What documents are include in application for first-time taxpayer registration in Vietnam?

What documents are include in application for first-time taxpayer registration in Vietnam?

Pursuant to Clause 3 Article 31 of the Law on Tax Administration 2019 which stipulates the application for first-time taxpayer registration as follows:

Application for first-time taxpayer registration

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3. Taxpayers who are households, business households, individuals registering directly with tax authorities must include the following in their taxpayer registration dossier:

a) Taxpayer registration declaration or tax declaration;

b) A copy of the identity card, a copy of the citizen identification card or a copy of the passport;

c) Other relevant documents.

4. The connection of information between state management agencies and tax authorities to receive taxpayer registration dossiers and issue TINs through a one-stop electronic mechanism shall be implemented according to relevant laws.

Taxpayers registering together with business registration, cooperative registration, business registration, the taxpayer registration dossier shall be the business registration, cooperative registration, business registration dossier as prescribed by law.

In case the taxpayer registers directly with the tax authorities, they must prepare a application for first-time taxpayer registration dossier including the following documents:

- Taxpayer registration declaration or tax declaration

- A copy of the identity card, a copy of the citizen identification card or a copy of the passport;

- Other relevant documents.

What documents are include in application for first-time taxpayer registration in Vietnam? (Image from the Internet)

When is the time to register for a TIN in Vietnam?

Pursuant to Clause 1 Article 30 of the Law on Tax Administration 2019 which stipulates the subjects of taxpayer registration and issuance of TINs as follows:

Subjects of taxpayer registration and issuance of TINs

1. Taxpayers must carry out taxpayer registration and be issued TINs by tax authorities before starting production and business activities or before having obligations arising with the state budget. Registers include:

a) Enterprises, organizations, individuals carrying out taxpayer registration together with business registration, cooperative registration, business registration according to the provisions of the Enterprise Law and other relevant legal provisions;

b) Organizations and individuals not falling under point a of this clause carrying out taxpayer registration directly with tax authorities as prescribed by the Minister of Finance.

2. The structure of the TIN is prescribed as follows:

a) A 10-digit TIN is used for enterprises, organizations with legal status; representatives of households, business households, and other individuals;

b) A 13-digit TIN and other characters are used for dependent units and other subjects;

c) The Minister of Finance provides detailed regulations on this clause.

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Therefore, application for first-time taxpayer registration and issuance of TINs by tax authorities must be done before starting production and business activities or before having obligations arising with the state budget.

Individual taxpayer registration includes:

- Individuals who register together with business registration, cooperative registration, business registration according to the provisions of the Enterprise Law 2020 and other relevant legal provisions;

- Individuals not falling under the above cases will carry out taxpayer registration directly with tax authorities as prescribed by the Minister of Finance.

What are regulations on the TIN structure in Vietnam?

According to Article 5 of Circular 105/2020/TT-BTC which stipulates the structure of the TIN as follows:

Structure of the TIN

N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13

In which:

- The first two digits N1N2 are the segment code of the TIN.

- The seven digits N3N4N5N6N7N8N9 are defined by a specific structure, increasing from 0000001 to 9999999.

- The digit N10 is the check digit.

- The three digits N11N12N13 are sequential numbers from 001 to 999.

- The hyphen (-) is a character used to separate the group of the first 10 digits and the group of the last 3 digits.

Note:

- The 10-digit TIN is used for enterprises, cooperatives, organizations with legal status or organizations without legal status but directly arising tax obligations; representatives of households, business households, and other individuals (hereinafter referred to as independent units).

- The 13-digit TIN and the hyphen (-) to separate the first 10 digits and the last 3 digits are used for dependent units and other subjects.

- Taxpayers who are economic organizations and other organizations as prescribed in Points a, b, c, d, n Clause 2 Article 4 of Circular 105/2020/TT-BTC having full legal status or without legal status but directly arising tax obligations and being responsible for all tax obligations before the law, shall be issued a 10-digit TIN; dependent units established under the law of the aforementioned taxpayers if arising tax obligations and directly declaring tax, paying tax shall be issued a 13-digit TIN.