What are the regulations on processing taxpayer registration applications by tax authorities in Vietnam?

What are the regulations on processing taxpayer registration applications by tax authorities in Vietnam?

Under Article 41 of the Law on Tax Administration 2019, the regulations are as follows:

Responsibilities of the Minister of Finance and tax authorities in taxpayer registration

1. The Minister of Finance shall specify the documents, procedures and forms of taxpayer registration prescribed in article 31, 34, 36, 37, 38, 39 and 40 of this Law.

2. Tax authorities shall receive taxpayer registration applications from taxpayers:

a) in person at tax authorities;

b) by post; or

c) electronically via portals of tax authorities and via the National business registration portal.

3. Tax authorities shall process taxpayer registration applications as follows:

a) In case the application is complete, announce the acceptance, and process the application within 03 working days starting from the date of receipt;

b) In case the application is incomplete, notify the taxpayer within 02 working days starting from the date of receipt.

4. In case an application for taxpayer registration is submitted together with the application for business registration on the National business registration portal, the receiving authority shall send it to tax authorities for processing and inform the result to the taxpayer as prescribed in this Law and other relevant regulations.

Thus, the tax authority processes taxpayer registration applications as follows:

- In case the application is complete, announce the acceptance, and process the application within 03 working days starting from the date of receipt;

- In case the application is incomplete, notify the taxpayer within 02 working days starting from the date of receipt.

What are the regulations on processing taxpayer registration applications by tax authorities in Vietnam? (Image from Internet)

What does the application for initial taxpayer registration in Vietnam include?

According to Article 31 of the Law on Tax Administration 2019, the application for initial taxpayer registration in Vietnam includes:

- For taxpayers who combine taxpayer registration with business registration, taxpayer registration application is the application for business registration as prescribed by law.

- If the taxpayer is an organization registering directly with the tax authority, the taxpayer registration application shall include:

+ The taxpayer registration form;

+ Copies of valid establishment and operation license, establishment decision, investment registration certificate or equivalent documents granted by competent authorities;

+ Other relevant documents.

- If the taxpayer is a household, household business or individual business directly registered with the tax authority, the taxpayer registration application shall include:

+ The registration form or tax return;

+ Copy of the identity card or passport;

+ Other relevant documents.

- Sharing of information between state management agencies and tax authorities for receipt of taxpayer registration applications and TIN issuance via the interlinked single-window system on portals shall be implemented as prescribed by law.

What are the places for submitting initial taxpayer registration applications in Vietnam?

The places for submitting initial taxpayer registration applications in Vietnam are specified in Article 32 of the Law on Tax Administration 2019 as follows:

- For taxpayers who combine taxpayer registration with business registration, the taxpayer registration application and the business registration application shall be submitted to the same authority as prescribed by law.

- Taxpayers directly registered with tax authorities shall submit their applications as follows:

+ Organizations, household businesses and individual businesses shall submit their applications to tax authorities of the areas where their headquarters are located;

+ Organizations and individuals responsible for withholding and paying tax on taxpayers’ behalf shall submit their applications to their supervisory tax authorities;

+ Non-business households and individuals shall submit their taxpayer registration applications to tax authorities where taxable income is incurred, where permanent residence or temporary residence is registered or where amounts payable to the state budget are incurred.

- Individuals authorizing their income payers to apply for taxpayer registration of themselves and their dependants shall submit their taxpayer registration applications to the income payers. The income payers shall be responsible for preparing and submitting such taxpayer registration applications to their supervisory tax authorities.