THE MINISTRY OF
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, December 03, 2020
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.
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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