Which regulation is the dossier for changing taxpayer registration information processed under?

The dossier for changing taxpayer registration information is processed according to the provisions of Clause 1, Article 11 of Circular 105/2020/TT-BTC. To be specific:

Taxpayers who change taxpayer registration information as prescribed in Clause 1, Clause 3, Article 10 of this Circular

- In case of changes to information not included on the Certificate of taxpayer registration or Tax identification number notification:

Within 02 (two) working days from the date of receiving the complete dossier from the taxpayer, the tax authority directly managing the taxpayer is responsible for updating the changed information into the taxpayer registration application system.

- In case of changes to information on the Certificate of taxpayer registration or Tax identification number notification:

Within 03 (three) working days from the date of receiving the complete dossier from the taxpayer, the tax authority directly managing the taxpayer is responsible for updating the changed information into the taxpayer registration application system; simultaneously issuing the updated Certificate of taxpayer registration or Tax identification number notification.

Sincerely.