What are the procedures for registration for change of tax registration information in Vietnam for individuals who generate personal income taxable income through the income payer?
- What are the procedures for registration for change of tax registration information in Vietnam for individuals who generate personal income taxable income through the income payer?
- How long does it take to process the registration procedure for changing tax registration information for individuals who generate personal income taxable income through the income payer in Vietnam?
- What are the methods to carry out the registration procedure to change tax registration information for individuals who generate personal income taxable income through the income payer in Vietnam?
What are the procedures for registration for change of tax registration information in Vietnam for individuals who generate personal income taxable income through the income payer?
Pursuant to subsection 19, Section 2, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 on the order of registration for changes in tax registration information for individuals generating personal income taxable income through the income payer is as follows:
Step 1: In case an individual authorizes an income-paying organization or individual to register for a change in tax registration information for the individual and his/her dependents, a written authorization must be sent (for the following cases: no prior written authorization to the income-paying agency) and copies of documents with changes in information related to tax registration of individuals or their dependents for income-paying organizations and individuals no later than 10 working days from the date on which the changed information arises;
Income-paying organizations and individuals are responsible for synthesizing changed information of individuals and dependents on tax registration declarations and sending them to tax administration agencies no later than 10 working days from the date of receiving the individual's authorization.
- For the case of electronic tax registration dossiers: Taxpayers access the portal chosen by the taxpayer the website of the General Department of Taxation/the website of the competent state agencies including the National Public Service Portal, the Ministry-level Public Service Portal, and the provincial-level Public Service Portal in accordance with regulations on implementation of the one-stop-shop mechanism in handling administrative procedures and and has been connected to the web portal of the General Department of Taxation/the portal of the T-VAN service provider) to declare declarations and attach required documents in electronic form (if any), electronically sign and send to tax authorities via the website that the taxpayer chooses;
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. Competent state management agencies shall send information on received dossiers of taxpayers to tax authorities via the web portal of the General Department of Taxation.
Step 2: The tax authority receives:
- For paper tax registration dossiers:
+ 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 tax authorities 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, it is necessary to explain and supplement information and documents, the tax authority shall notify the taxpayer within 02 (two) working days from the date of receipt of the dossier.
- For the case of electronic tax registration dossiers:
Tax authorities shall receive dossiers through the portal of the General Department of Taxation, inspect and process 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 compile and send the dossier (website of the General Department of Taxation / Portal of a competent state agency or T-VAN service provider) within 15 minutes from the date of receipt of the electronic tax registration dossier of taxpayers;
+ 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 registration for change of tax registration information in Vietnam for individuals who generate personal income taxable income through the income payer?
How long does it take to process the registration procedure for changing tax registration information for individuals who generate personal income taxable income through the income payer in Vietnam?
Pursuant to subsection 19, Section 2, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 on the deadline for processing registration for changes in tax registration information for individuals generating taxable income Personal income through the income payer is as follows:
- In case of change of information that is not on the Notice of Tax Identification Number, the dependent authorizes tax registration to the income payer or the notice of personal tax identification number:
Within 02 (two) working days from the date of receipt of a complete dossier of the taxpayer, the tax authority directly managing the taxpayer is responsible for updating the changed information into the tax registration application system.
- In case of change of information on the Notice of Tax Identification Number, the dependent authorizes tax registration to the income payer or the Notice of personal tax identification number:
Within 03 (three) working days from the date of receipt of a complete dossier of the taxpayer, the tax authority directly managing it is responsible for updating the changed information into the tax registration application system; at the same time, issue the Notice of Tax Identification Number of the dependents authorized for tax registration to the income payer or the Notice of personal tax identification number with updated information.
What are the methods to carry out the registration procedure to change tax registration information for individuals who generate personal income taxable income through the income payer in Vietnam?
Pursuant to subsection 19, Section 2, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 as follows:
Procedures for registration of changes in tax registration information for individuals who generate personal income taxable income through income-paying agencies are carried out through the following methods:
- Paying directly at the head office of the tax authority;
- Or send through the postal system;
- Or by electronic method via the website of the General Department of Taxation/the website of the competent state agencies including the National Public Service Portal, the Ministry-level Public Service Portal, and the provincial-level Public Service Portal in accordance with regulations on implementation of the one-stop-shop mechanism in handling administrative procedures and and has been connected to the web portal of the General Department of Taxation/the portal of the T-VAN service provider.
Nguyễn Thị Hồng Nhung
