What is the Decision 155 of 2025 on 28 administrative procedures replaced in the tax administration in Vietnam?

What is the Decision 155 of 2025 on 28 administrative procedures replaced in the tax administration in Vietnam?

On January 24, 2025, the Ministry of Finance announced Decision 155/QD-BTC of 2025 on the publication of administrative procedures replaced in the tax administration under the scope of management functions of the Ministry of Finance.

Decision 155/QD-BTC of 2025 takes effect from February 6, 2025.

In addition, Decision 155 of 2025 abolished the announcement content of 16 administrative procedures under Decision No. 2589/QD-BTC dated December 31, 2021, by the Minister of Finance (details in the attached appendix). The General Department of Taxation is responsible for inputting and uploading data on administrative procedures as prescribed.

The full text of Decision 155 of 2025 on 28 administrative procedures replaced in the tax administration...Download

What is the Decision 155 of 2025 on 28 administrative procedures replaced in the tax administration in Vietnam? (Image from the Internet)

What is the List of 28 administrative procedures replaced in the tax administration in Vietnam according to Decision 155 of 2025?

According to Part 1 of Decision 155/QD-BTC of 2025...Download, it specifies 28 administrative procedures replaced in the tax administration, including:

(1) Initial tax registration for taxpayers as independent units, parent units of economic organizations (excluding cooperatives), and other organizations.

(2) Initial tax registration for taxpayers as operators in joint-operating companies, joint ventures, and organizations assigned by the Government of Vietnam to receive Vietnam's share of profits from oil and gas fields in overlapping areas (hereinafter collectively referred to as operators).

(3) Initial tax registration for taxpayers as contractors, oil and gas investors (including contractors receiving profit shares), and Vietnam Oil and Gas Group representing the host country to receive profit shares from oil contracts.

(4) Initial tax registration for taxpayers as contractors or foreign subcontractors directly declaring and paying contractor tax or other tax obligations except contractor tax withheld and paid by the Vietnamese parties.

(5) Initial tax registration for taxpayers as organizations or individuals withholding and paying on behalf of foreign contractors or subcontractors; organizations cooperating in business with individuals or organizations managing cooperation contracts with organizations without creating a separate legal entity; Commercial banks, intermediary payment service providers, or organizations/individuals authorized by foreign suppliers are responsible for withholding and paying taxes on behalf of overseas suppliers; Organizations/individuals authorized to collect taxes by the tax authorities.

(6) Initial tax registration for taxpayers as diplomatic missions, consular offices, and international organizations' representative offices in Vietnam entitled to VAT refund for entities benefiting from diplomatic immunity.

(7) Initial tax registration for taxpayers as foreign organizations or individuals and organizations in Vietnam using humanitarian aid or non-refundable aid from abroad for purchasing goods and services subject to VAT in Vietnam, for non-refundable aid, humanitarian aid; ODA project owners eligible for VAT refund, ODA project sponsor representative offices, organizations assigned to manage ODA programs/projects by foreign donors.

(8) Initial tax registration for taxpayers as business households or individual businesses.

(9) Initial tax registration for individuals subject to personal income tax and other taxes - For individuals submitting tax registration through income-paying organizations.

(10) Initial tax registration for individuals subject to personal income tax and other taxes. For individuals submitting tax registration directly to the tax office.

(11) Initial tax registration for dependents for the purpose of reducing family allowances for personal income taxpayers - Individuals subject to personal income tax submit tax registration for dependents through income-paying organizations.

(12) Initial tax registration for dependents for the purpose of reducing family allowances for personal income taxpayers - Individuals subject to personal income tax submit tax registration for dependents directly at the tax office.

(13) Re-issuance of tax registration Certificate, Tax Code Notification, tax registration Certificate for individuals, Dependent Tax Code Notification.

(14) Registering changes to tax registration information for taxpayers who are economic organizations or other organizations (including dependent units) changing tax registration information without changing the managing tax authority.

(15) Registering changes to tax registration information for taxpayers who are businesses, cooperatives, economic organizations, or other organizations (including dependent units) changing address information resulting in a change of managing tax authority - Tax authority of the place where the taxpayer moves from.

(16) Registering changes to tax registration information for taxpayers who are economic organizations or other organizations (including dependent units) changing address information resulting in a change of managing tax authority - Tax authority of the place where the taxpayer moves to.

(17) Registering changes to tax registration information for individuals earning income subject to personal income tax (excluding business individuals and dependents - in case individuals register changes through income-paying organizations).

(18) Registering changes to tax registration information for individuals earning income subject to personal income tax (excluding business individuals and dependents) - Case where individuals register changes directly at the tax office.

(19) Registering changes to tax registration information for oil and gas contractors or investors when transferring contributed capital in economic organizations or transferring part of the interests in oil and gas contracts.

(20) Registering cancellation of location at the tax authority where moving from.

(21) Registering taxes in cases of temporary suspension of operations, business; resuming operations, business before the deadline.

(22) Termination of tax code validity for economic organizations or other organizations - Excluding dependent units.

(23) Termination of tax code validity for enterprises, cooperatives subject to division, merger, amalgamation; Termination of activities of dependent units of enterprises and cooperatives.

(24) Termination of tax code validity for oil and gas contractors, foreign contractors.

(25) Termination of tax code validity for businesses or individual businesses that have ceased operations.

(26) Restoration of tax code.

(27) Tax registration in the case of division, separation, or consolidation of organizations - For newly established, separated, or consolidated organizations.

(28) Tax registration for cases of changing the organizational model of economic organizations and other organizations (Changing the dependent unit to an independent unit or vice versa) - For the unit after conversion.

What is the procedure for first-time tax registration for taxpayers as economic organizations, other organizations with obligations to the state budget and dependent units in Vietnam according to Decision 155 of 2025?

Based on Section 1, Part 2 of Decision 155/QD-BTC of 2025...Download, it stipulates the procedure for first-time tax registration for taxpayers as economic organizations, other organizations with obligations to the state budget and dependent units (except for tax registration under the one-stop-shop mechanism through the business registration authority) as follows:

- Step 1: Within 10 working days from the date of: Awarded establishment and operation license or investment registration certificate, or decision to establish or an equivalent document; or commencement of business activities for organizations not required to register their business; or obligations arise with the state budget, the taxpayer (NNT) prepares a complete tax registration dossier as required and submits it to the tax authority to carry out tax registration procedures according to the place of dossier submission as follows:

+ Economic organizations, dependent units of economic organizations (excluding cooperatives) as regulated in Points a, b, Clause 2, Article 4 of Circular 86/2024/TT-BTC dated December 23, 2024, of the Ministry of Finance submit the first-time tax registration dossier at the Tax Department where the economic organization or the dependent unit of the economic organization is headquartered.

+ Cooperatives, other organizations, dependent units of other organizations as regulated in points b, c, n, Clause 2, Article 4 of Circular 86/2024/TT-BTC dated December 23, 2024, of the Ministry of Finance submit the first-time tax registration dossier at the Tax Department where the organization, or the dependent unit of the organization is headquartered for organizations established by central authorities and provincial authorities; at Sub-department of Taxes where the organization, or dependent unit of the organization is headquartered for organizations established by district authorities or where the cooperative is headquartered.

+ For electronic tax registration dossiers: Taxpayers (NNT) access the electronic information portal of their choice (The General Department of Taxation’s electronic information portal, the competent state agency's electronic information portal including the national public service portal, ministerial/postal public service portals according to the one-stop-shop mechanism prescribed and that are linked to the General Department of Taxation’s electronic information portal/ T-VAN service provider’s information portal) to fill out the declarations and send the attached dossiers as required electronically (if any), sign digitally, and send to the tax authority via the electronic information portal of choice.

- Step 2: Tax Authority Reception:

+ For Paper Dossiers:

++ In case the dossier is submitted directly at the tax authority: The tax official verifies the tax registration dossier. If the dossier is complete as required, the tax official receives and stamps the dossier, noting the date of receipt, the number of documents according to the dossier checklist; issues a receipt note and informs the date for return of results and the processing time for received dossiers. If the dossier is not complete as required, the tax official does not accept it and guides the taxpayer to complete the dossier.

++ In case the dossier is submitted via postal service: The tax officer stamps the receipt and records the date of receipt on the dossier and notes the mail registration number of the tax authority. If the dossier is incomplete and requires explanation, additional information, or documents, the tax authority notifies the taxpayer using form No. 01/TB-BSTT- NNT as provided in Appendix 11 attached to Decree 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam within 02 (two) working days from the receipt date.

+ For Electronic Dossiers: The tax authority receives the dossiers through the General Department of Taxation’s electronic information portal, processes, and resolves the dossier through the tax authority’s electronic data processing system.

++ Dossier Reception: The General Department of Taxation’s electronic information portal sends a notice of dossier receipt to the taxpayer via the chosen electronic information portal within no more than 15 minutes from receipt of the taxpayer’s electronic tax registration dossier.

++ Dossier Checking and Resolution: The tax authority checks and resolves the taxpayer's dossier as prescribed by law regarding tax registration and returns the resolution result through the chosen electronic information portal.

+++ In case the dossier is complete and compliant with the procedures as required: The tax authority sends the dossier resolution result to the electronic information portal chosen by the taxpayer to file and send the dossier according to the stipulated timeframe under Circular 86/2024/TT-BTC dated December 23, 2024, of the Ministry of Finance.

+++ In case the dossier is incomplete, or not compliant with required procedures:

The tax authority sends a notice of dossier non-acceptance to the electronic information portal chosen by the taxpayer for filing within 02 (two) working days from the date recorded on the dossier reception notice.