What is the resolution of tax registration procedures for taxpayers according to the contingency process in Vietnam from February 6, 2025?

What is the resolution of tax registration procedures for taxpayers according to the contingency process in Vietnam from February 6, 2025?

Based on Clause 1, Article 37 of Circular 86/2024/TT-BTC (effective from February 6, 2025) stipulating the resolution of procedures for taxpayers according to the contingency process as follows:

Resolution of procedures for taxpayers according to the contingency process

1. The tax authority resolves tax registration procedures for taxpayers prescribed in this Circular according to the contingency process in the following cases:

a) The tax registration application system, or the National Business Registration Information System, or the National Database on Population encounters technical issues.

b) Other force majeure cases.

2. Based on the estimated time to resolve the issues with the tax registration application system, the National Business Registration Information System, or the National Database on Population, the General Department of Taxation provides advance notification of the estimated time for tax authorities to resolve procedures for taxpayers according to the contingency process, except in force majeure cases.

3. The resolution of procedures for taxpayers according to the contingency process shall be carried out through the process of handling paper records.

...

Accordingly, the tax authority resolves tax registration procedures for taxpayers according to the contingency process in the following two cases:

- The tax registration application system, or the National Business Registration Information System, or the National Database on Population encounters technical issues.

- Other force majeure cases.

What are the initial tax registration applciations for individuals issued a TIN by the tax authority in Vietnam from February 6, 2025?

Based on Clause 2, Article 22 of Circular 86/2024/TT-BTC (effective from February 6, 2025) stipulating the initial tax registration applciations for individuals issued a TIN by the tax authority as follows:

(1) For individuals involved in the production and business of goods and services as prescribed by law but not required to register business through the business registration agency according to the provisions of the Government of Vietnam on household businesses; business individuals from countries sharing a land border with Vietnam conducting trading activities at border markets, border-gate markets, markets within the border-gate economic zones.

- Tax registration declaration Form No. 03-DK-TCT issued with Circular 86/2024/TT-BTC or tax declaration documents as prescribed by the law on tax administration.

- A copy of the valid passport of the individual; or a copy of documents of valid use for business individuals conducting trading and exchange activities at border markets as prescribed in Article 16 of Decree 14/2018/ND-CP.

(2) For individuals with income subject to personal income tax (excluding business individuals) and other individuals with obligations to the state budget who pay personal income tax through the income-paying organization and authorize the income-paying organization to register the individual or dependents for tax registration.

- The tax registration application of the individual or dependent includes:

+ Authorization document Form No. 41/UQ-DKT issued with Circular 86/2024/TT-BTC;

+ A copy of the valid passport of the individual or dependent or a copy of another valid legal personal identification document (if no passport).

- The income-paying organization is responsible for compiling the tax registration information of the individual into the tax registration declaration Form No. 05-DK-TH-TCT issued with Circular 86/2024/TT-BTC, compiling the registration information of dependents into the tax registration declaration Form No. 20-DK-TH-TCT issued with Circular 86/2024/TT-BTC, and sending it to the tax office managing the income-paying organization directly.

The income-paying organization uses the TIN issued by the tax authority for individuals, and dependents for deduction, declaration, and tax payment as prescribed by law.

(3) For individuals with income subject to personal income tax (excluding business individuals) and other individuals with obligations to the state budget who pay personal income tax not through the income-paying organization or do not authorize the income-paying organization for tax registration.

- For individuals with taxable income:

+ tax registration declaration Form No. 05-DK-TCT issued with Circular 86/2024/TT-BTC and a copy of the individual's valid passport.

+ A copy of the appointment document from the employing organization in the case of non-resident foreign individuals in Vietnam as prescribed by the law on personal income tax sent to work in Vietnam but receiving income abroad.

- For dependents:

+ tax registration declaration Form No. 20-DK-TCT issued with Circular 86/2024/TT-BTC;

+ A copy of the valid passport of the dependent or a copy of another valid legal personal identification document (if no passport).

(4) For individuals not belonging to the above cases, tax registration through tax declaration documents:

- Tax declaration documents as prescribed by the law on tax administration. In cases where the tax authority and the state management agency have already interconnected, the tax authority bases on the Information Transfer Form of the state management agency sent if there are no tax declaration documents.

- A copy of the valid passport of the individual or a copy of another valid legal personal identification document (if no passport).

Note: After the initial tax registration, if an individual has business activities or establishes additional business locations outside the registered business address, they must use the issued TIN to declare and pay taxes to the Sub-department of Taxation where the business activities occur as prescribed by the law on tax administration.

Where to submit the initial tax registration application for individuals issued a TIN by the tax authority in Vietnam from February 6, 2025?

Based on Clause 2, Article 22 of Circular 86/2024/TT-BTC (effective from February 6, 2025) stipulating the locations for submitting the initial tax registration application for individuals issued a TIN by the tax authority as follows:

(1) For individuals involved in the production and business of goods and services as prescribed by law but not required to register business through the business registration agency according to the provisions of the Government of Vietnam on household businesses; business individuals from countries sharing a land border with Vietnam conducting trading activities at border markets, border-gate markets, markets within the border-gate economic zones.

- At the Sub-department of Taxation or the regional Sub-department of Taxation where the business is located in cases of individuals with fixed business locations, or where individuals have real estate for lease.

- At the Sub-department of Taxation or the regional Sub-department of Taxation where the business individual resides in cases of individuals without fixed business locations.

(2) For individuals with income subject to personal income tax (excluding business individuals) and other individuals with obligations to the state budget who pay personal income tax through the income-paying organization and have authorized the income-paying organization for tax registration for the individual or dependents.

- At the income-paying organization.

- In cases where an individual files personal income tax at multiple income-paying organizations within the same tax period, the individual authorizes tax registration at only one income-paying organization to be issued a TIN by the tax authority. The individual informs their TIN and that of their dependents to other income-paying organizations for use in deduction, declaration, and tax payment.

(3) For individuals with income subject to personal income tax (excluding business individuals) and other individuals with obligations to the state budget who pay personal income tax not through the income-paying organization or do not authorize the income-paying organization for tax registration.

- At the Department of Taxation where the individual works for resident individuals earning income from salaries and wages paid by International organizations, Embassies, Consulates in Vietnam but these organizations have not performed tax deduction.

- At the Department of Taxation where the job arises in Vietnam for individuals earning income from salaries and wages paid by organizations or individuals from abroad.

(4) For individuals not belonging to the above cases, tax registration through tax declaration documents:

- At the Sub-department of Taxation or the regional Sub-department of Taxation where the individual has obligations to the state budget.