Time limit for first-time taxpayer registration in Vietnam

Time limit for first-time taxpayer registration in Vietnam (Internet image) 

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

1. Time limit for first-time taxpayer registration in Vietnam

Time limit for first-time taxpayer registration in Vietnam according to Article 33 of the Law on Tax Administration 2019 is as follows:

- For taxpayers who combine taxpayer registration with business registration, the time limit for taxpayer registration is the time limit for business registration as prescribed by law.

- For taxpayers directly registered with tax authorities, the time limit for taxpayer registration is 10 working days starting from the day on which:

+ The certificate of household business registration, establishment and operation license, investment registration certificate or establishment decision is granted;

+ The taxpayer inaugurates business operation for organizations that are not required to apply for business registration and household businesses and individual businesses that are required to apply for business registration but yet to be granted the business registration certificate;

+ The responsibility to deduct and pay tax on behalf of individuals arises; organizations paying tax on behalf of individuals according to business cooperation contracts and/or agreements;

+ The contract with the foreign contractor and/or subcontractors who directly declare and pay tax to tax authorities; the petroleum contract or agreement is concluded;

+ Personal income tax is incurred;

+ Tax refund in claimed;

+ Other amounts payable to the state budget are incurred.

- In case an individual does not have a TIN, his/her income payer shall apply for taxpayer registration on his/her behalf in no later than 10 working days starting from the date tax liabilities are incurred;

In case a dependant of a taxpayer does not have a TIN, the income payer shall apply for taxpayer registration for the dependant in no later than 10 working days starting from the date the taxpayer applies for dependant exemption as prescribed by law.

2. Regulations on issuance of taxpayer registration certificate in Vietnam

Regulations on issuance of taxpayer registration certificate under Article 34 of the Law on Tax Administration 2019 are as follows:

- Tax authorities shall issue taxpayer registration certificates to taxpayers within 03 working days starting from the date of receipt of taxpayers’ satisfactory taxpayer registration application as prescribed by law. Information on a taxpayer registration certificate shall include:

+ Name of the taxpayer;

+ TIN;

+ Number, date of the business registration certificate or establishment and operation license or investment registration certificate for business organizations and individuals; number, date of the establishment decision for organizations not required to apply for business registration; information of identity card, citizen identification or passport for individuals not subject to business registration;

+ Supervisory tax authority.

- Tax authorities shall inform TINs to taxpayers instead of taxpayer registration certificates in the following cases:

+ An individual authorizes his/her income payer to apply for taxpayer registration on behalf of the individual and his/her dependants;

+ An individual applies for taxpayer registration through the tax declaration dossier;

+ An organization or individual applies for taxpayer registration so as to deduct and pay tax on taxpayers’ behalf;

+ An individual applies for taxpayer registration for his/her dependant(s).

- In case the taxpayer registration certificate or TIN notification is lost or damaged, tax authorities shall reissue it within 02 working days starting from the date of receipt of the satisfactory application from the taxpayer as prescribed by law.

3. Receiving authorities of tax registration dossier in Vietnam

Receiving authorities of tax registration dossier in Vietnam under Article 32 of the Law on Tax Administration 2019 is as follows:

- For taxpayers who combine taxpayer registration with business registration, the taxpayer registration application and the business registration application shall be submitted to the same authority as prescribed by law.

- Taxpayers directly registered with tax authorities shall submit their applications as follows:

+ Organizations, household businesses and individual businesses shall submit their applications to tax authorities of the areas where their headquarters are located;

+ Organizations and individuals responsible for withholding and paying tax on taxpayers’ behalf shall submit their applications to their supervisory tax authorities;

+ Non-business households and individuals shall submit their taxpayer registration applications to tax authorities where taxable income is incurred, where permanent residence or temporary residence is registered or where amounts payable to the state budget are incurred.

- Individuals authorizing their income payers to apply for taxpayer registration of themselves and their dependants shall submit their taxpayer registration applications to the income payers.

The income payers shall be responsible for preparing and submitting such taxpayer registration applications to their supervisory tax authorities.

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