Where are authorities in Vietnam to receive application for first-time taxpayer registration?

What must be included in the application for first-time taxpayer registration in Vietnam?

Pursuant to Article 31 of the Law on Tax Administration 2019, for taxpayers who combine taxpayer registration with business registration, taxpayer registration application is the application for business registration as prescribed by law.

If the taxpayer is an organization registering directly with the tax authority, the taxpayer registration application shall include:

- The taxpayer registration form;

- Copies of valid establishment and operation license, establishment decision, investment registration certificate or equivalent documents granted by competent authorities;

- Other relevant documents.

If the taxpayer is a household, household business or individual business directly registered with the tax authority, the taxpayer registration application shall include:

- The registration form or tax return;

- Copy of the identity card or passport;

- Other relevant documents.

Sharing of information between state management agencies and tax authorities for receipt of taxpayer registration applications and TIN issuance via the interlinked single-window system on portals shall be implemented as prescribed by law.

Where are authorities in Vietnam to receive application for first-time taxpayer registration? (Internet image)

Where are authorities in Vietnam to receive application for first-time taxpayer registration?

Pursuant to Article 32 of the Law on Tax Administration 2019, 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.

Regulations on issuance of taxpayer registration certificate in Vietnam

Pursuant to Article 34 of the Law on Tax Administration 2019, 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.

Mai Thanh Loi

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