What is the time limit for first-time taxpayer registration for taxpayers who are individuals registering directly with the tax authority in Vietnam?

What does the application for first-time taxpayer registration for taxpayers who are individuals registering directly with the tax authority in Vietnam include?

Pursuant to Article 31 of the Law on Tax Administration 2019 stipulating the application for first-time taxpayer registration in Vietnam:

Article 31. Application for first-time taxpayer registration

1. Taxpayers registering concurrently with business registration, cooperative registration, or business operation registration, the taxpayer registration dossier is the dossier for business registration, cooperative registration, or business operation registration as prescribed by law.

2. For taxpayers who are organizations directly registering with the tax authority, the taxpayer registration dossier includes:

a) Taxpayer registration declaration form;

b) A copy of the establishment and operation license, establishment decision, investment registration certificate, or other equivalent documents issued by the competent authority that are still valid;

c) Other related documents.

3. For taxpayers who are households, business households, or individuals directly registering with the tax authority, the taxpayer registration dossier includes:

a) Taxpayer registration declaration form or tax declaration form;

b) A copy of the identity card, a copy of the citizen identity card, or a copy of the passport;

c) Other related documents.

4. The connection of information between state management agencies and the tax authority to receive the taxpayer registration dossier and issue the tax code on a one-stop-shop mechanism through the electronic portal is implemented according to relevant legal regulations.

Thus, the application for first-time taxpayer registration for taxpayers who are individuals registering directly with the tax authority includes:

- Taxpayer registration declaration form or tax declaration form

- A copy of the identity card, a copy of the citizen identity card, or a copy of the passport

- Other related documents

What is the time limit for first-time taxpayer registration for taxpayers who are individuals registering directly with the tax authority in Vietnam? (Image from Internet)

What is the time limit for first-time taxpayer registration for taxpayers who are individuals registering directly with the tax authority in Vietnam?

Pursuant to Article 33 of the Law on Tax Administration 2019 stipulating the deadline for initial taxpayer registration in Vietnam:

Article 33. Time limit for first-time taxpayer registration

1. Taxpayers registering concurrently with business registration, cooperative registration, or business operation registration, the deadline for taxpayer registration is the deadline for business registration, cooperative registration, or business operation registration as prescribed by law.

2. For taxpayers directly registering with the tax authority, the deadline for taxpayer registration is 10 working days from the following days:

a) The day they are issued the household business registration certificate, establishment and operation license, investment registration certificate, or establishment decision;

b) The day business operations commence for organizations not subject to business registration or for business households and individuals subject to business registration but have not yet been issued a business registration certificate;

c) The day they incur the obligation to withhold and submit taxes; the organization submits on behalf of individuals under a cooperative business contract or documents;

[...]

Thus, the time limit for first-time taxpayer registration for taxpayers who are individuals registering directly with the tax authority in Vietnam is 10 working days from the following days:

- The day they are issued the household business registration certificate, establishment and operation license, investment registration certificate, or establishment decision

- The day business operations commence for organizations not subject to business registration or for business households and individuals subject to business registration but have not yet been issued a business registration certificate

- The day they incur the obligation to withhold and submit taxes; the organization submits on behalf of individuals under a cooperative business contract or documents

- The day of signing the contract for primary contractors or subcontractors declaring tax directly with the tax authority; the day of signing the contract or petroleum agreement

- The day they incur personal income tax obligations

- The day they incur tax refund demands

- The day they incur other obligations with the state budget

What information is included in the taxpayer registration certificate in Vietnam?

Pursuant to Article 34 of the Law on Tax Administration 2019 stipulating the information included in the taxpayer registration certificate is as follows:

- Name of the taxpayer

- Tax identification number

- Number, date, month, and year of the business registration certificate or the establishment and operation license or investment registration certificate for organizations, business individuals

- Number, date, month, and year of the establishment decision for organizations not subject to business registration

- Information from the identity card, citizen identity card, or passport for individuals not subject to business registration

- Tax authority directly managing the taxpayer