What are the contents of a taxpayer registration certificate in Vietnam? What is the time limit for issuance of a taxpayer registration certificate in Vietnam?
What are the contents of a taxpayer registration certificate in Vietnam?
Pursuant to Clause 1, Article 34 of the 2019 Law on Tax Administration in Vietnam stipulating as follows:
Issuance of taxpayer registration certificate
1. Tax authorities shall issue taxpayer registration certificates to taxpayers within 03 working days starting from the date of receipt of taxpayers’ satisfactory taxpayer registration application as prescribed by law. Information on a taxpayer registration certificate shall include:
a) Name of the taxpayer;
b) TIN;
c) Number, date of the business registration certificate or establishment and operation license or investment registration certificate for business organizations and individuals; number, date of the establishment decision for organizations not required to apply for business registration; information of identity card, citizen identification or passport for individuals not subject to business registration;
d) Supervisory tax authority.
...
Thus, the information on the taxpayer registration certificate includes:
- Name of the taxpayer;
- TIN;
- Number, date of the business registration certificate or establishment and operation license or investment registration certificate for business organizations and individuals; number, date of the establishment decision for organizations not required to apply for business registration; information of identity card, citizen identification or passport for individuals not subject to business registration;
- Supervisory tax authority.
What are the contents of a taxpayer registration certificate in Vietnam? What is the time limit for issuance of a taxpayer registration certificate in Vietnam?
What is the time limit for issuance of a taxpayer registration certificate in Vietnam?
Pursuant to Clause 1, Article 34 of the 2019 Law on Tax Administration in Vietnam stipulating:
Issuance of taxpayer registration certificate
1. Tax authorities shall issue taxpayer registration certificates to taxpayers within 03 working days starting from the date of receipt of taxpayers’ satisfactory taxpayer registration application as prescribed by law. Information on a taxpayer registration certificate shall include:
a) Name of the taxpayer;
b) TIN;
c) Number, date of the business registration certificate or establishment and operation license or investment registration certificate for business organizations and individuals; number, date of the establishment decision for organizations not required to apply for business registration; information of identity card, citizen identification or passport for individuals not subject to business registration;
d) Supervisory tax authority.
...
Thus, tax authorities shall issue taxpayer registration certificates to taxpayers within 03 working days starting from the date of receipt of taxpayers’ satisfactory taxpayer registration application
What is included in the application for first-time taxpayer registration?
Pursuant to Article 31 of the 2019 Law on Tax Administration in Vietnam stipulating:
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, depending on the group of taxpayers, the application for first-time taxpayer registration is prescribed as follows:
- For taxpayers who combine taxpayer registration with business registration, 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.
- 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.
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