Regulations on issuance of certificate of tax registration and TIN notification in Vietnam

Regulations on issuance of certificate of tax registration and TIN notification in Vietnam

Pursuant to Article 8 of Circular 105/2020/TT-BTC, certificates of tax registration and TIN notifications shall be granted to taxpayers as prescribed in clauses 1 and 2 Article 34 of the Law on Tax Administration 2019 and the following:

(1) Certificates of tax registration for organizations, household/individual businesses

The “certificate of tax registration” form No. 10-MST hereto appended shall be granted to organizations, household/individual businesses not specified in clauses 2, 3, 4 of Circular 105/2020/TT-BTC.

(2) Certificates of tax registration for individuals

- The tax authority shall grant the “certificate of tax registration for individuals” form No. 12-MST hereto appended to the individual filing an application for tax registration in person as prescribed in points b.1, b.2, b.4, b.5 of Clause 9 of Article 7 of Circular 105/2020/TT-BTC.

- The tax authority shall give the “Personal TIN notification” form No. 14-MST hereto appended to the income payer that applied for tax registration as prescribed in point a clause 9 Article 7 of Circular 105/2020/TT-BTC.

The income payer shall forward the TIN notification or reason for TIN rejection to every individual for further revision or supplementation. The income payer shall re-file the application for tax registration with the tax authority to enable the personal TIN to be granted as prescribed.

- For an individual who authorizes the income payer to apply for tax registration or applies for tax registration through a tax return as prescribed in points and b.3 clause 9 Article 7 of Circular 105/2020/TT-BTC, and he/she also applies for certificate of tax registration for individuals form No. 32/DK-TCT hereto appended to the tax authority, the tax authority shall grant such a certificate of tax registration for individuals, except for point b clause 4 of Circular 105/2020/TT-BTCf.

(3) Dependent TIN notification

- The tax authority shall give the “dependent’s TIN notification” form No. 21-MST hereto appended to the individual that applied for tax registration of dependent in person as prescribed in point b clause 10 Article 7 of Circular 105/2020/TT-BTC.

- The tax authority shall give the “dependent’s TIN notification, tax registration done by income payer” form No. 22-MST hereto appended to the income payer that applied for tax registration for the dependent as prescribed in point a clause 10 Article 7 of Circular 105/2020/TT-BTC.

The income payer shall forward the TIN notification or reason for TIN rejection to every individual for further revision or supplementation of the dependent’s information. The income payer shall re-file the application for tax registration with the tax authority to enable the dependent’s TIN to be granted as prescribed.

(4) TIN notification

The tax authority shall give the “TIN notification” form No. 11-MST appended to Circular 105/2020/TT-BTC to the following organizations and individuals:

- The organizations and individuals that apply for tax registration for withholding and remitting taxes as prescribed in clause 6 Article 7 of Circular 105/2020/TT-BTC.

- The individuals that apply for tax registration through the tax returns as prescribed in point b.3 clause 9 Article 7 of Circular 105/2020/TT-BTC. If the tax authority calculates the tax and issue a payment notice as per the law on tax administration, the TIN shall be stated on the payment notice.

(5)  The tax authority shall process the application for initial tax registration and then grant a certificate of tax registration and TIN notification to the taxpayer within 3 business days after receiving a duly complete application.

Regulations on issuance of certificate of tax registration and TIN notification in Vietnam (Internet image)

Regulations on re-issuance of certificate of tax registration and TIN notification in Vietnam

Pursuant to Article 9 of Circular 105/2020/TT-BTC, the certificate of tax registration and TIN notification shall be reissued to taxpayers as prescribed in clause 3 Article 34 of the Law on Tax Administration 2019 and the following:

- If the certificate of tax registration, certificate of tax registration for individuals, TIN notification, dependent’s TIN notification is lost, torn, or burnt, the taxpayer shall file an application for reissuance of certificate of tax registration or TIN notification form No. 13-MST appended to Circular 105/2020/TT-BTC with the supervisory tax authority.

- The tax authority shall re-issue the certificate of tax registration, certificate of tax registration for individuals, TIN notification, dependent’s TIN notification within 2 business days after receiving a duly completed application as prescribed.

Mai Thanh Loi

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE