Vietnam: How long does the tax authority have to issue a tax registration certificate? What does the content of the tax registration certificate include?

Main Content

• How long does the tax authority have to issue a tax registration certificate in Vietnam?
• What does the content of the tax registration certificate in Vietnam include?
• When does the tax authority notify the taxpayer of the tax identification number in lieu of the tax registration certificate in Vietnam?
• What are the regulations on the latest Tax Registration Certificate form in Vietnam?

How long does the tax authority have to issue a tax registration certificate in Vietnam?

Pursuant to Clause 1, Article 34 of the Law on Tax Administration in Vietnam 2019 stipulates:

Article 34. Issuance of taxpayer registration certificate

1. Tax authorities shall issue taxpayer registration certificates to taxpayers within 03 working days starting from the date of receipt of taxpayers’ satisfactory taxpayer registration application as prescribed by law. Information on a taxpayer registration certificate shall include:

a) Name of the taxpayer;

b) TIN;

c) Number, date of the business registration certificate or establishment and operation license or investment registration certificate for business organizations and individuals; number, date of the establishment decision for organizations not required to apply for business registration; information of identity card, citizen identification or passport for individuals not subject to business registration;

d) Supervisory tax authority.

…

Accordingly, after receiving sufficient tax registration documents of taxpayers as prescribed. Within 03 working days. Tax authorities issue registration certificates to taxpayers.

Vietnam: How long does the tax authority have to issue a tax registration certificate? What does the content of the tax registration certificate include?

What does the content of the tax registration certificate in Vietnam include?

Pursuant to Clause 1, Article 34 of the Law on Tax Administration in Vietnam 2019:

Article 34. Issuance of taxpayer registration certificate

1. Tax authorities shall issue taxpayer registration certificates to taxpayers within 03 working days starting from the date of receipt of taxpayers’ satisfactory taxpayer registration application as prescribed by law. Information on a taxpayer registration certificate shall include:

a) Name of the taxpayer;

b) TIN;

c) Number, date of the business registration certificate or establishment and operation license or investment registration certificate for business organizations and individuals; number, date of the establishment decision for organizations not required to apply for business registration; information of identity card, citizen identification or passport for individuals not subject to business registration;

d) Supervisory tax authority.

…

Accordingly, the information on the tax registration certificate includes:

- Name of the taxpayer;

- TIN;

- Number, date of the business registration certificate or establishment and operation license or investment registration certificate for business organizations and individuals; number, date of the establishment decision for organizations not required to apply for business registration; information of identity card, citizen identification or passport for individuals not subject to business registration;

When does the tax authority notify the taxpayer of the tax identification number in lieu of the tax registration certificate in Vietnam?

Pursuant to Clause 2, Article 34 of the Law on Tax Administration in Vietnam 2019 stipulates:

Article 34. Issuance of taxpayer registration certificate

...

2. Tax authorities shall inform TINs to taxpayers instead of taxpayer registration certificates in the following cases:

a) An individual authorizes his/her income payer to apply for taxpayer registration on behalf of the individual and his/her dependants;

b) An individual applies for taxpayer registration through the tax declaration dossier;

c) An organization or individual applies for taxpayer registration so as to deduct and pay tax on taxpayers’ behalf;

d) An individual applies for taxpayer registration for his/her dependant(s).

Accordingly, tax authorities notify tax codes to taxpayers instead of tax registration certificates when:

- An individual authorizes his/her income payer to apply for taxpayer registration on behalf of the individual and his/her dependants;

- An individual applies for taxpayer registration through the tax declaration dossier;

- An organization or individual applies for taxpayer registration so as to deduct and pay tax on taxpayers’ behalf;

- An individual applies for taxpayer registration for his/her dependant(s).

What are the regulations on the latest Tax Registration Certificate form in Vietnam?

Form of Tax Registration Certificate for organizations, business households and business individuals: specified in Form No. 10-MST issued together with Circular 105/2020/TT-BTC:

Download the Tax Registration Certificate for organizations, business households and individuals: here

Form of Tax Registration Certificate for individuals - Form No. 12-MST issued together with Circular 105/2020/TT-BTC for individuals

Download the Tax Registration Certificate for individuals: here