Regulations on receipt of application for tax registration in Vietnam

Regulations on receipt of application for tax registration in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. Regulations on receipt of application for tax registration in Vietnam

Regulations on receipt of application for tax registration under Article 6 of Circular 105/2020/TT-BTC are as follows:

* Application of taxpayer

Application of taxpayer includes:

- 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 deactivation; application for TIN reactivation which is received as prescribed in clause 2, clause 3 Article 41 of the Law on Tax Administration 2019.

+ Tax authorities shall receive taxpayer registration applications from taxpayers:

++ In person at tax authorities;

++ By post; or

++ Electronically via portals of tax authorities and via the National business registration portal.

+ Tax authorities shall process taxpayer registration applications as follows:

++ In case the application is complete, announce the acceptance, and process the application within 03 working days starting from the date of receipt;

++ In case the application is incomplete, notify the taxpayer within 02 working days starting from the date of receipt.

* Receipt of application of taxpayer

- As for paper application:

The tax officer shall receive and bears 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 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 taxation sector.

* 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.

2. Regulations on notification of changes to taxpayer registration information in Vietnam

The regulations on notification of changes to taxpayer registration information in Vietnam under Article 36 of the Law on Tax Administration 2019 are as follows:

- Upon any change to taxpayer registration information, taxpayers who combine taxpayer registration with business registration shall notify the changes to taxpayer registration information together with changes to business registration information as prescribed by law.

In case taxpayers' change of address leads to change of supervisory tax authorities, taxpayers must complete tax procedures with supervisory tax authorities as prescribed in this Law before registering with business registration authorities for change of information.

- When there is any change to taxpayer registration information, taxpayers directly registered with tax authorities must notify their supervisory tax authorities within 10 working days starting from the date of changes to information.

- In case individuals authorizing their income payers to register changes to taxpayer registration information for themselves and their dependants, they must notify the income payers in no later than 10 working days starting from the date of changes to information;

The income payers shall be responsible for notifying tax authorities of the changes in no later than 10 working days starting from the date of authorization from taxpayers.

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