What does the application for amendments to tax registration include for an individual/household business in case of not altering the superior tax authority in Vietnam from February 06, 2025?

What does the application for amendments to tax registration include for an individual/household business in case of not altering the superior tax authority in Vietnam from February 06, 2025?

Based on Clause 1, Article 25 of Circular 86/2024/TT-BTC (document effective from February 06, 2025) prescribing the application for amendments to tax registration of an individual/household business without altering the superior tax authority as follows:

- Business households following the single-window mechanism, when there is a change in tax registration, must change the tax registration concurrently with the change of business household registration content with the business registration authority.

- Households and individuals engaged in the production, business of goods, and services under the law, but not required to register as a business household through the business registration authority as regulated by the Government of Vietnam for business households; business individuals from countries sharing a land border with Vietnam conducting buying, selling, and exaltering goods at border markets, checkpoint markets, and market economic zones shall submit a dossier for change of information to the directly managing tax agency, the dossier includes:

+ Declaration for adjustment and supplementation of tax registration, form No. 08-MST attached to Circular 86/2024/TT-BTC.

+ Copy of valid Passport of the individual if the information on this document changes for business individuals in case the tax authority issues a tax code according to the provisions at Point a, Clause 4, Article 5 of Circular 86/2024/TT-BTC.

What does the application for amendments to tax registration include for an individual/household business in case of not altering the superior tax authority in Vietnam from February 06, 2025? (Image from the Internet)

What are regulations on handling of the application for amendments to tax registration of an individual/household business without altering the superior tax authority in Vietnam from February 06, 2025?

Based on Clause 1, Article 26 of Circular 86/2024/TT-BTC (document effective from February 06, 2025), stipulating the processing of dossiers for amendments to tax registration of an individual/household business without altering the superior tax authority as follows:

- If the change of information is not on the Taxpayer Registration Certificate or Tax Code Notification: Within 02 (two) working days from the date of receiving the complete dossier from the taxpayer, the directly managing tax authority is responsible for updating the changed information in the taxpayer registration application system.

- If there is a change of information on the Taxpayer Registration Certificate or Tax Code Notification: Within 03 (three) working days from the date of receiving the complete dossier from the taxpayer, the directly managing tax authority is responsible for updating the changed information in the taxpayer registration application system; concurrently, issuing an updated Taxpayer Registration Certificate or Tax Code Notification.

When shall the taxpayer notify the change of tax registration to the tax authority in Vietnam?

Based on Article 36 of the Law on Tax Administration 2019, it is stipulated that the taxpayer must notify the change of tax registration to the tax authority within the following period:

- Taxpayers registering taxes concurrently with business registration, cooperative registration, business operation registration, when there is a change in tax registration, must notify the change in tax registration along with the change in business registration content, cooperative registration, business operation registration according to the provisions of the law.

In case the taxpayer changes the headquarters address leading to a change in the tax management authority, the taxpayer must complete tax procedures with the directly managing tax authority as prescribed by this Law before registering the change of information with the business registration authority, cooperative registration, business operation registration.

- Taxpayers registering tax directly with the tax authority, when there is a change in tax registration, must notify the direct managing tax authority within 10 working days from the date of the information change.

- In case an individual authorizes an organization, individual paying income to register changes in tax registration for the individual and dependents, he/she must notify the organization, individual paying income no later than 10 working days from the date of the information change; the organization, individual paying income is responsible for notifying the tax management authority no later than 10 working days from the date of receiving the individual’s authorization.

What is the responsibility of the tax authority in taxpayer registration in Vietnam?

Based on Article 41 of the Law on Tax Administration 2019, the responsibility of the tax authority in taxpayer registration is prescribed as follows:

- The Minister of Finance shall detail the dossier; prescribe procedures, forms of taxpayer registration specified in Articles 31, 34, 36, 37, 38, 39, and 40 of the Law on Tax Administration 2019.

- The tax authority receives the taxpayer registration dossier of taxpayers through the following methods:

+ Directly receiving dossiers at the tax authority;

+ Receiving dossiers sent by postal services;

+ Receiving electronic dossiers through the electronic transaction portal of the tax authority and from the national business registration information system, cooperative registration, business operation registration.

- The tax authority processes the taxpayer registration dossier according to the following provisions:

+ If the dossier is complete, notify of dossier acceptance and deadline to resolve taxpayer registration dossier within no later than 03 working days from the date of receiving a complete dossier;

+ If the dossier is incomplete, notify the taxpayer no later than 02 working days from the date of dossier receipt.

- If the taxpayer registration dossier is along with business registration, cooperative registration, business operation registration from the national business registration information system (hereinafter collectively referred to as the national business registration information system), the authority receiving the business registration, cooperative registration, business operation registration shall transfer the dossier to the tax authority to process the taxpayer registration dossier and return the result to the taxpayer according to the provisions of the Law on Tax Administration 2019 and other relevant legal provisions.