What are the procedures for TIN deactivation for contractors, investors participating in oil and gas contracts, and foreign contractors in Vietnam?
- What is the order of implementation of steps to deactivate TINs for contractors, investors participating in oil and gas contracts, and foreign contractors in Vietnam?
- What is included in the dossiers for TIN deactivation for contractors, investors participating in oil and gas contracts, foreign contractors in Vietnam?
- How long does it take to process the procedures for TIN deactivation for contractors, investors participating in oil and gas contracts, and foreign contractors in Vietnam?
What is the order of implementation of steps to deactivate TINs for contractors, investors participating in oil and gas contracts, and foreign contractors in Vietnam?
Pursuant to subsection 12, Section 2, Part 2, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 stipulating as follows:
Step 1: Within 10 (ten) working days from the contract termination date, the operator, the joint operating company, the joint venture enterprise, the contractor, the investor participating in the contract or oil agreement The parent company - Vietnam National Oil and Gas Group represents the host country to receive the share of profits from oil and gas contracts and agreements, and the organization assigned by the Government of Vietnam to receive the share of the gas. Vietnam belongs to oil and gas fields in overlapping areas, foreign contractors are responsible for sending the application for TIN deactivation to the tax authority directly managing them to carry out procedures for TIN deactivation.
- For the case of electronic tax registration dossiers:
Taxpayers access the portal chosen by the taxpayer (the portal of the General Department of Taxation/the portal of the competent state agency including the Public Service Portal, the website of the General Department of Taxation). national, ministerial and provincial public service portals according to regulations on implementation of the one-stop-shop mechanism in handling administrative procedures and has been connected to the web portal of the General Department of Taxation/ Portal of the organization providing T-VAN service) to declare the declaration.
In addition, enclose the prescribed documents in electronic form (if any), sign electronically and send them to the tax authority via the portal selected by the taxpayer;
Taxpayers submit dossiers (tax registration dossiers concurrently with business registration dossiers under the one-stop-shop mechanism) to competent state management agencies according to regulations. The competent state management agency shall send information about the taxpayer's received dossier to the tax authority via the web portal of the General Department of Taxation.
Step 2: The tax authority receives:
- For a paper application for change of tax registration information:
+ In case the dossier is submitted directly at the tax office: The tax official receives and stamps the receipt into the tax registration dossier, clearly stating the date of receipt of the dossier, the number of documents according to the list of dossiers for the case of tax registration dossiers submitted directly at the tax authorities. The tax officer writes an appointment slip for the date of return of the results and the time limit for processing the received documents;
+ In case the tax registration dossier is sent by post, the tax official shall stamp the receipt, write the date of receipt of the dossier in the dossier and write the letter number of the tax authority;
Tax officials check tax registration dossiers. In case the dossier is incomplete and needs to be explained and supplemented with information and documents, the tax authority shall notify the taxpayer using form No. 01/TB-BSTT-NNT in Appendix II issued together with Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government within 02 (two) working days from the date of receipt of the application.
- For the case of electronic tax registration dossiers:
The tax authority shall receive dossiers through the portal of the General Department of Taxation, inspect and process the dossiers through the tax authority's electronic data processing system:
+ Receipt of dossiers: The website of the General Department of Taxation sends a notice of receipt of the taxpayer's submission of the dossier to the taxpayer via the portal that the taxpayer chooses to make and send the dossier (e.g. website of the General Department of Taxation/Website of a competent state agency or organization providing T-VAN services) within 15 minutes from the date of receipt of the taxpayer's electronic tax registration dossier;
+ Checking and processing dossiers: Tax authorities shall examine and process taxpayers' dossiers in accordance with the law on tax registration and return settlement results via the electronic portal that the taxpayers Taxes choose to make and send dossiers:
++ In case the dossier is complete and according to the prescribed procedures and the results must be returned: The tax authority shall send the result of the dossier settlement to the portal that the taxpayer chooses to prepare and send the dossier according to the deadline specified in Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance guiding tax registration;
++ In case the dossier is incomplete or not according to the prescribed procedures, the tax authority shall send a notice of refusal to accept the dossier, send it to the portal that the taxpayer chooses to make and send the dossier within 02 (two) working days from the date written on the Notice of application receipt.
What are the procedures for TIN deactivation for contractors, investors participating in oil and gas contracts, and foreign contractors in Vietnam?
What is included in the dossiers for TIN deactivation for contractors, investors participating in oil and gas contracts, foreign contractors in Vietnam?
Pursuant to subsection 12, Section 2, Part 2, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 stipulating as follows:
- Notice of request for TIN deactivation in Vietnam, form No. 24/DK-TCT issued together with Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance;
- A copy of the contract liquidation copy or a copy of the document on the transfer of the entire capital contribution to the oil and gas contract for the investor participating in the oil and gas contract.
How long does it take to process the procedures for TIN deactivation for contractors, investors participating in oil and gas contracts, and foreign contractors in Vietnam?
Pursuant to subsection 12, Section 2, Part 2, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 stipulating as follows:
- Within 02 (two) working days from the date on which the tax authority receives the taxpayer's dossiers for TIN deactivation, the tax authority must issue a notice of the taxpayer ceasing its operation and implementing procedures for TIN deactivation according to form No. 17/TB-DKT issued together with Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance sent to taxpayers.
At the same time, change the status of taxpayers and taxpayers' dependent units to the state of "taxpayers stop working but has not completed the procedures for TIN deactivation in Vietnam" on the tax registration application system;
- Within 03 (three) working days from the date the taxpayer has fulfilled the tax payment obligation to the tax authority and the customs authority as prescribed, the tax authority shall issue a Notice of TIN deactivation according to form No. 18/TB-DKT issued together with Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance sent to taxpayers.
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