Where does a household submit the initial tax registration application in Vietnam?
Where does a household submit the initial tax registration application in Vietnam?
Pursuant to the provisions of Clause 1, Article 32 of the 2019 Tax Administration Law, the location for submitting the initial tax registration application for households is regulated as follows:
Location for submission of initial tax registration application
1. A taxpayer registering together with enterprise registration, cooperative registration, or business registration shall submit the tax registration application at the location where the enterprise registration, cooperative registration, or business registration application is submitted according to the provisions of law.
2. Taxpayers registering directly with the tax authority shall submit their tax registration applications at locations determined as follows:
a) Organizations, business households, and individual businesses shall submit the tax registration application at the tax authority where they have their headquarters;
b) Organizations and individuals responsible for withholding and paying taxes on behalf of others shall submit the tax registration application at the tax authority that directly manages them;
c) Households and individuals not engaging in business shall submit their tax registration application at the tax authority where taxable income arises, where permanent residence is registered, where temporary residence is registered, or where obligations to the state budget arise.
3. Individuals authorizing an organization or individual to pay income on their behalf shall submit the tax registration application through the organization or individual paying the income. The organization or individual paying the income is responsible for compiling and submitting the tax registration application on behalf of the individual to the tax authority that directly manages them.
Hence, a household submits the initial tax registration application at the location where the business registration application is submitted as per the law.
Where does a household submit the initial tax registration application in Vietnam? (Image from the Internet)
What documents are included in the initial tax registration application for households registering directly with the tax authority in Vietnam?
Based on Clause 3, Article 31 of the 2019 Tax Administration Law, the following is prescribed:
Initial tax registration application
1. Taxpayers registering together with enterprise registration, cooperative registration, or business registration shall submit their tax registration applications as part of the enterprise registration, cooperative registration, or business registration applications according to the provisions of law.
2. For organizations registering directly with the tax authority, the tax registration application includes:
a) tax registration declaration form;
b) A copy of the establishment license and operation, establishment decision, investment registration certificate, or other equivalent documents issued by the competent authorities;
c) Other related documents.
3. For households, business households, and individuals registering directly with the tax authority, the tax registration application includes:
a) tax registration declaration form or tax declaration form;
b) A copy of the identity card, a copy of the citizen identification card, or a copy of the passport;
c) Other related documents.
4. The exchange of information between state management agencies and tax authorities to receive tax registration applications and issue tax identification numbers through an integrated one-stop-shop electronic information portal shall be conducted according to relevant laws.
Thus, according to the above provision, the initial tax registration application for business households registering directly with the tax authority includes the following documents:
- tax registration declaration form or tax declaration form;
- A copy of the identity card, a copy of the citizen identification card, or a copy of the passport;
- Other related documents.
How long does it take for a household to receive a tax identification number after registering for tax in Vietnam?
The issuance of a tax identification number to taxpayers is stipulated in Clause 1, Article 34 of the 2019 Tax Administration Law as follows:
Issuance of tax registration certificates
1. The tax authority issues the tax registration certificate to taxpayers within 3 working days from the date of receipt of the complete tax registration application as prescribed. The information on the tax registration certificate includes:
a) Name of the taxpayer;
b) Tax identification number;
c) Number, date, month, year of the business registration certificate or establishment and operation license or investment registration certificate for organizations and individuals engaged in business; number, date, month, year of the establishment decision for organizations not subject to business registration; information of the identity card, citizen identification card, or passport for individuals not subject to business registration;
d) Tax authority directly managing them.
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Therefore, according to the above provision, within 3 working days from the date of receipt of the complete tax registration application, the tax authority issues the tax registration certificate to taxpayers. The tax registration certificate includes the tax identification number.
