Who must be notified upon any change to taxpayer registration information in Vietnam?

Who must be notified upon any change to taxpayer registration information in Vietnam?

According to Clause 2, Article 36 of the 2019 Law on Tax Administration, the notification of changes in taxpayer registration information is regulated as follows:

Notification of changes in taxpayer registration information

1. A taxpayer's registration, along with enterprise registration, cooperative registration, or business registration, when there is a change in taxpayer registration information, must notify this change along with the change in enterprise registration content, cooperative registration, or business registration under the law.

In the case of a taxpayer changing their registered office address leading to a change in the managing tax authority, the taxpayer must complete tax procedures with the directly managing tax authority under this Law before registering the information change with the enterprise registration office, cooperative registration, or business registration.

2. A taxpayer who registers directly with the tax authority and changes their taxpayer registration information must notify the directly managing tax authority within 10 working days from the date the information change arises.

3. In cases where an individual authorizes an organization or individual that pays income to register a change in taxpayer registration information for the individual and their dependents, the notification must be made to the income-paying organization or individual no later than 10 working days from the date the information change arises; the income-paying organization or individual is responsible for notifying the tax managing authority no later than 10 working days from the date of receiving the individual’s authorization.

Thus, based on the above regulations, a taxpayer who registers directly with a tax authority must notify the directly managing tax authority within 10 working days from the date the information change arises.

Who must be notified upon any change to taxpayer registration information in Vietnam? (Image from the Internet)

What is the time limit for making public taxpayer registration information in Vietnam?

According to Point c, Clause 2, Article 22 of Circular 105/2020/TT-BTC, the public disclosure of taxpayer registration information is regulated as follows:

Public disclosure of taxpayer registration information

1. The tax authority shall publicly disclose taxpayer registration information on the General Department of Taxation’s electronic portal for the following cases:

a) Taxpayers who have ceased operations and have completed procedures to terminate tax code validity (status 01).

b) Taxpayers who have ceased operations but have not completed procedures to terminate tax code validity (status 03).

c) Taxpayers temporarily suspending operations or business (status 05).

d) Taxpayers not operating at the registered address (status 06).

dd) Taxpayers who have their tax codes reinstated according to Notice Form No. 19/TB-DKT annexed to this Circular.

e) Taxpayers violating the law on taxpayer registration.

2. Content, form, and deadline for public disclosure:

a) Disclosure content: Information listed in the Notice regarding taxpayer termination of tax code validity; Notice regarding taxpayers who have ceased operations and are in the process of terminating tax code validity; Notice regarding taxpayers not operating at the registered address.

b) Form of public disclosure: Posted on the General Department of Taxation’s electronic portal.

c) Deadline for public disclosure: No later than 01 working day from the date the tax authority issues the Notice or updates the tax code status according to decisions or notices received from other competent state agencies.

3. Authority for public disclosure of information:

...

Thus, according to the mentioned regulations, the deadline for publicly disclosing taxpayer registration information is no later than 01 working day from the date the tax authority issues the Notice or updates the tax code status according to decisions or notices received from other competent state agencies.

What are regulations on receiving applications for changing taxpayer registration information in Vietnam?

According to Clause 2, Article 6 of Circular 105/2020/TT-BTC, the receipt of applications for changing taxpayer registration information is regulated as follows:

- For paper applications:

+ Tax officials receive and stamp "Received" on the taxpayer registration application, noting the date of receipt and the number of documents according to the checklist of documents for applications submitted directly at the tax office. Tax officials issue an appointment slip for the return of results for applications subject to return results by the tax authority, detailing the processing time for each type of application received. In the case of taxpayer registration applications sent via postal service, tax officials stamp "Received," note the receipt date on the application, and record it in the tax office's registry.

+ Tax officials check the taxpayer registration application. If the application is incomplete and requires clarification or additional information or documents, the tax authority shall notify the taxpayer using form number 01/TB-BSTT-NNT in Appendix II issued with Decree 126/2020/ND-CP within 02 working days from the date of receipt of the application.

+ For electronic taxpayer registration applications: The receipt of applications is conducted under the Ministry of Finance’s regulations on electronic transactions in the tax field.