Dossier for Change of Taxpayer Registration Information When Business Household Changes Address

According to the provisions at Point a, Clause 2, Article 13 of Circular 95/2016/TT-BTC:

In the case of changing taxpayer registration information leading to a change in the managing tax authority, it refers to instances where enterprises, economic organizations, other organizations, households, groups of individuals, and individual businesses managed by the Tax Department change their headquarters' address within the same province or centrally-run city but in a different district, county, or city under provincial jurisdiction.

Therefore, if your household business changes the headquarters' address from district-level town Tu Son, Bac Ninh province to Bac Ninh City, Bac Ninh province, it leads to a change in the managing tax authority.

According to Point b, Clause 2, Article 13 of Circular 95/2016/TT-BTC, the dossier for changing taxpayer registration information is specified as follows:

* At the tax authority where the taxpayer is relocating from (tax authority in district-level town Tu Son):

- Declaration form for Adjusting taxpayer registration information, form number 08-MST issued together with Circular 95/2016/TT-BTC;

- A non-authenticated copy of the Certificate of household business registration with changes in the taxpayer registration information on the taxpayer registration certificate, tax code notification (if any);

- A non-authenticated copy of a valid Citizenship Identity Card or Identification Card (for individuals holding Vietnamese nationality); a non-authenticated copy of a valid passport (for individuals with foreign nationality and overseas Vietnamese) if the taxpayer registration information on these documents has changed.

* At the tax authority where the taxpayer is relocating to (tax authority in Bac Ninh City):

- Notification of the taxpayer relocating issued according to form number 09-MST issued together with Circular 95/2016/TT-BTC by the tax authority where the taxpayer is relocating from;

- A non-authenticated copy of the Certificate of household business registration (for households, groups of individuals, and individual businesses that must register for business according to regulations) or the Establishment and Operation License or equivalent License issued by the competent authority at the new address.

Respectfully!