How long does it take for a company to register a TIN for an employee who does not have a TIN in Vietnam?
How long does it take for a company to register a TIN for an employee who does not have a TIN in Vietnam?
Pursuant to the provisions in Clause 3, Article 33 of the Law on Tax Administration 2019 on the time limit for first-time taxpayer registration as follows:
Time limit for first-time taxpayer registration
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3. In case an individual does not have a TIN, his/her income payer shall apply for taxpayer registration on his/her behalf in no later than 10 working days starting from the date tax liabilities are incurred; in case a dependant of a taxpayer does not have a TIN, the income payer shall apply for taxpayer registration for the dependant in no later than 10 working days starting from the date the taxpayer applies for dependant exemption as prescribed by law.
How long does it take for a company to register a TIN for an employee who does not have a TIN in Vietnam?
What is the application for initial tax registration in Vietnam?
Pursuant to the provisions of Article 31 of the Law on Tax Administration 2019, the application for initial tax registration is prescribed 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.
At the same time, in Clause 9, Article 7, Circular 105/2020/TT-BTC has the following instructions:
Location of submission and application for initial tax registration
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9. As for taxpayers being individuals provided for in points k, n clause 2 Article 4 hereof.
a) If an individual who has his/her income payer withhold and remit personal income taxes and authorize the income payer to apply for tax registration, he/she shall file an application for tax registration with his/her income payer. If the individual incurs personal income taxes at multiple income payers in the same tax payment period, he/she only authorizes one single income payer to apply for tax registration in order for the tax authority to issue a TIN. He/she shall notify other income payers of his/her TIN for tax declaration and remittance purpose.
Required documents in an application for tax registration of individual: Authorization document and one of the documents of the individual (copy of unexpired citizen identification card or ID card, for a Vietnamese nationality individual; copy of unexpired passport, for a foreign national or overseas Vietnamese).
Thus, according to the above regulations, the application for initial tax registration for employees includes:
- Authorization document
- Copy of unexpired citizen identification card or ID card, for a Vietnamese nationality individual;
- Copy of unexpired passport, for a foreign national or overseas Vietnamese.
What are the regulations on TIN issuance in Vietnam?
Pursuant to Clause 3, Article 30 of the Law on Tax Administration 2019 on granting tax codes as follows:
Applying for taxpayer registration and TIN issuance
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3. Issuance of TINs:
a) Each enterprise, business organization or other organization is issued with 01 unique TIN to use throughout its entire operation, from the date of taxpayer registration to the date of TIN deactivation. A taxpayer’s branches, representative offices and/or dependent units that pay their own tax shall be issued with separate TINs. In case an enterprise, organization, branch, representative office or dependent unit combines taxpayer registration via the interlinked single-window system with business registration, the number of the certificate of enterprise registration, cooperative registration and/or business registration (hereinafter referred to as “business registration certificate”) is also the TIN;
b) Each individual is issued 01 unique TIN to use throughout their whole life. Any dependant of that individual shall be issued with a TIN for the purpose of claiming personal exemption for personal income taxpayers. The TIN issued to the dependant is also his/her personal TIN, which is used when paying his/her tax;
c) Enterprises, organizations and individuals responsible for deducting and paying tax on behalf of taxpayers shall be issued with separate TINs for use when deducting tax;
d) Issued TINs shall not be reissued to another taxpayer;
dd) TINs of enterprises, business organizations and other organizations shall remain unchanged after they are converted, sold, gifted or inherited;
e) TIN issued to a household, household business or individual business is issued to the individual representing the household, household business or individual business.
Thus, the current TIN issuance is carried out according to the above regulations.
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