What are included the Application form for tax registration No. 05-DK-TCT in Vietnam according to the Circular 105? What is the time limit for issuance of taxpayer registration certificate in Vietnam?

What are included the Application form for tax registration No. 05-DK-TCT in Vietnam according to the Circular 105?

In Appendix 2 issued with Circular 105/2020/TT-BTC, there are regulations on the Application form for tax registration for non-business individuals with form No. 05-DK-TCT provided here.

Note: The tax registration declaration form with form No. 05-DK-TCT specified in Circular 105 is used for non-business individuals.

What are included the Application form for tax registration No. 05-DK-TCT in Vietnam? What is the time limit for issuance of taxpayer registration certificate in Vietnam? - image from internet

What is the time limit for issuance of taxpayer registration certificate in Vietnam?

Pursuant to Clause 1 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, the time limit for issuance of taxpayer registration certificate in Vietnam is within 03 working days starting from the date of receipt of taxpayers’ satisfactory taxpayer registration application.

What are documents included in the application for first-time taxpayer registration in case the taxpayer is an organization registering directly with the tax authority in Vietnam?

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

Application for first-time taxpayer registration

1. For taxpayers who combine taxpayer registration with business registration, taxpayer registration application is the application for business registration as prescribed by law.

2. If the taxpayer is an organization registering directly with the tax authority, the taxpayer registration application shall include:

a) The taxpayer registration form;

b) Copies of valid establishment and operation license, establishment decision, investment registration certificate or equivalent documents granted by competent authorities;

c) Other relevant documents.

3. If the taxpayer is a household, household business or individual business directly registered with the tax authority, the taxpayer registration application shall include:

a) The registration form or tax return;

b) Copy of the identity card or passport;

c) Other relevant documents.

4. Sharing of information between state management agencies and tax authorities for receipt of taxpayer registration applications and TIN issuance via the interlinked single-window system on portals shall be implemented as prescribed by law.

As regulated above, the application for first-time taxpayer registration in case the taxpayer is an organization registering directly with the tax authority in Vietnam includes:

- The registration form or tax return;

- Copy of the identity card or passport;

- Other relevant documents.

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