Where is the first-time taxpayer registration application submitted in Vietnam?

Where is the first-time taxpayer registration application submitted in Vietnam?

Pursuant to Article 32 of the Law on Tax Administration 2019, the regulations on the location for submitting a first-time taxpayer registration application are as follows:

[1] Taxpayers registering in conjunction with enterprise registration, cooperative registration, or business registration, should submit their taxpayer registration applications at the same location where they submit their enterprise, cooperative, or business registration applications according to legal regulations.

[2] Taxpayers registering directly with the tax authority should submit their taxpayer registration applications as follows:

- Organizations, business households, and individual business people submit their taxpayer registration applications at the tax authority where the organization, household, or individual business person is headquartered;

- Organizations or individuals responsible for tax deduction and payment on behalf of others submit their taxpayer registration applications at the tax authority directly managing them;

- Households and individuals without business activities submit their taxpayer registration applications at the tax authority where taxable income arises, or where they are registered for permanent or temporary residence, or where obligations with the state budget arise.

[3] Individuals authorizing organizations or individuals to pay income on their behalf for taxpayer registration purposes should submit their taxpayer registration applications through the income-paying organization or individual.

The organization or individual paying income is responsible for compiling and submitting taxpayer registration applications on behalf of

Where is the first-time taxpayer registration application submitted in Vietnam? (Image from the Internet)

What is the deadline for taxpayer registration for those registering directly in Vietnam?

Pursuant to Article 33 of the Law on Tax Administration 2019, the regulations are as follows:

First-Time Taxpayer Registration Deadline

1. Taxpayers registering in conjunction with enterprise registration, cooperative registration, or business registration have their taxpayer registration deadline coincide with the respective registration deadline according to legal regulations.

2. Taxpayers registering directly with the tax authority have a taxpayer registration deadline of 10 working days from the following dates:

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

b) Commencement of business activities for organizations not subject to business registration or business households, individuals subject to business registration but not yet issued a business registration certificate;

c) Arising of tax deduction and payment obligations on behalf of others; organization substituting tax payment for individuals under a contract, business cooperation document;

d) Signing of a contract to undertake work for foreign contractors or subcontractors who declare and pay tax directly to the tax authority; signing of contracts or agreements in the petroleum sector;

đ) Arising of personal income tax liability;

e) Arising of a tax refund request;

g) Arising of other obligations to the state budget.

3. Organizations or individuals paying income must register taxpayer details for the individual with income no later than 10 working days from the date of tax obligation arising if the individual does not yet have a tax code; they must register details for the dependents of the taxpayer no later than 10 working days from the date the taxpayer registers for family circumstance deduction according to the law if the dependent does not yet have a tax code.

For taxpayers registering directly with the tax authority, the registration deadline is 10 working days from the date:

- The taxpayer is granted a household business registration certificate, establishment and operation license, investment registration certificate, or establishment decision;

- Business activities commence for organizations not subject to business registration, or business households, individuals subject to business registration but not yet issued with a business registration certificate;

- Tax deduction and payment obligations on behalf of others arise; organization substitutes tax payment for individuals under a contract, business cooperation document;

- A contract is signed for foreign contractors or subcontractors declaring and paying tax directly to the tax authority; a contract or agreement in the petroleum sector is signed;

- Personal income tax liability arises;

- A tax refund request arises;

- Other obligations to the state budget arise.

Vietnam: What information does the taxpayer registration certificate include?

Pursuant to Clause 1, Article 34 of the Law on Tax Administration 2019, the regulation for issuing a taxpayer registration certificate is as follows:

Issuance of Taxpayer Registration Certificate

1. The tax authority shall issue a taxpayer registration certificate to the taxpayer within 03 working days from the date of receipt of a complete taxpayer registration application from the taxpayer as prescribed. Information on the taxpayer registration certificate includes:

a) Name of the taxpayer;

b) Tax code;

c) The number, day, month, and year of the business registration certificate or establishment and operation license or investment registration certificate for organizations and business individuals; the number, day, month, and year of the establishment decision for organizations not subject to business registration; details of identity card, citizen identification card or passport for individuals not subject to business registration;

d) The directly managing tax authority.

...

The information on the taxpayer registration certificate includes:

- Name of the taxpayer;

- Tax code;

- The number, day, month, and year of the business registration certificate or establishment and operation license or investment registration certificate for organizations and business individuals; the number, day, month, and year of the establishment decision for organizations not subject to business registration; details of identity card, citizen identification card, or passport for individuals not subject to business registration;

- The directly managing tax authority.