How to conduct initial taxpayer registration for non-business individuals through tax declaration documentation?
What constitutes the first-time taxpayer registration dossier for individuals without business activities through a tax declaration dossier?
Based on Sub-item 2, Section I of the administrative procedures issued together with Decision 2589/QD-BTC-2021, it is guided as follows:
- The first-time taxpayer registration dossier for taxpayers who are individuals not engaged in business activities includes the following:
+ The first-time taxpayer registration dossier is a tax declaration dossier as prescribed by law on tax administration.
In cases where the tax declaration dossier does not include valid copies of personal documents, including: Citizen Identification Card or Identity Card for individuals with Vietnamese nationality; Passport for individuals with foreign nationality or Vietnamese individuals residing abroad, the taxpayer must attach one of these documents along with the tax declaration dossier;
In cases where the tax authorities and the state management agencies have conducted mutual linkages, the tax authority will rely on the Information Transfer Slip from the state management agency without requiring a tax declaration dossier.
First-time taxpayer registration procedure for individuals without business activities through a tax declaration dossier
What is the sequence for first-time taxpayer registration for individuals without business activities through a tax declaration dossier?
Based on Sub-item 2, Section I of the administrative procedures issued together with Decision 2589/QD-BTC-2021, it is guided as follows:
Step 1: Individuals submit the tax declaration dossier within the timeframe prescribed by tax administration laws to the Tax Department where they have obligations with the state budget to conduct the taxpayer registration procedure.
- For electronic taxpayer registration dossiers:
The taxpayer (NNT) accesses the electronic portal chosen by the taxpayer (the electronic portal of the General Department of Taxation/ the electronic portal of a competent state authority, including the National Public Service Portal, Ministry-level Public Service Portal, or Provincial Public Service Portal, as per the regulations on implementing the one-stop-shop mechanism in resolving administrative procedures, which has been connected with the electronic portal of the General Department of Taxation/ the portal of a T-VAN service provider) to fill out and submit the tax declaration and attached documents in electronic form (if any), sign electronically, and send to the tax authority via the chosen electronic portal;
The taxpayer submits the dossier (taxpayer registration dossier simultaneously with business registration dossier through the one-stop-shop mechanism) to the competent state management agency as per regulation.
The competent state management agency sends the received dossier information of the NNT to the tax authority via the electronic portal of the General Department of Taxation.
Step 2: The tax authority receives:
- For paper taxpayer registration dossiers:
+ If the dossier is directly submitted at the tax office: The tax officer receives and stamps the receipt on the taxpayer registration dossier, noting the date of receipt, the number of documents as per the checklist attached to the dossier in case of direct submission at the tax office. The tax officer issues an appointment slip indicating the date of result return and the processing time for the received dossier;
+ If the taxpayer registration dossier is submitted via postal services: The tax officer stamps receipt, notes the receipt date on the dossier, and records the tax authority's incoming correspondence number;
The tax officer checks the taxpayer registration dossier. If the dossier is incomplete and requires explanation or additional information and documents, the tax authority will notify the taxpayer using form No. 01/TB-BSTT-NNT in Appendix II issued together with Decree 126/2020/ND-CP within 02 (two) working days from the date of receipt of the dossier.
- For electronic taxpayer registration dossiers:
The Tax Authority receives the dossier via the electronic portal of the General Department of Taxation, and proceeds to review and process the dossier through the tax authority's electronic data processing system:
+ Receipt of dossier: The electronic portal of the General Department of Taxation sends a notification acknowledging the taxpayer's submission within 15 minutes from receiving the electronic taxpayer registration dossier;
+ Checking and processing the dossier: The tax authority reviews and processes the taxpayer's dossier as per regulations on taxpayer registration and returns the resolution result via the electronic portal chosen by the taxpayer:
++ If the dossier is complete and in compliance with procedures, and results need to be returned: The tax authority sends the resolution results to the electronic portal chosen by the taxpayer as per the timeframe specified in Circular 105/2020/TT-BTC.
++ If the dossier is incomplete or non-compliant with procedures, the tax authority sends a notification of rejection via the electronic portal within 02 (two) working days from the date of receipt acknowledgment.
How long does it take to process the first-time taxpayer registration dossier for individuals without business activities through a tax declaration dossier?
Based on Sub-item 2, Section I of the administrative procedures issued together with Decision 2589/QD-BTC-2021, the processing time for the first-time taxpayer registration dossier for non-business individuals through a tax declaration dossier is:
03 (three) working days from the date the tax authority receives a complete taxpayer registration dossier as per regulations.
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