What is the order of carrying out procedures for TIN deactivation for business entities in Vietnam?
What is the order of carrying out procedures for TIN deactivation for business entities in Vietnam?
Note: Procedures for TIN deactivation for business entities and other entities, excluding dependent units.
Pursuant to subsection 21, Section 2, Part II, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 are as follows:
Step 1: Business entities, other entities (except dependent units) submit the application for TIN deactivation to the tax authority directly managing them within 10 working days from the date of issuance of the termination of operations or termination of business operations or date of contract termination.
- For the case of electronic tax registration dossiers:
Taxpayers access the website chosen by the taxpayer (the website of the General Department of Taxation/the website of the competent state agency including National public service portal, ministerial-level public service portal, provincial-level public service portal according to regulations on implementation of one-stop, one-stop-shop mechanism in handling administrative procedures and have been connected to the website of the General Department of Taxation/ Portal of T-VAN service provider) to declare declarations and attach required documents in electronic form (if any), sign electronically 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 make and send the dossier (e.g. website of the General Department of Taxation / Portal 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 website that the taxpayers 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 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 is the order of carrying out procedures for TIN deactivation for business entities in Vietnam?
How long does it take to process the TIN deactivation for business entities in Vietnam?
Pursuant to subsection 21, Section 2, Part II, Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2021 as follows:
(1) For cases directly managed by tax authorities:
- Within 02 (two) working days from the date the tax authority receives the complete application for the termination of the taxpayer's tax identification number, the tax authority must make a notice of the taxpayer stopping its operation and carrying out the procedures for the invalidation of the tax identification number to send it to the taxpayer. At the same time, change the status of taxpayers and taxpayers' dependent units to the status "Taxpayer stops working but has not completed the procedure for TIN deactivation" on the tax registration application system.
- Issuing a Notice to send to the managing unit and dependent unit in case the tax authority receives the application for TIN deactivation of the managing unit but the dependent units have not yet carried out the termination procedures. TIN deactivation.
- In case the dependent unit terminates its tax identification number but is unable to fulfill its remaining payable or debt obligations after clearing or refunding and clearing in accordance with the Law on Tax Administration and the guiding documents, the managing unit has made a written commitment to be responsible for inheriting the entire tax liability of the dependent unit, the tax authority directly managing the dependent unit shall transfer the dependent entity's obligations to the managing unit and issue a Notice on the transfer of the taxpayer's tax liability to the taxpayer being the managing unit or dependent unit.
- In case the unit is divided, merged, or consolidated, the tax identification number expires but is unable to fulfill the remaining payable or debt obligations after clearing or refunding cum clearing according to the provisions of law, the tax authority that directly manages the divided, merged or consolidated unit shall transfer the obligations to the new unit and issue a Notice on the transfer of the taxpayer's tax liability to the taxpayer who are divided, merged, consolidated and new units.
- Within 03 (three) working days from the date the taxpayer has fulfilled the tax payment obligation to the tax authority and the customs office or tax authority completes the transfer of all tax debt obligations and other state budget revenues of the dependent unit to the managing unit, of the unit being divided, merged, or consolidated into a new unit according to regulations, the tax authority shall issue a notice of TIN deactivation sent to the taxpayer.
+ The tax authority managing the revenue shall:
++ Update information of taxpayers who have fulfilled their tax obligations for revenues managed by tax authorities into the tax registration application system within a working day or at the latest in the early hours of the next working day on which the taxpayer fulfills the tax payment obligation at the tax authority managing the revenue.
Is there a fee for the procedure for TIN deactivation for business entities in Vietnam?
Pursuant to subsection 21, Section 2, Part II Administrative procedures promulgated together with Decision No. 2589/QD-BTC in 2023, business entities do not have to pay fees when carrying out procedures for TIN deactivation.
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