Tax Authorities at All Levels Must Not Require Taxpayers to Present Household Registration Books or Temporary Residence Papers When Carrying Out Tax Administrative Procedures
List of Tax Administrative Procedures Related to Household Registration Books and Paper Temporary Residence Books
The list of tax administrative procedures related to household registration books and paper temporary residence books includes 05 procedures, specifically:
View the entire list of administrative procedures related to household registration books and paper temporary residence books here
Tax authorities at all levels shall not require taxpayers to present household registration books and paper temporary residence books when performing tax administrative procedures?
Tax Authorities at All Levels Shall Absolutely Not Require Taxpayers to Present Household Registration Books and Paper Temporary Residence Books?
The General Department of Taxation issued Official Dispatch 918/TCT-VP in 2023 to implement the directive from the Ministry of Finance in Official Dispatch 2303/BTC-VP in 2023 on urging the implementation of regulations related to the abolishment of household registration books and paper temporary residence books.
Official Dispatch 918/TCT-VP in 2023 emphasizes that taxpayers are not required to present household registration books and paper temporary residence books when performing tax administrative procedures. For taxpayer information, tax authorities will exploit and use information on residency from the national database on population.
At the same time, the General Department of Taxation requires Tax Departments nationwide to implement and fulfill the following contents:
Firstly, strictly implement the abolishment of household registration books and paper temporary residence books in the reception and resolution of administrative procedures at the Tax Department offices and district-level tax branches to ensure compliance with the Tax Administration Law and sector procedures, facilitating taxpayers. Absolutely do not require taxpayers to provide household registration books and paper temporary residence books.
The tax administrative procedures that require the submission or presentation of household registration books and paper temporary residence books will be replaced by extracting and using residency information from the national database on population as per regulations.
Secondly, intensify propaganda and dissemination in appropriate forms so that taxpayers are aware of the regulation not to require household registration books and paper temporary residence books when conducting tax administrative procedures.
During the implementation process, if difficulties or obstacles arise, it is suggested that provincial and city Tax Departments send documents to the General Department of Taxation for compilation and reporting to the competent authorities for consideration and resolution.
Strict Actions Against Officials Requesting Citizens to Present Household Registration Books When Conducting Administrative Procedures?
This content is emphasized in Official Telegram 90/CD-TTg in 2023. Specifically:
To correct the situation at many localities that do not strictly comply with regulations and directives from the Government of Vietnam, causing inconvenience to individuals and organizations, and still requiring citizens to present documents verifying residency information such as residency information certification and personal identification number notifications. Some localities limit extracting and using population information in resolving administrative procedures.
Prime Minister of the Government of Vietnam Pham Minh Chinh requires all departments, ministries, People’s Committees at district and commune levels, and one-stop departments at all levels not to require citizens to present household registration books and paper temporary residence books when receiving and resolving administrative procedures and online public services;
Enhance inspection and strict handling of officials and public employees violating the above-stated regulations according to competence; upgrade the information systems for resolving administrative procedures at the ministry and provincial levels to ensure connectivity and integration with the national database on population to serve residency information lookup in performing administrative procedures.
What Documents Do Citizens Use to Replace the Household Registration Books When Performing Tax Administrative Procedures?
Based on Decree 104/2022/ND-CP which amends decrees related to the submission and presentation of household registration books and paper temporary residence books when conducting administrative procedures and providing public services.
From January 1, 2023, citizens can use one of the following types of documents to prove residence information instead of using household registration books:
- Citizen's Identity Card.- Personal Identification Card.- Certification of Residency Information.- Notification of Personal Identification Number and Citizen Information in the National Database on Population.
LawNet