Instructions for tax registration for independent units after converting operating model from dependent units in Vietnam?
- What is the order of tax registration for independent units after converting the operating model from dependent units in Vietnam?
- How long does it take to process tax registration for independent units after converting its operating model from dependent units in Vietnam?
- What are the methods in which tax registration for an independent unit can be submitted after converting the operating model from a dependent unit?
What is the order of tax registration for independent units after converting the operating model from dependent units in Vietnam?
Pursuant to subsection 29, Section 2, Part II Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 stipulating the order of tax registration for independent units after the conversion of operating models from the dependent unit as follows:
Step 1: The dependent unit has a decision to transform into an independent unit or vice versa must re-register for tax in order to be granted a new tax identification number by the tax authority as prescribed.
Business entities and dependent units (except cooperative groups) shall submit tax registration dossiers at the Tax Department where their head office is located.
Other organizations and dependent units specified at Points c, n, Clause 2, Article 4 of Circular No. 105/2020/TT-BTC shall submit tax registration dossiers at the Tax Department where the organization is headquartered, for organizations established by decision-making central agencies and provincial agencies; at the Sub-department of Taxation, the Sub-department of Taxation of the region where the organization is headquartered, for organizations established by the district-level agency and where the cooperative group is headquartered.
- 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 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. 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 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 use. 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 deadline. The deadline is specified in Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance.
++ 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 tax registration for independent units after converting operating model from dependent units in Vietnam?
How long does it take to process tax registration for independent units after converting its operating model from dependent units in Vietnam?
Pursuant to the provisions of subsection 29, Section 2, Part II, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021, clearly stating the time to settle tax registration procedures for independent units after The change in operating model from a dependent unit is 03 (three) working days from the date the tax authority receives the complete tax registration dossier as prescribed.
What are the methods in which tax registration for an independent unit can be submitted after converting the operating model from a dependent unit?
Pursuant to the provisions of subsection 29, Section 2, Part II of the administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021, the application can be submitted in the following 3 methods:
- Paying directly at the head office of the tax authority;
- Or send via the postal system;
- Or by electronic method via 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.
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