What are procedures for tax registration and issuance of tax identification number in Vietnam?

12:49, 11/07/2024

The General Department of Taxation of Vietnam has recently issued Official Dispatch 3706/TCT-KK to implement and introduce new contents of Circular 95/2016/TT-BTC on taxpayer registration.

During the period when the Tax Registration Application System has not yet been upgraded, the tax authorities (CQT) where the dependent unit is headquartered and the tax authorities managing the parent unit in Vietnam shall implement tax registration and issue tax identification numbers for dependent units as follows:

- Step 1: When the dependent unit’s tax authority receives the tax registration application dossier, they shall scan the tax registration application form No. 02-DK-TCT and send the information to the tax authorities managing the parent unit via email;

- Step 2: The tax authorities managing the parent unit shall enter the information of the dependent unit into the notification form No. 07-MST on the centralized tax management system (TMS System).

Generate a notification of the list of enterprise registration codes/tax identification numbers according to form No. 03/Qtr-DKT, scan, and send it to the tax authorities managing the dependent unit via email;

- Step 3: The tax authorities managing the dependent unit shall enter the tax registration information on the application form No. 02-DK-TCT and tax identification numbers into the TMS System to issue the tax identification numbers and return the result to the dependent unit.

For detailed content, see Official Dispatch 3706/TCT-KK issued on August 17, 2016.

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