Which information is included in the taxpayer registration certificate in Vietnam?

Which information is included in the taxpayer registration certificate in Vietnam?

According to Clause 1, Article 34 of the Law on Tax Administration 2019, the issuance of the taxpayer registration certificate is regulated as follows:

Issuance of the taxpayer registration certificate

1. The tax authority issues a taxpayer registration certificate to the taxpayer within 03 working days from the date of receiving the complete taxpayer registration application in accordance with regulations. The information in the taxpayer registration certificate includes:

a) Name of the taxpayer;

b) Tax identification number;

c) Number, day, month, year of the business registration certificate or license for establishment and operation or investment registration certificate for business organizations or individuals; number, day, month, year of the establishment decision for organizations not required to register a business; information from the national identity card, citizen identification card, or passport for individuals not required to register a business;

d) Tax authority with direct management.

...

Thus, according to the above regulations, the information in the taxpayer registration certificate includes:

- Name of the taxpayer;

- Tax identification number;

- Number, day, month, year of the business registration certificate or license for establishment and operation or investment registration certificate for business organizations or individuals; number, day, month, year of the establishment decision for organizations not required to register a business; information from the national identity card, citizen identification card, or passport for individuals not required to register a business;

- Tax authority with direct management.

Which information is included in the taxpayer registration certificate in Vietnam? (Image from Internet)

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

According to Article 32 of the Law on Tax Administration 2019, the place for submitting the first-time taxpayer registration application is stipulated as follows:

[1] Taxpayers registering together with enterprise registration, cooperative registration, business registration shall submit the taxpayer registration application at the place of enterprise registration, cooperative registration, business registration application submission in accordance with the law.

[2] Taxpayers registering directly with the tax authority shall submit the taxpayer registration application as follows:

- Organizations, business households, and business individuals submit their taxpayer registration application at the tax authority where they are headquartered;

- Organizations or individuals responsible for withholding and paying taxes on behalf of others submit the taxpayer registration application at the tax authority managing them directly;

- Households, individuals without business submit their taxpayer registration application at the tax authority where taxable income arises, where they register permanent residence, temporary residence, or where obligations with the state budget arise.

[3] Individuals authorizing organizations or persons to pay income for them shall submit their taxpayer registration application through the organizations or entities paying the income.

The organization or entity paying the income is responsible for compiling and submitting the taxpayer registration application on behalf of...

Which entities must register tax directly with the tax authority in Vietnam?

According to Clause 2, Article 4 of Circular 105/2020/TT-BTC, the groups that must register tax directly with the tax authority include:

- Enterprises operating in fields such as insurance, accounting, auditing, law, notarization, or other specialized fields that are not required to register businesses through the business registration agency as per specialized law.

- Non-business units, economic organizations of the armed forces, economic organizations of political, social-political, social, or professional organizations conducting business activities according to the law but not required to register businesses through the business registration agency; organizations of countries sharing land borders with Vietnam that trade in border markets, border-gate markets, markets in border-gate economic zones; representative offices of foreign organizations in Vietnam; cooperatives established and organized according to the provisions of the Civil Code.

- Organizations established by competent authorities not engaging in production or business activities but having obligations with the state budget.

- Foreign organizations and individuals, and organizations in Vietnam using humanitarian aid, non-refundable aid from abroad to purchase goods, services with VAT in Vietnam for non-refundable aid, humanitarian aid; diplomatic missions, consular offices, and representative offices of international organizations in Vietnam eligible for VAT refunds under diplomatic exemptions; ODA project owners eligible for VAT refunds, ODA project sponsor representative offices, foreign donor-appointed organizations managing ODA non-refundable programs or projects.

- Foreign organizations without legal status in Vietnam, foreign individuals practicing independent business in Vietnam in accordance with Vietnamese law with income arising in Vietnam or having tax obligations arising in Vietnam (foreign contractors, foreign subcontractors).

- Overseas suppliers without permanent establishments in Vietnam conducting e-commerce business, digital platform-based business, and other services with organizations and individuals in Vietnam (overseas suppliers).

- Enterprises, cooperatives, economic organizations, other organizations, and individuals with the responsibility to withhold and pay taxes on behalf of other taxpayers must declare and determine their tax obligations separately from the taxpayer's obligations in accordance with the law on tax administration (except income payers when withholding and paying personal income tax); commercial banks, intermediary payment service providers, or organizations, individuals authorized by foreign suppliers with the responsibility to declare, withhold, and pay taxes on behalf of overseas suppliers (organizations, individuals withholding and paying taxes on behalf).

Income-paying organizations when withholding and paying personal income tax use the tax identification number issued to declare, pay personal income tax withheld and paid on behalf.

- Operators, joint operators, joint venture enterprises, organizations assigned by the Government of Vietnam to receive Vietnam's shared portion from the overlapping oil and gas fields, contractors, investors participating in petroleum contracts, parent company - Vietnam National Oil and Gas Group representing the host nation receiving the profit share from petroleum contracts.

- Households, individuals engaged in the production, business of goods, services, including individuals from countries sharing land borders with Vietnam conducting transactions in border markets, border-gate markets, and markets in border-gate economic zones (business households, business individuals).

- Individuals with income subject to personal income tax (excluding business individuals).

- Individuals who are dependents according to the law on personal income tax.

- Entities or individuals authorized by the tax authority for tax collection.

- Other organizations, households, and individuals with obligations to the state budget.