Procedure for Registration of Cancellation of Location Transfer at the Tax Authority of the Departing Place According to Current Regulations
Procedure for Registering Cancellation of Relocation Notification with the Tax Authority at the Departure Location
According to the guidance in Subsection 1, Section I Administrative Procedures issued together with Decision 2589/QD-BTC of 2021, the procedure for registering the cancellation of relocation notification with the tax authority at the departure location is as follows:
Step 1: Within 10 (ten) working days from the date the tax authority at the departure location issues the Notification of Taxpayer Relocation using Form No. 09-MST issued together with Circular 105/2020/TT-BTC which provides guidance on taxpayer registration, if the taxpayer does not proceed with the relocation, they must submit the Registration for Cancellation of Relocation Notice to the tax authority at the departure location using Form No. 31/DK-TCT issued together with Circular 105/2020/TT-BTC.
- For cases of electronic taxpayer registration records:
The taxpayer logs into the electronic portal chosen by the taxpayer (the portal of the General Department of Taxation/Governmental authorities' portals including the National Public Service Portal, the Ministry-level Public Service Portal, or the provincial-level Public Service Portal as prescribed for the implementation of the one-stop mechanism and is connected to the electronic portal of the General Department of Taxation/the electronic information portal of a T-VAN service provider) to complete the declaration form and submit the required documents electronically (if any), sign electronically, and submit to the tax authority through the chosen portal;
The taxpayer submits the records (both taxpayer registration records and business registration records under the one-stop mechanism) to the competent state authority as prescribed. The competent state authority sends the received records' information of the taxpayer to the tax authority through the General Department of Taxation's portal.
Step 2: The tax authority receives the records:
+ For paper taxpayer registration records:
++ If the records are submitted directly at the tax authority: The tax officer receives and stamps the records, clearly noting the date, number of documents according to the list. The tax officer issues an appointment slip notifying the result return date and the processing time of the received records;
++ If the records are sent by postal service: The tax officer stamps the receipt date, records it on the documents, and notes the tax office's reference number;
The tax officer checks the taxpayer registration records. If the records are incomplete and require explanation or additional information, the tax authority notifies the taxpayer using Form No. 01/TB-BSTT-NNT in Appendix II issued together with Decree 126/2020/ND-CP within 2 (two) working days from the date of receipt.
+ For cases of electronic taxpayer registration records:
The tax authority receives the records through the General Department of Taxation's portal, checks, and processes the records through the tax authority's electronic data processing system:
++ Receiving records: The General Department of Taxation's portal sends a receipt notification to the taxpayer within 15 minutes of receiving the electronic taxpayer registration records via the portal chosen by the taxpayer (the General Department of Taxation's portal/Governmental authorities' portals or T-VAN service provider portals);
++ Checking and processing records: The tax authority checks and processes the taxpayer's records as prescribed by law on taxpayer registration and returns the result via the chosen portal;
++ If the records are complete and correct as per regulations: The tax authority sends the results of the processed records to the chosen portal as prescribed in Circular 105/2020/TT-BTC.
If the records are incomplete or incorrect as per regulations, the tax authority sends a notification of non-acceptance of the records to the chosen portal within 2 (two) working days from the date on the receipt notification.
How is the procedure for registering the cancellation of relocation notification at the tax authority at the departure location regulated?
Form for Registration to Cancel Relocation Notification to the Tax Authority at the Departure Location
The Registration to Cancel Relocation Notification using Form No. 31/DK-TCT is issued together with Circular 105/2020/TT-BTC as follows:
Download the form for Registration to Cancel Relocation Notification to the Tax Authority at the Departure Location here.
What Methods Can Be Chosen to Execute the Procedure for Registering the Cancellation of Relocation Notification at the Tax Authority at the Departure Location?
Based on Subsection 1 Section I Administrative Procedures issued together with Decision 2589/QD-BTC of 2021, individuals performing the procedure can choose one of the following methods:
- Submit directly at the Tax Authority's office;
- Or send through the postal system;
- Or electronically via the General Department of Taxation's portal/Governmental authorities' portals including the National Public Service Portal, the Ministry-level Public Service Portal, or the provincial-level Public Service Portal as prescribed for the implementation of the one-stop mechanism and connected to the General Department of Taxation's portal/the portal of a T-VAN service provider.
LawNet