Vietnam: What are the cases of submitting the application form for changes to taxpayer registration information made in Form No. 08-MST? Can taxpayers submit the application form for changes to taxpayer registration information made in Form No. 08-MST online?
- What are the cases of submitting the application form for changes to taxpayer registration information made in Form No. 08-MST in Vietnam?
- Where will taxpayers in Vietnam submit the application form for changes to taxpayer registration information made in Form No. 08-MST? Can they submit the application form for changes to taxpayer registration information made in Form No. 08-MST online?
- What are the instructions on the steps to submit the application form for changes to taxpayer registration information made in Form No. 08-MST online?
What are the cases of submitting the application form for changes to taxpayer registration information made in Form No. 08-MST in Vietnam?
Taxpayers, in the course of production and business, when there is any change to business registration address, company address or information business registration license, or any change to tax information, any supplementation to account numbers at commercial banks or credit institutions, must notify the supervisory tax authority within 10 days from the date of the change to taxpayer registration information according to form No. 08-MST issued together in Circular 105/2020/TT-BTC.
Where will taxpayers in Vietnam submit the application form for changes to taxpayer registration information made in Form No. 08-MST? Can they submit the application form for changes to taxpayer registration information made in Form No. 08-MST online?
Under Article 10 of Circular 105/2020/TT-BTC stipulating the location of submission and application for changes to taxpayer registration information, notification of changes to taxpayer registration information shall comply with Clause 1, Article 36 of the Law on Tax Administration 2019:
Notification of changes to taxpayer registration information
1. Upon any change to taxpayer registration information, taxpayers who combine taxpayer registration with business registration shall notify the changes to taxpayer registration information together with changes to business registration information as prescribed by law.
In case taxpayers' change of address leads to change of supervisory tax authorities, taxpayers must complete tax procedures with supervisory tax authorities as prescribed in this Law before registering with business registration authorities for change of information.
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Thus, upon any change to taxpayer registration information, taxpayers who combine taxpayer registration with business registration shall notify the changes to taxpayer registration information together with changes to business registration information as prescribed by law.
Taxpayers can submit the application form for changes to taxpayer registration information made in Form No. 08-MST via the Electronic information portal of the General Department of Taxation in Vietnam.
What are the instructions on the steps to submit the application form for changes to taxpayer registration information made in Form No. 08-MST online?
Currently, Official Dispatch 1604/TCT-KK of 2022 guides the steps to register to change taxpayer registration information as follows:
(1) Receipt of applications for electronic taxpayer registration of taxpayers on the Electronic Information Portal of the General Department of Taxation of Vietnam:
Step 1: Taxpayers use the granted electronic accounts to log in to the National Public Service Portal and choose the “First-Time taxpayer registration" service.
Step 2: The National Public Service Portal will route the taxpayers to the Electronic Information Portal of the General Department of Taxation of Vietnam.
Step 3: The Electronic Information Portal of the General Department of Taxation of Vietnam will check if taxpayers have tax identification numbers corresponding to their ID numbers or not and perform the following actions:
- In case taxpayers have tax identification numbers: Display the number of documents with issued tax identification numbers on the screen.
- In case taxpayers do not have tax identification numbers: Display a screen for taxpayers to select the subject of first-time taxpayer registration.
Step 4: The Electronic Information Portal of the General Department of Taxation of Vietnam will access the national database on the population to search for personal information:
- In case the search returns information with no data: Display the notification “The personal information in the National Database on the Population is incomplete/invalid” on the screen. If taxpayers enter the correct information, but the search returns information with no data as mentioned, update information at pubic security agencies.
- In case the search returns information with adequate data: Display information of individuals in the National Database on the Population on the taxpayer registration declaration Form No. 05-DK-TCT and implement step 5.
Step 5: Taxpayers shall check the information automatically filled in the taxpayer registration declaration Form No. 05-DK-TCT and supplement other information that is not included in the National Database on the Population (issuance date, issuance place, email, phone number, income-paying agency).
If the information automatically filled in the taxpayer registration declaration matches the personal information, conduct step 6.
If the information automatically filled in the taxpayer registration declaration does not match the personal information: The system will display a notification of “Taxpayer shall not submit the application to the tax authority and contact public security agency at the Ward/Commune of permanent residence registration for guidelines on information adjustment” and prevent the taxpayers from submitting applications.
Step 6: The Electronic Information Portal of the General Department of Taxation of Vietnam will check the information received from the national database on the population and information declared for taxpayer registration by taxpayers.
- If applications for electronic taxpayer registration of taxpayers are successfully submitted to tax authorities, the Electronic Information Portal of the General Department of Taxation of Vietnam will send notifications on the receipt of applications for electronic taxpayer registration (Form No. 01-1/TB-TDT promulgated with Circular No. 19/2021/TT-BTC) to taxpayers via the emails registered with tax authorities within 15 minutes after the submission of applications for first-time taxpayer registration via electronic means while providing the status of "The application has been received by a one-stop-shop department on the system of Public Service Portal and Electronic One-Stop Portal of Ministries and central and local authorities for processing" to the National Public Service Portal and continue to implement step 7.
- If the information in applications is incorrect in terms of professional principles, the Electronic Information Portal of the General Department of Taxation of Vietnam shall display warnings on the taxpayer registration declaration screen for taxpayers to adjust and complete such applications before submitting applications for first-time taxpayer registration via electronic means.
Step 7: The Electronic Information Portal of the General Department of Taxation of Vietnam will archive successfully submitted applications for first-time taxpayer registration via electronic means while automatically transferring information on applications for first-time taxpayer registration via electronic means of taxpayers to the TMS after the successful submission of applications for first-time taxpayer registration via electronic means of taxpayers.
2. Update on applications for electronic taxpayer registration to the TMS:
Step 1: Record the receipt of applications automatically on the Application Management Module of the TMS
a) In case the recorded information is sufficient and valid: The TMS will automatically update applications for first-time taxpayer registration via electronic means to the Application Management Module and record the receipt of applications, including the following information:
- Tax identification numbers;
- Taxpayers’ names;
- Types of applications: corresponding to each application of taxpayers;
- Date of receipt: dd/mm/yyyy;
- Application processing status;
- Electronic transaction codes.
b) In case the recorded information is insufficient and invalid: The TMS will not update applications for first-time taxpayer registration via electronic means to the Application Management Module and update an error result, and the contents of the error are according to Appendix No. 2 promulgated with Official Dispatch No. 5361/TCT-KK dated December 19, 2019 of the General Department of Taxation of Vietnam.
Step 2: Update applications for firs-time taxpayer registration via electronic means to the taxpayer registration module of the TMS.
a) After the successful receipt at the Application Management Module, the TMS of the taxpayer registration Module will automatically update information on applications for first-time taxpayer registration via electronic means to the intermediary and examine and compare the information on taxpayer registration declarations and documents enclosed thereof of taxpayers received from the Electronic Information Portal of the General Department of Taxation of Vietnam.
- If the information on taxpayer registration declarations and documents enclosed thereof of taxpayers is valid (the information is sufficient, not duplicated, and matches the information on the declarations and documents enclosed thereof of taxpayers on applications for first-time taxpayer registration via electronic means archived at the TMS of the taxpayer registration Module and the Electronic Information Portal of the General Department of Taxation of Vietnam - results of application examination at the TMS of the taxpayer registration Module do not contain errors), the TMS will update results of application examination as successful.
- If the information on taxpayer registration declarations and documents enclosed thereof of taxpayers is invalid (the information is insufficient, duplicated, and does not match the information on the declarations and documents enclosed thereof of taxpayers archived at the TMS of the taxpayer registration Module and the Electronic Information Portal of the General Department of Taxation of Vietnam - results of application examination at the TMS of the taxpayer registration Module contain errors), the TMS of the taxpayer registration Module will update error examination results and describe the contents of errors according to Appendix No. 2 promulgated with Circular No. 5361/TCT-KK dated December 19, 2022 of the General Department of Taxation of Vietnam.
b) The division assigned to process applications for taxpayer registration according to the Procedures for Management of taxpayer registration shall look up applications for electronic taxpayer registration on the Electronic Information Portal of the General Department of Taxation of Vietnam to download or print out such applications and examine, compare the information on documents enclosed thereof with the information on taxpayer registration declarations and documents enclosed thereof of taxpayers and information on the TMS of the taxpayer registration Module.
- In case applications are valid and the information is correct after the examination: The division assigned to process applications for taxpayer registration will update the application examination result as successful to the TMS of the taxpayer registration Module.
- In case applications are invalid and the information is incorrect after the examination: The division assigned to process applications for taxpayer registration will update the application examination result as an error and describe the contents of errors to the TMS of the taxpayer registration Module.
Implementation time: comply with the current Procedures for Management of taxpayer registration.
c) After the TMS of the taxpayer registration Module and the Division assigned to process applications for taxpayer registration have completed the application examination and the update of results to the system, the TMS of the taxpayer registration Module shall summarize all of the results of the application examination for processing:
- If the results of the application examination are valid with the correct information: The TMS of the taxpayer registration Module will automatically create tax identification numbers for taxpayers.
- In case applications are invalid and the information is incorrect after the examination: The TMS of the taxpayer registration Module will automatically update the results of the application examination as invalid and incorrect, and the application processing status as error and error contents; automatically transfer application processing information to the Electronic Information Portal of the General Department of Taxation of Vietnam.
Step 3: Send the results of the application examination in case applications contain errors to taxpayers via the Electronic Information Portal of the General Department of Taxation of Vietnam.
After receiving the status of error application processing and error contents transferred by the TMS, the Electronic Information Portal of the General Department of Taxation of Vietnam will send the status of "applications have been returned to citizens/enterprises by one-stop-shop departments" to the National Public Service Portal while preparing notifications on the refusal of the receipt of electronic tax applications (Form No. 01-2/TB-TDT promulgated with Circular No. 19/2021/TT-BTC) and send them to taxpayers via the emails registered with tax authorities.
Note: The total examination time of the TMS and the Division assigned to process applications for taxpayer registration is 2 working days from the date the Electronic Information Portal of the General Department of Taxation of Vietnam provides notifications on the receipt of applications for electronic taxpayer registration (Form No. 01-1/TB-TDT) for taxpayers.
The above instructions apply to non-business individuals directly applying for taxpayer registration with tax authorities via the National Public Service portal.
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