What documents should the dependent unit carry out procedures for TIN deactivation in Vietnam?
What documents should the dependent unit carry out procedures for TIN deactivation in Vietnam?
Pursuant to subsection 22, Section 2, Part II, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021, providing for dossiers of implementation of procedures for TIN deactivation for dependent units, As follows:
- Written request for TIN deactivation, form No. 24/DK-TCT issued together with Circular No. 105/2020/TT-BTC;
- A copy of the decision or notice on termination of operation of the dependent unit, a copy of the decision on revocation of the operation registration certificate for the dependent unit of the competent authority.
- When the managing unit has dependent units that have been granted a 13-digit tax code, the managing unit must send a written notice of operation termination to the dependent units to request the dependent unit to carry out procedures for TIN deactivation with the tax authority managing the dependent unit before TIN deactivation of the managing unit.
- When the dependent unit terminates the validity of its tax identification number but is unable to fulfill its tax obligations with the state budget as prescribed, the managing unit shall make a written commitment to be responsible for inheriting the entire tax liability. The tax liability of the dependent unit is sent to the tax authority managing the dependent unit and continues to fulfill the tax liability of the dependent entity with the tax authority managing the dependent entity's tax obligations after the tax identification number of the dependent has deactivated.
What documents should the dependent unit carry out procedures for TIN deactivation in Vietnam?
What is the order of carrying out procedures for TIN deactivation for dependent units in Vietnam?
Pursuant to subsection 22 Section 2 Part II Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 stipulating the order of carrying out procedures for TIN deactivation for dependent units, As follows:
Step 1: The dependent unit of a business entity or another entity shall submit a dossier of TIN deactivation to the tax authority directly managing it within 10 working days from the date of issuance of a document on termination of its operation.
- For the case of electronic tax registration dossiers: Taxpayers access the website selected by the taxpayer (the website of the General Department of Taxation/the website of the competent state agencies including the National Public Service Portal, the Ministry-level Public Service Portal, and the provincial-level Public Service Portal in accordance with regulations on implementation of the one-stop-shop mechanism in handling administrative procedures and and has been connected to the web portal of the General Department of Taxation/the portal of the T-VAN service provider) to declare the declaration and attach the required documents in electronic form (if any), sign electronically and sent to the tax authority through the portal selected by the taxpayer.
Taxpayers submit dossiers (tax registration dossiers concurrently with business registration dossiers under the one-stop-shop mechanism) to competent state management agencies according to regulations. The competent state management agency shall send information about the taxpayer's received dossier to the tax authority via the website of the General Department of Taxation.
Step 2: The tax authority receives:
- For a paper application for change of tax registration information:
+ In case the dossier is submitted directly at the tax office: The tax official receives and affixes the receipt stamp on the tax registration dossier, clearly stating the date of receipt of the dossier, the number of documents according to the list of documents for the tax office for the case of tax registration dossiers submitted directly at the tax authorities. The tax officer writes a note to schedule the date of return of the results and the time limit for processing the received documents.
+ In case the tax registration dossier is sent by post: The tax official shall stamp the receipt, write the date of receipt of the dossier in the dossier and write the letter number of the tax authority.
Tax officials check tax registration dossiers. In case the dossier is incomplete and needs to be explained and supplemented with information and documents, the tax authority shall notify the taxpayer using form No. 01/TB-BSTT-NNT in Appendix II issued together with Decree No. 126/2020/ND-CP within 02 (two) working days from the date of receiving the application.
- For the case of electronic tax registration dossiers:
Tax authorities shall receive dossiers through the portal of the General Department of Taxation, inspect and process dossiers through the tax authority's electronic data processing system.
+ Receipt of dossiers: The website of the General Department of Taxation sends a notice of receipt of the taxpayer's submission of the dossier to the taxpayer via the portal that the taxpayer chooses to make and send the dossier (e.g. website of the General Department of Taxation/Website of a competent state agency or organization providing T-VAN services) within 15 minutes from the date of receipt of the taxpayer's electronic tax registration dossier.
+ Checking and processing dossiers: Tax authorities shall examine and process taxpayers' dossiers in accordance with the law on tax registration and return settlement results via the electronic portal that the taxpayers Taxes choose to make and send dossiers.
++ In case the dossier is complete and according to the prescribed procedures and the results must be returned: The tax authority shall send the result of the dossier settlement to the portal that the taxpayer chooses to prepare and send the dossier according to the deadline specified in Circular No. 105/2020/TT-BTC.
++ In case the dossier is incomplete or not according to the prescribed procedures, the tax authority shall send a notice of refusal to accept the dossier, send it to the portal that the taxpayer chooses to make and send the dossier within 02 (two) working days from the date written on the Notice of application receipt.
How can the dependent units in Vietnam carry out the procedures for TIN deactivation?
Pursuant to subsection 22 Section 2 Part II Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 stipulating as follows:
The dependent may choose to carry out the MST termination procedure through one of the following three methods:
- Paying directly at the head office of the tax authority;
- Or send via the postal system;
- Or by electronic method via the website of the General Department of Taxation/The portal of the competent state agency including the National Public Service Portal, the Ministry-level Public Service Portal, and the provincial-level Public Service Portal according to the provisions of law. regulations on the implementation of one-stop-shop, one-stop-shop mechanism in handling administrative procedures and has been connected to the web portal of the General Department of Taxation/the portal of the T-VAN service provider.
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