What are the regulations on notification of changes to taxpayer registration information by taxpayers directly registered with tax authorities in Vietnam?

What are the regulations on notification of changes to taxpayer registration information by taxpayers directly registered with tax authorities in Vietnam?

Pursuant to Article 36 of the Law on Tax Administration 2019, the regulation is as follows:

Notification of changes to taxpayer registration information

1. Upon any change to taxpayer registration information, taxpayers who combine taxpayer registration with business registration shall notify the changes to taxpayer registration information together with changes to business registration information as prescribed by law.

In case taxpayers' change of address leads to change of supervisory tax authorities, taxpayers must complete tax procedures with supervisory tax authorities as prescribed in this Law before registering with business registration authorities for change of information.

2. When there is any change to taxpayer registration information, taxpayers directly registered with tax authorities must notify their supervisory tax authorities within 10 working days starting from the date of changes to information.

3. In case individuals authorizing their income payers to register changes to taxpayer registration information for themselves and their dependants, they must notify the income payers in no later than 10 working days starting from the date of changes to information; the income payers shall be responsible for notifying tax authorities of the changes in no later than 10 working days starting from the date of authorization from taxpayers.

Thus, when there is any change to taxpayer registration information, taxpayers directly registered with tax authorities must notify their supervisory tax authorities within 10 working days starting from the date of changes to information.

What are the regulations on notification of changes to taxpayer registration information by taxpayers directly registered with tax authorities in Vietnam? (Image from the Internet)

What is the delay period of notification of changes to taxpayer registration information subject to caution in Vietnam?

According to Clause 1, Article 11, Decree 125/2020/ND-CP, cautions shall be given as a form of penalty imposed for the following violations:

- Notifying changes in tax registration information from 01 to 30 days after expiration of the prescribed time limits without entailing any change in tax registration certificates or tax identification number notifications under mitigating circumstances;

- Notifying changes in tax registration information from 01 to 10 days after expiration of the prescribed time limits if such changes entail any change in tax registration certificates or tax identification number notifications under mitigating circumstances.

What is the time limit for taxpayer registration by taxpayers directly registered with tax authorities in Vietnam?

Pursuant to Article 33 of the Law on Tax Administration 2019, the regulation is as follows:

Time limit for first-time taxpayer registration

1. For taxpayers who combine taxpayer registration with business registration, the time limit for taxpayer registration is the time limit for business registration as prescribed by law.

2. For taxpayers directly registered with tax authorities, the time limit for taxpayer registration is 10 working days starting from the day on which:

a) the certificate of household business registration, establishment and operation license, investment registration certificate or establishment decision is granted;

b) the taxpayer inaugurates business operation for organizations that are not required to apply for business registration and household businesses and individual businesses that are required to apply for business registration but yet to be granted the business registration certificate;

c) the responsibility to deduct and pay tax on behalf of individuals arises; organizations paying tax on behalf of individuals according to business cooperation contracts and/or agreements;

d) the contract with the foreign contractor and/or subcontractors who directly declare and pay tax to tax authorities; the petroleum contract or agreement is concluded;

dd) personal income tax is incurred;

e) tax refund in claimed;

g) other amounts payable to the state budget are incurred.

3. In case an individual does not have a TIN, his/her income payer shall apply for taxpayer registration on his/her behalf in no later than 10 working days starting from the date tax liabilities are incurred; in case a dependant of a taxpayer does not have a TIN, the income payer shall apply for taxpayer registration for the dependant in no later than 10 working days starting from the date the taxpayer applies for dependant exemption as prescribed by law.

For taxpayers directly registered with tax authorities, the time limit for taxpayer registration is 10 working days starting from the day on which:

- the certificate of household business registration, establishment and operation license, investment registration certificate or establishment decision is granted;

- the taxpayer inaugurates business operations for organizations that are not required to apply for business registration and household businesses and individual businesses that are required to apply for business registration but yet to be granted the business registration certificate;

- the responsibility to deduct and pay tax on behalf of individuals arises; organizations paying tax on behalf of individuals according to business cooperation contracts and/or agreements;

- the contract with the foreign contractor and/or subcontractors who directly declare and pay tax to tax authorities; the petroleum contract or agreement is concluded;

- personal income tax is incurred;

- tax refund is claimed;

- other amounts payable to the state budget are incurred.