How long must taxpayers notify the change of tax registration information in Vietnam in order not to be administratively sanctioned?
- How long must the taxpayer notify the change of tax registration information in Vietnam from the date the information is changed?
- Late notification of changes in tax registration information in Vietnam will be administratively sanctioned?
- In case the change of tax registration information in Vietnam changes the direct tax administration agency, how to prepare the dossier?
How long must the taxpayer notify the change of tax registration information in Vietnam from the date the information is changed?
Pursuant to Article 36 of the Law on Tax Administration 2019 stipulates as follows:
“Article 36. Notification of change of tax registration information
1. Taxpayers who register for tax together with business registration, cooperative registration, business registration, when there is a change in tax registration information, shall issue a notice of change in tax registration information together with the change. change the contents of enterprise registration, registration of cooperatives and business registration according to the provisions of law.
In case a taxpayer changes the address of his/her head office leading to a change in the tax authority, the taxpayer must carry out tax procedures with the tax authority directly managing it according to the provisions of this Law before registering. change information with the business registration agency, registration of cooperatives, business registration.
2. Taxpayers who register tax directly with tax authorities, when there is a change in tax registration information, must notify the tax authority directly managing tax within 10 working days from the date on which such information is changed. change.
3. In case an individual authorizes an income-paying organization or individual to register for changes in tax registration information for that individual and his/her dependents, he/she must notify such to the income-paying organization or individual. enter within 10 working days from the date on which the changed information arises; Income-paying organizations and individuals are responsible for notifying tax authorities within 10 working days after receiving the individual's authorization."
Thus, within 10 working days from the date of arising of changed information, the taxpayer must notify the change of tax registration information in Vietnam to the tax authority directly managing it.
How long must taxpayers notify the change of tax registration information in Vietnam in order not to be administratively sanctioned?
Late notification of changes in tax registration information in Vietnam will be administratively sanctioned?
Pursuant to Article 11 of Decree 125/2020/ND-CP stipulates as follows:
“Article 11. Sanctions for violations of the time limit for notification of changes in tax registration information
1. A warning shall be imposed for one of the following acts:
a) Notice of change of tax registration contents beyond the prescribed time limit from 01 to 30 days but fail to change the tax registration certificate or tax identification number notice with extenuating circumstances;
b) Notice of change of tax registration information beyond the prescribed time limit from 01 day to 10 days, causing changes to the tax registration certificate or tax identification number notification with extenuating circumstances.
....
7. Remedial measures: Forced submission of dossiers of change in tax registration contents for the acts specified at Point b, Clause 5 of this Article.”
Accordingly, depending on the violation of the notification of changes in tax registration, there will be administrative sanctions applied according to the above provisions. In addition, taxpayers violating the deadline for notification of changes in tax registration information will also be forced to take remedial measures.
Note, the above administrative sanction is applied to violating organizations, in case of individual violations, the administrative sanction will be half of the above regulations.
In case the change of tax registration information in Vietnam changes the direct tax administration agency, how to prepare the dossier?
In case the application for change of tax registration information is submitted to the tax authority where the tax is moved, the provisions of Point b, 1, Clause 2, Article 10 of Circular 105/2020/TT-BTC are specified as follows:
“Article 10. Location of submission and application for change of tax registration information
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2. Changing tax registration information changes the tax authority directly managing it
...
b.1) At the tax office where you move
Taxpayers submit a dossier of change of tax registration information to the tax authority directly managing (the tax authority of the place of transfer). Dossier for change of tax registration information is as follows:
- For taxpayers specified at Points a, b, c, dd, h, n, Clause 2, Article 4 of this Circular, including:
+ Declaration for adjustment and supplementation of tax registration information, form No. 08-MST issued together with this Circular;
+ A copy of the License for establishment and operation, or the Certificate of business household registration or an equivalent document issued by a competent authority in case the address on these papers changes.
- For taxpayers specified at Point d, Clause 2, Article 4 of this Circular, including: A declaration of adjustment and supplementation of tax registration information, form No. 08-MST attached to this Circular.
- For business households and individuals doing business as prescribed at Point i, Clause 2, Article 4 of this Circular, including:
+ A declaration of adjustment and supplementation of tax registration information, form No. 08-MST issued together with this Circular, or a tax declaration dossier according to the provisions of the law on tax administration;
+ A copy of the business household registration certificate issued by a competent authority at the new address (if any);
+ A copy of the citizen's identity card or a copy of the people's identity card that is still valid for individuals who are Vietnamese nationals; a copy of the valid Passport for individuals who are foreign nationals or Vietnamese nationals living abroad in case the tax registration information on these papers changes.”
In case the application for change of tax registration information is submitted to the tax authority, Item b.2.2, point b.2 clause 2 Article 10 of Circular 105/2020/TT-BTC shall be followed as follows:
“Article 10. Place of submission and application for change of tax registration information
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2. Change of tax registration information changes the tax authority directly managing
...
b.2) At the tax office where you move to
...
b.2.2) Dossier for change of tax registration information, including:
- A written registration of relocation at the tax office where the taxpayer transfers to, using form No. 30/DK-TCT attached to this Circular.
- A copy of the License for Establishment and Operation, or Certificate of Business Household Registration or an equivalent document issued by a competent authority in case the address on these papers changes."
Thus, in case the taxpayer changes the tax registration information and changes the direct tax administration agency, it is necessary to prepare a dossier to submit to the tax authority of the place of departure and the tax office of the place of transfer according to the provisions of law. the above provisions.
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