What does the application for amendments to tax registration information for individual/household businesses include from February 6, 2025?

Vietnam: What does the application for amendments to tax registration information for individual/household businesses include from February 6, 2025?

Pursuant to Article 25 of Circular 86/2024/TT-BTC (effective from February 6, 2025) stipulating the application for amendments to tax registration information for individual/household businesses as follows:

(1) Business households, family households, individual businesses amendments to tax registration information without changing the directly managing tax authority

- Business households registering taxpayer information through a one-stop-shop mechanism, upon amendments to tax registration information, must change their taxpayer registration information concurrently with changing business registration content with the business registration authority.

- Family households or individuals engaged in production, business of goods and services according to legal provisions without having to register as a business household through the business registration authority as per the Government of Vietnam's regulations on business households; individual businesses from countries sharing a land border with Vietnam engaging in buying, selling, exchanging goods at border markets, border gate markets, or economic zone markets shall submit the application for change of information to the directly managing tax authority, which includes:

+ Declaration form for adjustment or supplementation of taxpayer registration information, form number 08-MST issued with Circular 86/2024/TT-BTC.

+ A copy of the valid passport of the individual if there are changes to information on this document for individual businesses in cases where the tax authority issues tax codes as per point a, clause 4, Article 5 of Circular 86/2024/TT-BTC.

(2) Business households changing their headquarters address to a different province or centrally-run city, or to a different district in the same province or centrally-run city that changes the directly managing tax authority shall proceed as follows:

- At the place from which they are moving

+ Declaration form for adjustment or supplementation of taxpayer registration information, form number 08-MST issued with Circular 86/2024/TT-BTC.

+ Upon receipt of a Notification of Relocation, form number 09-MST issued with Circular 86/2024/TT-BTC from the tax authority where they are moving from, business households shall apply for changing their address at the business registration authority in accordance with the law on business registration.

(3) Family households or individuals engaged in production, business of goods and services according to legal provisions without having to register as a business household through the business registration authority as per the Government of Vietnam's regulations on business households; individual businesses from countries sharing a land border with Vietnam engaging in buying, selling, exchanging goods at border markets, border gate markets, or economic zone markets, when changing their headquarters address to a different province or centrally-run city, or to a different district in the same province or centrally-run city resulting in a change of directly managing tax authority.

- At the place from which they are moving

+ Declaration form for adjustment or supplementation of taxpayer registration information, form number 08-MST issued with Circular 86/2024/TT-BTC.

- At the place to which they are moving

+ Document registering relocation at the tax authority where the taxpayer is moving to, form number 30/DK-TCT issued with Circular 86/2024/TT-BTC.

(4) For individuals stipulated at points k, l, n, clause 2, Article 4 Circular 86/2024/TT-BTC when there is a change in taxpayer registration information of themselves and dependants (including cases of changing the directly managing tax authority) who submit applications to the income paying agency or District Tax Office/Regional Tax Office where the individuals register for permanent or temporary residence (if the individual does not work at the income paying agency or does not authorize the income paying agency), as follows:

- application for amendments to tax registration information in case of submission through the income paying agency, includes:

+ Authorization document, form number 41/UQ-DKT issued with Circular 86/2024/TT-BTC (in case there is no previous authorization document to the income paying agency).

For individuals or dependants in cases where the tax authority issues a tax code as per point a, clause 4, Article 5 Circular 86/2024/TT-BTC, it must be accompanied by a copy of the passport with changed information related to the taxpayer registration of the individual or dependant.

The income paying agency is responsible for consolidating the individual's changed information into the taxpayer registration declaration, form 05-DK-TH-TCT, and the dependant’s changed information into the taxpayer registration declaration, form 20-DK-TH-TCT issued with Circular 86/2024/TT-BTC to send to the directly managing tax authority of the income paying agency.

- application for amendments to tax registration information in case of direct submission to the tax authority, includes:

+ Declaration form for adjustment or supplementation of taxpayer registration information, form number 08-MST or form 20-DK-TCT issued with Circular 86/2024/TT-BTC.

For individuals or dependants in cases where the tax authority issues a tax code as per point a, clause 4, Article 5 Circular 86/2024/TT-BTC, it must be accompanied by a copy of the valid passport of the individual or dependant in case the taxpayer registration information on this document changes.

(5) For taxpayers who are foreign individuals not residing in Vietnam as stipulated at point e, clause 2, Article 4 Circular 86/2024/TT-BTC conducting direct taxpayer registration, the application for amendments to tax registration information shall be submitted according to the Circular of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration.

What does the application for amendments to tax registration information for individual/household businesses include from February 6, 2025? (Image from Internet)

What are regulations on handling of application for amendments to tax registration information for individual/household businesses in Vietnam?

Pursuant to Article 26 of Circular 86/2024/TT-BTC (effective from February 6, 2025) stipulating the processing of the application for amendments to tax registration information for individual/household businesses as follows:

(1) Family households, individuals amendments to tax registration information as stipulated in clauses 1 and 4, Article 25 Circular 86/2024/TT-BTC

- In case of changes in information not on the Taxpayer Registration Certificate or Tax Code Notification: Within 2 (two) working days from the date of receiving the full application from the taxpayer, the directly managing tax authority has the responsibility to update the changed information into the Taxpayer Registration Application System.

- In case of changes in information on the Taxpayer Registration Certificate or Tax Code Notification: Within 3 (three) working days from the date of receiving the full application from the taxpayer, the directly managing tax authority has the responsibility to update the changed information into the Taxpayer Registration Application System; at the same time, issue the updated Taxpayer Registration Certificate or Tax Code Notification.

(2) Business households, family households, individual businesses amendments to tax registration information as stipulated in clauses 2 and 3, Article 25 Circular 86/2024/TT-BTC

- At the tax authority from which they are moving:

+ Within 5 (five) working days from the date of signing the administrative penalty decision on tax violations or inspection conclusion (for applications subject to on-site inspection at the taxpayer's premises), 7 (seven) working days from the date of receiving the taxpayer application (for applications not subject to on-site inspection at the taxpayer's premises), and once the taxpayer has fulfilled obligations with the tax authority from which they are moving as stipulated in clause 3, Article 6 of Decree 126/2020/ND-CP, the tax authority shall issue a Notification of Relocation, form number 09-MST issued with Circular 86/2024/TT-BTC to the taxpayer and the tax authority where the taxpayer is moving to.

+ Beyond the aforementioned period, if the taxpayer has not fulfilled obligations with the tax authority from which they are moving, the period for the tax authority from which they are moving to issue the Notification of Relocation, form number 09-MST issued with Circular 86/2024/TT-BTC is adjusted to 3 (three) working days from the date the taxpayer fulfills obligations with the tax authority from which they are moving.

+ Determination of whether the taxpayer is subject to an inspection at the taxpayer's premises shall follow the tax management regulations.

- At the tax authority moving to:

+ Within 3 (three) working days from the date of receiving the full application from the taxpayer, the receiving tax authority is responsible for updating the changed information into the Taxpayer Registration Application System, issuing the updated Taxpayer Registration Certificate or Tax Code Notification to the taxpayer.

(3) In cases where business households, individual businesses change taxpayer registration information as stipulated in clauses 2 and 3, Article 25 Circular 86/2024/TT-BTC have completed procedures at the tax authority from which they are moving but do not submit address change applications at the business registration authority (for business households registering taxpayer information through a one-stop-shop mechanism) or at the tax authority moving to (for individual businesses stipulated at point i, clause 2, Article 4 Circular 86/2024/TT-BTC), the tax authority shall proceed similarly as in clause 3, Article 11 Circular 86/2024/TT-BTC.

What is the time limit for taxpayers to notify the tax authority of changes in taxpayer registration information in Vietnam?

Pursuant to Article 36 of the Law on Tax Administration 2019, taxpayers must notify the tax authority of changes in taxpayer registration information within the following timeframes:

- Taxpayers registering taxpayer information together with enterprise registration, cooperative registration, business registration, upon changes in taxpayer registration information, must notify changes concurrently with changes in enterprise registration, cooperative registration, business registration as stipulated by law.

In cases where taxpayers change their headquarters address resulting in a change of managing tax authority, they must complete tax procedures with the directly managing tax authority according to this Law before registering changes with the enterprise registration, cooperative registration, business registration authority.

- Taxpayers directly registering taxpayer information with the tax authority, upon changes in taxpayer registration information, must notify the directly managing tax authority within 10 working days from the date of arising information changes.

- In cases where individuals authorize organizations, individuals to pay income to implement registration for amendments to tax registration information for individuals and dependants, they must notify the income-paying organization, individual within 10 working days from the date of arising information changes; the income-paying organization, individual is responsible for informing the managing tax authority within 10 working days from receiving the individual's authorization.