What is the initial taxpayer registration deadline for individuals not engaged in business activities in Vietnam?

What is the initial taxpayer registration deadline for individuals not engaged in business activities in Vietnam?

Based on Article 33 of the Tax Administration Law 2019, the timeline for initial taxpayer registration is as follows:

Initial taxpayer registration deadline

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2. For taxpayers directly registering with the tax authorities, the initial taxpayer registration deadline is 10 working days from the following dates:

a) Issuance of the household business registration certificate, establishment and operation license, investment registration certificate, or the decision on establishment;

b) Commencement of business activities for organizations not subject to business registration or business households/individuals subject to business registration but have not yet been granted the business registration certificate;

c) Incurrence of obligations to withhold and pay taxes on behalf of others; organizations paying taxes on behalf of individuals under business cooperation contracts or agreements;

d) Signing of contractor contracts for foreign contractors and subcontractors who declare and pay taxes directly to tax authorities; signing of oil and gas contracts or agreements;

dd) Incurrence of personal income tax obligations;

e) Incurrence of requests for tax refunds;

g) Incurrence of other obligations to the state budget.

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Individuals not engaged in business activities have an initial taxpayer registration deadline of 10 working days from the occurrence of:

- Personal income tax obligations;- Requests for tax refunds;- Other obligations to the state budget.

What is the initial taxpayer registration deadline for individuals not engaged in business activities in Vietnam? (Image from the Internet)

Where is the initial taxpayer registration location for individuals not engaged in business activities in Vietnam?

Based on Article 32 of the Tax Administration Law 2019 as follows:

Initial taxpayer registration submission location

1. For taxpayers registering concurrently with enterprise registration, cooperative registration, or business registration, the initial taxpayer registration submission location is the same as the enterprise, cooperative, or business registration submission location according to the law.

2. For taxpayers directly registering with tax authorities, the initial taxpayer registration submission location is as follows:

a) Organizations, business households, and business individuals submit their initial taxpayer registration documents to the tax authority where the organization, business household, or individual is headquartered;

b) Organizations and individuals with the responsibility to withhold and pay taxes on behalf of others submit their initial taxpayer registration documents to the tax authority directly managing them;

c) Households and individuals not engaged in business activities submit their initial taxpayer registration documents to the tax authority where taxable income arises, where their permanent residence is registered, where their temporary residence is registered, or where the obligation to the state budget arises.

3. Individuals authorizing organizations or individuals paying their income to register and pay tax on their behalf and that of their dependents submit initial taxpayer registration documents through the income-paying organization or individual. These organizations or individuals are responsible for consolidating and submitting the initial taxpayer registration documents on behalf of the individual to the tax authority directly managing the income payer.

The initial taxpayer registration location for individuals not engaged in business activities is the tax authority directly managing these individuals.

How do Tax Authorities process initial taxpayer registration documents for individuals not engaged in business activities in Vietnam?

Based on Subsection 2, Section 1 of the Administrative Procedures issued together with Decision 2589/QD-BTC 2021, the Tax Authority processes initial taxpayer registration documents for individuals not engaged in business activities as follows:

- For paper-based taxpayer registration documents:

+ In cases where documents are submitted directly to the tax authority: The tax officer receives and stamps the submission date on the taxpayer registration documents, stating the date of receipt and the number of documents as per the document list accompanying the taxpayer registration submitted directly to the tax authority. The tax officer issues a receipt with the return date and the processing time for the received documents;

+ In cases where taxpayer registration documents are sent by post: The tax officer stamps the receipt date, records the receipt date on the documents, and writes the tax authority's document number;

The tax officer checks the taxpayer registration documents. If the documents are incomplete, requiring clarification or additional information and materials, the tax authority will notify the taxpayer using Form No. 01/TB-BSTT-NNT in Appendix 2 issued together with Decree 126/2020/ND-CP within 02 (two) working days from the date of document receipt.

- For electronic taxpayer registration documents:

The Tax Authority receives the documents through the electronic portal of the General Department of Taxation, checks and processes the documents using the tax authority's electronic data processing system:

+ Document receipt: The electronic portal of the General Department of Taxation sends a notification of receipt to the taxpayer through the chosen electronic portal within 15 minutes from the time of receiving the electronic taxpayer registration documents from the taxpayer;

+ Document check and processing: The tax authority checks and processes the taxpayer's documents according to the legal provisions on taxpayer registration and returns the processing results through the chosen electronic portal:

++ If the documents are complete and comply with procedures, and results need to be returned: The tax authority sends the processing results to the chosen electronic portal within the time frame stipulated by Circular 105/2020/TT-BTC;

++ If the documents are incomplete or non-compliant with procedures, the tax authority sends a notice of document non-acceptance to the chosen electronic portal within 02 (two) working days from the date recorded on the receipt notification.