What are regulations on amendments to tax registration together with alternation of supervisory tax authority in Vietnam?
Regarding guidelines for tax registration, what are regulations on amendments to tax registration together with alternation of supervisory tax authority in Vietnam? Thank you!
What are regulations on amendments to tax registration together with alternation of supervisory tax authority in Vietnam? - image from internet
Pursuant to Clause 2 Article 10 of the Circular 105/2020/TT-BTC stipulating amendments to tax registration together with alternation of supervisory tax authority in Vietnam:
a) If the taxpayer that previously applied for tax registration together with enterprise/cooperative/business registration relocates the headquarters to another province or central-affiliated city (hereinafter referred to as province) or another district but within the same province resulting in alternation of the supervisory tax authority,
The taxpayer shall file an application for amendments to tax registration with the supervisory tax authority (the tax authority in charge of the old location) to complete the tax-related procedures before applying for change of the headquarters to the business/cooperative registration authority.
The application filed with the tax authority in charge of the old location includes: Application form for amendments to tax registration No. 08-MST hereto appended.
After receiving the notice of taxpayer’s relocation form No. 09-MST hereto appended from the tax authority in charge of the old location, the enterprise/cooperative shall apply for change of headquarters to the business/cooperative registration authority as per the law on business/cooperative registration.
b) The taxpayer subject to direct tax registration with the tax authority as prescribed in point a, b, c, d, dd, h, i, n clause 2 Article 4 hereof, upon relocation of headquarters to another or another district but within the same province resulting in alternation of the supervisory tax authority, shall:
b.1) At the tax authority in charge of the old location
The taxpayer shall file an application for amendments to tax registration with the supervisory tax authority (the tax authority in charge of the old location). The application for amendments to tax registration:
- As for the taxpayer provided for in point a, b, c, dd, h, or n clause 2 Article 4 hereof, the application includes:
+ Application form for amendments to tax registration No. 08-MST hereto appended;
+ Copy of establishment and operation license, or certificate of household business registration, equivalent document issued by the competent authority if the address thereon is changed.
- As for the taxpayer provided for in point d clause 2 Article 4 hereof, the application includes: Application form for amendments to tax registration No. 08- hereto appended.
- As for the household/individual business mentioned in point i clause 2 Article 4 hereof, the application includes:
+ Application form for amendments to tax registration No. 08-MST hereto appended or the tax return as per the law on tax administration;
+ Copy of certificate of household business registration issued by the competent authority according to the new address (if any);
+ Copy of unexpired citizen identification card or ID card, for a Vietnamese nationality individual; copy of unexpired passport, for foreign national or overseas Vietnamese if the tax registration information thereon is changed.
b.2) At the tax authority in charge of the new location
b.2.1) The taxpayer shall file an application for amendments to tax registration with the tax authority in charge of the new location within 10 business days after the tax authority in charge of the new location issues a notice of taxpayer’s relocation form No. 09-MST hereto appended. In specific:
- The taxpayer provided for in point a, b, d, dd, h, or n clause 2 Article 4 hereof shall file an application with the Department of Taxation of province where the new headquarters is located.
- The taxpayer being the artel provided for in point a clause 2 Article 4 hereof shall file an application with the Sub-department of Taxation or regional Sub-department of Taxation of district where the new headquarters is located.
- The taxpayers specified in point c clause 2 Article 4 hereof shall file an application with the Department of Taxation where they are headquartered, for those established by central agencies and provincial authorities; or to the Sub-department of Taxation or regional Sub-department of Taxation where they are headquarters, for those established by district authorities).
- The taxpayers being household/individual businesses specified in point i clause 2 Article 4 hereof shall file an with the Sub-department of Taxation or regional Sub-department of Taxation where the new place of business is located.
b.2.2) The application for amendments to tax registration includes:
- The application form for relocation to the tax authority in charge of the new location No. 30/DK-TCT hereto appended.
- Copy of establishment and operation license, or certificate of household business registration, equivalent document issued by the competent authority if the address thereon is changed.
Best regards!
