What are the regulations on receiving taxpayer registration applications in Vietnam?

What are the regulations on receiving taxpayer registration applications in Vietnam?

Under Article 6 of Circular 105/2020/TT-BTC, the reception of taxpayer registration applications is as follows:

* As for physical application:

The tax officer shall receive and bears an acknowledgement stamp on the application for taxpayer registration, specify the date of receipt, number of documents according to the list of documents for an application for taxpayer registration filed in person with the tax authority. The tax officer shall make a written appointment to return the result for an application for which the tax authority must return the result, processing time for every category of application received. If the application for taxpayer registration is sent by post, the tax officer shall bear the acknowledgement stamp, the date of receipt and number the document as stipulated by the tax authority.

The tax officer shall verify the application for taxpayer registration. If the application is incomplete which requires further explanation and supplementation of information and documentation, the tax authority shall give a notice to the taxpayer using form No. 01/TB-BSTT-NNT in Appendix II issued with Decree 126/2020/ND-CP within 2 business days after the date of receipt of the application.

* As for e-application for taxpayer registration: The application shall be received in accordance with regulation of the Ministry of Finance on electronic transactions in taxation sector.

* Receipt of decisions, documents from competent authorities

- As for paper decisions, documents:

The tax officer shall receive and bear an acknowledgement stamp and the dates of receipt on decisions or documents from competent authorities.

If the decision or document is sent by post, the tax officer shall bear an acknowledgement stamp and the date of receipt on the decision or document, and number the decision or document stipulated by the tax authority.

- As for e-decisions or documents: The receipt of e-decisions or documents from competent authorities shall comply with regulations on electronic transactions in finance and taxation sectors.

What are the regulations on receiving taxpayer registration applications in Vietnam? (Image from the Internet)

Which entities are subject to taxpayer registration in Vietnam?

Under Article 4 of Circular 105/2020/TT-BTC, the following entities are subject to taxpayer registration:

- The taxpayers subject to taxpayer registration through the interlinked single-window system as prescribed in point a clause 1 Article 30 of Tax Administration Law 2019.

- The taxpayers subject to direct taxpayer registration with tax authorities as prescribed in point b clause 1 Article 30 of Tax Administration Law 2019.

The taxpayers subject to direct taxpayer registration with tax authorities include:

- Enterprises operating in the sectors of insurance, accounting, auditing, lawyers, notarization, or other specialized sectors that are not required for enterprise registration at business registration authorities as per the specialized laws (hereinafter referred to as business entities)

- Public sector entities, business entities of armed forces; business entities of political organizations, socio-political organizations, social organizations, socio-professional organizations that conduct business as prescribed by law but are not required to apply for enterprise registration at business registration authorities; organizations of neighbor countries on land with Vietnam that conduct sale, barter at border marketplaces, checkpoint marketplaces and marketplaces in checkpoint economic zones; representative offices of foreign organizations in Vietnam; artels that are established and operating under the Civil Code (hereinafter referred to as business entities).

- Organizations established by competent authorities without production or business operation but taking on liabilities to government budget (hereinafter referred to as other entities)

- Foreign organizations and individuals, organizations in Vietnam that use foreign humanitarian aid and/or non-refundable aid to buy VAT-inclusive goods or services in Vietnam to provide non-refundable aid and/or humanitarian aid; diplomatic missions and consular offices and representative agencies of international organizations in Vietnam that are eligible for VAT refund as entities entitled to diplomatic immunity and privileges; ODA project owners that are eligible for VAT refund, representative offices of ODA project sponsors, organizations designated by foreign sponsors to manage ODA grant programs/projects (hereinafter referred to as other entities).

- Foreign organizations without Vietnamese’s legal status, foreign individuals doing independent business in Vietnam in accordance with Vietnam’s law and earning incomes in Vietnam or taking on tax liabilities in Vietnam (hereinafter referred to as foreign contractors or foreign sub-contractors).

- Overseas suppliers without permanent establishments in Vietnam that operate electronic commerce, business based on digital platform and other services together with organizations or individuals in Vietnam (hereinafter referred to as overseas suppliers).

- Enterprises, cooperatives, business entities, other entities and individuals that are responsible for withholding and remitting the taxes on behalf of other taxpayers and declare and determine their own taxes separately from those taxes of the said taxpayers as per the tax law (except for the income payers upon withholding and remitting personal income taxes on others' behalf); commercial banks, payment service intermediary providers or entities authorized by overseas suppliers to declare, withhold and remit taxes on behalf of overseas suppliers (hereinafter referred to withholding agents). An income payer shall, upon withholding and remitting a personal income tax, use the TIN that was already issued.

- Executives, general executive companies, joint ventures, organizations authorized by Vietnamese Government to receive profits distributed from petroleum fields in the overlapping areas, contractors, and investors entering into petroleum contracts or agreements, parent company - Petro Vietnam as the representative of host country that receives profits distributed from petroleum contracts or agreements

- Households, individuals engaged in production and business of goods or services, including individuals of neighbor countries on land with Vietnam engaging in sale and barter at border marketplace, checkpoint marketplaces, marketplaces in checkpoint economic zones) (hereinafter referred to as household/individual businesses).

- Individuals earning incomes subject to personal income tax (excluding individual businesses)

- Individuals who have dependents as per the law on personal income tax.

- Organizations and individuals authorized by tax authorities to collect amounts receivable (hereinafter referred to as authorized tax collectors).

- Other entities, households and individuals taking on liabilities to government budget.

What do taxpayer registration applications in Vietnam include?

Under Clause 1 Article 6 of Circular 105/2020/TT-BTC, the taxpayer registration applications in Vietnam include:

- application for initial taxpayer registration;

- application for amendments to taxpayer registration;

- notification of business/operation suspension or business/operation resumption ahead of schedule;

- application for TIN deactivation;

- application for TIN reactivation