Guidance on Taxpayer Registration for Newly Divided Organizations, Split Organizations, and Newly Merged Organizations in 2023
How do newly divided organizations, separated organizations, and merged organizations carry out taxpayer registration procedures?
Based on Sub-section 26, Section 2, Part II of the administrative procedures issued with Decision 2589/QD-BTC in 2021 the procedure implementation is as follows:
Step 1: Newly divided economic organizations, separated organizations, and merged organizations must carry out taxpayer registration procedures with the tax authorities within 10 working days from the date recorded on the establishment and operation license or equivalent license as prescribed in the Law on Tax Administration and Circular 105/2020/TT-BTC dated December 3, 2020, of the Ministry of Finance.
Economic organizations (except for cooperatives) stipulated at points a, b clause 2 Article 4 of Circular 105/2020/TT-BTC submit taxpayer registration documents at the Tax Department where the headquarters is located.
Other organizations stipulated in Point c, n clause 2 Article 4 of Circular 105/2020/TT-BTC submit taxpayer registration documents at the Tax Department where the organization’s headquarters is located for organizations established by central and provincial authorities; at the District Tax Office where the organization’s headquarters is located for organizations established by district authorities and where cooperatives are headquartered.
- For cases of electronic taxpayer registration documents: The taxpayer accesses the electronic portal chosen by the taxpayer (the portal 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, the provincial public service portal according to the regulations on the one-stop-shop mechanism in administrative procedures and connected with the portal of the General Department of Taxation/the portal of the TVAN service provider organization) to fill out the declaration form and attach the documents as prescribed in electronic form (if any), electronically sign, and submit to the tax authorities through the chosen electronic portal.
The taxpayer submits the documents (simultaneous taxpayer registration documents with business registration documents via the one-stop-shop mechanism) to the competent state management agency. The competent state management agency sends the received documents' information of the taxpayer to the tax authorities through the electronic portal of the General Department of Taxation.
Step 2: The tax authorities receive:
- For paper-based taxpayer registration documents:
+ If documents are submitted directly to the tax authorities: Tax officers receive and stamp receipt on the taxpayer registration documents, clearly stating the date of receipt, and the number of documents according to the list of documents for directly submitted taxpayer registration documents at the tax office. Tax officers issue an appointment slip indicating the date for returning results and the processing time for the received documents.
+ If taxpayer registration documents are sent by post: Tax officers stamp receipt, note the date of receipt on the documents, and record the reference number of the tax office.
Tax officers review the taxpayer registration documents. If the documents are incomplete and need explanation or additional information, the tax authorities notify the taxpayer using form 01/TB-BSTT-NNT in Appendix II issued with Decree 126/2020/ND-CP within 2 (two) working days from the date of receiving the documents.
- For electronic taxpayer registration documents:
The tax authorities receive documents through the electronic portal of the General Department of Taxation, review, and process the documents using the electronic data processing system of the tax authorities.
+ Document receipt: The electronic portal of the General Department of Taxation sends a receipt notification to the taxpayer through the chosen electronic portal (the portal of the General Department of Taxation/the portal of the competent state agency or the TVAN service provider organization) within no more than 15 minutes from the time of receipt of the taxpayer's electronic taxpayer registration documents.
+ Document review and processing: The tax authorities review, process the taxpayer’s documents according to legal regulations on taxpayer registration, and return the results through the chosen electronic portal.
++ If the documents are complete and meet the required procedures and must return results: The tax authorities send the document processing results to the chosen electronic portal within the timeframe prescribed in Circular 105/2020/TT-BTC.
++ If the documents are incomplete and do not meet the required procedures, the tax authorities send a notice of document refusal through the chosen electronic portal within 2 (two) working days from the date of the receipt notification.
Guidelines on taxpayer registration for newly divided, separated, and merged organizations in 2023? (Image from the internet)
How long is the processing time for taxpayer registration procedures for newly divided, separated, and merged organizations?
Based on Sub-section 26, Section 2, Part II of the administrative procedures issued with Decision 2589/QD-BTC in 2021 the processing time is as follows:
The processing time for taxpayer registration procedures for newly divided, separated, and merged organizations is 3 (three) working days from the date the tax authorities receive complete taxpayer registration documents as prescribed.
What is the form for taxpayer registration for newly divided, separated, and merged organizations?
Newly divided, separated, and merged organizations fill out taxpayer registration form No. 01-DK-TCT issued with Circular 105/2020/TT-BTC dated December 3, 2020, of the Ministry of Finance, in the following format:
Download the taxpayer registration form No. 01-DK-TCT here.
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