What does the application for initial taxpayer registration submitted by household/individual businesses in Vietnam include?

What does the application for initial taxpayer registration submitted by household/individual businesses in Vietnam include?

According to Clause 8, Article 7 of Circular 105/2020/TT-BTC, the application for initial taxpayer registration submitted by household/individual businesses in Vietnam includes:

* The application for taxpayer registration submitted by household/individual businesses comprises:

- Application form for taxpayer registration No. 03-DK-TCT issued with Circular 105/2020/TT-BTC or tax return of household/individual business as per the law on tax administration;

- Schedule of affiliated stores and shops No. 03-DK-TCT-BK01 issued with Circular 105/2020/TT-BTC (if any);

- Copy of certificate of household business registration (if any);

- Copy of unexpired citizen identification card or ID card, for a Vietnamese nationality individual; copy of unexpired passport, for a foreign national or overseas Vietnamese.

* Required documents in an application for taxpayer registration of household/individual business of neighbor countries on land with Vietnam engaging in sale and barter at border marketplace, checkpoint marketplaces, and marketplaces in checkpoint economic zones:

- Application form for taxpayer registration No. 03-DK-TCT issued with Circular 105/2020/TT-BTC;

- Schedule of affiliated stores and shops No. 03-DK-TCT-BK01 issued with Circular 105/2020/TT-BTC (if any);

- Copies of the documents stipulated in Clause 1, Article 2 of Circular 218/2015/TT-BTC.

What does the application for initial taxpayer registration submitted by household/individual businesses in Vietnam include? (Image from the Internet)

What are the regulations on receiving the applications for initial taxpayer registration submitted by household/individual businesses in Vietnam?

According to Article 6 of Circular 105/2020/TT-BTC, the reception of the applications for initial taxpayer registration 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 is the time limit for issuing a taxpayer registration certificate to household/individual businesses in Vietnam?

According to Clause 1, Article 34 of the Law on Tax Administration 2019:

Issuance of taxpayer registration certificate

1. Tax authorities shall issue taxpayer registration certificates to taxpayers within 03 working days starting from the date of receipt of taxpayers’ satisfactory taxpayer registration application as prescribed by law. Information on a taxpayer registration certificate shall include:

a) Name of the taxpayer;

b) TIN;

c) Number, date of the business registration certificate or establishment and operation license or investment registration certificate for business organizations and individuals; number, date of the establishment decision for organizations not required to apply for business registration; information of identity card, citizen identification or passport for individuals not subject to business registration;

d) Supervisory tax authority.

...

Thus, the tax authority shall issue a taxpayer registration certificate to household/individual businesses within 03 working days from the date of receipt of the complete application.