What are procedures for registration of changes in tax registration information without leading to changes in tax authorities in Vietnam?
- Procedures for registration of changes in tax registration information without leading to changes in tax authorities in Vietnam?
- How long does it take to process the registration procedure for changing tax registration information without leading to changes in tax authorities in Vietnam?
- How to register to change tax registration information without leading to changes in tax authorities in Vietnam?
Procedures for registration of changes in tax registration information without leading to changes in tax authorities in Vietnam?
Pursuant to subsection 38, Section 2, Part II, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 stipulating the order and procedures for registration of changes in tax registration information without changing the tax authorities as follows:
Step 1:
- Economic organizations, other organizations (including dependent units), business households, and business individuals that have already registered for tax with tax authorities, when there is a change in one of the information on the tax registration declaration form, the list attached to the tax registration declaration must carry out the procedure for changing tax registration information with the tax authority directly managing it within 10 (ten) working days from the date on which the changed information arises.
- 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. The competent state management agency shall send information about the taxpayer's received dossier to the tax authority 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 affixes the receipt stamp on the tax registration dossier, clearly stating the date of receipt of the dossier, the number of documents according to the list of documents for the tax office for the case of tax registration dossiers submitted directly at the tax authorities. The tax officer writes a note to schedule 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.
+ Electronic transactions in direct registration with tax authorities:
++ 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 handling dossiers: Tax authorities shall examine and process taxpayers' dossiers in accordance with the law on tax registration and return settlement results via the portal that taxpayers Tax payers 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 specified deadline.
++ 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.
++ In case of concurrent registration with business registration under the one-stop-shop mechanism:
+++ Receipt of dossiers: The web portal of the General Department of Taxation receives dossiers transmitted from business registration agencies and cooperative registration agencies.
+++ Examination and settlement of dossiers: Tax authorities shall examine and process taxpayers' dossiers in accordance with the laws on enterprise registration and registration of cooperatives and return settlement results through the National Information System on registration of enterprises and registration of cooperatives.
The tax authority shall send the results of application processing through the National Information System on enterprise registration and registration of cooperatives; or to the email address of the taxpayer in case the taxpayer has an electronic transaction account on the website of the General Department of Taxation within the time limit prescribed by the law on enterprise registration, cooperative registration.
What are procedures for registration of changes in tax registration information without leading to changes in tax authorities in Vietnam?
How long does it take to process the registration procedure for changing tax registration information without leading to changes in tax authorities in Vietnam?
Pursuant to subsection 38, Section 2, Part II, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 stipulating the time limit for processing registration procedures for change of tax registration information does not change the agency. The management tax is as follows:
- In case of change of information that is not on the Certificate of Tax Registration or Notice of Tax Identification Number: Within 02 (two) working days from the date of receipt of a complete dossier from the taxpayer, the tax authority directly managing is responsible for updating the changed information into the tax registration application system; at the same time, issue the Certificate of Tax Registration or the Notice of Tax Identification Number with updated information.
- In case of change of information on the Certificate of Tax Registration or the Notice of Tax Identification Number: Within 03 (three) working days from the date of receipt of a complete dossier of the taxpayer, the tax authority shall directly manage the tax code. is responsible for updating the changed information into the tax registration application system; at the same time, issue the Certificate of Tax Registration or the Notice of Tax Identification Number with updated information.
How to register to change tax registration information without leading to changes in tax authorities in Vietnam?
Pursuant to subsection 38 Section 2 Part II Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 stipulating as follows:
- 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 portal of the competent state agency including the National Public Service Portal, the Ministry-level Public Service Portal, and the provincial-level Public Service Portal according to the regulations on the implementation of one-stop-shop, one-stop-shop mechanism in handling administrative procedures and has been connected to the web portal of the General Department of Taxation/the portal of the T-VAN service provider.
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