When does the tax authority in Vietnam publicly disclose taxpayer registration information on the electronic information portal?
When does the tax authority in Vietnam publicly disclose taxpayer registration information on the electronic information portal?
Pursuant to Article 35 of Circular 86/2024/TT-BTC, the tax authority discloses taxpayer registration information of taxpayers on the electronic information portal of the General Department of Taxation in the following cases:
[1] The taxpayer has ceased operations and has completed the procedures for terminating the tax code (status 01)
[2] The taxpayer has ceased operations but has not completed the procedures for terminating the tax code (status 03)
[3] The taxpayer has temporarily ceased operations or business (status 05)
[4] The taxpayer is not operating at the registered address (status 06)
[5] The taxpayer has reinstated the tax code according to Notice 19/TB-DKT
[6] The taxpayer has violated legal regulations on taxpayer registration
When does the tax authority in Vietnam publicly disclose taxpayer registration information on the electronic information portal? (Image from the Internet)
Who are the subjects of taxpayer registration in Vietnam?
Pursuant to Article 30 of the Law on Tax Administration 2019, the subjects of taxpayer registration and the issuance of tax codes are regulated as follows:
Article 30. Subjects of taxpayer registration and issuance of tax codes
- Taxpayers are required to conduct taxpayer registration and are granted a tax code by the tax authority before commencing production, business activities, or incurring obligations with the state budget. Subjects of taxpayer registration include:
a) Enterprises, organizations, individuals carrying out taxpayer registration in a one-stop-shop mechanism along with business registration, cooperative registration, business registration as stipulated by the Enterprise Law and other related legal provisions;
b) Organizations, individuals not falling under the cases specified at point a of this clause shall conduct taxpayer registration directly with the tax authority as prescribed by the Minister of Finance.
- The structure of the tax code is defined as follows:
a) A 10-digit tax code is utilized for enterprises, organizations with legal status; representatives of households, business households, and other individuals;
b) A 13-digit tax code and other characters are used for dependent units and other entities;
c) The Minister of Finance provides detailed regulations for this item.
- The issuance of the tax code is regulated as follows:
a) Enterprises, economic organizations, and other organizations are issued a unique tax code to be used throughout their operation from the time of taxpayer registration until the termination of the tax code. Taxpayers with branches, representative offices, and dependent units that directly perform tax obligations will be issued a dependent tax code. In the case of enterprises, organizations, branches, representative offices, and dependent units performing taxpayer registration in a one-stop-shop mechanism along with business registration, cooperative registration, and business registration, the code on the business registration certificate, cooperative registration certificate, business registration certificate is also the tax code;
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The subjects of taxpayer registration include the following entities:
- Enterprises, organizations, individuals performing taxpayer registration in a one-stop-shop mechanism along with business registration, cooperative registration, and business registration according to regulations
- Organizations, individuals not included in the above case shall conduct taxpayer registration directly with the tax authority as prescribed by the Minister of Finance.
Where is the initial taxpayer registration dossier submitted for those conducting taxpayer registration directly with the tax authority in Vietnam?
Pursuant to Article 32 of the Law on Tax Administration 2019, the location for the submission of the initial taxpayer registration dossier is regulated as follows:
Article 32. Location for the submission of the initial taxpayer registration dossier
- Taxpayers conducting taxpayer registration along with business registration, cooperative registration, business registration, shall submit the taxpayer registration dossier at the location for submitting business registration, cooperative registration, business registration dossiers according to legal provisions.
- Taxpayers conducting taxpayer registration directly with the tax authority shall submit the taxpayer registration dossier at the following locations:
a) Organizations, business households, individuals conducting business shall submit the taxpayer registration dossier at the tax authority where the organization, business household, individual conducting business has its headquarters;
b) Organizations, individuals responsible for withholding and paying tax on behalf of another shall submit the taxpayer registration dossier at the tax authority directly managing that organization, individual;
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The location for the submission of the initial taxpayer registration dossier for taxpayers conducting taxpayer registration directly with the tax authority is as follows:
- Organizations, business households, individuals conducting business shall submit the taxpayer registration dossier at the tax authority where the organization, business household, individual conducting business has its headquarters.
- Organizations, individuals responsible for withholding and paying tax on behalf of another shall submit the taxpayer registration dossier at the tax authority directly managing that organization, individual.
- Households, individuals not conducting business shall submit the taxpayer registration dossier at the tax authority where the taxable income arises, the registered permanent residence, or the temporary residence, or where obligations with the state budget arise.
