Where is the location to apply for first-time taxpayer registration for individuals authorizing their income payers to apply for taxpayer registration of themselves in Vietnam?
Where is the location to apply for first-time taxpayer registration for individuals authorizing their income payers to apply for taxpayer registration of themselves in Vietnam?
According to Article 32 of the Law on Tax Administration 2019, the regulation is as follows:
Location to apply for first-time taxpayer registration
- A taxpayer filing taxpayer registration along with enterprise registration, cooperative registration, or business registration will submit their taxpayer registration documents at the same location where they submit enterprise, cooperative, or business registration documents in accordance with the law.
- A taxpayer filing taxpayer registration directly with the tax authority will submit their taxpayer registration documents at the following locations:
a) Organizations, business households, and individual businesses will submit their taxpayer registration documents at the tax authority where the organization, business household, or individual business is headquartered;
b) Organizations and individuals responsible for tax deduction and remittance on behalf of others will submit their taxpayer registration documents at the tax authority directly managing them;
c) Households and individuals not engaged in business will submit their taxpayer registration documents at the tax authority where taxable income arises, their registered permanent residence, or their registered temporary residence, or at the location where obligations arise concerning the state budget.
- Individuals authorizing an organization or individual to pay income tax on their behalf should submit their taxpayer registration documents through the organization or individual paying the income. That organization or individual is responsible for compiling and submitting the taxpayer registration documents on behalf of the individual to the tax authority directly managing them.
In the case of an individual authorizing an organization or individual to pay income taxes on their behalf, they submit their taxpayer registration documents through the organization or individual paying the income.
Afterwards, the organization or individual paying the income is responsible for compiling and submitting the taxpayer registration documents on behalf of the individual to the tax authority directly managing them.
Where is the location to apply for first-time taxpayer registration for individuals authorizing their income payers to apply for taxpayer registration of themselves in Vietnam? (Image from the Internet)
Will individuals authorizing their income payers to apply for taxpayer registration of themselves be issued a taxpayer registration certificate in Vietnam?
According to Article 34 of the Law on Tax Administration 2019, the regulation is as follows:
Issuance of Taxpayer Registration Certificate
- The tax authority will issue the taxpayer registration certificate to the taxpayer within 03 working days from the date of receipt of complete taxpayer registration documents. Information on the taxpayer registration certificate includes:
a) Name of the taxpayer;
b) Tax identification number;
c) Number, date, month, and year of the enterprise registration certificate or establishment and operation license or investment registration certificate for business organizations or individuals; number, date, month, and year of the establishment decision for organizations not subject to business registration; information from the citizen identification card, identity card, or passport for individuals not subject to business registration;
d) Directly managing tax authority.
- The tax authority will notify the taxpayer identification number to the taxpayer, replacing the taxpayer registration certificate in the following cases:
a) Individuals authorizing organizations or individuals to pay income taxes on their behalf, including dependents of the individual;
b) Individuals filing taxpayer registration through the tax return;
c) Organizations or individuals filing taxpayer registration for tax deduction and remittance;
d) Individuals filing taxpayer registration for their dependents.
- In case of loss, damage, or destruction of the taxpayer registration certificate or tax identification number notification, the tax authority will reissue it within 02 working days from the receipt of a complete request form from the taxpayer.
An individual authorizing an organization or individual to pay income taxes on their behalf will be notified of their tax identification number by the tax authority, replacing the taxpayer registration certificate.
What is a tax identification number in Vietnam?
According to Item 5, Article 3 of the Law on Tax Administration 2019, it is explained as follows:
Term Definitions
In this Law, the following terms are defined as follows:
...
- A tax identification number is a series of 10 digits or 13 digits and other characters issued by the tax authority to the taxpayer for tax management purposes.
...
a tax identification number is a series of 10 digits or 13 digits and other characters issued by the tax authority to the taxpayer for tax management purposes.
According to Article 5 of Circular 105/2020/TT-BTC, the structure of the tax identification number is as follows:
N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13
Where:
- The first two digits N1N2 are the allocation numbers of the tax identification number.
- The seven digits N3N4N5N6N7N8N9 are defined in a specific structure, sequentially increasing from 0000001 to 9999999.
- The digit N10 is the check digit.
- The three digits N11N12N13 are sequential numbers from 001 to 999.
- The hyphen (-) is a character separating the group of the first 10 digits from the last 3 digits.
