07:48 | 23/07/2024

Guidance on Updating Personal Identity Card Information in Taxpayer Registration via the General Department of Taxation’s Electronic Portal

Guidance on updating CCCD information in taxpayer registration electronically through the General Department of Taxation's online portal? Question from T.Q in Hanoi

Guidelines for Updating CCCD Information in Taxpayer Registration Electronically via the General Department of Taxation's Portal

Based on Tax Administration Law 2019 and guiding documents.

Taxpayers with transaction accounts on the General Department of Taxation's electronic portal can easily update their Citizen Identity Card information in taxpayer registration by following these steps:

Step 1: Access the website https://thuedientu.gdt.gov.vn

Step 2: Select the "Individual" tab, Login, and enter the provided electronic tax transaction account information.

Step 3: After successful login, in the function bar, select Register Tax/Change Information.

- Continue by selecting "Retrieve Citizen Information" to query personal information from the National Population Database.

- After verification, the taxpayer confirms completion and selects "Complete Declaration" and follows the instructions on the General Department of Taxation's electronic portal to send the declaration and attached documents to the tax authority, completing the taxpayer registration information change declaration.

Guidelines for Updating CCCD Information in Taxpayer Registration Electronically via the General Department of Taxation's Portal

Guidelines for Updating CCCD Information in Taxpayer Registration Electronically via the General Department of Taxation's Portal

How do individuals change taxpayer registration information directly at the tax authority?

Based on sub-item 41, Section II, Part II of the procedures issued with Decision 2589/QD-BTC in 2021, the process for registering changes in taxpayer registration information for individuals with taxable personal income (excluding business individuals) and direct dependents at the tax authority is as follows:

Step 1: Individual taxpayers must notify the Tax Department where the individual is registered for permanent or temporary residence within 10 working days from the date of the information change.

In case of changes to the ID card, Citizen Identity Card, or passport, the change date is 20 days (30 days for highland, border, island districts) from the date on the ID card, Citizen Identity Card, or passport.

- For electronic taxpayer registration files: Taxpayers access the chosen electronic portal to fill out the declaration and attach any required documents in electronic form, sign electronically, and send to the tax authority via the chosen electronic portal.

Taxpayers submit their files (simultaneously with business registration files through a one-stop mechanism) to the competent state authority. The competent state authority sends the received information of the taxpayer's file to the tax authority via the General Department of Taxation's electronic portal.

Step 2: Tax authority receives:

- For paper taxpayer registration files:

+ If filed directly at the tax authority: Tax officers receive and stamp the receipt on the taxpayer registration file, noting the date of receipt and the number of documents according to the listed documentation table. Tax officers write the appointment slip with the date of result and the processing time of the received file.

+ For files sent by postal service: Tax officers stamp the receipt, note the date of receipt on the file, and write the tax authority's dispatch number.

Tax officers review the taxpayer registration file. If the file is incomplete, requiring explanation or additional information, the tax authority notifies the taxpayer using form 01/TB-BSTT-NNT in Appendix II issued with Decree 126/2020/ND-CP within 2 working days from the date of receipt of the file.

- For electronic taxpayer registration files:

The tax authority receives the file via the General Department of Taxation's electronic portal, checks, and processes the file through the tax authority's electronic data processing system.

+ File reception: The General Department of Taxation sends a notification of receipt to the taxpayer via the chosen electronic portal within 15 minutes from the receipt of the taxpayer's electronic file.

+ File review and resolution: The tax authority reviews and processes the taxpayer's file according to legal regulations on taxpayer registration and returns the result via the chosen electronic portal.

++ If the file is complete and meets the required procedures: The tax authority sends the file result to the chosen electronic portal within the time frame prescribed by Circular 105/2020/TT-BTC.

++ If the file is incomplete or does not meet the required procedures, the tax authority sends a notification of non-acceptance to the chosen electronic portal within 2 working days from the date on the reception notification.

Note: This guidance does not apply to business individuals.

Is there a penalty for delayed taxpayer registration information changes from CMND to CCCD?

According to Clause 6, Article 11 of Decree 125/2020/ND-CP, penalties for violations relating to the deadline for notifying changes in taxpayer registration information do not apply to the following cases:

- Non-business individuals with personal income tax codes delay changing information from ID card to Citizen Identity Card;

- Income-paying organizations delay notifying information changes when individual taxpayers authorized to settle personal income tax are issued Citizen Identity Cards;

- Notification of address changes in taxpayer registration due to administrative boundary changes according to the Resolution of the Standing Committee of the National Assembly or the Resolution of the National Assembly.

Thus, in the above cases, delays in changing taxpayer registration information from ID card to Citizen Identity Card will not be penalized.

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