Guidelines for changing taxpayer registration information are required when changing from ID card to CID card in Vietnam

Hello, Lawnet would like to answer the following:

1. Changes to taxpayer registration information are required when changing from ID card to CID card

Pursuant to Clauses 2 and 3, Article 36 of the Law on Tax Administration 2019:

- When there is any change to taxpayer registration information, taxpayers directly registered with tax authorities must notify their supervisory tax authorities within 10 working days starting from the date of changes to information.

- In case individuals authorizing their income payers to register changes to taxpayer registration information for themselves and their dependants, they must notify the income payers in no later than 10 working days starting from the date of changes to information; the income payers shall be responsible for notifying tax authorities of the changes in no later than 10 working days starting from the date of authorization from taxpayers.

Thus, taxpayers who change from a 9-digit ID card (used to register for a personal tax code) to a chip-mounted CID card need to be updated to the new CID card number according to regulations.

In case of changing from a 12-digit ID card, a barcode CID card to a chip-mounted CID, there is no need to change tax registration information.

Taxpayers can make their own notification of changes in information directly to the tax office or make changes through an income-paying organization where they are working.

2. Applications and procedures for changing taxpayer registration information

Pursuant to Clause 3, Article 10 of Circular 105/2020/TT-BTC, applications and procedures for changing taxpayer registration information are prescribed as follows:

Option 1: Directly at the tax office

Step 1: Prepare documents

The application includes:

- Application form for amendments to tax registration No. 08-MST issued together with Circular 105/2020/TT-BTC.

Download Form No. 08-MST: Download

- Copy of unexpired citizen identification card or ID card, for an Vietnamese nationality individual; copy of unexpired passport, for a foreign national or overseas Vietnamese, if the tax registration information thereon is changed.

Step 2: Submit the application

Submit the application at the Sub-department of Taxation, the Sub-department of Taxation in the area where the individual registers his/her permanent residence or temporary residence (in case the individual does not work at the income-paying agency).

Within 3 business days after receiving a duly completed application from the taxpayer, the supervisory tax authority of the taxpayer shall update the changed information in the tax registration system; and issue a certificate of tax registration or TIN notification with updated information.

Option 2: Submit through income payer

The application for amendments to tax registration includes:

- A letter of authorization (if the taxpayer has not authorized the income payer before)

- Copies of documents having changes related to the tax registration of the taxpayer or his/her dependent(s).

- The income payer shall consolidate amendments to tax registration of the individual or dependent(s) in a single application form for tax registration No. 05-DK-TH-TCT or 20-DK-TH-TCT hereto appended and file it with their supervisory tax authority.

Best regard!

Please Login to be able to download