the chosen electronic portal where the taxpayer submitted the dossier:

++ If the dossier is complete and meets the requirements for returning results: The tax authorities send the processing results to the chosen electronic portal where the taxpayer submitted the dossier within the time prescribed in Circular 105/2020/TT-BTC.

++ If the dossier is incomplete or does not meet the requirements, the tax authorities send a notification of non-acceptance to the chosen electronic portal where the taxpayer submitted the dossier within 02 (two) working days from the date on the Acceptance Notice.