What are the procedures for cancellation of the change of headquarters’ address at the tax authority in charge of the old location in Vietnam?

What are the procedures for cancellation of the change of headquarters’ address at the tax authority in charge of the old location in Vietnam?

According to Sub-item 1 of Item 1 in the Administrative Procedures issued in conjunction with Decision 2589/QD-BTC in 2021, the procedures for cancellation of the change of headquarters’ address at the tax authority in charge of the old location are prescribed as follows:

Step 1: Within 10 (ten) working days from the date the tax authority in charge of the old location issues the Notice of the taxpayer’s relocation according to Form No. 09-MST issued in conjunction with Circular 105/2020/TT-BTC guiding taxpayer registration if the taxpayer does not relocate, they must submit the application form for cancellation of the change of headquarters’ address to the tax authority in charge of the old location according to Form No. 31/DK-TCT issued in conjunction with Circular 105/2020/TT-BTC.

For electronic taxpayer registration applications:

The taxpayer accesses the web portal chosen (The General Department of Taxation’s Portal/Authorized Government Agency’s Portal including the National Public Service Portal, Ministry Level Public Service Portal, Provincial Public Service Portal per regulations on the single-window system and interlinked single-window system in administrative procedure settlement, and is connected with the web portal of the General Department of Taxation/T-VAN service providers’ portal) to submit declarations and attach electronic files as required, sign electronically, and send to the tax authority through the chosen web portal;

The taxpayer submits the application (taxpayer registration application simultaneously with the business registration application under the single-window system) to the authorized governmental management agency per regulations.

The competent state authority transfers the accepted application information to the tax authority via the General Department of Taxation's web portal.

Step 2: Reception by tax authority:

- For physical taxpayer registration applications:

+ In case the application is submitted directly to the tax authority: The tax officer receives and stamps the reception on the taxpayer registration application, clearly stating the reception date and the number of documents according to the document list for applications submitted directly at the tax authority.

The tax officer issues an appointment note indicating the date of the result return and the processing time of the accepted application;

+ In case the taxpayer registration application is sent by postal services: The tax officer stamps the reception, notes the reception date on the application, and applications the tax authority's dispatch number;

The tax officer checks the taxpayer registration applications. If the applications are incomplete and require explanation or additional information and documents, the tax authority will notify the taxpayer according to Form No. 01/TB-BSTT-NNT in Appendix 2 issued in conjunction with Decree 126/2020/ND-CP within 2 (two) working days from the date of receipt of the application.

+ For electronic taxpayer registration applications:

The tax authority will receive the applications via the General Department of Taxation’s web portal, and check, and process the applications through the electronic data processing system of the tax authority:

++ Application reception: The General Department of Taxation’s web portal sends a notification of receipt of the applications to the taxpayer via the chosen web portal (The General Department of Taxation’s web portal/Authorized Government Agency’s web portal or T-VAN service providers’ Portal), no later than 15 minutes from the receipt of the taxpayer’s electronic taxpayer registration applications;

++ Application checking and processing: The tax authority checks and processes the taxpayer’s applications according to the law on taxpayer registration, and returns the result via the chosen web portal;

++ In case of complete and correct applications as prescribed and results need to be returned: The tax authority sends the results of the application settlement to the chosen web portal within the time stipulated in Circular 105/2020/TT-BTC.

In case the application is incomplete or incorrect, the tax authority sends a notice of rejection to the chosen web portal within 2 (two) working days from the receipt date on the receipt notice.

What are the procedures for cancellation of the change of headquarters’ address at the tax authority in charge of the old location in Vietnam? (Image from the Internet)

What are the methods of carrying out the procedures for cancellation of the change of headquarters’ address at the tax authority in charge of the old location in Vietnam?

Under Sub-item 1 of Item 1 in the Administrative Procedures issued in conjunction with Decision 2589/QD-BTC in 2021, individuals carrying out the procedures may choose one of the following methods:

- Submit directly to the Tax Authority;

- Send through the postal system;

- Or electronically through the General Department of Taxation's web portal or the competent state authority's web portal, including the national public service portal, the ministry-level public service portal, the provincial public service portal following the regulations on single-window system and interlinked single-window system connected with the General Department of Taxation's web portal or the T-VAN service provider's portal.

What is the application form for cancellation of the change of headquarters’ address at the tax authority in charge of the old location in Vietnam?

The application form for cancellation of the change of headquarters’ address - Form No. 31/DK-TCT is issued in conjunction with Circular 105/2020/TT-BTC is as follows:

>> Download the application form for cancellation of the change of headquarters’ address with the tax authority in charge of the old location: Download