First-Time Taxpayer Registration Procedures for Independent Units and Managing Units of Organizations
Note: The following administrative procedures do not apply to cooperatives.
What is the first-time taxpayer registration procedure for independent units and parent entities of economic organizations?
According to the guidance in sub-item 1, Section 2 of Administrative Procedures issued with Decision 2589/QD-BTC in 2021 as follows:
Step 1: Within 10 working days from the date of: being granted a license for establishment and operation, investment registration certificate, establishment decision; having obligations with the state budget; or starting business activities for organizations not subject to business registration, the taxpayer shall prepare a complete taxpayer registration dossier conformable, and send it to the tax authority to proceed with taxpayer registration at the following appropriate tax authority office:
- Independent units, parent entities of economic organizations (except for cooperatives) as prescribed in Points a, b, Clause 2, Article 4 of Circular 105/2020/TT-BTC dated December 3, 2020, issued by the Ministry of Finance guiding taxpayer registration, submit the first-time taxpayer registration dossier to the Tax Department where the headquarters are located;
- Independent units, parent entities of other organizations as prescribed in Points c, n, Clause 2, Article 4 of Circular 105/2020/TT-BTC dated December 3, 2020, issued by the Ministry of Finance, submit the first-time taxpayer registration dossier to the Tax Department where the organization is headquartered for organizations established by central and provincial authorities;
- For electronic taxpayer registration dossiers: Taxpayers access the electronic information portal chosen by the taxpayer (the General Department of Taxation’s electronic information portal/competent state authority's electronic information portal including the national public service portal, ministerial, provincial public service portals according to the one-stop-shop mechanism, and have connected to the General Department of Taxation’s electronic information portal/T-VAN service provider's information portal) to fill out and send the declaration forms and any accompanied documents in electronic form (if any), e-sign, and submit to the tax authority through the chosen electronic portal.
Taxpayers submit their registration dossier (taxpayer registration dossier simultaneously with business registration dossier through the one-stop mechanism) to the appropriate state authority as regulated. The competent state authority sends the received taxpayer's dossier information to the tax authority via the General Department of Taxation's electronic portal.
Step 2: Tax authority reception:
- For paper taxpayer registration dossiers:
+ In case the dossier is submitted directly at the tax authority: Tax officials receive and stamp the reception on the taxpayer registration dossier, clearly stating the date of receipt, and the number of documents according to the list in the case of direct submission at the tax authority. The tax official issues a receipt note indicating the date of the result release and the deadline for dossier processing;
+ In case the taxpayer registration dossier is sent by postal service: Tax officials stamp the reception and note the date of receipt on the dossier and record the document number of the tax authority;
The tax official checks the taxpayer registration dossier. If the dossier is incomplete, requiring explanation or additional information/documents, the tax authority shall notify the taxpayer using form 01/TB-BSTT-NNT in Appendix II attached to Decree 126/2020/ND-CP within 2 working days from the date of dossier receipt.
- For electronic taxpayer registration dossiers: The tax authority receives the dossier through the General Department of Taxation's electronic portal, checks, and processes the dossier via the electronic data processing system:
+ Reception of dossiers: The General Department of Taxation’s electronic portal sends a notification of reception to the taxpayer within 15 minutes after receiving the electronic taxpayer registration from the taxpayer;
+ Examination and processing of dossiers: The tax authority processes the taxpayer's dossier according to the taxpayer registration legislation and returns the processing result through the electronic portal chosen by the taxpayer for dossier submission:
++ If the dossier is complete and procedurally correct, the tax authority sends the processing result to the chosen electronic portal within the stipulated time as per Circular 105/2020/TT-BTC dated December 3, 2020, issued by the Ministry of Finance;
++ If the dossier is incomplete or procedurally incorrect, the tax authority sends a notice of non-acceptance to the taxpayer within 2 working days from the date of reception notification via the chosen electronic portal.
Procedures for initial taxpayer registration for independent units and parent entities of organizations
What is included in the first-time taxpayer registration dossier for independent units and parent entities of economic organizations?
According to the guidance in sub-item 1, Section 2 of Administrative Procedures issued with Decision 2589/QD-BTC in 2021 as follows:
The first-time taxpayer registration dossier for independent units and parent entities of economic organizations includes:
(1) For independent units and parent entities of economic organizations (except for cooperatives):
- Taxpayer registration declaration form No. 01-DK-TCT issued according to Circular 105/2020/TT-BTC;
- List of subsidiaries, member companies form No. BK01-DK-TCT issued according to Circular 105/2020/TT-BTC (if available);
- List of dependent units form No. BK02-DK-TCT issued according to Circular 105/2020/TT-BTC (if available);
- Business site list form No. BK03-DK-TCT issued according to Circular 105/2020/TT-BTC (if available);
- List of foreign contractors, foreign subcontractors form No. BK04-DK-TCT issued according to Circular 105/2020/TT-BTC (if available);
- List of petroleum contractors and investors form No. BK05-DK-TCT issued according to Circular 105/2020/TT-BTC (if available);
- List of capital contributors form No. BK06-DK-TCT issued according to Circular 105/2020/TT-BTC (if available);
- A copy of the License for establishment and operation, or Establishment Decision, or equivalent document issued by a competent authority, or the Business registration certificate according to the law of bordering countries (for organizations of countries sharing a land border with Vietnam conducting goods transactions at border markets, border checkpoints, or border gate economic zones of Vietnam).
(2) For independent units and parent entities of other organizations:
- Taxpayer registration declaration form No. 01-DK-TCT issued according to Circular 105/2020/TT-BTC;
- List of subsidiaries, member companies form No. BK01-DK-TCT issued according to Circular 105/2020/TT-BTC (if available);
- List of dependent units form No. BK02-DK-TCT issued according to Circular 105/2020/TT-BTC (if available);
- Business site list form No. BK03-DK-TCT issued according to Circular 105/2020/TT-BTC (if available);
- List of foreign contractors, foreign subcontractors form No. BK04-DK-TCT issued according to Circular 105/2020/TT-BTC (if available);
- A copy without certification of the Establishment Decision or equivalent document issued by a competent authority.
How can independent units and parent entities of economic organizations carry out the first-time taxpayer registration procedures?
According to the guidance in sub-item 1, Section 2 of Administrative Procedures issued with Decision 2589/QD-BTC in 2021 as follows:
- Submission directly at the Tax Authority’s head office;
- Or via the postal system;
- Or by electronic means through the General Department of Taxation’s electronic portal/competent state authority’s electronic portal including the national public service portal, ministerial, provincial public service portals according to the one-stop-shop mechanism and connected to the General Department of Taxation’s electronic portal/T-VAN service provider’s portal as prescribed in Circular 19/2021/TT-BTC.
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