New guidelines on tax registration in Vietnam will be applied from January 01, 2021

According to the Circular No. 105/2020/TT-BTC of the Ministry of Finance, tax registration in Vietnam from January 17, 2021 will be carried out as follows:

1. Components of the tax registration application

Applicant prepares tax registration application, including:

- 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.

(Clause 1 Article 6 of the Circular No. 105/2020/TT-BTC)

Word files of all the latest tax registration forms in 2021.

2. Tax registration procedures from January 17, 2021

Step 1: Prepare application

Step 2: Submit application

Taxpayers choose to submit tax registration application through the following forms:

-  in person at tax authorities;

- by post; or

- electronically via portals of tax authorities and via the National business registration portal on enterprise registration, cooperative registration, business registration.

Step 3: 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.

Step 4: Return results

3. Receiving authorities

For application for first-time taxpayer registration, receiving authorities are determined as follows:

- Business entities and affiliated entities (except artels) in the following cases shall file applications for initial tax registration with the Department of Taxation where they are headquartered:

+ Enterprises operating in the sectors of insurance, accounting, auditing, lawyers, notarization, or other specialized sectors that are not required for enterprise registration at business registration authorities as per the specialized laws;

+ Public sector entities, business entities of armed forces; business entities of political organizations, socio-political organizations, social organizations, socio-professional organizations that conduct business as prescribed by law but are not required to apply for enterprise registration at business registration authorities; organizations of neighbor countries on land with Vietnam that conduct sale, barter at border marketplaces, checkpoint marketplaces and marketplaces in checkpoint economic zones; representative offices of foreign organizations in Vietnam; artels that are established and operating under the Civil Code of Vietnam.

- The other organizations and affiliated entities in the following cases shall file applications for initial tax registration with the Department of Taxation where they are headquartered, for those established by central agencies and provincial authorities; or to Sub-department of Taxation or regional Sub-department of Taxation where they are headquarters, for those established by district authorities and where the artels are headquartered:

+ Organizations established by competent authorities without production or business operation but taking on liabilities to government budget;

+ Other entities, households and individuals taking on liabilities to the government budget.

4. Time limit for processing application

Within 03 working days starting from the date of receipt of taxpayers’ satisfactory taxpayer registration application as prescribed by law. (Clause 1 Article 34 of the Law on Tax Administration 2019 of Vietnam)

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Thuy Tram

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