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

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ATTRIBUTE

Circular No. 105/2020/TT-BTC dated December 03, 2020 of the Ministry of Finance providing guidance on tax registration
Issuing body: Ministry of FinanceEffective date:
Known

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Official number:105/2020/TT-BTCSigner:Tran Xuan Ha
Type:CircularExpiry date:Updating
Issuing date:03/12/2020Effect status:
Known

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Fields:Tax - Fee - Charge

SUMMARY

More cases of disclosure of taxpayers’ tax registration information

On December 03, 2020, the Ministry of Finance issues the Circular No. 105/2020/TT-BTC providing guidance on tax registration.

In accordance with the new provision, apart from the cases when the taxpayers stopped their operation and completed procedures for invalidation of their tax identification numbers or not; taxpayers do not operate at the registered address, etc., the tax office shall publicly post tax registration information of taxpayers when the taxpayers have suspended their operation or business or violated the law on tax registration.

Concurrently, before having the tax identification numbers invalidated, taxpayers must perform the following obligations:

Firstly, taxpayers shall submit a report on the use of invoices in accordance with law provisions on invoice.

Next, taxpayers 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 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.

This Circular takes effect on January 17, 2021.

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Effect status: Known

THE MINISTRY OF

FINANCE
________

No. 105/2020/TT-BTC

THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

_______________________

Hanoi, December 03, 2020

 

 

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.

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