Circular No. 105/2020/TT-BTC: Guidelines for receipt of application for tax registration of taxpayer in Vietnam

According to Article 6 of the Circular No. 105/2020/TT-BTC of the Ministry of Finance of Vietnam, receipt of application for tax registration is guided as follows:

1. Application of taxpayer

Application for tax registration includes application for initial tax registration; application for amendments to tax registration; notification of business/operation suspension or business/operation resumption ahead of schedule; application for TIN (taxpayer identification number) deactivation; application for TIN reactivation which is received as prescribed in clause 2, clause 3 Article 41 of the Law on Tax Administration of Vietnam.

2. Receipt of application of taxpayer

- As for paper application:

The tax officer shall receive and bear an acknowledgement stamp on the application for tax registration, specify the date of receipt, number of documents according to the list of documents for an application for tax registration filed in person with the tax authority. The tax officer shall make a written appointment to return the result for an application for which the tax authority must return the result, processing time for every category of application received. If the application for tax registration is sent by post, the tax officer shall bear the acknowledgement stamp, the date of receipt and number the document as stipulated by the tax authority.

The tax officer shall verify the application for tax registration. If the application is incomplete which requires further explanation and supplementation of information and documentation, the tax authority shall give a notice to the taxpayer using form No. 01/TB-BSTT-NNT in Appendix II to Decree No. 126/2020/ND-CP dated October 19, 2020 within 2 business days after the date of receipt of the application.

- As for e-application for tax registration: The application shall be received in accordance with regulation of the Ministry of Finance on electronic transactions in the taxation sector.

3. Receipt of decisions, documents from competent authorities

- As for paper decisions, documents:

The tax officer shall receive and bear an acknowledgement stamp and the dates of receipt on decisions or documents from competent authorities.

If the decision or document is sent by post, the tax officer shall bear an acknowledgement stamp and the date of receipt on the decision or document, and number the decision or document stipulated by the tax authority.

- As for e-decisions or documents: The receipt of e-decisions or documents from competent authorities shall comply with regulations on electronic transactions in finance and taxation sectors.

View more details at the Circular No. 105/2020/TT-BTC of the Ministry of Finance of Vietnam, effective from January 17, 2021.

Thuy Tram

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