Vietnam: What does the application for first-time taxpayer registration include? Where will taxpayers submit applications for first-time taxpayer registration?
In what ways will entities applying for taxpayer registration in Vietnam register?
Pursuant to Clause 1, Article 30 of the Law on Tax Administration 2019 as follows:
Applying for taxpayer registration and TIN issuance
1. Taxpayers must apply for taxpayer registration and shall be issued with TINs by tax authorities before beginning their business operations or incurring amounts payable to the state budget. The following entities shall apply for taxpayer registration:
a) Enterprises, organizations and/or individuals shall apply for taxpayer registration through the interlinked single-window system together with enterprise, cooperative or business registration (hereinafter referred to as “business registration”) as prescribed in the Law on Enterprises and other relevant regulations;
b) Organizations and individuals beside those stipulated in Point a of this clause shall register directly with tax authorities as regulated by the Minister of Finance.
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Thus, entities applying for taxpayer registration in Vietnam shall register as follows:
- Enterprises, organizations and/or individuals shall apply for taxpayer registration through the interlinked single-window system together with enterprise, cooperative or business registration (hereinafter referred to as “business registration”) as prescribed in the Law on Enterprises and other relevant regulations;
- Organizations and individuals beside those stipulated in Point a of this clause shall register directly with tax authorities as regulated by the Minister of Finance.
What does the application for first-time taxpayer registration in Vietnam include?
According to the provisions of Article 31 of the Law on Tax Administration 2019 as follows:
Application for first-time taxpayer registration
1. For taxpayers who combine taxpayer registration with business registration, taxpayer registration application is the application for business registration as prescribed by law.
2. If the taxpayer is an organization registering directly with the tax authority, the taxpayer registration application shall include:
a) The taxpayer registration form;
b) Copies of valid establishment and operation license, establishment decision, investment registration certificate or equivalent documents granted by competent authorities;
c) Other relevant documents.
3. If the taxpayer is a household, household business or individual business directly registered with the tax authority, the taxpayer registration application shall include:
a) The registration form or tax return;
b) Copy of the identity card or passport;
c) Other relevant documents.
4. Sharing of information between state management agencies and tax authorities for receipt of taxpayer registration applications and TIN issuance via the interlinked single-window system on portals shall be implemented as prescribed by law.
Thus, the application for first-time taxpayer registration in Vietnam is prescribed as follows:
- For taxpayers who combine taxpayer registration with business registration, the taxpayer registration application is the application for business registration as prescribed by law.
- If the taxpayer is an organization registering directly with the tax authority, the taxpayer registration application shall include:
+ The taxpayer registration form;
+ Copies of valid establishment and operation license, establishment decision, investment registration certificate or equivalent documents granted by competent authorities;
+ Other relevant documents.
- If the taxpayer is a household, household business or individual business directly registered with the tax authority, the taxpayer registration application shall include:
+ The registration form or tax return;
+ Copy of the identity card or passport;
+ Other relevant documents.
Where will taxpayers in Vietnam submit applications for first-time taxpayer registration?
Pursuant to Article 32 of the Law on Tax Administration 2019 on receiving authorities as follows:
- For taxpayers who combine taxpayer registration with business registration, the taxpayer registration application and the business registration application shall be submitted to the same authority as prescribed by law.
- Taxpayers directly registered with tax authorities shall submit their applications as follows:
+ Organizations, household businesses, and individual businesses shall submit their applications to tax authorities of the areas where their headquarters are located;
+ Organizations and individuals responsible for withholding and paying tax on taxpayers’ behalf shall submit their applications to their supervisory tax authorities;
+ Non-business households and individuals shall submit their taxpayer registration applications to tax authorities where taxable income is incurred, where the permanent residence or temporary residence is registered, or where amounts payable to the state budget are incurred.
- Individuals authorizing their income payers to apply for taxpayer registration of themselves and their dependants shall submit their taxpayer registration applications to the income payers. The income payers shall be responsible for preparing and submitting such taxpayer registration applications to their supervisory tax authorities.
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