Instructions for initial tax registration for individual taxpayers who submit tax registration dossiers directly to tax authorities in Vietnam?
- What is the order of making initial tax registration for individual taxpayers who submit tax registration dossiers directly to tax authorities in Vietnam?
- Where do individuals submit tax registration dossiers directly to tax authorities in Vietnam?
- What documents do individuals need to prepare for tax registration directly to tax authorities in Vietnam?
What is the order of making initial tax registration for individual taxpayers who submit tax registration dossiers directly to tax authorities in Vietnam?
Pursuant to subsection 15, Section 2, Part 2, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 stipulating as follows:
Step 1: Within 10 working days from the date:
- Generate personal income tax obligations;
- Having other obligations with the state budget.
Then the taxpayer prepares a complete tax registration dossier in accordance with regulations and then sends it to the tax office for tax registration procedures.
- For the case of electronic tax registration dossiers: Taxpayers access the portal chosen 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 declarations and attach required documents in electronic form (if any), electronically sign and send to tax authorities via the website that the taxpayer chooses;
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 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 case of tax registration dossiers submitted directly at the tax authorities. The tax officer writes an appointment slip for 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 dated October 19, 2020 of the Government within 02 (two) working days from the date of receipt of the application.
- For the case of electronic tax registration dossiers:
The tax authority shall receive dossiers through the portal of the General Department of Taxation, inspect and process the 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 compile and send the dossier (website of the General Department of Taxation / Portal of a competent state agency or T-VAN service provider) within 15 minutes from the date of receipt of the electronic tax registration dossier of taxpayers;
+ 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 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 dated December 3, 2020 of the Ministry of Finance guiding tax registration;
++ 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.
Instructions for initial tax registration for individual taxpayers who submit tax registration dossiers directly to tax authorities in Vietnam?
Where do individuals submit tax registration dossiers directly to tax authorities in Vietnam?
Pursuant to subsection 15, Section 2, Part 2, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021, stipulating the place of submission of dossiers as follows:
- At the Tax Department where the individual works, for the resident individual, who earns income from wages and salaries paid by international organizations, Embassies, and Consulates in Vietnam, but this organization has not made tax deductions;
- At the Tax Department where jobs in Vietnam arise, for individuals earning incomes from salaries and wages paid by organizations and individuals from abroad;
- At the Tax Department where the individual resides (place of permanent or temporary residence) for other cases.
What documents do individuals need to prepare for tax registration directly to tax authorities in Vietnam?
Pursuant to subsection 15, Section 2, Part 2, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 as follows:
- For resident individuals earning incomes from salaries and wages paid by international organizations, Embassies and Consulates in Vietnam but these organizations have not yet made tax deductions, including:
+ Tax registration declaration form No. 05-DK-TCT issued together with Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance;
+ A copy of the citizen identity card or a copy of the people's identity card that is still valid for individuals who are Vietnamese nationals; A copy of a valid Passport for individuals who are foreign nationals or Vietnamese nationals living abroad.
- For individuals earning incomes from salaries or wages paid by organizations and individuals from abroad, including:
+ Tax registration declaration form No. 05-DK-TCT issued together with Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance;
+ A copy of the citizen 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;
+ A copy of the appointment document of the employer organization in case the foreign individual does not reside in Vietnam according to the provisions of the law on personal income tax, they are sent to Vietnam to work but receive income abroad (for individuals earning income from salaries or wages paid by organizations and individuals from abroad).
- For individuals who register for tax in other cases, including:
+ Tax registration declaration form No. 05-DK-TCT issued together with Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance;
+ 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 a valid Passport for individuals who are foreign nationals or Vietnamese nationals living abroad.
LawNet
