Guidance on deactivation of tax identification numbers in Vietnam applicable to divided organizations, merged organizations, and consolidated organizations?
- How to implement the deactivation of tax identification numbers in Vietnam applicable to divided organizations, merged organizations, and consolidated organizations?
- What are the procedures for TIN deactivation in Vietnam applicable to divided organizations, merged organizations, and consolidated organizations?
- What is the application for TIN deactivation applicable to the divided organization, the merged organization, or the consolidated organization?
How to implement the deactivation of tax identification numbers in Vietnam applicable to divided organizations, merged organizations, and consolidated organizations?
Pursuant to subsection 23, Section 2, Part II, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 as follows:
The divided organization, the merged organization or the consolidated organization may choose one of the following three methods to carry out the procedures for deactivation of tax identification numbers in Vietnam:
- Paying directly at the head office of the tax authority;
+ Or send via the postal system;
+ Or by electronic method via the portal of the General Department of Taxation/the portal of a competent state agency, including the National Public Service Portal, the Ministry-level Public Service Portal, and the provincial-level Public Service Portal according to regulations on the implementation of single-window system and interlinked single-window system for handling administrative procedures and has been connected to the web portal of the General Department of Taxation/the portal of the T-VAN service provider.
Guidance on deactivation of tax identification numbers in Vietnam applicable to divided organizations, merged organizations, and consolidated organizations? (Image from the Internet)
What are the procedures for TIN deactivation in Vietnam applicable to divided organizations, merged organizations, and consolidated organizations?
Pursuant to subsection 23, Section 2, Part II, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021, stipulating the procedures for TIN deactivation in Vietnam applicable to divided organizations, merged organizations, and consolidated organizations as follows:
Step 1: The divided organization, the merged organization, the consolidated organization is responsible for submission of the application for TIN deactivation to the tax authority directly managing it to carry out the procedures for TIN deactivation.
About the deadline for submission of the application:
- Within 10 (ten) working days from the date of issuance of division decision/consolidation contract/merger contract or equivalent document.
- For the case of electronic tax registration dossiers: Taxpayers access the electronic portal of their choice (the portal of the General Department of Taxation/the portal 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 single-window system, interlinked single-window system for handling administrative procedures and has been connected to the web portal of the General Department of Taxation/the portal of the T-VAN service provider) to declare the declaration and attach the required documents in electronic form (if any), sign electronically and sent to the tax authority through the portal selected by the taxpayer.
Taxpayers submit dossiers (tax registration dossiers concurrently with business registration dossiers under the interlinked single-window system) 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: Received by the tax office
- For a paper application for change of tax registration information:
+ 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 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, it is necessary to explain and supplement information and documents, the tax authority shall notify the taxpayer within 02 (two) working days from the date of receipt of the dossier.
- 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.
+ 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. web portal of the General Department of Taxation/web portal of a competent state agency or T-VAN service providers) within 15 minutes from the date of receipt of the taxpayer's electronic tax registration dossier.
+ 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 Taxes 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 specified deadline.
++ 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.
What is the application for TIN deactivation applicable to the divided organization, the merged organization, or the consolidated organization?
According to subsection 23 Section 2 Part II Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 stipulating the application for implementation of procedures for deactivation of tax identification numbers applicable to the divided organization, the merged organization, or the consolidated organization as follows:
- A written request for deactivation of the tax identification number;
- A copy that does not require authentication of the division decision/consolidation contract/merger contract or equivalent document.
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