Vietnam: What is the application for TIN deactivation when converting an independent unit into a dependent unit of another managing entity?
- Vietnam: What is the application for TIN deactivation when converting an independent unit into a dependent unit of another managing entity?
- What is the procedure for TIN deactivation in Vietnam when converting an independent unit into a dependent unit of another managing entity?
- What are the submission methods for application of TIN deactivation in Vietnam when converting an independent unit into a dependent unit of another managing entity?
Vietnam: What is the application for TIN deactivation when converting an independent unit into a dependent unit of another managing entity?
Pursuant to subsection 30, Section II, Part II, Procedures issued together with Decision 2589/QD-BTC in 2021, the application for TIN deactivation in case of transformation of the operating model of an economic organization and other organizations (changing an independent unit into a dependent unit of another managing entity) including:
- A written request for the termination of the tax identification number
- A copy that does not require authentication of the decision to terminate the operation of the dependent unit, or the notice of termination of operation of the managing entity, or the decision to revoke the operation registration certificate for the dependent unit of the competent authority;
What is the application for TIN deactivation in Vietnam when converting an independent entity into a dependent unit of another managing entity?
What is the procedure for TIN deactivation in Vietnam when converting an independent unit into a dependent unit of another managing entity?
Pursuant to subsection 30, Section II, Part II, Procedures promulgated together with Decision 2589/QD-BTC in 2021, the order of carrying out procedures for TIN deactivation when transforming an independent unit into a dependent unit of another governing body is made as follows:
Step 1: When an independent unit is transformed into a dependent unit of another managing entity, the converted independent unit must carry out procedures for TIN deactivation with the tax authority directly managing it. converted according to the provisions of Article 39 of the Law on Tax Administration 2019 and Article 14 of Circular 105/2020/TT-BTC
- For the case of electronic tax registration dossiers: Taxpayers (NNTs) access the portal selected by taxpayers to declare declarations and attach the required documents in electronic form. (if any), electronically sign it and send it to the tax authority via the portal selected by the taxpayer.
Taxpayers submit dossiers (tax registration dossiers concurrently with business registration dossiers under the single window department 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 and needs to be explained and supplemented with information and documents, the tax authority shall notify the taxpayer using form No. 01/TB-BSTT-NNT within 02 (two) working days from the date of application. from the date of receipt of the application.
- 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 make and send the dossier (e.g. electronic portal). from the General Department of Taxation/Website of a competent state agency or organization providing T-VAN services) within 15 minutes from the date of receipt of the taxpayer's electronic tax registration dossier.
+ 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 term.
++ 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.
What are the submission methods for application of TIN deactivation in Vietnam when converting an independent unit into a dependent unit of another managing entity?
Pursuant to subsection 30, Section II, Part II, Procedures promulgated together with Decision 2589/QD-BTC in 2021, procedures for TIN deactivation when transforming an independent unit into a dependent unit of an owner entity. Other management can be sent to the authorities by the following ways:
- Submit directly at the head office of the tax authority;
- Or send via 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 provisions of law on the implementation of single window department, single window department 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 according to the provisions of Circular 19/2021/TT-BTC.
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