What is the application form for cancellation of the change of headquarters’ address at the tax authority in charge of the old location (Form No. 31/DK-TCT) in Vietnam?

What is the application form for cancellation of the change of headquarters’ address at the tax authority in charge of the old location (Form No. 31/DK-TCT) in Vietnam?

The application form for cancellation of the change of headquarters’ address - Form No. 31/DK-TCT is issued in conjunction with Circular 105/2020/TT-BTC is as follows:

>> Download the application form for cancellation of the change of headquarters’ address with the tax authority in charge of the old location: Download

What is the application form for cancellation of the change of headquarters’ address at the tax authority in charge of the old location (Form No. 31/DK-TCT) in Vietnam? (Image from the Internet)

Is it mandatory to submit the application for cancellation of the change of headquarters’ address directly to the tax authority in charge of the old location in Vietnam?

Under Subsection 1, Section 1 of the administrative procedures issued together with Decision 2589/QD-BTC of 2021:

New administrative procedure:

1. Cancellation of the change of headquarters’ address directly to the tax authority in charge of the old location.

...

- Method:

+ Submit directly at the Tax Authority;

+ Or send via postal system;

+ Or electronically through the General Department of Taxation's web portal or the competent state authority's web portal, including the national public service portal, the ministry-level public service portal, the provincial public service portal following the regulations on single-window system and interlinked single-window system connected with the General Department of Taxation's web portal or the T-VAN service provider's portal as per the regulations in Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Ministry of Finance guiding electronic transactions in the tax field.

- Components, number of dossiers:

+ Dossier components, include:

Document registering cancellation of relocation Form No. 31/DK-TCT issued together with Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance.

+ Number of dossiers: 01 (set).

...

It is not mandatory to submit the application for cancellation of the change of headquarters’ address directly to the tax authority in charge of the old location in Vietnam.

Taxpayers can submit the application by post or electronically through the General Department of Taxation's web portal or the competent state authority's web portal, including the national public service portal, the ministry-level public service portal, the provincial public service portal following the regulations on the single-window system and interlinked single-window system connected with the General Department of Taxation's web portal or the T-VAN service provider's portal .

What are the regulations on receiving the application for cancellation of the change of headquarters’ address at the tax authority in charge of the old location by the tax authority in Vietnam?

According to Subsection 1, Section 1 of the administrative procedures issued together with Decision 2589/QD-BTC of 2021 on on receiving the application for cancellation of the change of headquarters’ address at the tax authority in charge of the old location by the tax authority in Vietnam:

- For physical taxpayer registration applications:

+ In case the application is submitted directly to the tax authority: The Tax Authorityr receives and stamps the reception on the taxpayer registration application, clearly stating the reception date and the number of documents according to the document list for applications submitted directly at the tax authority.

The Tax Authorityr issues an appointment note indicating the date of the result return and the processing time of the accepted application;

+ In case the taxpayer registration application is sent by postal services: The Tax Authorityr stamps the reception, notes the reception date on the application, and applications the tax authority's dispatch number;

The Tax Authorityr checks the taxpayer registration applications. If the applications are incomplete and require explanation or additional information and documents, the tax authority will notify the taxpayer according to Form No. 01/TB-BSTT-NNT in Appendix 2 issued in conjunction with Decree 126/2020/ND-CP within 2 (two) working days from the date of receipt of the application.

+ For electronic taxpayer registration applications:

The tax authority will receive the applications via the General Department of Taxation’s web portal, and check, and process the applications through the electronic data processing system of the tax authority:

++ Application reception: The General Department of Taxation’s web portal sends a notification of receipt of the applications to the taxpayer via the chosen web portal (The General Department of Taxation’s web portal/Authorized Government Agency’s web portal or T-VAN service providers’ Portal), no later than 15 minutes from the receipt of the taxpayer’s electronic taxpayer registration applications;

++ Application checking and processing: The tax authority checks and processes the taxpayer’s applications according to the law on taxpayer registration, and returns the result via the chosen web portal;

++ In case of complete and correct applications as prescribed and results need to be returned: The tax authority sends the results of the application settlement to the chosen web portal within the time stipulated in Circular 105/2020/TT-BTC.

In case the application is incomplete or incorrect, the tax authority sends a notice of rejection to the chosen web portal within 2 (two) working days from the receipt date on the receipt notice