Which authority shall disclose tax registration information in Vietnam?
Which authority shall disclose tax registration information in Vietnam?
Pursuant to Clause 3, Article 35 of Circular 86/2024/TT-BTC regulating the authority to disclose tax registration information as follows:
Public disclosure of tax registration information
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- Content, form, and time limit for disclosure:
a) Content of disclosure: Information recorded on the Notification regarding the cessation of tax code effectiveness; Notification regarding the taxpayer's cessation of activity and ongoing procedures to terminate the tax code effectiveness; Notification regarding the taxpayer not operating at the registered address.
b) Form of disclosure: Published on the website of the General Department of Taxation.
c) Time limit for disclosure: No later than 01 (one) working day from the date the tax authority issues the Notification or updates the tax code status according to decisions or notifications from other competent state agencies.
3. Authority for disclosure of information:
The tax authority directly managing the taxpayer is responsible for disclosing taxpayer information. In case the disclosed information is inaccurate, the tax authority shall correct the information and must disclose the corrected content in the same form of disclosure.
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Therefore, the authority authorized to disclose tax registration information of taxpayers is the tax authority that directly manages the taxpayer.
Which authority shall disclose tax registration information in Vietnam? (Image from the internet)
What are cases where the tax authority discloses tax registration information in Vietnam?
Pursuant to Clause 1, Article 35 of Circular 86/2024/TT-BTC stipulating the cases of disclosing tax registration information of taxpayers as follows:
- Taxpayer ceases operations, has completed procedures to terminate the tax code effectiveness (status 01).
- Taxpayer ceases operations, has not completed procedures to terminate the tax code effectiveness (status 03).
- Taxpayer temporarily ceases operations, business (status 05).
- Taxpayer not operating at the registered address (status 06).
- Taxpayer reinstates the tax code according to Notification form No. 19/TB-DKT issued with Circular 86/2024/TT-BTC.
- Taxpayer has violations of the law regarding tax registration.
Which entities must register tax in Vietnam?
According to Article 4 of Circular 86/2024/TT-BTC, the subjects of tax registration include:
(1) Taxpayers belonging to the subjects implementing tax registration through the single-window mechanism as stipulated at Point a, Clause 1, Article 30 of the Tax Administration Law 2019;
(2) Taxpayers belonging to the subjects implementing tax registration directly with the tax authority as stipulated at Point b, Clause 1, Article 30 of the Tax Administration Law 2019.
Wherein, taxpayers subject to direct tax registration with the tax authority include:
- Enterprises operating in specialized fields not required to register businesses through the business registration authority according to specialized law (hereinafter referred to as Economic Organizations).
- Public units, economic organizations of armed forces, economic organizations of political, political-social, social, social-professional organizations conducting business activities according to the law but not required to register businesses through the business registration authority; organizations of countries sharing a land border with Vietnam conducting trading activities at border markets, border gate markets, markets in border gate economic zones; representative offices of foreign organizations in Vietnam; cooperative groups established and operating according to the provisions in Decree 77/2019/ND-CP dated October 10, 2019, of the Government of Vietnam on cooperative groups but not cases of business registration through the business registration authority as stipulated at Clause 2, Article 107 of the Cooperative Law 2023 (hereinafter referred to as Economic Organizations).
- Organizations established by competent authorities without production or business activities but incurring obligations with the state budget (hereinafter referred to as Other Organizations).
- Foreign organizations and individuals in Vietnam using humanitarian aid, non-refundable aid to buy goods and services subject to value-added tax in Vietnam for non-refundable aid, humanitarian aid; diplomatic missions, consular offices, and representative offices of international organizations in Vietnam subject to value-added tax refund for diplomatic privilege beneficiaries;
ODA project owners eligible for a value-added tax refund, representative offices of ODA project sponsors, organizations designated by foreign sponsors managing non-refundable ODA programs and projects (hereinafter referred to as Other Organizations).
- Foreign organizations without legal status in Vietnam, foreign individuals independently conducting business in Vietnam compliant with Vietnamese law having income arising in Vietnam or having tax obligations arising in Vietnam (hereinafter referred to as Foreign Contractors, Foreign Subcontractors).
- Overseas suppliers without a permanent establishment in Vietnam, non-resident foreign individuals conducting e-commerce business, digital platform-based business, and other services with organizations, individuals in Vietnam (hereinafter referred to as Overseas Suppliers).
- Enterprises, organizations, individuals responsible for withholding and paying taxes on behalf of other taxpayers must declare and determine their tax obligations independently from those of the taxpayers as prescribed by the law on tax administration (except for income-paying agencies withholding and paying personal income tax); commercial banks, payment intermediary service providers, or organizations, individuals authorized by overseas suppliers responsible for declaring, withholding, and paying taxes on behalf of overseas suppliers (hereinafter referred to as Organizations, Individuals Withholding Submission). Income-paying organization when withholding and paying personal income tax uses already issued tax codes to declare, remit deducted, replaced personal income tax.
- Operators, joint operating companies, joint venture enterprises, organizations assigned by the Government of Vietnam to receive Vietnam's share from oil and gas fields in overlapping areas, contractors, investors participating in petroleum contracts, the parent company - Vietnam National Oil and Gas Group representing the host country to receive profits shared from petroleum contracts.
- Households, individuals engaging in production, trading in goods and services as prescribed by law but not required to register as household businesses through the business registration authority as stipulated by the Government of Vietnam on household businesses; individual businesses of countries sharing a land border with Vietnam conducting trade activities at border markets, border gate markets, markets in border gate economic zones.
- Individuals with income subject to personal income tax (excluding individual businesses).
- Individuals are dependents as prescribed by the law on personal income tax.
- Organizations and individuals authorized by the tax authority to collect tax.
- Other organizations, households, and individuals with obligations to the state budget.
