To deploy business registration and tax registration for business households in Vietnam

To deploy business registration and tax registration for business households in Vietnam

The General Department of Taxation guides the implementation of business household registration and tax registration with the business registration agency as follows:

- Scope of implementation:

Official Dispatch 2749/TCT-KK applies to business households specified in Clause 1, Article 79 of Decree 01/2021/ND-CP regulating business households.

Business households and individuals not subject to Clause 1, Article 79 of Decree 01/2021/ND-CP shall register for tax at the tax authority according to the provisions of Circular 105/2021/TT-BTC and Current tax registration management process.

- Implementation time: The joint business registration and tax registration for business households will be implemented from July 1, 2023 (From the effective date of Circular 02/2023/TT-BKHDT).

- Plan to deploy and upgrade applications to meet interoperability:

+ Phase 1 (Implemented from July 1, 2023): The TMS system upgrades the application to meet the information exchange for registration transactions of establishing new business households and business locations of business households.

+ Phase 2 (Expected to be implemented on September 1, 2023): Upgrade the TMS system to meet the transmission and reception of information with remaining transactions.

- The Tax Department organizes, thoroughly grasps, disseminates, and fully propagates the contents of the above documents and provides instructions in this official dispatch to tax departments/teams. at the Department of Taxation, Sub-Department of Taxation, and Regional Sub-Department of Taxation; organize propaganda and guidance in many forms for taxpayers who are business households and individuals doing business in the area to know and implement.

The Department of Taxation, Sub-Department of Taxation, and Regional Sub-Department of Taxation closely coordinate with the business registration agency in the area to deploy, implement, and answer taxpayer problems related to business registration and tax registration for business households.

More details can be found in Official Dispatch 2749/TCT-KK, issued on July 4, 2023.

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