Instructions for enterprises to register for changes in tax registration information about head office addresses, leading to the tax authority in Vietnam?
- How does an enterprise register a change in tax registration information about the address of its head office, leading to changes in the tax authority in Vietnam?
- What documents should the enterprise need to prepare to register for a change in tax registration information about the head office address, leading to a change in the tax authority in Vietnam?
- How long does it take to process an application for registration of a change in tax registration information about the head office address leading to a change in the tax authority in Vietnam?
How does an enterprise register a change in tax registration information about the address of its head office, leading to changes in the tax authority in Vietnam?
Pursuant to subsection 9 Section 2 Part 2 Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 as follows:
Step 1: Taxpayers, when there is a change in the address of the head office on the tax registration declaration, leading to a change in the tax authority, must carry out the procedure for changing tax registration information within 10 working days from the date on which information changes are sent to the tax authority directly managing.
- 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 tax office 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:
+ Electronic transactions in direct registration with tax authorities:
++ 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 make and send the dossier (e.g. website of the General Department of Taxation/Website of a competent state agency or organization providing T-VAN services) within 15 minutes from the date of receipt of the taxpayer's electronic tax registration dossier.
++ Checking and handling 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 Taxpayers choose to make and send dossiers:
+++ In case the dossier is complete and according to the prescribed procedures and must return the result: The tax authority shall send the result of processing the dossier to the portal that the taxpayer chooses to make and submit 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 prepare and send the application 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 website of the General Department of Taxation receives dossiers transmitted from the business registration agency and the cooperative registration agency;
++ Examination and settlement of dossiers: Tax authorities shall examine and process taxpayers' dossiers in accordance with the law on enterprise registration and 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.
Instructions for enterprises to register for changes in tax registration information about head office addresses, leading to the tax authority in Vietnam?
What documents should the enterprise need to prepare to register for a change in tax registration information about the head office address, leading to a change in the tax authority in Vietnam?
Pursuant to subsection 9 Section 2 Part 2 Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 as follows:
Dossier for enterprises to prepare for registration of change in tax registration information about head office address leading to change in tax authority includes 01 dossier:
- Declaration of adjustment and supplementation of tax registration information, form No. 08-MST issued together with Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance;
- The composition of the dossier for taxpayers being economic organizations or other organizations as prescribed at Points a, b, c, dd, h, n Clause 2 Article 4 of Circular No. 105/2020/TT-BTC dated 03 December 2020 of the Ministry of Finance includes:
- Declaration of adjustment and supplementation of tax registration information, form No. 08-MST issued together with Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance;
- A copy of the License for establishment and operation or an equivalent document issued by a competent authority in case the address on these papers changes.
How long does it take to process an application for registration of a change in tax registration information about the head office address leading to a change in the tax authority in Vietnam?
Pursuant to subsection 9 Section 2 Part 2 Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021, the time limit for settlement is:
- Within no more than 05 (five) working days from the date the tax authority publishes the inspection report and conclusion (for dossiers subject to inspection at the taxpayer's office), 07 (seven) working days from the date of receipt of the taxpayer's dossier (for the dossier that is not subject to inspection at the taxpayer's office).
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