Circular No. 105/2020/TT-BTC guidance on tax registration

CIRCULAR
Providing guidance on tax registration
^__________

Pursuant to the Law No. 38/2019/QH14 on Tax Administration dated June 13, 2019;

Pursuant to the Laws on taxes, fees, charges, other revenues payable to the State budget, and guiding documents;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government's Decree No. 87/2017/ND-CP dated July 26, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Taxation,

The Minister of Finance promulgates the Circular providing guidance on tax registration.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular details regulations on the subjects who shall directly make tax registration at tax offices as specified at Point b, Clause 1, Article 30 of the Law on Tax Administration; the structure of tax identification numbers; the dossiers, procedures and Forms for tax registration (including first-time registration; grant of tax registration certificates, notification of tax identification numbers; notification of tax registration information modification; notification of business suspension; invalidation of tax identification numbers; restoration of tax identification numbers; tax registration in case of reorganization of enterprises or organizations) as specified at Point c, Clause 2, Article 30 and Articles 31, 34, 36, 37, 38, 39, 40 of the Law on Tax Administration.

Article 2. Subjects of application

Subjects of application specified in this Circular include: Taxpayers; tax administration offices; tax administration officers; other relevant State agencies, organizations and individuals as specified in Article 2 of the Law on Tax Administration.

Article 3. Interpretation of terms

In this Circular, the terms below are construed as follows:

1. "Managing units" are taxpayers with affiliates.

2. "Affiliates of an enterprise or cooperative" are branches or representative offices of an enterprise or cooperative as specified by the law provisions on enterprise and cooperative registration.

3. "Business location of an enterprise or cooperative" shall comply with the law provisions on enterprise and cooperative registration.

4. "Affiliates of an economic organization or other organization" are branches, representative offices, other specific places where the operation and business of such organization is conducted.

5. "Business location of a business household or individual" is a store, shop, or other specific place where such business household or individual conducts business.

6. "Petroleum contracts” are contracts or agreements on petroleum exploration, development and exploitation as specified in the Petroleum Law.

7. "Income payers" are organizations or individuals paying income from wages and remuneration that make tax registration for the employees and their dependents.

8. "System of tax registration applications" is a component of the System of Applications for Centralized Tax Administration, which is developed and managed by the General Department of Taxation and exploited synchronously by the entire tax sector for tax administration and registration.

9. "National information system on enterprise and cooperative registration" is a professional information system on enterprise and cooperative registration of business and cooperative registration agencies as specified by the law provisions on enterprise and cooperative registration.

Article 4. Subjects of tax registration

1. Subjects of tax registration include:

a) Taxpayers subject to tax registration under the inter-agency single-window mechanism as specified at Point a, Clause 1, Article 30 of the Law on Tax Administration.

b) Taxpayers subject to making tax registration directly at tax offices as specified at Point b, Clause 1, Article 30 of the Law on Tax Administration.

2. Taxpayers subject to making tax registration directly at tax offices include:

a) Enterprises operating in securities, insurance, accounting, audit, law practice, notarization, or other specialized areas which are not required to make enterprise registration at business registration agencies in accordance with the law provisions on their areas (hereinafter collectively referred to as economic organizations).

b) Non-business units; economic organizations of the armed forces; economic organizations of political organizations, socio-political organizations, social organizations or socio-professional organizations legally conducting business but not required to make enterprise registration at business registration agencies; organizations of countries sharing land borders with Vietnam that purchase, sell and exchange goods at border marketplaces, border-gate marketplaces or marketplaces in border-gate economic zones; representative offices of foreign organizations in Vietnam; cooperative groups established and operating under the Civil Code (hereinafter collectively referred to as economic organizations).

c) Organizations established by competent agencies that do not carry out production and business activities but have obligations toward the state budget (hereinafter collectively referred to as other organizations).

d) Foreign organizations and individuals, Vietnam-based organizations using foreign humanitarian aid or non-refundable aid to purchase value-added tax-liable goods and services in Vietnam for providing non-refundable aid or humanitarian aid; Vietnam-based diplomatic and representative missions, consulates and representative offices of international organizations that are eligible for value-added tax refund with regard to entities eligible for diplomatic privileges and immunities; ODA project owners eligible for value-added tax refund, and representative offices of ODA project donors, organizations designated by the foreign donors to manage non-refundable ODA programs and projects (hereinafter collectively referred to as other organizations).

dd) Foreign organizations without legal person status in Vietnam and foreign individuals practicing independent business in Vietnam in accordance with Vietnam's laws that earn incomes generated in Vietnam or have tax obligations in Vietnam (hereinafter collectively referred to as foreign contractors or sub-contractors).

e) Overseas service providers without permanent establishments in Vietnam doing e-commerce activities, digital-based business and other services with organizations and individuals in Vietnam (hereinafter collectively referred to as overseas service providers).

g) Enterprises, cooperatives, economic organizations, other organizations, and individuals responsible for withholding and paying tax on behalf of other taxpayers who must declare and determine such tax obligations separately from their tax obligations in accordance with the law provisions on tax administration (except for income payers upon withholding or paying personal income tax amounts); Commercial banks, providers of intermediary payment services, or organizations or individuals authorized by overseas service providers that are responsible for declaring, withholding and paying tax on behalf of overseas service providers (hereinafter collectively referred to as organizations and individuals withholding and paying tax for others). Income payers, when withholding or paying personal income tax on behalf of the income receivers, using their issued tax identification numbers to declare the personal income tax that they must withhold or pay.

h) Executive officers, joint operating companies, joint-venture enterprises, organizations assigned by the Vietnamese Government to receive dividends for Vietnam from oil and gas wells in overlapping areas, contractors and investors participating in petroleum contracts or agreements, and the parent company - the Vietnam Oil and Gas Group that represents the host country to receive dividends from petroleum contracts or agreements.

i) Households, individuals engaged in production and trade in goods, and provision of services, including individuals of countries sharing land borders with Vietnam who purchase, sell, and exchange goods at border marketplaces, border-gate marketplaces or marketplaces in border-gate economic zones (hereinafter collectively referred to as business households or individuals).

k) Individuals that earn incomes liable to personal income tax (except business individuals).

l) Individuals who are dependents as specified by the law provisions on personal income tax.

m) Organizations and individuals authorized by tax offices to collect taxes.

n) Other organizations, households and individuals that have obligations to the State budget.

Article 5. Structure of tax identification numbers

1. Structure of tax identification numbers

N₁N₂N₃N₄N₅N₆N₇N₈N₉N₁₀ - N₁₁N₁₂N₁₃

In which:

- The first two numerals N₁N₂ represent the region code.

- The subsequent seven numerals N₃N₄N₅N₆N₇N₈N₉ are assigned according to a given structure in an ascending order from 0000001 to 9999999.

- N₁₀ is the control numeral.

- The three numerals N11N12N13 represent an ordinal number starting from 001 to 999.

- Hyphen (-) is used to separate the first 10 numerals from the last 3 numerals.

2. The enterprise identification numbers, the cooperative identification numbers, the identification numbers of affiliates of enterprises or cooperatives granted under the law provisions on enterprise and cooperative registration, are tax identification numbers.

3. Classification of tax identification numbers

a) The 10-digit tax identification numbers shall be granted to enterprises, cooperatives, organizations with legal person status or organizations without legal status but directly incurring tax obligations; representatives of households, business households and other individuals (hereinafter collectively referred to as independent units).

b) The 13-digit tax identification numbers with a hyphen (-) separating the first 10 and the last 3 numerals shall be granted to the affiliates and other entities.

c) Taxpayers being economic organizations or other organizations specified at Points a, b, c, d, n, Clause 2, Article 4 hereof with full legal status or without legal status but directly incurring tax obligations and being accountable for all their obligations before the laws shall be granted 10-digit tax identification numbers; legally established affiliates of the above-mentioned taxpayers, if tax obligations incur and they directly declare and pay the taxes, shall be granted 13-digit tax identification numbers.

d) Foreign contractors, sub-contractors specified at Point dd, Clause 2, Article 4 hereof, who register to pay contractor tax directly to the tax offices, shall be granted 10-digit tax identification numbers to each contract.

In cases where a foreign contractor enters into a partnership with a Vietnamese economic organization to do business in Vietnam under a contract and the partners form the Partnership Management Board, and this Board practices cost-accounting and opens a bank account and issues invoices or the Vietnam-based economic organization to the partnership is responsible for cost-accounting and shares profits to the partners, they shall be issued 10-digit tax identification numbers to make tax declaration and payment for the contract.

In cases where foreign contractors or sub-contractors have offices in Vietnam and have their contractor tax declared, withheld, and paid by the Vietnamese parties on behalf of them, such foreign contractors or sub-contractor shall be granted 10-digit tax identification numbers to declare all other tax obligations (except for contractor tax) in Vietnam and provide their tax identification numbers to the Vietnamese parties.

dd) Overseas service providers specified at Point e, Clause 2, Article 4 hereof which do not have tax identification numbers in Vietnam shall be granted 10-digit tax identification numbers when making direct tax registration at the tax offices. Overseas service providers shall use the issued tax identification numbers to directly declare and pay taxes or provide their tax identification numbers to their authorized organizations and individuals in Vietnam, or commercial banks, organizations providing intermediary payment services, to withhold or pay the taxes, and make a list on the withheld taxes in Vietnam for the overseas service providers.

e) Organizations and individuals withholding and paying tax for others as specified at Point g, Clause 2, Article 4 hereof shall be granted 10-digit tax identification numbers (hereinafter collectively referred to as tax identification numbers for tax payment for others) to declare and pay the taxes for foreign contractors, sub-contractors, overseas service providers, organizations and individuals participating in business cooperation contracts or agreements. Foreign contractors or sub-contractors specified at Point dd, Clause 2, Article 4 hereof, whose contractor taxes are declared and paid by the Vietnamese parties on behalf of them, shall be granted 13-digit tax identification numbers corresponding tax identification numbers for tax payment for others of their Vietnamese parties to certify the fulfillment of contractor tax obligations in Vietnam.

When the taxpayers modify their tax registration information, suspend their operations, or resume their operations ahead of time, invalidate their tax identification numbers, or restore their tax identification numbers according to the law provisions, the tax identification numbers of payment substitute shall be updated corresponding to the taxpayers’ tax identification number information and status. The taxpayers are not required to submit dossiers as specified in Chapter II hereof for tax identification numbers for tax payment for others.

g) Executive officers, joint operating companies, joint-venture enterprises, organizations assigned by the Vietnamese Government to receive dividends for Vietnam from oil and gas wells in overlapping areas specified at Point h, Clause 2, Article 4 hereof shall be granted 10-digit tax identification numbers to each petroleum contract, agreement, or equivalent document. Contractors and investors participating in petroleum contracts shall be granted 13-digit tax identification numbers corresponding to the 10-digit tax identification numbers of each petroleum contract to fulfill their separate tax obligations under the petroleum contracts (including enterprise income tax for the income gained from the transfer of interests of participation in petroleum contracts). The parent company - the Vietnam Oil and Gas Group that represents the host country to receive dividends from petroleum contracts or agreements shall be granted a 13-digit tax identification numbers corresponding to the 10-digit tax identification numbers of each petroleum contract to declare and pay taxes on the dividends of each petroleum contract.

h) For taxpayers being households, business households, business individuals and other individuals specified at Points i, k, l, n, Clause 2, Article 4 hereof, 10-digit tax identification numbers shall be granted to their representatives and 13-digit tax identification numbers shall be granted to their business locations.

i) Organizations and individuals specified at Point m, Clause 2, Article 4 hereof that sign one or more than one tax collection authorization contract with a tax office shall be granted a tax identification numbers for tax payment for other to pay the tax amounts collected from the taxpayers into the State budget.

Article 6. Receipt of tax registration dossiers

1. Dossiers of taxpayers

Tax registration dossiers, including dossiers for first-time tax registration; dossiers for modification of tax registration information; notification of business suspension or ahead-of-time resumption after business suspension; dossiers for invalidation of tax identification numbers; dossiers for restoration of tax identification numbers, shall be received in accordance with Clauses 2 and 3, Article 41 of the Law on Tax Administration.

2. Reception of dossiers of taxpayers

a) For paper dossiers:

In cases where tax registration dossiers are submitted directly to the tax offices, tax officers shall receive the dossier and affix the dossier receipt seal, writing the time of receipt, and number of papers based on the list of papers in the dossiers. The tax officers shall write slips indicating the date of notification of the tax registration results, for dossiers subject to result notification to taxpayers by the tax offices, regarding the time limits for processing each type of the dossiers received. In cases where tax registration dossiers are sent by post, the tax officers shall affix the dossier receipt seal, write the date of dossier receipt into the dossiers, and make entries in the mail register of the tax offices.

The tax officers shall check tax registration dossiers. In cases where the dossiers are incomplete and require explanations, additional information or documents, the tax offices shall notify the taxpayers using Form No. 01/TB-BSTT-NNT in Appendix II issued together with the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 within 02 (two) working days since the dossiers are received.

b) For electronic tax registration dossiers: The receipt of electronic tax registration dossiers shall comply with the law provisions of the Ministry of Finance on tax-related e-transactions.

3. Reception of decisions, documents, or other papers from competent State agencies

a) For paper decisions, documents, or other papers:

The tax officers shall receive and affix the receipt seal on the decisions, documents, or other papers of the competent State agencies, and write the date of receipt in the received decisions, documents, or other papers.

In cases the decisions, documents or other papers are sent by post, the tax officers shall affix the receipt seal, write the date of receipt in the received decisions, documents or other papers and make entries in the mail register of the tax offices.

b) For electronic decisions, documents, or other papers: The receipt of electronic decisions, documents or other papers of competent State agencies shall comply with law provisions on tax-related e-transactions.

Chapter II

SPECIFIC PROVISIONS

Section 1

FIRST-TIME TAX REGISTRATION

Article 7. Locations for submission and dossiers for first-time tax registration

Locations for submission and dossiers for first-time tax registration shall comply with Clauses 2 and 3, Article 31; Clauses 2 and 3, Article 32 of the Law on Tax Administration and the following provisions:

1. For taxpayers being organizations specified at Points a, b, c and n, Clause 2, Article 4 hereof:

a) Economic organizations and their affiliates (except cooperative groups) specified at Points a and b, Clause 2, Article 4 hereof shall submit their tax registration dossiers for the first time at the Provincial-level Tax Departments of the localities where their head offices are based.

a.1) A tax registration dossier for organizations that are independent units or managing units shall comprise:

- A tax registration declaration, using Form No. 01-DK-TCT, issued together with this Circular;

- A list of subsidiaries and member companies, using Form No. BK01-DK-TCT issued together with this Circular (if any);

- A list of affiliates, using Form No. BK02-DK-TCT issued together with this Circular (if any);

- A list of business locations, using Form No. BK03-DK-TCT issued together with this Circular (if any);

- A list of foreign contractors or sub-contractors, using Form No. BK04-DK-TCT issued together with this Circular (if any);

- A list of petroleum contractors and investors, using Form No. BK05-DK-TCT issued together with this Circular (if any);

- A list of capital contributions of organizations and individuals, using Form No. 06-DK-TCT issued together with this Circular (if any);

- A copy of establishment and operation licenses, establishment decisions, or equivalent documents issued by the competent authorities, or business registration certificates as specified by the laws of the bordering countries (for organizations of countries sharing land borders with Vietnam that purchase, sell and exchange goods at border marketplaces, border-gate marketplaces, or marketplaces in border-gate economic zones).

a.2) A tax registration dossier for affiliates shall comprise:

- A tax registration declaration, using Form No. 02-DK-TCT, issued together with this Circular;

- A list of affiliates, using Form No. BK02-DK-TCT issued together with this Circular (if any);

- A list of business locations, using Form No. BK03-DK-TCT issued together with this Circular (if any);

- A list of foreign contractors or sub-contractors, using Form No. BK04-DK-TCT issued together with this Circular (if any);

- A list of petroleum contractors and investors, using Form No. BK05-DK-TCT issued together with this Circular (if any);

- A copy of establishment and operation licenses, establishment decisions, or equivalent documents issued by the competent authorities, or business registration certificates as specified by the laws of the bordering countries (for organizations of countries sharing land borders with Vietnam that purchase, sell and exchange goods at border marketplaces, border-gate marketplaces, or marketplaces in border-gate economic zones).

b) For other organizations and dependent units specified at Points c and n, Clause 2, Article 4 hereof, those established under the decisions of Central-level agencies and provincial authorities shall submit their tax registration dossiers for the first time at the Provincial-level Tax Departments of the localities where their head offices are based; those established under the decisions of the district-level agencies shall submitted their dossiers at the District-level Tax Departments or the Regional Tax Departments at the localities where the head offices of the organizations are based, and where the cooperative groups are based.

b.1) A tax registration dossier for organizations that are independent units or managing units shall comprise:

- A tax registration declaration, using Form No. 01-DK-TCT, issued together with this Circular;

- A list of subsidiaries and member companies, using Form No. BK01-DK-TCT issued together with this Circular (if any);

- A list of affiliates, using Form No. BK02-DK-TCT issued together with this Circular (if any);

- A list of business locations, using Form No. BK03-DK-TCT issued together with this Circular (if any);

- A list of foreign contractors or sub-contractors, using Form No. BK04-DK-TCT issued together with this Circular (if any);

- A copy (not required to be certified) of establishment decisions, or equivalent documents issued by the competent authorities.

b.2) A tax registration dossier for affiliates shall comprise:

- A tax registration declaration, using Form No. 02-DK-TCT, issued together with this Circular;

- A list of affiliates, using Form No. BK02-DK-TCT issued together with this Circular (if any);

- A list of business locations, using Form No. BK03-DK-TCT issued together with this Circular (if any);

- A list of foreign contractors or sub-contractors, using Form No. BK04-DK-TCT issued together with this Circular (if any);

- A copy (not required to be certified) of establishment decisions, or equivalent documents issued by the competent authorities.

2. Taxpayers specified at Point d, Clause 2, Article 4 hereof (except for diplomatic missions, consulates, and representative offices of international organizations in Vietnam as specified in Clause 3 of this Article) shall submit their tax registration dossiers for the first time at the Provincial-level Tax Departments of the localities where the head offices of the organizations are based or where the individuals have permanent addresses in Vietnam. A tax registration dossier shall comprise: A tax registration declaration, using Form No. 01-DK-TCT, issued together with this Circular.

3. Taxpayers being diplomatic missions, consulates, and representative offices of international organizations in Vietnam as specified at Point d, Clause 2, Article 4 hereof shall submit their tax registration dossiers for the first time at the Provincial-level Tax Departments of the localities where they are based. A tax registration dossier shall comprise:

- A tax registration declaration, using Form No. 06-DK-TCT, issued together with this Circular;

- A certificate of the Directorate of State Protocol under the Ministry of Foreign Affairs.

4. Taxpayers being foreign contractors or foreign sub-contractors specified at Point dd, Clause 2, Article 4 hereof shall directly declare and pay contractor tax or other tax obligations excluding the contractor tax withheld or paid for them by the Vietnamese parties in accordance with the law provisions on tax administration (such as personal income tax, license fees,...) shall submit their tax registration dossiers for the first time at the Provincial-level Tax Departments of the localities where their head offices are based. A tax registration dossier shall comprise:

- A tax registration declaration, using Form No. 04-DK-TCT issued together with this Circular;

- A list of foreign contractors or sub-contractors, using Form No. BK04-DK-TCT issued together with this Circular (if any);

- A copy of executive office registration certificate, or equivalent document issued by the competent authorities (if any).

5. Taxpayers being overseas service providers specified at Point e, Clause 2, Article 4 hereof shall submit their tax registration dossiers for the first time to tax offices according to the Ministry of Finance’s Circular guiding the implementation of a number of articles of the Law on Tax Administration.

6. Taxpayers being organizations or individuals withholding or paying tax for others and organizations, individuals authorized by tax offices to collect tax as specified at Points g and m, Clause 2, Article 4 hereof shall submit their tax registration dossiers at the tax offices as follows:

a) Organizations and individuals withholding or paying tax for foreign contractors or foreign sub-contractors shall submit their tax registration dossiers at tax offices directly managing them. A tax registration dossier shall comprise:

- A tax registration declaration, using Form No. 04.1-DK-TCT issued together with this Circular;

- A list of foreign contractors or sub-contractors with their tax paid by the Vietnamese parties, using Form No. BK04.1-DK-TCT issued together with this Circular (if any).

b) Organizations conducting business in cooperation with individuals, or organizations assigned to manage contracts on business cooperation with organizations without establishing separate legal status shall submit their tax registration dossiers to the tax offices directly managing them. A tax registration dossier shall comprise:

- A tax registration declaration, using Form No. 04.1-DK-TCT, issued together with this Circular;

- Copy of business cooperation contracts or documents.

c) Commercial banks, intermediary payment services providers or organizations or individuals authorized by the overseas service providers to withhold and pay tax for them shall submit their tax registration dossiers at the tax offices directly managing them. A tax registration dossier shall comprise: A tax registration declaration, using Form No. 04.1-DK-TCT issued together with this Circular.

d) Organizations and individuals authorized to collect tax shall submit their tax registration dossiers at the tax offices that sign tax collection authorization contracts with them. A tax registration dossier shall comprise: A tax registration declaration, using Form No. 04.1-DK-TCT issued together with this Circular.

7. Taxpayers specified at Point h, Clause 2, Article 4 hereof shall submit their tax registration dossiers for the first time at the Provincial-level Tax Departments of localities where their head offices are based.

a) A tax registration for executive officers, joint operating companies, joint-venture enterprises, organizations assigned by the Vietnamese Government to receive dividends for Vietnam from oil and gas wells in overlapping areas (hereinafter collectively referred to as executive officers) shall comprise:

- A tax registration declaration, using Form No. 01-DK-TCT, issued together with this Circular;

- A list of petroleum contractors and investors, using Form No. BK05-DK-TCT issued together with this Circular (if any);

- A copy of investment certificate, or investment license.

b) A tax registration dossier of petroleum contractors, investors (including contractors receiving dividends) shall comprise: A tax registration declaration, using Form No. 02-DK-TCT, issued together with this Circular.

c) A tax registration dossier for the parent company - the Vietnam Oil and Gas Group that represents the host country to receive dividends from petroleum contracts shall comprise: A tax registration declaration, using Form No. 02-DK-TCT, issued together with this Circular.

8. Taxpayers being business households or business individuals specified at Point i, Clause 2, Article 4 hereof shall submit dossiers at the District-level Tax Departments, the Regional Tax Departments of the localities where their business locations are located.

a) A tax registration dossier for business households or individuals shall comprise:

- A tax registration declaration, using Form No. 03-DK-TCT issued together with this Circular, or tax declaration dossiers of business households or individuals as specified by the law provisions on tax administration;

- A list of dependent stores and shops, using Form No. 03-DK-TCT-BK01 issued together with this Circular (if any);

- A copy of business household registration certificates (if any);

- A copy of the citizen's identity cards or a copy of the valid ID cards for individuals who hold Vietnamese nationality; copies of the valid passports for individuals who are foreign nationals or Vietnamese individuals living in foreign countries.

b) A tax registration dossiers for business households and business individuals of countries sharing land borders with Vietnam that purchase, sell and exchange goods at border marketplaces, border-gate marketplaces, or marketplaces in border-gate economic zones shall comprise:

- A tax registration declaration, using Form No. 03-DK-TCT issued together with this Circular;

- A list of dependent stores and shops, using Form No. 03-DK-TCT-BK01 issued together with this Circular (if any);

- Copies of documents as specified in Clause 1, Article 2 of the Ministry of Finance’s Circular No. 218/2015/TT-BTC dated December 31, 2015 guiding tax policies and administration for traders that purchase, sell and exchange goods at border marketplaces, border-gate marketplaces, or marketplaces in border-gate economic zones under the Prime Minister’s Decision No. 52/2015/QD-TTg dated October 20, 2015.

9. Taxpayers being individuals specified at Points k and n, Clause 2, Article 4 hereof.

a) If individuals pay personal income tax via their income-payers and authorize their income-payers to register their tax, taxpayers shall submit tax registration dossiers at the income-payers. In cases where their personal income tax are paid at various income-payers in the same tax payment period, the individuals shall only authorize one income-payer to register their tax in order to obtain tax identification numbers from the tax offices. The individuals shall notify their tax identification numbers to other income-payers to use for tax declaration and payment.

A tax registration dossier for individuals shall comprise: a letter of authorization and one of the papers of the individuals (a copy of the citizen's identity cards or a copy of the valid ID cards for individuals who hold Vietnamese nationality; copies of the valid passports for individuals who are foreign nationals or Vietnamese individuals living in foreign countries).

The income-payers shall be responsible for filling in all the personal tax registration information into the tax registration declaration using Form No. 05-DK-TH-TCT issued together with this Circular and send it to the tax offices directly managing them.

b) Individuals paying personal income tax not via the income-payers or not authorizing the income-payers to register their tax shall submit the tax registration dossiers to the tax offices as follows:

b.1) At the Provincial-level Tax Departments of the localities where the individuals work, for residents who earn income from wages and remuneration paid by international organizations, embassies, and consulates in Vietnam, but these organizations has not deducted the tax. A tax registration dossier shall comprise:

- A tax registration declaration, using Form No. 05-DK-TCT issued together with this Circular;

- A copy of the citizen's identity cards or a copy of the valid ID cards for individuals who hold Vietnamese nationality; copies of the valid passports for individuals who are foreign nationals or Vietnamese individuals living in foreign countries.

b.2) At the Provincial-level Tax Departments of the localities where they perform jobs in Vietnam, for the individuals earning income from wages and remuneration paid by organizations and individuals from abroad.

A tax registration dossier as specified at Point b.1 of this Clause shall be made, added with a copy of the written appointment from the employers in cases where the foreign individuals, who do not reside in Vietnam as specified by the law provisions on personal income tax, are sent to work in Vietnam but receive income from abroad.

b.3) At District-level Tax Departments or Regional Tax Departments of the localities where their obligations to the State budget arises, for the individuals who make tax registration in the tax declaration dossiers (individuals with tax obligation using non-agricultural land without tax identification numbers; individuals engaged in real estate transfer without tax identification numbers; individuals having obligations to the State budget for irregular revenues, including registration fees, capital transfer and other irregular revenues, without tax identification numbers).

The tax registration dossiers for the first time are the tax declaration dossiers as specified by the law provisions on tax administration. In cases where the tax declaration dossiers do not comprise a copy of valid papers of the individuals (a copy of the citizen's identity cards or a copy of the valid ID cards for individuals who hold Vietnamese nationality; copies of the valid passports for individuals who are foreign nationals or Vietnamese individuals living in foreign countries), the taxpayers shall enclose one of these papers together with their tax declaration dossiers.

In cases where the tax offices and State management agencies have joined the inter-agency mechanism, the tax offices shall base on the information transfer slips sent by the State management agencies if there is no tax declaration dossier.

b.4) At the District-level Tax Departments or Regional Tax Departments of the localities where the individuals reside (permanent or temporary addresses) for other cases. The tax registration dossiers shall be made as specified at Point b.1 of this Clause.

10. Dependents specified at Point 1, Clause 2, Article 4 hereof shall submit their tax registration dossiers for the first time as follows:

a) In cases where the individuals authorize the income-payers to register tax for their dependents, the tax registration dossiers shall be submitted to the income-payers.

A tax registration dossier for the dependents shall comprise: A letter of authorization and papers of the dependents (a copy of the citizen's identity cards or a copy of the valid ID cards for the dependents who hold Vietnamese nationality from 14 years old or more; a copy of the birth certificates or a copy of the valid passports for the dependents who hold Vietnamese nationality under 14 years old; a copy of passports for the dependents who are foreign nationals or Vietnamese nationals living in foreign countries).

The income-payers shall make and send the tax registration declaration using Form No. 20-DK-TH-TCT issued together with this Circular to the tax offices directly managing them.

b) In cases where the individuals do not authorize the income-payers to register tax for their dependents, the tax registration dossiers shall be submitted to the relevant tax offices as specified in Clause 9 of this Article. A tax registration dossier shall comprise:

- A tax registration declaration, using Form No. 20-DK-TCT issued together with this Circular;

- A copy of the citizen's identity cards or a copy of the valid ID cards for the dependents who hold Vietnamese nationality from 14 years old or more; a copy of the birth certificates or a copy of the valid passports for the dependents who hold Vietnamese nationality under 14 years old; a copy of passports for the dependents who are foreign nationals or Vietnamese nationals living in foreign countries.

In cases where the individuals subject to personal income tax have submitted their dependent registration dossiers for family circumstance-based reduction before the Ministry of Finance’s Circular No. 95/2016/TT-BTC dated June 28, 2016 took effect but they did not make tax registration for their dependents, they shall submit tax registration dossiers as specified in this Clause to obtain tax identification numbers for their dependents.

Article 8. Grant of tax registration certificates and tax identification number notices

Tax registration certificates and tax identification number notices shall be granted to the taxpayers in accordance with Clauses 1 and 2, Article 34 of the Law on Tax Administration and the following provisions:

1. Tax registration certificates for business organizations, business households and individuals

"Tax registration certificates" using Form No. 10-MST issued together with this Circular shall be granted by the tax offices to the business organizations, households, or individuals other than the cases specified in Clauses 2, 3, and 4 of this Article.

2. Tax registration certificates for individuals

a) "Tax registration certificate for individuals", using Form No. 12-MST issued together with this Circular, shall be granted by the tax offices to individuals who submit tax registration dossiers directly to the tax offices as specified at Points b.1, b.2, b.4, b.5, Clause 9, Article 7 hereof.

b) "Tax identification number notices for individuals", using Form No. 14-MST issued together with this Circular, shall be sent by the tax offices to the income-payers who make tax registration in accordance with Point a, Clause 9 of Article 7 hereof.

The income-payers shall be responsible for notifying the tax identification numbers or the reasons for not being granted the tax identification numbers to each of the individuals in order to adjust and supplement their personal information. The income-payers shall re-submit the tax registration dossiers to the tax offices for grant of tax identification numbers to the individuals in accordance with the law provisions.

c) Individuals authorizing their income-payers to make tax registration for them or individuals making tax registration in their tax declaration dossiers as specified at Points a and b.3, Clause 9, Article 7 hereof shall send written requests for grant of tax registration certificates for individuals, using Form No. 32/DK-TCT issued together with this Circular to the tax offices that has issued tax identification numbers for them, then the tax offices shall issue the "tax registration certificates for individuals”, except for the cases specified at Point b, Clause 4 of this Article.

3. Notification of tax identification numbers of dependents

a) " Notices of tax identification numbers of dependents", using Form No. 21-MST issued together with this Circular shall be sent by tax offices to individuals directly registering tax for their dependents in accordance with Point b, Clause 10 of Article 7 hereof.

b) "Notices of tax identification numbers of the dependents authorizing the income-payers to make tax registration", using Form No. 22-MST issued together with this Circular, shall be sent by the tax offices to the income-payers making tax registration for the dependents as specified at Point a, Clause 10, Article 7 hereof.

The income-payers shall be responsible for notifying the tax identification numbers or the reasons for not being granted the tax identification numbers to each of the individuals in order to adjust and supplement the personal information of their dependents. The income-payers shall re-submit the tax registration dossiers to the tax offices for grant of tax identification numbers to the dependents in accordance with the law provisions.

4. Notification of tax identification number

"Notices of tax identification numbers", using Form No. 11-MST issued together with this Circular, shall be sent by the tax offices to the following organizations and individuals:

a) Organizations and individuals that make tax registration to withhold or pay tax for others as specified in Clause 6, Article 7 hereof.

b) Individuals that make tax registration in their tax declaration dossiers as specified at Point b.3, Clause 9, Article 7 hereof. In cases where the tax offices calculate the tax and issue notices of payment in accordance with the law provisions on tax administration, the granted tax identification numbers shall be written on the notices of payment.

5. Tax offices shall process first-time tax registration dossiers and return tax registration certificates and notify taxpayers of their tax identification numbers within 03 (three) working days since the tax offices receive the complete dossiers from the taxpayers.

Article 9. Re-grant of tax registration certificates and tax identification number notices

The tax registration certificates, and tax identification number notices shall be re-granted in accordance with Clause 3, Article 34 of the Law on Tax Administration, and the following provisions:

1. In cases where the tax registration certificates, tax registration certificates for individuals, notices of tax identification numbers, notices of tax identification numbers of dependents are lost, torn, or burnt, the taxpayers shall send written requests for re-grant of tax registration certificates or notices of tax identification numbers, using Form No. 13-MST issued together with this Circular, to the tax offices directly managing them.

2. Tax offices shall re-grant tax registration certificates, tax registration certificates for individuals, notices of tax identification numbers, notices of tax identification numbers of dependents within 02 (two) working days since the complete dossiers as specified are received.

Section 2
MODIFICATION OF TAX REGISTRATION INFORMATION

Article 10. Locations for submission and dossiers for modification of tax registration information

Locations for submission and dossiers for modification of tax registration information shall comply with Article 36 of the Law on Tax Administration and the following provisions:

1. Modification of tax registration information does not lead to the change of directly managing tax offices

a) Taxpayers specified at Points a, b, c, d, dd, e, h, i, n, Clause 2, Article 4 hereof shall submit their dossiers to the supervisory tax offices as follows:

a.1) A dossier for modification of tax registration information of the taxpayers as specified at Points a, b, c, dd, h, n, Clause 2, Article 4 hereof shall comprise:

- A declaration of tax registration information adjustment and supplementation, using Form No. 08-MST issued together with this Circular;

- A copy of establishment and operation licenses, establishment decisions, or equivalent documents issued by the competent authorities, or business registration certificates if information on these papers have changed.

a.2) A dossier for modification of tax registration information of the taxpayers as specified at Point d, Clause 2, Article 4 hereof shall comprise: A declaration of tax registration information adjustment and supplementation, using Form No. 08-MST issued together with this Circular.

a.3) A dossier for modification of tax registration information of the overseas service providers as specified at Point e, Clause 2, Article 4 hereof shall comply with the Ministry of Finance’s Circular guiding the number of articles of the Law on Tax Administration.

a.4) A dossier for modification of tax registration information of business households or individuals as specified at Point i, Clause 2, Article 4 hereof shall comprise:

- A declaration of tax registration information adjustment and supplementation, using Form No. 08-MST issued together with this Circular or tax declaration dossiers as specified by the law provisions on tax administration;

- A copy of the business household registration certificates if the information on such certificates have changed;

- A copy of the citizen's identity cards or a copy of the valid ID cards for individuals who hold Vietnamese nationality; copies of the valid passports for individuals who are foreign nationals or Vietnamese individuals living in foreign countries if the tax registration information on these papers have changed.

b) Taxpayers being contractors or investors participating in petroleum contracts as specified at Point h, Article 4 hereof when transferring their capital contributions to other economic organizations or transferring part of the interests of participation in the petroleum contracts, shall submit the dossiers for modification of tax registration information at the Provincial-level Tax Departments where the head offices of the executive officers are based.

A dossier for modification of tax registration information shall comprise: A declaration of tax registration information adjustment and supplementation, using Form No. 08-MST issued together with this Circular.

2. Modification of tax registration information leads to the change of directly managing tax offices

a) Taxpayers shall make tax registration together with enterprise registration, cooperative registration, or business registration, when their head offices are relocated to other provinces or municipalities, or their head offices are relocated to other districts of the same province or municipality, leading the change of the tax offices directly managing them.

The taxpayers shall submit the dossiers for modification to the tax offices directly managing them (the tax offices of the places where their head offices are currently located) to carry out tax procedures before registering the relocation of their head offices to the business or cooperative registration agencies.

A dossier to be submitted to the tax offices of the places where their head offices are currently located shall comprise: A declaration of tax registration information adjustment and supplementation, using Form No. 08-MST issued together with this Circular.

After the tax offices of the places where their head offices are currently located received the notices on the relocation of the taxpayers’ head offices, using Form No. 09-MST issued together with this Circular, the enterprises or cooperatives shall register the relocation of their head offices to the business or cooperative registration agencies in accordance with the law provisions on enterprise and cooperative registration.

b) Taxpayers subject to direct tax registration at tax offices as specified at Points a, b, c, d, dd, h, i, n, Clause 2, Article 4 hereof, when their head offices are relocated to other provinces or municipalities, or their head offices are relocated to other districts of the same province or municipality, leading the change of the tax offices directly managing them, shall submit their dossiers as follows:

b.1) At the tax offices of the places where their head offices are currently located

The taxpayers shall submit the dossiers for modification of tax registration information to the tax offices directly managing them (the tax offices of the places where their head offices are currently located). A dossier for modification of tax registration information is specified as follows:

- For the taxpayers specified at Points a, b, c, dd, h, n, Clause 2, Article 4 hereof, it shall comprise:

+ A declaration of tax registration information adjustment and supplementation, using Form No. 08-MST issued together with this Circular;

+ A copy of establishment and operation licenses, establishment decisions, or equivalent documents issued by the competent authorities, or business registration certificates if information on these papers have changed.

- For the taxpayers specified at Point d, Clause 2, Article 4 hereof, it shall comprise: A declaration of tax registration information adjustment and supplementation, using Form No. 08-MST issued together with this Circular.

- For business households and business individuals as specified at Point i, Clause 2, Article 4 hereof, it shall comprise:

+ A declaration of tax registration information adjustment and supplementation, using Form No. 08-MST issued together with this Circular or tax declaration dossiers as specified by the law provisions on tax administration;

+ A copy of the business household registration certificates granted by the competent authorities for the new addresses (if any);

+ A copy of the citizen's identity cards or a copy of the valid ID cards for individuals who hold Vietnamese nationality; copies of the valid passports for individuals who are foreign nationals or Vietnamese individuals living in foreign countries if the tax registration information on these papers have changed.

b.2) At the tax offices of the places where their head offices are relocated

b.2.1) The taxpayers shall submit the dossiers for modification of tax registration information to the tax offices of the places where their head offices are relocated within 10 (ten) working days since the tax offices of the places where their head offices are currently located issue notices of the taxpayers’ relocation using Form No. 09-MST issued together with this Circular. The locations for submission are specified as follows:

- Taxpayers specified at Points a, b, d, dd, h, n, Clause 2, Article 4 hereof shall submit their dossiers at the Provincial-level Tax Departments of the places where their head offices are relocated.

- Taxpayers being cooperative groups as specified at Point b, Clause 2, Article 4 hereof shall submit their dossiers at the District-level Tax Departments or Regional Tax Departments of the places where their head offices are relocated.

- Taxpayers specified at Point c, Clause 2, Article 4 hereof shall submit their dossiers to the Provincial-level Tax Departments where their head offices are based (for organizations established under decisions of Central-level or provincial agencies); at the District-level Tax Departments or Regional Tax Departments of the places where the head offices of the organizations are based (for organizations established under decisions of district-level agencies).

- Business households or individuals specified at Point i, Clause 2, Article 4 hereof shall submit their dossiers to the District-level Tax Departments or Regional Tax Departments of the places where their head offices are relocated.

b.2.2) A dossier of modification of tax registration information shall comprise:

- An application for relocation registration submitted at the tax offices of the places where the taxpayers’ head offices are relocated, using Form No. 30/DK-TCT issued together with this Circular.

- A copy of establishment and operation licenses, establishment decisions, or equivalent documents issued by the competent authorities, or business registration certificates if the addresses on these papers have changed.

3. Taxpayers being individuals specified at Points k, l and n, Clause 2, Article 4 hereof that change the tax registration information of them and their dependents (including change of tax offices directly managing them) shall submit the dossiers to the income-payers or the District-level Tax Departments or Regional Tax Departments of the localities where the individuals register their permanent or temporary addresses (in cases where the individuals do not work at the income-payers’ places) as follows:

a) A dossier for modification of tax registration information, for the cases of submission via the income-payers, shall comprise: A letter of authorization (in cases where there is no letter of authorization sent to the income-payers beforehand) and copies of documents of which the tax registration information of the individuals or their dependents have changed.

The income-payers shall be responsible for filling in all the modified tax registration information of the individuals or their dependents into the tax registration declaration using Form No. 05-DK-TH-TCT or Form No. 20-DK-TH-TCT issued together with this Circular and send it to the tax offices directly managing them.

b) A dossier for modification of tax registration information, for the cases of direct submission to tax offices, shall comprise:

- A declaration of tax registration information adjustment and supplementation, using Form No. 08-MST issued together with this Circular;

- A copy of the citizen's identity cards or a copy of the valid ID cards for individuals who hold Vietnamese nationality; copies of the valid passports for individuals who are foreign nationals or Vietnamese individuals living in foreign countries if the tax registration information on these papers have changed.

Article 11. Processing of dossiers for modification of tax registration information and notification of dossier processing results

The dossier for modification of tax registration shall be processed in accordance with provisions prescribed in Article 41 of the Law on Tax Administration and the following provisions:

1. For taxpayers who change tax registration information in accordance with provisions in Clause 1 and Clause 3, Article 10 of this Decree:

a) In cases where a taxpayer changes information not stated in the Tax registration certificate or the Tax identification number notice:

Within 2 (two) working days after receiving a taxpayer’s complete dossier for modification of tax registration information, the taxpayer- managing tax office shall update the modified information in the Tax registration application system.

b) In cases where a taxpayer changes information stated in the Tax registration certificate or the Tax identification number notice:

Within 3 (three) working days after receiving a taxpayer’s complete dossier for modification of tax registration information, the taxpayer- managing tax office shall update the modified information in the Tax registration application system, and at the same time, re-grant a Tax registration certificate or Tax identification number notice to the taxpayer with updated information.

2. For taxpayers who change tax registration information in accordance with provisions in Clause 2, Article 10 of this Circular:

a) At the tax office from which the taxpayer relocates:

Taxpayers shall submit the dossier for modification of tax information at their taxpayer- managing tax office. Within 05 (five) working days from the date on which such tax office publishes the inspection record and conclusion (for dossiers subject to examination at the taxpayer's office), and 07 (seven) working days from the day on which the taxpayer's dossier is received (for dossier not subject to examination at the taxpayer's office), the tax office shall send a written notice to the taxpayer on the taxpayer's relocation according to Form No. 09-MST issued together with this Circular in accordance with provisions prescribed in Clause 3, Article 6 of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration.

For taxpayers who relocate their head offices, if they continue to conduct business activities in provincial -level localities other than where their head offices are located and have tax declaration and payment obligations with the tax offices of such localities in accordance with law provisions on tax administration (on revenue-managing tax office), such taxpayers shall not be required to conduct the transfer of tax obligations as prescribed at Point a.1 of this Clause.

b) At the tax office to which the taxpayer relocates:

Within 3 (three) working days after receiving a taxpayer’s complete dossier for modification of tax registration information, the taxpayer - managing tax office shall update the modified information in the Tax registration application system. At the same time, such office shall re-grant a Tax registration certificate or Tax identification number notice to the taxpayer with updated information to the taxpayer.

3. Handling of a taxpayer who has completed head office relocation procedures at the tax office from which the taxpayer relocates but fails to submit the dossier for modification on head office relocation to the agency where such taxpayer registered business or cooperative operation (for taxpayers who submit tax registration along with enterprise, cooperative or business registration), or to the tax office to which the taxpayer relocates (for taxpayers who make direct registration with tax offices)

a) Within 10 (ten) working days after the tax office from which the taxpayer relocates issues a written notice of the taxpayer’s head office relocation, using Form No. 09-MST issued together with this Circular, if the taxpayer fails to relocate its/his/her head office, the taxpayer must send a written Request for canceling head office relocation, using Form No. 31/DK-TCT issued together with this Circular, to the tax office from which the taxpayer relocates. The tax office from which the taxpayer relocates shall issue a written notice on the confirmation of the taxpayer’s cancellation of head office relocation using Form No. 36/TB-TCT issued together with this Circular and send to the such taxpayer within 03 (three) days from the date on which the tax office receives the taxpayer’s written request.

 Past 10 (ten) working days after the tax office from which the taxpayer relocates issues a written notice of the taxpayer’s head office relocation, using Form No. 09-MST issued together with this Circular, if such taxpayer fails to submit the dossier for modification on head office relocation to the agency where such taxpayer registered business or cooperative operation, or to the tax office to which the taxpayer relocates and the taxpayer fails to submit a written Request for canceling head office relocation in accordance with provisions prescribed at Point a of this Clause to the tax office from which the taxpayer relocates – the tax office to which the taxpayer relocates shall send the taxpayer a written request for explanation and provision of further information using form No. 01/TB-BSTT-NNT in Appendix II issued together with the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020.

c) After 10 (ten) working days from the date on which the tax office to which the taxpayer relocates sends a written Notice in accordance with provisions prescribed at Point b of this Clause to the taxpayer but such taxpayer fails to submit a written Request for canceling head office relocation, using Form No. 31/DK-TCT issued together with this Circular, or fails to submit the dossier for modification on head office relocation, the tax office to which the taxpayer relocates shall issue a written notice that the taxpayer does not operate at the registered head office using Form No. 16/TB/DKT issued together with this Circular, change to the status “Taxpayer not operating at the registered address”, and publish such information on the electronic portal of the General Department of Taxation in accordance with provisions in Article 17 of this Circular.

Section 3

TEMPORARY SUSPENSION OF BUSINESS OPERATION

Article 12. Notice on temporary suspension of business operation or resumption of business operation after temporary suspension of business operation ahead of time

When suspending business operation or resuming business operation ahead of time, the taxpayer shall conduct notification in accordance with the provisions in Clause 1 and Clause 2, Article 37 of the Law on Tax Administration, Article 4 of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration and the following provisions:

1. Organizations, business households and individuals that are not subject to business registration shall send a written notice in accordance with Form No. 23/DK-TCT issued together with this Circular to taxpayer- managing tax office within the time limit prescribed at Point c Clause 1, Clause 3 and Clause 4 of Article 4 of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration.

2. After the tax office has issued the notice that the taxpayer does not operate at the registered address, the enterprise or cooperative which is approved by the business registration agency or cooperative registration agency to suspend business operation but still owes tax and other state budget revenues,  commits acts of violating law provisions on tax administration, invoices before the time of business temporary suspension at the registered address - the taxpayer must fulfill the remaining tax obligations, settle unpaid invoices and comply with decisions and notices of the tax office as prescribed in Clause 2, Article 4 of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration.

Article 13. Handling of the Notice on the temporary suspension of business operation or the resumption of business operation ahead of time

The handling of the Notice on the temporary suspension of business operation or the resumption of business operation ahead of time; the handling of the written approval on the temporary suspension of business operation or the resumption of business operation ahead of time of competent state agencies shall be conducted in accordance with provisions prescribed in Clause 1, Clause 2 Article 37 of the Law on Tax Administration; Clause 1, Clause 3, Clause 4 Article 4 of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration and the following provisions:

1. For notice on the temporary suspension of business operation or the resumption of business operation ahead of time of taxpayers:

Tax offices shall process the dossier and send a written Notice on the approval or disapproval of temporary suspension of business operation using Form No. 27/ TB-DKT, the Notice on temporary suspension of business operation of the managing agency in accordance with the Form No. 33/TB-DKT (if any), the Notice on the resumption of business operation ahead of time by the managing agency using the Form No. 34/TB-DKT (if any) issued together with the Circular – to the taxpayer within 02 (two) working days from the date on which the taxpayer’s complete dossier is received as prescribed by law provisions.

2. With regard to the written approval of the temporary suspension of business operation, or resumption of business operation ahead of time issued by the competent agency:

The tax office shall update the information on the temporary suspension of business operation, or resumption of business operation of the taxpayer on the Tax registration application system.

Section 4

INVALIDATION OF TAX IDENTIFICATION NUMBERS

Article 14. Dossier for invalidation of tax identification numbers

1.       The dossier for invalidation of tax identification numbers for taxpayers who make direct tax registration with tax offices shall include the written request for invalidation of tax identification numbers using the Form No. 24/DK-TCT issued together with this Circular in accordance with Article 38, Article 39 of the Law on Tax Administration and the following documents:

a)       For economic organizations, other organizations in accordance with provisions at Points a, b, c, d, n Clause 2 Article 4 of this Circular

a.1) For managing units, the dossier must include one of the following documents: A copy of the dissolution decision, a copy of the decision on division, a copy of the contract on consolidation, a copy of the contract on merger, a copy of the decision on revocation of the operation registration certificate, a copy of notice of operation termination, or a copy of the decision on transformation.

In cases where a managing unit has affiliates which have been granted 13-digit tax identification number, such managing unit must send a written notice on the termination of operation to affiliates to order affiliates to conduct procedures for invalidation of tax identification number with the affiliate-managing tax office before invalidating the tax identification number of the managing unit.

In cases where an affiliate invalidates the tax identification number but fails to fulfill tax obligations towards the State budget in accordance with provisions of the Law on Tax Administration and documents providing guidance on the implementation of such Law, the managing unit must send a written commitment to inheriting all tax obligations of the affiliate to the affiliate-managing tax office and continue to fulfill tax obligations of the affiliate after the affiliate’s tax identification number is invalidated.

a.2) For affiliates, the dossier must include one of the following documents: A copy of the decision or notice of the termination of operation of such affiliate, a copy of the decision on revocation of the operation registration certificate granted to the affiliate by a competent agency.

b)      For contractors, investors involved in petroleum contract, parent company - Vietnam Oil and Gas Group, representing the host country and receiving the profits shared from petroleum contracts; Foreign contractors, foreign subcontractors specified at Point dd, Point h, Clause 2, Article 4 of this Circular (except foreign contractors, foreign subcontractors which are granted tax identification numbers as prescribed at Point e, Clause 3, Article 5 of this Circular), the dossier shall include: A copy of the contract liquidation record, or a copy of a document on the transfer of the whole contributed capital in the oil and gas contract to investors participating in the petroleum contract.

c)       For business households; individuals; business premises of households and individuals, in accordance with provisions at Point i, Clause 2, Article 4 of this Circular, the dossier shall include: A copy of the decision on revocation of the business household registration certificate (if any).

2.       Enterprises, cooperatives, affiliates of enterprises and cooperatives before submitting documents to terminate the operation of the enterprise or cooperative due to division, merger, consolidation or termination of the affiliate of the enterprise at the business registration agency or the cooperative registration agency must submit dossiers to the managing tax office to conduct tax procedures, fulfill tax obligations within the time limit specified in the Law on Enterprises (for enterprises) and other relevant law provisions. In cases where the Law on Enterprises and other relevant law provisions do not specify the deadline for taxpayers to submit the dossier to a tax office, taxpayers shall submit the dossier to the taxpayer-managing tax office within 10 (ten) working days from the date on which there is a decision on division, merger contract, consolidation contract, decision or notice of the enterprise or cooperative on the termination of the branch or representative office, or decision on the revocation of the certificate of branch/ representative office operation registration.

3.       The dossier for invalidation of tax identification numbers for taxpayers who submit tax registration along with enterprise registration, cooperative registration or business registration shall include a written request for the invalidation of tax identification number using the Form No. 24/DK-TCT issued together with this Circular and the following documents:

a) The dossier for invalidation of tax identification numbers of enterprises or cooperatives subject to division, merger, consolidation shall include the following documents: A copy of the decision on division, a copy of the contract on consolidation, a copy of the contract on merger.

b) The dossier for invalidation of tax identification numbers of affiliates of enterprises or cooperatives shall include the following documents: A copy of the decision or notice of the enterprise or cooperative on the termination of operation of a branch or representative office; a copy of the decision on revocation of the operation registration certificate granted to such branch or representative office by a competent agency.

4. The dossier for invalidation of tax identification numbers in accordance with a competent state agency's decision, notice or other documents for each specific case shall include:

a) The decision on dissolution of an enterprise or a cooperative; the decision on revocation of the enterprise registration certificate, the operation registration certificate of a branch, representative office or business venue; the dossier for registration of termination of operation of such enterprise or cooperative due to division, consolidation or merger; the dossier for registration of termination of operation of a branch, representative office or business venue of such enterprise or cooperative; the notice on dissolution of the enterprise or cooperative; the notice on termination of operation of the enterprise or cooperative due to division, consolidation or merger; the notice of termination of operation of a branch or representative office of the enterprise or cooperative issued by the business registration agency or cooperative registration agency.

b) The decision or notice on the revocation of the business household registration certificate; the establishment and operation license or equivalent document issued by the licensing agency.

c) The Court's decision to declare bankruptcy.

d) Relevant papers issued by competent state agencies certifying that the individual is dead, missing or incapable of civil acts (the death certificate or the death notice or other documents equivalent to the death notice as prescribed by law provisions on civil status, or a Court’s decision declaring that such person is dead, missing, incapable of civil acts).

dd) The notice that the taxpayer does not operate at the registered address as prescribed in Article 17 of this Circular.

Article 15. Obligations to be performed by taxpayers before having their tax identification numbers invalidated

1. For taxpayers specified at Points a, b, c, d, đ, e, g, h, m, n Clause 2 Article 4 of this Circular:

- A taxpayer shall submit a report on the use of invoices in accordance with law provisions on invoice;

- A taxpayer shall fulfill the obligation to submit the dossier on tax declaration and payment and handle the overpaid tax amounts and undiscounted value-added tax amounts (if any) in accordance with the provisions of Articles 43, 44, 47, 60, 67, 68, 70, 71 of the Law on Tax Administration with the tax office;

- For managing units with affiliates, all these affiliates must complete the procedures for invalidation of tax identification numbers before their managing unit’s tax identification number is invalidated.

2. For business households and individuals specified at Point i Clause 2 Article 4 of this Circular:

- A taxpayer shall submit a report on the use of invoices in accordance with law provisions on invoice if using invoices;

- A taxpayer shall fulfill the tax obligations and handle the overpaid tax amounts in accordance with provisions in Articles 60, 67, 69, 70, 71 of the Law on Tax Administration with the managing tax office, for business households, and individuals who pay tax by the tax presumption method.

- A taxpayer shall fulfill the obligation to submit the dossier on tax declaration and payment and handle the overpaid tax amounts and the undiscounted value-added tax amounts (if any) in accordance with provisions of Articles 43, 44, 47, 60, 67, 68, 70, 71 of the Law on Tax Administration with the tax office, for business households and individuals that pay tax by the declaration method.

3. For business households upgraded to small and medium-sized enterprises in accordance with the Law on Support for Small and Medium Enterprises, business households must fulfill tax obligations with their managing tax offices or send their managing tax offices a written commitment that small and medium-sized enterprise having been previously upgraded from the business household shall inherit the whole tax obligations of the business household in accordance with law provisions on support for small and medium enterprises.

4. For individuals specified at Points k, l Clause 2 Article 4 of this Circular:

A taxpayer shall fulfill the tax obligations and handle the overpaid tax amounts in accordance with provisions of Articles 60, 67, 69, 70, 71 of the Law on Tax Administration with the managing tax office.

Article 16. Processing of the dossier for invalidation of tax identification numbers and notification of dossier processing results

1. Processing of the dossier for invalidation of tax identification numbers of taxpayers specified in Clause 1, Article 14 of this Circular:

a) The managing tax office shall be responsible for:

a.1) Issuing a written notice that the taxpayer has terminated operation and is conducting the procedure for the invalidation of tax identification number, using the Form 17/TB-DKT issued together with this Circular and send to the taxpayer within 02 (two) working days from the date on which the managing tax office receives a complete dossier for invalidation of tax identification numbers in accordance with law provisions.

Issuing a written notice to managing units, affiliates using the Form No. 35/TB-DKT issued together with this Circular in cases where the tax office receives the managing unit’s dossier for invalidation of tax identification numbers but the affiliate has not yet conducted the procedures for the invalidation of tax identification number.

a.2) Coordinating with the tax office in charge of managing the taxpayer’s revenue where the taxpayer has an tax obligations towards the State budget to finalize the taxpayer's obligations at the tax office in charge of managing the taxpayer’s revenue (completing the submission of tax declaration dossiers, reporting on the use of invoices, fulfilling tax obligations, invoices and handling of overpaid tax amounts, undiscounted value-added tax amounts (if any)), clearing of the overpaid amounts against the tax obligations or refunding the overpaid amounts in accordance with the law.

a.3) Conducting procedures for clearing the overpaid amounts or refunding plus clearing the overpaid amounts for the taxpayer’s obligations in accordance with the Law on Tax Administration and other documents providing guidance on the implementation of such law.

In cases where an affiliate conducts the invalidation of tax identification number but is unable to fulfill the remaining obligations or still has tax arrears after clearing the overpaid amounts or refunding plus clearing the overpaid amounts in accordance with provisions of the Law on Tax Administration and other documents providing guidance on the implementation of such law and the managing unit which have had the written commitment to inheriting all the affiliate’s tax obligations – the affiliate-managing tax office shall transfer the affiliate’s tax obligations to the managing unit and issue a written notice on the taxpayer’s transfer of tax obligations using the Form No. 39/TB-DKT issued together with this Circular and send to the taxpayers which are the managing unit and its affiliate.

In cases where a unit subject to division, merger, or consolidation has conduct the invalidation of tax identification number but is still unable to fulfill its remaining obligations, or still have tax arrears after clearing the overpaid amounts or refunding plus clearing the overpaid amounts in accordance with provisions of the Law on Tax Administration and other documents providing guidance on the implementation of such law – the unit-managing tax office shall transfer the remaining obligations to the new unit and issue a written notice on the taxpayer’s transfer of tax obligations using the Form No. 39/TB-DKT issued together with this Circular and send to the taxpayers which are the unit subject to division, merger, consolidation and the new unit.

a.4). Requesting the Customs office to confirm that the taxpayer has fulfilled the obligation to pay taxes and other state budget revenues for import and export activities in accordance with the Circular of the Ministry of Finance promulgating regulations on customs procedures; customs inspection and supervision; export tax, import tax and tax administration for exported and imported goods and the Circular of the Ministry of Finance promulgating regulations on electronic transactions in the field of tax within 03 days from the date on which a written notice that the taxpayer has terminated operation and is conducting the invalidation of tax identification number is issued.

a.5) Issuing a written notice on the taxpayer’s invalidation of tax identification number using the Form No. 18/TB-DKT issued together with this Circular within 03 (three) working days from the date on which the taxpayer has fulfilled tax payment obligation towards the taxpayer-managing tax office or the tax office has completed the transfer of the whole obligations of tax arrears and other State budget revenues of the affiliate to the managing unit, or of the unit subject to division, merger, consolidation to the new unit in accordance with provisions prescribed at this Point.

b) The revenue-managing tax office shall be responsible for:

b.1) Conducting tasks specified at Point a.2, Point a.3 of this Clause for revenues that arise in their locality.

b.2) Updating information on taxpayers who have fulfilled tax obligations for revenues under the management of such tax office to the Tax registration application system within the same working day or at the beginning of the working day following the date on which the taxpayer fulfills tax payment obligations at the revenue-managing tax office.

c) For business households and individuals, after the invalidation of their tax identification numbers, the tax identification number of the household business’s representative is still eligible for use to fulfill such individual’s tax obligations.

2. Processing of the dossier for invalidation of tax identification numbers of taxpayers specified in Clause 3, Article 14 of this Circular:

a) The managing tax office shall comply with provisions at Point a Clause 1 of this Article. Particularly, the provisions on issuing the written notice on the taxpayer’s invalidation of tax identification number using Form No. 18/TB-DKT issued together with this Circular shall be replaced by the written notice on the taxpayer’s fulfillment of tax payment obligations to submit the dossier of <dissolution/termination of operation> to the <business registration agency/ cooperative registration agency> using the Form No. 28/TB-DKT issued together with this Circular.

b) Revenue-managing tax office shall comply with provisions at Point b Clause 1 of this Article.

3. Processing of the dossier for invalidation of tax identification numbers of competent state agencies to the managing tax offices

a) For the decision on the dissolution of enterprises or cooperatives by agencies in charge of business registration or cooperative registration in accordance with provisions at Point a Clause 4 Article 14 of this Circular:

a.1) The managing tax office shall comply with provisions at Point a Clause 1 of this Article. Particularly, the provisions on issuing the written notice on the taxpayer’s invalidation of tax identification number using Form No. 18/TB-DKT issued together with this Circular shall be replaced by the written notice on the taxpayer’s fulfillment of tax payment obligations to submit the dossier of <dissolution/termination of operation> to the <business registration agency/ cooperative registration agency> using the Form No. 28/TB-DKT issued together with this Circular.

a.2) The revenue-managing tax office shall comply with provisions at Point b Clause 1 of this Article

b) For the dossier on the registration of operation termination of enterprises or cooperatives due to division, merger, or consolidation; the dossier on the registration of operation termination of branches and representatives of enterprises or cooperatives sent from the business registration agency or the cooperative registration agency in accordance with provisions at Point a Clause 4 Article 14 of this Circular

b.1) The managing tax office shall be responsible for:

- Issuing a written notice that the taxpayer has terminated operation and is conducting the procedure for the invalidation of tax identification number, using the Form 17/TB-DKT issued together with this Circular in cases where the taxpayer has yet submitted the dossier for invalidation of tax identification number to the taxpayer-managing tax office, and sending to the taxpayer within 02 (two) working days from the date on which the managing tax office receives the dossier of the business registration agency or the cooperative registration agency.

- Issuing a written notice on requesting the taxpayer to submit the dossier for invalidation of tax identification number using the Form No. 29/TB-DKT issued together with this Circular and sending to the taxpayer in order for the taxpayer to conduct procedures for the invalidation of tax identification number with the tax office in accordance with provisions in Clause 2 and Clause 3, Article 14 of this Circular.

b.2) Revenue-managing tax office shall not immediately conduct regulations on terminating tracking obligations towards revenues that arise in their locality but shall conduct such regulations after the taxpayer has submitted the dossier for invalidation of tax identification number to the taxpayer-managing tax office in accordance with provisions in Clause 2 and Clause 3 Article 14 of this Circular as notified by the taxpayer-managing tax office.

c) For the dossier for registration of termination of operation of business venues of enterprises and cooperatives: The tax registration application system shall update information on the termination of operation of business venues according to their code of business venue and the managing unit’s tax identification number into the tax administration database.

d) For the Notice on the dissolution of enterprises or cooperatives; the Notice on the termination of operation of enterprises or cooperatives subject to division, merger or consolidation, and the Notice on the termination of operation of branches, representative offices of enterprises or cooperatives sent from the business registration agency or the cooperative registration agency in accordance with provisions at Point a Clause 4 Article 14 of this Circular

The taxpayer-managing tax office shall update the tax identification number of the taxpayer to the status “The taxpayer has terminated their operation and completed the procedure for the invalidation of tax identification number” within the day on which such tax office receives the Notice of the business registration agency or the cooperative registration agency if the taxpayer has completed the tax payment obligations.

dd) For the Decision on the revocation of the enterprise registration certificate, cooperative registration certificate, operation registration certificate of branches, representative offices, business venues; the Decision or Notice on the revocation of the business household registration certificate, the establishment and operation license or other equivalent documents prescribed at Point a, Point b Clause 4 Article 4 of this Circular (Decision, Notice on the revocation of certificates)

dd.1) In cases where the revocation is for the purpose of enforcing a tax administration-related administrative decision: When the managing tax office receives the Decision, Notice on the revocation of a certificate from a business registration agency or a cooperative registration agency and a competent state agency, the tax office shall update information on the taxpayer’s tax identification number to the status “The taxpayer has terminated their operation but has yet completed the procedure for the invalidation of tax identification number ”.

dd.2) In cases where the revocation is implemented due to law violations:

The managing tax office shall be responsible for:

- Updating information and the status of the taxpayer’s tax identification number or the alternative tax identification number for payment (if any) to the status “The taxpayer has terminated their operation but has yet completed the procedure for the invalidation of tax identification number”, issuing a written notice on the invalidation of tax identification number following the managing unit, using the Form No. 35/TB-DKT issued together with this Circular (if any), and sending to the taxpayer after such tax office receives the Decision or Notice on the revocation of a certificate issued by a business registration agency, cooperative registration agency and a competent state agency.

- Updating information on the revocation of certificates of business venues according to the code of business venue and the managing unit’s tax identification number into the tax administration database in cases where the certificates of such business venues are revoked.

- Issuing a written notice on requesting the taxpayer to submit the dossier for invalidation of tax identification number using the Form No. 29/TB-DKT issued together with this Circular and sending to the taxpayer who conducts direct registration with the tax office, branches and representative offices of enterprises or cooperatives to conduct the procedure for the invalidation of tax identification number with the tax office in accordance with provisions in Clause 1 and at Point b, Clause 3 Article 14 of this Circular.

- After receiving the Decision or Notice on the dissolution of an enterprise or a cooperative and the termination of operation of their affiliates issued by a business registration agency or a cooperative registration agency or the dossier for invalidation of tax identification number of the taxpayer whose certificate is revoked in accordance with provisions in Article 14 of this Circular, the taxpayer-managing tax office and the revenue-managing tax office shall handle the invalidation of tax identification number for each specific cases in accordance with provisions in this Article.

e) For the Court’s Decision on declaring bankruptcy of enterprises or cooperatives in accordance with provisions at Point c Clause 4 Article 14 of this Circular.

e.1) The managing tax office shall be responsible for:

- Updating information on the taxpayer to the status “The taxpayer has terminated their operation but has yet completed the procedure for the invalidation of tax identification number”, within the same working day or at the beginning of the working day following the date on which the Court’s Decision on declaring bankruptcy is received.

Issuing and sending a written notice to the managing unit, and its affiliates using the Form No. 35/TB-DKT issued together with this Circular, in cases where the tax office has received the dossier for invalidation of tax identification number of the managing unit but its affiliates have yet to conduct procedures for the invalidation of tax identification number.

- Performing tasks specified at Points a.2, a.3, a.4, a.5 Clause 1 of this Article.

e.2) Revenue-managing tax office shall comply with provisions at Point b Clause 1 of this Article.

g) For the death certificate or the death notice or other documents equivalent to the death notice in accordance with law provisions on civil status or the Court’s decision declaring that a person is dead, missing or incapable of civil acts in accordance with provisions specified at Point d, Clause 4, Article 14 of this Circular

The tax office shall, based on competent agencies’ relevant papers certifying the individual’s death, missing or civil act capacity loss, update information and change the status of the taxpayer’s tax identification number to “The taxpayer has terminated their operation and has completed the procedure for the invalidation of tax identification number” into the Tax registration application system. In cases where the taxpayer has completed tax payment obligations in accordance with provisions of the Law on Tax Administration and Clause 4 Article 15 of this Circular, the tax office shall conduct the invalidation of the taxpayer’s tax identification number as prescribed by the law.

4. When the taxpayer's tax identification number is invalidated, the tax registration certificate, the personal tax registration certificate, the tax identification number notice and the notice on the dependent’s tax identification number shall expire.

5. The managing tax office shall update information and change the taxpayer’s tax identification number to the status “The taxpayer has terminated their operation but has yet completed the procedure for the invalidation of tax identification number” within the same working day or at the beginning of the working day following the date on which a written notice that the taxpayer has terminated operation and is conducting the procedure for the invalidation of tax identification number using the Form No. 17/TB-DKT issued together with this Circular is issued and to the status “The taxpayer has terminated their operation and has completed the procedure for the invalidation of tax identification number” within the same working day or at the beginning of the working day following the date on which a written notice on the taxpayer’s invalidation of tax identification number is issued using the Form No. 18/TB-DKT issued together with this Circular.

Article 17. Invalidation of tax identification numbers for taxpayers if tax offices issue the notice “Taxpayers not operating at the registered address”

1. Within a period of five (05) working days from the date of issuing or receiving one of the following papers (decisions, documents, notices), the tax office shall carry out an actual verification of a taxpayer’s operation:

a) The tax office has issued a notice requesting submission of a tax declaration dossier or tax report for the second time, the taxpayer fails to submit the tax declaration dossier or tax report as prescribed.

b) The papers sent by the tax office to the taxpayer by post but the post office returns them because there is no recipient or the written address does not exist.

c) The tax office receives information provided by organizations and individuals about the fact that the taxpayer does not operate at the registered address.

d) The tax office receives a written notice provided by competent state management agencies about the fact that the taxpayer does not operate at the registered address.

2. The tax office shall coordinate with local authorities (the commune-level People's Committee and local Public Security agency) in verifying whether the taxpayer actually operates at the registered address.

a) In cases where the result of verification shows that the taxpayer still operates at the registered address, the taxpayer shall sign the record of the verification of the taxpayer’s operation at the registered address, made according to the Form No. 15/BB-BKD issued together with this Circular, while having to fulfill all tax obligations and comply with the tax office’s requests in accordance with law;

b) In cases where the result of verification shows that the taxpayer does not operate at the registered address, the tax office shall coordinate with local authorities in making a record of the verification of the taxpayer’s operation at the registered address, made according to the Form No. 15/BB-BKD issued together with this Circular. The tax office shall issue a notice stating that the taxpayer does not operate at the registered address, made according to the Form No. 16/TB-DKT issued together with this Circular, within a period of 03 (three) working days from the date stated in the record, and simultaneously update the taxpayer's tax code information on the status “The taxpayer not operating at the registered address” in the tax registration application system right on the working day or no later than the first working hour of the subsequent day from the date of issuing the Notice stating that the taxpayer does not operate at the registered address; at the same time, transmitting information to the National Information System on business and cooperative registration right on the day of updating the status “The taxpayer not operating at the registered address”.

The tax office shall publish the notice “The taxpayer not operating at the registered address” on the e-portal of the General Department of Taxation as prescribed in Article 22 hereof. Local state management agencies (including: customs office, business registration agency (except for the cases where joint business registration and tax registration are conducted), procuracy, Public Security office, market management agency, agency granting establishment and  operation licenses) and other organizations and individuals shall be responsible for searching the taxpayer’s information and tax identification number status that have been publicly announced by the tax office to perform state management tasks and other related issues.

3. In cases where a managing unit falls into one of the cases specified in Clause 1 of this Article has an affiliate

a) The tax office managing the managing unit shall concurrently send to the affiliate a notice warning that the managing unit is detected not to operate at the registered address, using Form No. 26/TB-DKT issued together with this Circular.

The tax office managing the managing unit shall update information stating that the affiliate does not operate at the registered address in the tax registration application system from the date of issuance of the notice.

4. With regard to business households and business individuals, the tax office shall only issue the notices “The taxpayer not operating at the registered address” for each business location that has its tax identification number verified and updated on the status “The taxpayer not operating at the registered address” in the tax registration application system, and shall not update the operation status of the remaining business locations (if any).

5. After issuing the notice stating “The taxpayer not operating at the registered address”, the tax office shall coordinate with business registration agencies to revoke enterprise registration certificates or operation registration certificates of branches, representative offices and business locations in accordance with the Law on Enterprises.

6. The tax office shall invalidate taxpayers’ tax identification numbers after issuing the notice stating “The taxpayer not operating at the registered address” as follows:

a) For the taxpayers specified in Clause 2, Article 4 hereof that have fulfilled their tax obligations and invoices in accordance with the Law on Tax Administration and Article 15 hereof or have not incurred tax obligations, invoices.

b) For the taxpayers that have their tax debts, late payment interest and fines cleared as prescribed in Clause 3, Article 85 of the Law on Tax Administration, have their overpaid amounts cleared as prescribed at Point c, Clause 3, Article 60 of the Law on Tax Administration (the taxpayers have fulfilled their tax obligations), and complete invoice procedures in accordance with the law on invoices.

In cases where the taxpayer is an enterprise or a cooperative, the tax office shall send a document enclosed with a list of invalidated tax identification numbers to business registration or cooperative registration agencies via the national information system on enterprise and cooperative registration to synchronize the legal status of enterprises and cooperatives between the tax office and business registration or cooperative registration agencies.

Section 5

RESTORATION OF TAX IDENTIFICATION NUMBERS

Article 18. Dossier for restoration of tax identification numbers

The tax identification numbers shall be restored in accordance with Article 40 of the Law on Tax Administration, Clause 4, Article 6 of the Government's Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration and the following provisions:

1. Dossiers for restoration of tax identification numbers for individuals:

a) For taxpayers specified in Clause 2, Article 4 hereof, if their establishment and operation licenses, household business registration certificates or equivalent licenses were revoked by the competent authorities, and their tax identification numbers have been invalidated by the tax offices in accordance with the law provisions, but then the competent authorities issue documents canceling the documents on revocation of the licenses, the taxpayers shall send dossiers for restoration of tax identification numbers to the tax offices directly managing them within no later than 10 (ten) working days since the competent authorities issue documents canceling the documents on revocation.

A dossier shall comprise:

- A written request for restoration of tax identification numbers, using Form No. 25/DK-TCT issued together with this Circular;

- A copy of the documents canceling the documents on revocation of the establishment and operation licenses or equivalent licenses issued by the competent authorities.

b) After the tax offices issue notices stating that the taxpayers do not operate the registered addresses as prescribed in Article 17 hereof, but  their enterprise registration certificates, cooperative registration certificates, operation registration certificates  of branches or representative offices, business household registration certificates, establishment and operation licenses or equivalent licenses have not been revoked and their tax identification numbers have not been invalidated, the taxpayers shall submit written requests for restoration of tax identification numbers using Form No. 25/DK-TCT issued together with this Circular, to the tax offices directly managing them before the date the tax offices issue notices invalidating their tax identification numbers in accordance with the law provisions.

c) For the taxpayers specified in Clause 2, Article 4 hereof, when they want to continue doing business after submitting dossiers for invalidation of tax identification numbers to the tax offices, but the tax offices have not issued notices on invalidation of their tax identification numbers in accordance with the provisions of Article 14, Article 16 hereof, the taxpayers shall submit written requests for restoration of tax identification numbers using Form No. 25/DK-TCT issued together with the Circular to the tax offices directly managing them before the date the tax offices issue the notices on invalidation of tax identification numbers.

d) The taxpayers that have submitted the dossiers for invalidation of tax identification numbers due to division, consolidation, or merger to the tax offices as prescribed in Article 14 hereof, and then issue the document cancelling division decisions, consolidation contracts, or merger contracts, and business or cooperative registration agencies have not yet terminated the operation for the divided, merged, or consolidated enterprises or cooperatives, the  taxpayers shall submit the dossiers for restoration of tax identification numbers to the tax offices directly managing them before the date the tax offices issue notices on invalidation of the tax identification numbers as prescribed in Article 16 hereof.

A dossier shall comprise:

- A written request for restoration of tax identification numbers, using Form No. 25/DK-TCT issued together with this Circular;

- A copy of the documents canceling the division decisions, merger contracts, consolidation contracts.

The taxpayers must fulfill their tax and invoice payment obligations as prescribed in Clause 4, Article 6 of the Government's Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of Law on Tax Administration before tax identification numbers are restored.

2. A dossier for restoration of tax identification numbers under the decisions, notices, or other papers of the competent State agencies:

a) Transactions notifying the restoration of the legal status of enterprises, cooperatives, affiliates conducted by the business and cooperative agencies.

b) Decisions by the Courts canceling the decisions announcing that the individuals are dead, missing or incapable of civil acts.

Article 19. Processing dossiers for restoration of tax identification numbers and notification of tax identification number restoration results

1. For dossiers of taxpayers: The tax offices shall receive and process dossiers for restoration of tax identification numbers and notify taxpayers on the results in accordance with Articles 40 and 41 of the Law on Tax Administration and Clause 4, Article 6 of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration and the following provisions:

a) Within 03 (three) working days since the complete dossiers for restoration of tax identification numbers from the taxpayers are received in the cases specified at Point a, Clause 1, Article 18 hereof, the tax offices shall:

- Send notices of restoration of tax identification numbers using Form No. 19/TB-DKT, notices on the restoration of tax identification numbers of the managing units using Form 37/TB-DKT issued together with this Circular (if any) to the taxpayers or the affiliates (if the restored tax identification numbers are of the managing units);

- Re-print the tax registration certificates or tax identification number notices for the taxpayers in cases where they have submitted the originals of such certificates or notices to the tax offices as required in the dossiers for invalidation of tax identification numbers.

- Update information on the status of the tax identification numbers for the taxpayers in the system of tax registration applications right on the working day or no later than the first working hour of the subsequent day since the notices on restoration of tax identification numbers are issued.

b) Within 10 (ten) working days after receiving the written requests for restoration of tax identification numbers from the taxpayers in the cases specified at Point b, Clause 1, Article 18 hereof, the tax offices shall make a list indicating incomplete tax declaration dossiers, the use of invoices, tax arrears, other revenues payable to the State budget, and sanction violations of the laws on taxes and invoices up to the time the taxpayers submit the dossiers for restoration of tax identification numbers in accordance with the law provisions and, at the same time, conduct verifications at the head offices of the taxpayers and make records (to be signed with the taxpayers) of the verifications of the taxpayers’ operation at the registered addresses using Form No. 15/BB-BKD issued together with this Circular as required in the dossiers for restoration of tax identification numbers.

Within 03 (three) working days since the taxpayers have complied with the decisions on sanctioning of tax and invoice-related administrative violations and fully paid tax arrears and other revenues payable to the State budget (except for some cases where tax arrears and other State budget revenues are not required to be completed as prescribed in Clause 4, Article 6 of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration), the tax office shall:

- Send notices of restoration of tax identification numbers using Form No. 19/TB-DKT, notices on the restoration of tax identification numbers of the managing units using Form 37/TB-DKT issued together with this Circular (if any) to the taxpayers or the affiliates (if the restored tax identification numbers are of the managing units);

- Re-print the tax registration certificates or tax identification number notices for the taxpayers in cases where they have submitted the originals of such certificates or notices to the tax offices as required in the dossiers for invalidation of tax identification numbers.

- Update information on the status of the tax identification numbers for the taxpayers in the system of tax registration applications right on the working day or no later than the first working hour of the subsequent day since the notices on restoration of tax identification numbers are issued.

The tax offices shall publish the notices of restoration of the tax identification numbers on the web portal of General Department of Taxation as prescribed in Article 22 hereof. Local State management agencies (including customs office, business registration agency (except for the cases of tax registration is conducted together with business registration under inter-agency mechanism), procuracy, Public Security office, market management agency, agency granting establishment and operation licenses) and other relevant organizations and individuals shall be responsible for searching information and status of the tax identification numbers of taxpayers that have been publicly announced by tax offices in order to perform their State management tasks and other contents.

c) Within 10 (ten) working days after receiving the written requests for restoration of tax identification numbers from the taxpayers that have full paid their tax in the cases specified at Points c, d, Clause 1, Article 18 hereof, the tax offices shall make a list indicating incomplete tax declaration dossiers, the use of invoices, tax arrears, other revenues payable to the State budget, and sanction violations of the laws on taxes and invoices up to the time the taxpayers submit the dossiers for restoration of tax identification numbers in accordance with the law provisions.

Within 03 (three) working days since the taxpayers have complied with the decisions on sanctioning of tax and invoice-related administrative violations and fully paid tax arrears and other revenues payable to the State budget (except for some cases where tax arrears and other State budget revenues are not required to be completed as prescribed in Clause 4, Article 6 of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration), the tax office shall:

- Send notices of restoration of tax identification numbers using Form No. 19/TB-DKT, notices on the restoration of tax identification numbers of the managing units using Form 37/TB-DKT issued together with this Circular (if any) to the taxpayers or the affiliates (if the restored tax identification numbers are of the managing units);

- Re-print the tax registration certificates or tax identification number notices for the taxpayers in cases where they have submitted the originals of such certificates or notices to the tax offices as required in the dossiers for invalidation of tax identification numbers.

- Update information on the status of the tax identification numbers for the taxpayers in the system of tax registration applications right on the working day or no later than the first working hour of the subsequent day since the notices on restoration of tax identification numbers are issued.

d) In cases where the taxpayers submit incomplete dossiers for restoration of tax identification numbers or they are not eligible for restoration of tax identification numbers as prescribed in Clause 1, Article 18 hereof, the tax offices shall send notices stating that the tax identification numbers cannot be restored using Form No. 38/TB-DKT issued together with this Circular to the taxpayers.

2. When the tax offices receive the decisions issued by the Courts canceling the decisions declaring that the individuals are dead, missing or incapable of civil acts, the tax offices shall restore the tax identification numbers for the individuals within 03 working days since the decisions issued by the Courts are received.

3. When the tax offices receive transactions restoring the legal status of enterprises, cooperatives, branches, representative offices, business locations from the business or cooperative registration agencies in accordance with the law provisions on business and cooperative registration via the system of tax registration applications, the tax offices shall restore the tax identification numbers for the taxpayers right on the date the transactions are received. 

Section 6

TAX REGISTRATION IN CASE OF REORGANIZATION OF ORGANIZATIONS

Article 20. Tax registration in case of reorganization

1. Division of organizations

a) For divided organizations:             

The divided organization shall carry out procedures for invalidation of their tax identification numbers at the tax offices directly managing them in accordance with Article 39 of the Law on Tax Administration and Article 14 hereof.

Based on dossiers for invalidation of tax identification numbers of the divided organizations, the tax offices shall carry out procedures and order for invalidation of their tax identification numbers in accordance with Article 39 of the Law on Tax Administration and Article 15, Article 16 hereof.

b) For newly divided organizations:             

Organizations newly established from the divided organizations shall carry out tax registration procedures at the tax offices in accordance with Articles 31, 32, 33 of the Law on Tax Administration and Article 7 hereof.

Based on the tax registration dossiers of the newly established organizations from the divided organizations, the tax offices shall carry out procedures and order to grant tax identification numbers to the taxpayers in accordance with Article 34 of the Law on Tax Administration and Article 8 hereof.

2. Separation of organizations

a) For the separated organizations:

In cases where the separated organizations see any change in tax registration information, they shall carry out procedures for modification of tax registration information at the tax offices directly managing them within 10 (ten) working days since they are granted establishment and operation licenses, establishment decisions or another equivalent papers by the competent authorities.

A dossier shall comprise:

- A declaration for modification of tax registration information using Form No. 08-MST issued together with this Circular;

- A copy the decisions on separation of the organizations or equivalent documents;

- A copy of the establishment and operation licenses, establishment decisions or other equivalent papers.

The tax offices shall carry out procedures for modification of tax registration information of the separated organizations in accordance with Article 36 of the Law on Tax Administration and Article 11 hereof. The separated organizations may still use the old tax identification numbers for fulfillment of their tax obligations.

b) For newly established organizations:

Organizations newly established from separated organizations shall carry out tax registration procedures at the tax offices in accordance with Articles 31, 32, 33 of the Law on Tax Administration and Article 7 hereof.

Based on the tax registration dossiers of the separated organizations, the tax offices shall carry out procedures and order to grant tax identification numbers to the taxpayers in accordance with Article 34 of the Law on Tax Administration and Article 8 hereof.

3. Merger of organizations

The merging organizations shall still maintain their tax identification numbers. The merged organizations shall have their tax identification numbers invalidated.

a) For merged organizations:

The merged organizations shall carry out procedures for invalidation of their tax identification numbers at the tax offices in accordance with Article 39 of the Law on Tax Administration and Article 14 hereof.

Based on the dossiers for invalidation of the tax identification numbers of the merged organizations, the tax offices shall carry out procedures and order for invalidation of their tax identification numbers in accordance with Article 39 of the Law on Tax Administration and Articles 15, 16 hereof.

b) For the merging organization:

In cases where the merger leads to any change in tax registration information, within 10 (ten) working days after obtaining establishment and operation licenses, establishment decisions or other equivalent papers, the merging organizations shall carry out procedures for modification of its tax registration information.

A dossier shall comprise:

- A declaration for modification of tax registration information using Form No. 08-MST issued together with this Circular;

- A copy the merger decisions or equivalent documents;

- A copy of the establishment and operation licenses, establishment decisions or other equivalent papers.

The tax offices shall carry out procedures for modification of tax registration information of the merging organizations in accordance with Article 36 of the Law on Tax Administration and Article 11 hereof.

4. Consolidation of organizations

a) For the consolidated organizations:

The consolidated organizations shall carry out procedures for invalidation of their tax identification numbers at the tax offices directly managing them in accordance with Article 39 of the Law on Tax Administration and Article 14 hereof.

Based on the dossiers for invalidation of the tax identification numbers of the consolidated organizations, the tax offices shall carry out procedures and order for invalidation of their tax identification numbers in accordance with Article 39 of the Law on Tax Administration and Articles 15, 16 hereof.

b) For the consolidating organizations:

The consolidating organizations shall carry out tax registration procedures at the tax offices in accordance with Articles 31, 32, 33 of the Law on Tax Administration and Article 7 hereof.

Based on the tax registration dossiers of the consolidating organizations, the tax offices shall carry out procedures and order to grant tax identification numbers to the taxpayers in accordance with Article 34 of the Tax Administration Law and Article 8 hereof.

Article 21. Tax registration in case of transformation

1. 1.   Transformation of an affiliate to an independent unit or vice versa

An affiliate that is transformed into an independent unit or vice versa under a transformation decision shall make tax registration in order to be granted a new tax identification number in accordance with Articles 31, 32, 33 of the Law on Tax Administration and Article 7 hereof. The independent unit and affiliate shall carry out procedures for invalidation of their tax identification numbers at the tax offices directly managing them before the transformation in accordance with Article 39 of the Tax Administration Law and Article 14 hereof.

Based on the tax registration dossiers of the independent unit and affiliate, the tax offices shall carry out procedures and order to grant tax identification numbers to the taxpayers in accordance with Article 34 of the Tax Administration Law and Article 8 hereof.

Based on the dossiers for invalidation of the tax identification numbers of the independent unit and affiliate before the transformation, the tax offices shall carry out procedures and order for invalidation of their tax identification numbers in accordance with Article 39 of the Law on Tax Administration and Articles 15, 16 hereof.

2. Transformation of an independent unit to an affiliate of another managing unit

An independent unit that is transformed into an affiliate of another managing unit shall be granted a 13-digit tax identification number corresponding to the tax identification number of the new managing unit. The independent unit shall carry out procedures for invalidation of its tax identification number at the tax office in accordance with Article 39 of the Law on Tax Administration and Article 14 hereof. The affiliate shall make tax registration in accordance with Articles 31, 32, 33 of the Law on Tax Administration and Article 7 hereof. The managing unit shall add the newly established affiliate to the list of their affiliates using Form No. BK02-DK-TCT issued together with this Circular in accordance with to Article 10 hereof.

Based on the tax registration dossiers of the affiliate, the tax office shall carry out procedures and order to grant tax identification number to the taxpayer in accordance with Article 34 of the Tax Administration Law and Article 8 hereof.

Based on the dossiers for invalidation of the tax identification number of the independent unit, the tax office shall carry out procedures and order for invalidation of the tax identification number in accordance with Article 39 of the Law on Tax Administration and Articles 15, 16 hereof.

3. Transformation of an affiliate of one managing unit to an affiliate of another managing unit

An affiliate of one managing entity (hereinafter referred to as former affiliate) that is transformed to a affiliate of another managing entity (hereinafter referred to as new affiliate) shall carry out the procedures for invalidation of tax identification numbers for the former affiliate units at the tax office directly managing it in accordance with Article 39 of the Law on Tax Administration and Article 14 hereof. The new affiliate shall make tax registration at the tax office in accordance with Articles 31, 32, 33 of the Law on Tax Administration and Article 7 hereof. The managing unit shall add the new affiliate to the list of their affiliates using Form No. BK02-DK-TCT issued together with this Circular in accordance with to Article 10 hereof.

Based on the tax registration dossiers of the new affiliate, the tax office shall carry out procedures and order to grant tax identification number to the taxpayer in accordance with Article 34 of the Tax Administration Law and Article 8 hereof.

Based on the dossiers for invalidation of the tax identification number of the former affiliate, the tax office shall carry out procedures and order for invalidation of the tax identification number in accordance with Article 39 of the Law on Tax Administration and Articles 15, 16 hereof.

Chapter III

PUBLIC POSTING OF TAX REGISTRATION INFORMATION

Article 22. Public posting of tax registration information of taxpayers

1. The tax office shall publicly post tax registration information of taxpayers on the website of the General Department of Taxation in the following cases:

a) Taxpayers have stopped their operation and completed procedures for invalidation of their tax identification numbers (status 01).

b) Taxpayers have stopped their operation but not yet completed procedures for invalidation of their tax identification numbers (status 03).

c) Taxpayers have suspended their operation or business (status 05).

d) Taxpayers do not operate at the registered address (status 06).

dd) Taxpayers have their tax identification numbers restored according to Form No. 19/TB-DKT issued together with this Circular.

e) Taxpayers have violated the law on tax registration.

2. Content, mode and time limit for public posting:

a) To-be-posted contents: information on the notice stating that the taxpayers have their tax identification number invalidated; the notice stating that the taxpayers have stopped and are completing procedures for invalidation of tax identification numbers; the notice stating that the taxpayers do not operate at registered address.

b) Public mode: Posting on the website of the General Department of Taxation.

c) Time limit for public posting: Within 01 (one) working day from the date on which the tax office issues a notice or updates the status of tax identification number according to a decision or notice of a competent state agency.

3. Competence to publicly post information:

The tax office directly managing taxpayers shall disclose the taxpayers’ information. Before publicly posting the taxpayers’ information, the tax office directly managing the taxpayers must review and compare to ensure the accuracy of posted information. In cases where the information is posted in an inaccurate manner, the tax office shall correct the information and publicly post the corrected contents.

Chapter IV

ORGANIZATION OF IMPLEMENTATION

Article 23. Effect of implementation

1. This Circular takes effect on January 17, 2021.

2. This Circular replaces the Ministry of Finance’s Circular No. 95/2016/TT-BTC dated June 28, 2016, guiding on tax registration; Article 9 of the Ministry of Finance’s Circular No. 156/2013/TT-BTC dated November 6, 2013, guiding on the implementation of a number of articles of the Law on Tax Administration; the Law amending and supplementing a number of articles of the Law on Tax Administration and the Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government.

3. In cases where the documents referred to in this Circular are amended, supplemented or replaced, the amending, supplementing or replacing documents shall apply.

Article 24. Transitional provisions

1. The taxpayers that have been granted tax identification numbers before the effective date hereof may continue using their granted tax identification numbers.

2. With regard to dossiers for tax registration, change of tax registration information, invalidation of tax identification numbers, and restoration of tax identification numbers that have been submitted to the tax office before the effective date hereof, the tax office shall continue handling such dossiers in accordance with the law on tax administration at the time of submission.

Article 25. Implementation responsibility

1. The General Department of Taxation shall guide tax offices at all levels in tax registration, grant of tax identification numbers, grant of tax registration certificates and use management of tax identification numbers.

2. Tax offices at all levels shall disseminate and guide taxpayers, concerned organizations and individuals to comply with this Circular.

3. Taxpayers, concerned organizations and individuals subject to this Circular shall fully comply with the instructions in this Circular.

Any problems arising in the course of implementation hereof should promptly be reported to the Ministry of Finance for consideration and settlement./.

For the Minister of Finance

The Deputy Minister

Tran Xuan Ha

* All Appendices are not translated herein.