How are the procedures for the initial taxpayer registration for operators regulated? What is the processing time for the taxpayer registration dossier?
Note: The operators referred to in the administrative procedures below are operators, joint operating companies, joint venture enterprises, and organizations assigned by the Government of Vietnam to receive Vietnam's share of profits from oil and gas fields in overlapping areas.
What are the initial taxpayer registration procedures for operators?
According to Subsection 6, Section 2 of the administrative procedures issued together with Decision No. 2589/QD-BTC of 2021 on the procedures for initial taxpayer registration for operators, the following steps should be followed:
Step 1: Within 10 working days from the date of signing the oil and gas contract or agreement, the taxpayer (NNT) prepares a complete taxpayer registration dossier conformably and sends it to the Tax Department where the headquarters are located to carry out the taxpayer registration procedures.
- For electronic taxpayer registration dossiers: Taxpayers (NNT) should access the electronic information portal of their choice (the General Department of Taxation's electronic information portal or the electronic information portal of a competent state authority, including the National Public Service Portal, Ministry-level Public Service Portal, or provincial-level Public Service Portal as per the regulations on implementing the one-stop shop mechanism in resolving administrative procedures, which are connected to the General Department of Taxation's electronic information portal or the service provider's T-VAN portal) to fill out the declaration form and submit the dossier electronically (if any), sign electronically, and send it to the tax authority through the selected electronic information portal.
NNT submits the dossier (taxpayer registration dossier concurrently with the business registration dossier under the one-stop shop mechanism) to the competent state management authority as prescribed. The competent state management authority sends the information of the received dossier of the NNT to the tax authority through the General Department of Taxation's electronic information portal.
Step 2: Tax authority reception:
- For paper taxpayer registration dossiers:
+ If the dossier is submitted directly at the tax authority: The tax officer receives and stamps the receipt on the taxpayer registration dossier, clearly noting the date of receipt, the number of documents according to the list of dossier contents in the case of direct submission at the tax authority. The tax officer writes an appointment slip for the date of result delivery and the processing time for the received dossier;
+ If the taxpayer registration dossier is sent by post: The tax officer stamps the receipt, notes the date of receipt on the dossier, and records the tax authority's document number;
The tax officer checks the taxpayer registration dossier. If the dossier is incomplete and requires additional explanation or information, the tax authority informs 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 of Vietnam within 2 (two) working days from the date of receiving the dossier.
- For electronic taxpayer registration dossiers:
The tax authority receives the dossier through the General Department of Taxation's electronic information portal, checks, and processes the dossier through the tax authority's electronic data processing system:
+ Dossier reception: The General Department of Taxation's electronic information portal sends a notification of receipt to the NNT indicating that the dossier has been successfully submitted through the selected electronic information portal (General Department of Taxation's electronic information portal, competent state authority's electronic information portal, or the service provider's T-VAN portal) no later than 15 minutes after receiving the electronic taxpayer registration dossier from the taxpayer;
+ Dossier checking and processing: The tax authority reviews and processes the taxpayer's dossier in accordance with the legal provisions on taxpayer registration and returns the result through the selected electronic information portal:
++ If the dossier is complete and procedures comply with regulations and a result is to be returned: The tax authority sends the dossier processing result to the chosen electronic information portal where the dossier was submitted in accordance with the time limit stipulated in Circular No. 105/2020/TT-BTC dated December 3, 2020, by the Ministry of Finance, guiding the taxpayer registration;
++ If the dossier is incomplete and does not comply with regulations, the tax authority sends a notification of rejection to the chosen electronic information portal within 2 (two) working days from the date indicated on the receipt notification.
Initial taxpayer registration procedures for operators. How long is the processing time for taxpayer registration dossiers?
What documents are included in the initial taxpayer registration dossier for operators?
According to Subsection 6, Section 2 of the administrative procedures issued together with Decision No. 2589/QD-BTC of 2021, the initial taxpayer registration dossier for operators includes:
- Taxpayer registration declaration form No. 01-DK-TCT issued together with Circular No. 105/2020/TT-BTC dated December 3, 2020, by the Ministry of Finance.
- List of contractors and petroleum investors Form No. BK05-DK-TCT issued together with Circular No. 105/2020/TT-BTC dated December 3, 2020, by the Ministry of Finance;
- Copy of the Investment Certificate or Investment License.
How long is the processing time for the initial taxpayer registration dossier for operators?
According to Subsection 6, Section 2 of the administrative procedures issued together with Decision No. 2589/QD-BTC of 2021, the processing time for the dossier is 3 (three) working days from the date the tax authority receives a complete taxpayer registration dossier as prescribed.
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