How do household businesses and individual businesses carry out procedures for TIN deactivation in Vietnam?
- How is the form of request for TIN deactivation in Vietnam prescribed?
- What documents do household businesses and individual businesses need to prepare to deactivate the validity of their tax identification numbers in Vietnam?
- How do household businesses and individual businesses carry out procedures for TIN deactivation in Vietnam?
How is the form of request for TIN deactivation in Vietnam prescribed?
The form of request for TIN deactivation is specified in the form No. 24/DK-TCT issued together with Circular 105/2020/TT-BTC, specifically as follows:
Download the form of request for TIN deactivation in Vietnam: here.
How do household businesses and individual businesses carry out procedures for TIN deactivation in Vietnam?
What documents do household businesses and individual businesses need to prepare to deactivate the validity of their tax identification numbers in Vietnam?
Pursuant to subsection 42, Section 2, Part II, Administrative procedures promulgated together with Decision 2589/QD-BTC in 2021, household businesses and individual businesses who want to deactivate their tax identification numbers need to prepare 1 set of dossier including the following documents:
- Written request for deactivation of tax identification number, form No. 24/DK-TCT issued together with Circular 105/2020/TT-BTC
- A copy of the decision on revocation of the business household registration certificate (if any).
How do household businesses and individual businesses carry out procedures for TIN deactivation in Vietnam?
Pursuant to subsection 42, Section 2, Part II Administrative procedures promulgated together with Decision 2589/QD-BTC in 2021, the order for household businesses and individual businesses to carry out procedures for TIN deactivation is as follows:
Step 1: Household businesses and individual businesses submit dossiers for TIN deactivation to the tax authority directly managing them within 10 working days from the date of issuance of a written deactivation of operation or deactivation of business operation.
- For the case of electronic tax registration dossiers: Taxpayers access the portal selected by taxpayers to declare declarations and enclose the prescribed documents in electronic form (if any), electronically sign it and send it to the tax authority via 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 web portal of the General Department of Taxation.
Step 2: The tax authority receives:
- For paper tax registration dossiers:
+ In case the dossier is submitted directly at the tax office:
The tax official shall receive and affix the receipt stamp on the tax registration dossier, specifying the date of receipt of the dossier, the number of documents according to the list of dossiers, in case the tax registration dossier is 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 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.
+ Electronic transactions in direct registration with tax authorities:
++ Receipt of dossiers: The portal 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 prepare and send the dossier (the website of the General Department of Taxation/Website of competent state agencies or organizations providing T-VAN services) within 15 minutes from the date of receipt of the electronic tax registration dossiers of the taxpayers.
++ Examination and settlement of dossiers: Tax authorities shall examine and process taxpayers' dossiers in accordance with the law on tax registration and return settlement results via the portal that taxpayers Tax payers 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 results of the dossier settlement to the portal that the taxpayer chooses to prepare and submit the application by the deadline specified in Circular 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 prepare and send the application file within 02 (two) working days from the date written on the Notice of application receipt.
+ In case of concurrent registration with business registration under the one-stop-shop mechanism:
++ Receipt of dossiers: The web portal of the General Department of Taxation receives dossiers transmitted from the business registration agency and the cooperative registration agency.
++ Checking and handling dossiers: Tax authorities shall examine and process taxpayers' dossiers in accordance with the law on business registration, registration of cooperatives, and return settlement results via national information system on business registration, registration of cooperatives.
The tax authority shall send the results of application processing through the National Information System on enterprise registration and registration of cooperatives; or to the email address of the taxpayer in case the taxpayer has an electronic transaction account on the website of the General Department of Taxation within the time limit prescribed by the law on business registration, registration Cooperative.
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