What documents are included in the application for tax registration of household businesses in Vietnam? Is it permissible to re-issue taxpayer registration certificate in Vietnam?

What documents are included in the application for tax registration of household businesses in Vietnam?

Pursuant to Clause 8 Article 7 of the Circular 105/2020/TT-BTC, required documents in an application for tax registration of household business include:

- Application form for tax registration No. 03-DK-TCT hereto appended or tax return of household/individual business as per the law on tax administration;

- Schedule of affiliated stores and shops No. 03-DK-TCT-BK01 hereto appended (if any);

- Copy of certificate of household business registration (if any);

- Copy of unexpired citizen identification card or ID card, for a Vietnamese nationality individual; copy of unexpired passport, for a foreign national or overseas Vietnamese.

What documents are included in the application for tax registration of household businesses in Vietnam? Is it permissible to re-issue taxpayer registration certificate in Vietnam? - image from internet

Is it permissible to re-issue lost taxpayer registration certificate in Vietnam?

Pursuant to Clause 3 Article 34 of the Law on Tax Administration in 2019 stipulating issuance of taxpayer registration certificate:

Issuance of taxpayer registration certificate

1. Tax authorities shall issue taxpayer registration certificates to taxpayers within 03 working days starting from the date of receipt of taxpayers’ satisfactory taxpayer registration application as prescribed by law. Information on a taxpayer registration certificate shall include:

a) Name of the taxpayer;

b) TIN;

c) Number, date of the business registration certificate or establishment and operation license or investment registration certificate for business organizations and individuals; number, date of the establishment decision for organizations not required to apply for business registration; information of identity card, citizen identification or passport for individuals not subject to business registration;

d) Supervisory tax authority.

2. Tax authorities shall inform TINs to taxpayers instead of taxpayer registration certificates in the following cases:

a) An individual authorizes his/her income payer to apply for taxpayer registration on behalf of the individual and his/her dependants;

b) An individual applies for taxpayer registration through the tax declaration dossier;

c) An organization or individual applies for taxpayer registration so as to deduct and pay tax on taxpayers’ behalf;

d) An individual applies for taxpayer registration for his/her dependant(s).

3. In case the taxpayer registration certificate or TIN notification is lost or damaged, tax authorities shall reissue it within 02 working days starting from the date of receipt of the satisfactory application from the taxpayer as prescribed by law.

As regulated above, in case the taxpayer registration certificate is lost, tax authorities shall reissue it within 02 working days starting from the date of receipt of the satisfactory application from the taxpayer as prescribed by law.

What is the time limit for first-time taxpayer registration in Vietnam?

Pursuant to Article 33 of the Law on Tax Administration in 2019 stipulating the time limit for first-time taxpayer registration in Vietnam:

- For taxpayers who combine taxpayer registration with business registration, the time limit for taxpayer registration is the time limit for business registration as prescribed by law.

- For taxpayers directly registered with tax authorities, the time limit for taxpayer registration is 10 working days starting from the day on which:

+ the certificate of household business registration, establishment and operation license, investment registration certificate or establishment decision is granted;

+ the taxpayer inaugurates business operation for organizations that are not required to apply for business registration and household businesses and individual businesses that are required to apply for business registration but yet to be granted the business registration certificate;

+ the responsibility to deduct and pay tax on behalf of individuals arises; organizations paying tax on behalf of individuals according to business cooperation contracts and/or agreements;

+ the contract with the foreign contractor and/or subcontractors who directly declare and pay tax to tax authorities; the petroleum contract or agreement is concluded;

+ personal income tax is incurred;

+ tax refund in claimed;

+ other amounts payable to the state budget are incurred.

- In case an individual does not have a TIN:

+ His/her income payer shall apply for taxpayer registration on his/her behalf in no later than 10 working days starting from the date tax liabilities are incurred;

+ In case a dependant of a taxpayer does not have a TIN, the income payer shall apply for taxpayer registration for the dependant in no later than 10 working days starting from the date the taxpayer applies for dependant exemption as prescribed by law.