Where should a taxpayer submit application for amendments to tax registration in case of alternation of the supervisory tax authority in Vietnam?

Where should a taxpayer submit application for amendments to tax registration in case of alternation of the supervisory tax authority in Vietnam?

Pursuant to Clause 3, Article 10 of Circular 105/2020/TT-BTC, it is stipulated:

Location and application for amendments to tax registration

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3. Taxpayers who are individuals as specified at Points k, l, n, Clause 2, Article 4 of this Circular, have changes in taxpayer registration information for themselves and their dependents (including the case of alternation of the supervisory tax authority), shall submit dossiers to their income-paying agencies or the Sub-department of Taxation, the regional Sub-department of Taxation where the individual is registered for permanent or temporary residence (in the case the individual does not work at the income-paying agency) as follows:

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Thus, taxpayers wanting to change taxpayer registration information under the direct management of a tax authority should submit their dossiers to the following addresses:

- Submit documents to the income-paying agency.

- If the individual does not work at the income-paying agency, submit documents to the Sub-department of Taxation, the regional Sub-department of Taxation where the individual is registered for permanent or temporary residence.

Where should a taxpayer submit application for amendments to tax registration in case of alternation of the supervisory tax authority in Vietnam? (Image from the Internet)

Vietnam: What are the contents of application for amendments to tax registration in the above cases?

Based on Points a, b, Clause 3, Article 10 of Circular 105/2020/TT-BTC, it is stipulated the documents for changing registration information in specific cases as follows:

(1) application for amendments to tax registration for the case of submission through the income-paying agency, includes:

- Authorization document (in cases where there hasn't been a previous authorization document for the income-paying agency)

- A copy of documents with changed information related to the taxpayer registration of the individual or dependent.

The income-paying agency is responsible for compiling the changing information of the individual or dependent into the Taxpayer Registration Declaration Form No. 05-DK-TH-TCT or Form No. 20-DK-TH-TCT issued with Circular 105/2020/TT-BTC to send to the tax authority directly managing the income-paying agency.

(2) application for amendments to tax registration for direct submission at tax authority includes:

- Adjustment and additional information declaration form on taxpayer registration Form No. 08-MST issued with Circular 105/2020/TT-BTC;

- A copy of the Citizen Identification Card or a copy of the valid Identity Card for dependents who are Vietnamese nationals;

- A copy of the valid Passport for dependents who are foreign nationals or Vietnamese nationals residing abroad in the case where taxpayer registration information on these documents has changed.

Vietnam: What are procedures for submitting the application for amendments to tax registration and returning results?

According to Clause 3, Article 41 of the Law on Tax Administration 2019, the processing of the application for amendments to tax registration is conducted as follows:

- In the case of complete dossiers, a notification of acceptance of the dossier and the deadline for resolving taxpayer registration dossiers is within no later than 3 working days from the date of receipt of complete dossiers;

- In the case of incomplete dossiers, notification is given to the taxpayer no later than 2 working days from the date of dossier reception.

In addition, according to Clause 1, Article 11 of Circular 105/2020/TT-BTC, it is further regulated regarding the case where taxpayers change taxpayer registration information as stipulated in Clause 1, Clause 3, Article 10 of Circular 105/2020/TT-BTC

- In the case of changes not presented on the taxpayer registration certificate or the tax code notice:

Within 2 (two) working days from the date of receiving a complete dossier from the taxpayer, the tax authority directly managing the taxpayer is responsible for updating the changed information into the taxpayer registration application system.

- In the case of changes presented on the taxpayer registration certificate or the tax code notice:

Within 3 (three) working days from the date of receiving a complete dossier from the taxpayer, the directly managing tax authority is responsible for updating the changed information into the taxpayer registration application system; concurrently, issuing a taxpayer registration certificate or tax code notice with the updated information.

What are the regulations for receiving taxpayer submissions?

According to Clause 2 of Circular 105/2020/TT-BTC, the reception of taxpayer submissions is regulated. Specifically:

(1) For paper dossiers:

- Tax officials receive and stamp reception on the taxpayer registration dossier, clearly stating the date of receipt, and the number of documents according to the list of contents for taxpayer registration dossiers submitted directly at the tax office.

- Tax officers issue appointment slips for result return dates for dossiers under the extent that the tax authority has to return outcomes to the taxpayer, processing timelines for each type of dossier that has been received. For taxpayer registration dossiers sent by postal service, tax officials stamp reception, note the receipt date on the dossier, and record them in the tax authority's logbook.

- Tax officials verify the taxpayer registration dossier. In the case of incomplete dossiers requiring explanations or additional information and documentation, the tax authority informs the taxpayer using Form No. 01/TB-BSTT-NNT in Appendix 2 issued with Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam, within 2 (two) working days of receipt of the dossier.

(2) For electronic taxpayer registration dossiers:

The reception is carried out in accordance with the Ministry of Finance's regulations on electronic transactions in the field of taxation.