Vietnam: What are the procedures for TIN deactivation for a unit before converting the operating model of business entities and other entities?

What are the procedures for TIN deactivation in Vietnam for a unit before converting the operating model of business entities and other entities? Question of Nam in Lam Dong.

What are the procedures for TIN deactivation in Vietnam for a unit before converting the operating model of business entities and other entities?

Pursuant to subsection 28, Section 2, Part II, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2023 on the order of carrying out procedures for TIN deactivation for units before converting the model from dependent units to independent units as follows:

Step 1: When an independent unit is converted into an affiliated unit of another managing unit, the converted independent unit must carry out procedures for TIN deactivation with the tax authority directly managing it before converting.

- 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 a paper application for change of tax registration information:

+ 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.

+ 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 processing dossiers: Tax authorities shall examine and process taxpayers' dossiers in accordance with the law on tax registration and return settlement results via the electronic portal that the taxpayers Taxes 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 deadline specified in Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance.

++ 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.

Vietnam: What are the procedures for TIN deactivation for a unit before converting the operating model of business entities and other entities?

Vietnam: What are the procedures for TIN deactivation for a unit before converting the operating model of business entities and other entities?

How do I submit an application for TIN deactivation in Vietnam for a unit before converting the operating model of business entities and other entities?

Pursuant to subsection 28, Section 2, Part II, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2023, stipulating 03 methods of submitting dossiers to carry out procedures for TIN deactivation for units before converting the model from dependent units to independent units as follows:

- Organize the payment directly at the head office of the tax authority;

+ Or it can be sent via the postal system;

+ Or organize the electronic payment through the portal of the General Department of Taxation/the portal of a competent state agency, including the National Public Service Portal, the Ministry-level Public Service Portal, provincial level according to regulations on implementation of one-stop shop, one-stop-shop in handling administrative procedures and has been connected to the website of the General Department of Taxation / Portal of service providers T-VAN.

What are the components of the application for TIN deactivation in Vietnam for a unit before the conversion of the operating model of business entities and other entities?

Pursuant to subsection 28, Section 2, Part II Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2023 stipulating the composition of the dossier as follows:

- A written request for TIN deactivation;

- A copy of the decision on termination of operation of the dependent unit, or the notice of termination of operation of the managing unit, or the decision on revocation of the operation registration certificate for the dependent unit of the competent authority.

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