Changing taxpayer registration information without changing the direct tax authority managing the taxpayer in Vietnam

Changing taxpayer registration information without altering the directly managing tax authority is stipulated in Clause 1, Article 10 of Circular 105/2020/TT-BTC. Specifically:

a) Taxpayers as defined in Points a, b, c, d, dd, e, h, i, n, Clause 2, Article 4 of this Circular shall submit their dossiers to the directly managing tax authority as follows:

a.1) The dossier for changing taxpayer registration information for taxpayers as defined in Points a, b, c, dd, h, n, Clause 2, Article 4 of this Circular includes:

- The adjustment and supplement declaration form for taxpayer registration, Form 08-MST, issued together with this Circular;

- A copy of the Establishment and Operation License, or the Certificate of Registration of Dependent Unit Operations, or Decision of Establishment, or an equivalent license issued by a competent authority if the information on these documents has changed.

a.2) The dossier for changing taxpayer registration information for taxpayers as defined in Point d, Clause 2, Article 4 of this Circular includes: The adjustment and supplement declaration form for taxpayer registration, Form 08-MST, issued together with this Circular.

a.3) The dossier for changing taxpayer registration information for foreign suppliers as stipulated in Point e, Clause 2, Article 4 of this Circular shall comply with the provisions of the Circular by the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration.

a.4) The dossier for changing taxpayer registration information for business households and individual businesses as defined in Point i, Clause 2, Article 4 of this Circular includes:

- The adjustment and supplement declaration form for taxpayer registration, Form No. 08-MST, issued together with this Circular, or the tax declaration dossier as provided by tax administration law;

- A copy of the Certificate of Business Household Registration if the information on the Certificate of Business Household Registration has changed;

- A copy of the Citizen Identification Card or a valid copy of the Identification Card for individuals with Vietnamese nationality; a valid copy of the Passport for individuals with foreign nationality and individuals with Vietnamese nationality residing abroad if the information on these documents has changed.

b) Taxpayers being contractors or investors participating in petroleum contracts as stipulated in Point h, Article 4 of this Circular, when transferring contributed capital in an economic organization or transferring a part of the right to participate in the petroleum contract, shall submit the dossier for changing taxpayer registration information at the Tax Department where the operator is headquartered.

The dossier for changing taxpayer registration information in Vietnam includes the adjustment and supplement declaration form for taxpayer registration, Form 08-MST, issued together with this Circular.

Sincerely.