Instructions for initial tax registration for household and individual businesses who register through tax declaration dossiers without tax identification numbers in Vietnam?
- What is included in the initial tax registration dossier for household and individual businesses registered through tax declaration dossiers without tax identification numbers in Vietnam?
- What is the order of making initial tax registration for household and individual businesses that register through tax declaration dossiers without tax identification numbers in Vietnam?
- In what ways do household and individual businesses register for tax through tax declaration dossiers, without tax identification numbers in Vietnam?
What is included in the initial tax registration dossier for household and individual businesses registered through tax declaration dossiers without tax identification numbers in Vietnam?
Pursuant to subsection 37, Section 1, Part II, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 guiding the preparation of initial tax registration dossier for household and individual businesses through tax declaration dossiers without tax identification numbers, including:
- Tax declaration dossiers of household and individual businesses in accordance with the law on tax administration;
- List of stores, shops and dependent warehouses (if any);
- A copy of the business household registration certificate (if any);
- A copy of the citizen identity card or a copy of the identity card that is still valid for individuals who have Vietnamese nationality; copy of valid Passport for individuals who are foreign nationals or individuals who are Vietnamese nationals living abroad.
Instructions for initial tax registration for household and individual businesses who register through tax declaration dossiers without tax identification numbers in Vietnam?
What is the order of making initial tax registration for household and individual businesses that register through tax declaration dossiers without tax identification numbers in Vietnam?
Pursuant to subsection 37, Section 1, Part II, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 guiding the order of initial tax registration for household and individual businesses through tax declaration dossiers, without tax identification numbers as follows:
Step 1: Household and individual businesses submit tax declaration dossiers within the time limit prescribed by law on tax administration to the Sub-department of Taxation where the business is located 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 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.
+ 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 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 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 Tax payers 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 processing the dossier to the e-portal that the taxpayer chooses to prepare and submit 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 prepare and send the dossier 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 portal 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.
In what ways do household and individual businesses register for tax through tax declaration dossiers, without tax identification numbers in Vietnam?
In subsection 37, Section 1, Part II, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021, describes how to carry out initial tax registration procedures for household and individual businesses, including:
- 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. regulations on the implementation of one-stop, one-stop-shop mechanism in 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.
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