Procedure for Individuals to Carry Out the Process of Changing Taxpayer Registration Information Directly at the Tax Authority - Regulations and Guidelines
Document components required for individuals to carry out procedures for changing taxpayer registration information directly at the tax office:
According to sub-item 41, Section II, Part II of the procedures promulgated under Decision 2589/QD-BTC 2021, the document components required for individuals to carry out procedures for changing taxpayer registration information directly at the tax office include:
- Declaration form for adjusting and supplementing taxpayer registration information, Form 08-MST, issued in conjunction with Circular 105/2020/TT-BTC.
- A copy of the citizen identification card or a copy of a valid identity card for dependents who are Vietnamese nationals; a copy of a valid passport for dependents who are foreign nationals or Vietnamese nationals living abroad if the taxpayer registration information on these documents has changed.
What are the procedures for individuals to carry out procedures for changing taxpayer registration information directly at the tax office?
Procedures for individuals to carry out procedures for changing taxpayer registration information directly at the tax office:
According to sub-item 41, Section II, Part II of the procedures promulgated under Decision 2589/QD-BTC 2021, the procedures for changing taxpayer registration information for individual taxpayers with taxable personal income (excluding business individuals) and dependents directly at the tax office are as follows:
Step 1: Individual taxpayers who directly register taxpayer information with the tax office must notify the Tax Department where the individual is registered for permanent or temporary residence within 10 working days from the date of the information change.
In cases of changes to identity cards, citizen identification cards, or passports, the date of the information change is 20 days (or 30 days for mountainous highland districts, border areas, and islands) from the date listed on the identity card, citizen identification card, or passport.
- For electronic taxpayer registration documents: The taxpayer (NNT) accesses the electronic portal of their choice to fill out the declaration form and submit the required documents electronically (if any), sign digitally, and send to the tax office through the electronic portal they have chosen.
The NNT submits the documents (taxpayer registration documents simultaneously with business registration documents through a one-stop inter-agency mechanism) to the competent state management agency as prescribed. The competent state management agency sends the received information from the NNT to the tax office through the General Department of Taxation's electronic portal.
Step 2: The tax office receives:
- For paper taxpayer registration documents:
+ If the document is submitted directly at the tax office: The tax officer receives and stamps the receipt on the taxpayer registration documents, stating the date of receipt, the quantity of documents as per the document list in the case of direct submission at the tax office. The tax officer issues an appointment slip stating the date for returning results and the processing time for the received documents.
+ If the document is sent via postal service: The tax officer stamps the receipt, notes the date of receipt on the documents, and records the tax office's correspondence number.
The tax officer checks the taxpayer registration documents. If the documents are incomplete and require clarification or additional information, the tax office 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.
- For electronic taxpayer registration documents:
The tax office receives the documents through the General Department of Taxation's electronic portal, reviews, and processes the documents via the tax office's electronic data processing system.
+ Receipt of documents: The General Department of Taxation's electronic portal sends a receipt notice to the NNT within 15 minutes of receipt of the electronic taxpayer registration documents from the taxpayer.
+ Review and process documents: The tax office reviews and processes the taxpayer's documents according to legal regulations on taxpayer registration and returns the results through the electronic portal the taxpayer used to submit the documents.
++ If the documents are complete and correct according to regulations and a result must be provided: The tax office sends the processing result to the electronic portal the taxpayer used to submit the documents within the time limit prescribed in Circular 105/2020/TT-BTC.
++ If the documents are not complete or correct according to regulations, the tax office sends a notice of rejection, to the electronic portal the taxpayer used to submit the documents within 02 (two) working days from the date stated on the receipt notice.
Processing time for the procedure of changing taxpayer registration information for individual taxpayers with taxable personal income:
According to sub-item 41, Section II, Part II of the procedures promulgated under Decision 2589/QD-BTC 2021 on the processing time for the procedure of changing taxpayer registration information for individual taxpayers with taxable personal income:
- Within 02 (two) working days from the date of receiving complete taxpayer registration change documents from the taxpayer (in cases where no reissuance of the taxpayer registration certificate for individuals or dependents' tax identification number notice is required).
- Within 03 (three) working days from the date of receiving complete taxpayer registration change documents from the taxpayer (in cases where reissuance of the taxpayer registration certificate for individuals or dependents' tax identification number notice is required).
Note: The above guidance does not apply to business individuals.
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