THE MINISTRY OF FINANCE
Circular No. 80/2012/TT-BTC of May 22, 2012, guiding the Law on Tax Administration regarding tax registration
Pursuant to the Law on Tax Administration and its guiding documents;
Pursuant to the tax laws, the Ordinance on Charges and Fees and their guiding documents;
Pursuant to the Enterprise Law and its guiding documents;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, 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 issued this Circular to guide the Law on Tax Administration regarding tax registration as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular provides dossiers, the order and procedures for tax registration; modification of tax registration information; invalidation of tax identification numbers; and responsibilities in the management and use of tax identification numbers.
Article 2. Subjects of application
This Circular applies to the following organizations and individuals:
1. Organizations, households and individuals engaged in goods production and trading or service provision.
2. Individuals having incomes liable to personal income tax.
3. Organizations and individuals responsible for withholding and paying taxes into the state budget according to law.
4. Organizations authorized to collect charges and fees.
5. Foreign organizations without the Vietnamese legal entity status, independent foreign practitioners conducting business in Vietnam under Vietnamese law and earning incomes in Vietnam.
6. Other organizations and individuals involved in tax-related activities, such as: project management units, non-business units, and organizations and individuals that have no tax liability but are eligible for tax refund or receipt of aid goods from abroad.
7. Other organizations and individuals having revenues to be remitted into the state budget.
Article 3. Tax identification numbers
1. Tax identification number is a sequence of numerals encoded according to a uniform rule and granted to each taxpayer under tax laws and the Ordinance on Charges and Fees (below collectively referred to as the tax law), including import duty and export duty payers. Tax identification numbers are used to identify taxpayers and uniformly managed nationwide.
2. Tax identification number is a sequence of numerals divided into groups as follows:
N1N2N3N4N5N6N7N8N9N10N11N12N13
In which:
- The group of two numerals N1N2 represents the code of province in which the tax identification number is granted according to the list of province codes.
- The group of seven numerals N3N4N5N6N7N8N9 is the ordinal number starting from 0000001 to 9999999. N10 is the control numeral.
- The group of ten numerals from N1 to N10 is granted to the principal unit and member enterprises.
- The group of three numerals N11N12N13 is the ordinal number starting from 001 to 999 granted to each dependent unit of the principal unit and member enterprises.
3. Principles for grant of tax identification numbers
a/ Each organization or individual specified in Article 2 of this Circular shall be granted a sole tax identification number for use throughout its/his/her course of operation from the date of tax registration till the date of operation termination, except the cases specified at Points d, e and f of this Clause. Tax identification numbers are used for declaration and payment of all kinds of tax payable by taxpayers, including cases in which a taxpayer is engaged in different business lines or conducts production and business operations in different geographical areas.
A granted tax identification number must not be re-granted to another taxpayer. When a business organization terminates its operation, its granted tax identification number shall be invalidated and may not be reused.
The tax identification number granted to the head of a business household or a person does not change throughout his/her life, even in case this person has ceased but later resumes business operations.
The tax identification number of an enterprise undergoing enterprise transformation will be kept unchanged.
For enterprises established under the Enterprise Law, tax identification numbers also serve as enterprise identification numbers.
b/ Ten-numeral tax identification numbers (N1N2N3N4N5N6N7N8N9N10) are granted to:
Organizations and individuals specified in Article 2, except those specified at Point c, Clause 3 of this Article.
c/ Thirteen-numeral tax identification numbers (N1N2N3N4N5N6N7N8N9N10N11N12N13) are granted to:
- Enterprises’ branches, representative offices and business places which have tax liabilities and declare and pay tax directly to tax offices;
- Corporations’ or enterprises’ dependent non-business units which have tax liabilities.
Organizations and individuals specified at this Point are called dependent units, units having dependent units are called managing units. Before its dependent units make tax registration with their managing tax offices, a managing unit must declare these dependent units in a list of dependent units tax offices to grant them 13-numeral tax identification numbers.
d/ Grant of tax identification numbers to contractors and investors to petroleum contracts
For each petroleum survey, exploration or exploitation contract (below referred to as petroleum contract), a 10-numeral tax identification number shall be granted to the administrator (the administration company) or the joint-venture company, for petroleum contracts signed in the form of joint-venture contract.
For a petroleum contract which specifies that contractors or investors shall separately perform their tax liabilities, each contractor or investor (including the contractor or investor acting as the administrator and contractors eligible for profit sharing) shall be granted a 13-numeral tax identification number based on the administrator’s 10-numeral tax identification number for use in tax declaration, payment and finalization.
e/ Grant of tax identification numbers to foreign contractors registering to pay tax directly to tax offices
A foreign contractor or subcontractor that registers to pay tax directly to tax offices shall be granted a 10-numeral tax identification number for each signed contract.
f/ Grant of tax identification numbers to Vietnamese parties that pay tax on behalf of foreign contractors
In case a foreign contractor or subcontractor does not register to pay tax directly to tax offices, the Vietnamese party that signs contracts with such contractor shall declare and pay tax for it. The Vietnamese party shall be granted a 10-numeral tax identification number for use in tax declaration and payment for such foreign contractor or subcontractor.
Chapter II
SPECIFIC PROVISIONS
Section 1
TAX REGISTRATION DOSSIERS, ORDER AND PROCEDURES
Article 4. Time limit and time for processing of tax registration dossiers and number of dossier sets
1. Time limit for tax registration
a/ Enterprises established and operating under the Enterprise Law comply with the Government’s Decree No. 43/2010/ND-CP of April 15, 2010, on enterprise registration.
b/ Organizations and individuals conducting production and business operations and having tax liabilities shall make tax registration within 10 working days from the date:
- They are granted business registration certificates or establishment and operation licenses or investment certificates;
- They commence their business operation, for organizations not subject to business registration and households and individuals subject to business registration but not yet obtained business registration certificates;
- Their responsibility to withhold and pay taxes on behalf of others arises;
- They start performing the task of collecting charges and fees as prescribed by law;
- Their personal income tax liabilities arise (the date they receive their incomes);
- Refundable value-added tax amounts arise under the tax law, for project managers (or authorized representatives like work management units) and foreign contractors;
- Their non-agricultural land use tax liabilities arise.
2. Time limit for processing a tax registration dossier is 3 (three) working days after receiving it, for complete dossiers made according to regulations (applicable commonly to procedures for enterprise reorganization and restructuring and tax identification number invalidation).
3. Number of dossier sets: Each taxpayer shall submit 1 (one) dossier (applicable commonly to procedures for enterprise reorganization and restructuring and tax identification number invalidation).
Article 5. Tax registration dossiers
1. Tax registration dossiers for enterprises established under the Enterprise Law (including their dependent units)
Enterprises established and operating under the Enterprise Law shall make tax registration according to Articles 19, 20, 21, 22, 23 and 33 of the Government’s Decree No. 43/2010/ND-CP of April 15, 2010, on enterprises registration, and current guiding documents.
2. Tax registration dossiers for production and business organizations not established under the Enterprise Law and their dependent units
a/ For production and business organizations
A tax registration dossier comprises:
- A tax registration declaration, made according to Form No. 01-DK-TCT issued together with this Circular and enclosed lists (if any);
- A copy of the business registration certificate or investment certificate or establishment decision.
A production and business organization that is the managing unit of many dependent units shall declare its dependent units in a list. The tax office that directly manages the managing unit shall grant tax identification numbers to the managing unit and concurrently each of the dependent units on the list of dependent units, even to dependent units based outside the province where the managing unit is located. The managing unit shall notify 13-numeral tax identification numbers to its dependent units. The tax office that directly manages the managing unit shall notify 13-numeral tax identification numbers to tax offices that manage dependent units.
In case the managing unit sets up another dependent unit, it shall send a dossier to its managing tax office for the latter to grant a tax identification number to the newly established dependent unit and, at the same time, add this dependent unit to the list of dependents units.
A dossier of registration for a tax identification number for a newly established dependent unit comprises:
- A notice of establishment of a branch, representative office or business place, made according to Form No. 07-MST issued together with this Circular;
- A copy of the decision on establishment of the dependent unit.
b/ For dependent units, a tax registration dossier comprises:
- A tax registration declaration, made according to Form No. 02-DK-TCT issued together with this Circular and enclosed lists (if any), showing the 13-numeral tax identification number already notified by the managing unit;
- A copy of the business registration certificate, investment certificate or establishment decision.
Tax offices of localities where dependent units are located shall base on dependent units’ tax registration dossiers and notices of tax identification numbers (13-numeral) of the tax office that directly manages the managing unit to grant tax registration certificates according to regulations.
3. For business households or individuals, a tax registration dossier comprises:
- A tax registration declaration, made according to Form No. 03-DK-TCT issued together with this Circular;
- A copy of the business registration certificate (if any);
- A copy of the identity card or military identity card or passport.
Each business household or individual may register its/his/her business at only one location. A business household or individual that regularly employs more than 10 laborers shall shift to operate as an enterprise and make enterprise registration under the Government’s Decree No. 43/2010/ND-CP.
4. Tax registration dossiers for foreign contractors and subcontractors registering to pay taxes directly with tax offices
a/ For foreign contractors or subcontractors directly signing contracts with investors
For foreign general contractors or principal contractors that sign contracts with investors according to law, a tax registration dossier comprises:
- A tax registration declaration, made according to Form No. 04-DK-TCT issued together with this Circular;
- A copy of the contracting license (or an equivalent paper granted by a competent authority);
- A copy of the certificate of registration of the administration office (or an equivalent paper granted by a competent authority, if any);
- A list of subcontractors, enclosed with contracting agreements (if any).
Local tax offices shall base on contractors’ tax registration dossiers to grant 10-numeral tax identification numbers according to regulations.
b/ For foreign contractors to partnership contracts in Vietnam
In case parties to a partnership establish a partnership administration board, such board shall be granted a 10-numeral tax identification number for use in tax declaration, payment and finalization according to law.
A tax registration dossier comprises:
- A tax declaration dossier, made according to Form No. 04-DK-TCT issued together with this Circular;
- A copy of the contracting license (or an equivalent paper issued by a competent authority);
- A copy of the certificate of registration of the administration office (or an equivalent paper issued by a competent authority, if any);
- A list of subcontractors and parties to the partnership, enclosed with contracting agreements (if any).
In case parties to a partnership perform their jobs separately and determine their turnover by themselves, they may make separate tax registration so as to conduct tax declaration, payment and finalization according to the current tax law.
5. Tax registration dossiers for Vietnamese parties paying tax on behalf of foreign contractors and subcontractors
A tax registration dossier comprises:
- A tax registration declaration, made according to Form No. 04.1-DK-TCT issued together with this Circular;
In case a Vietnamese party wishes to have the tax amount paid on behalf of foreign contractors or subcontractors finalized or certified, it shall provide to its managing tax office 1 (one) dossier comprising: copies of contracts; vouchers and documents related to contracts already signed with foreign contractors, which serve as a basis for tax finalization and certification of fulfillment of tax liabilities (if any).
6. Tax registration dossiers for contractors and investors to petroleum contracts
a/ For administrators and joint-venture enterprises
A tax registration dossier comprises:
- A tax registration declaration, made according to Form No. 01-DK-TCT issued together with this Circular and enclosed lists (if any);
- A copy of the investment certificate.
The administrator shall declare petroleum contractors and investors in the list of foreign contractors and subcontractors. The tax office directly managing the administrator shall grant a 10-numeral tax identification number to the administrator and, concurrently 13-numeral tax identification numbers to each contractor or investor on the list of foreign contractors or subcontractors. The administrator shall notify 13-number tax identification numbers to contractors and investors, while its managing tax office shall notify these tax identification numbers to tax offices managing contractors or investors.
b/ For contractors and investors (including contractors eligible to receive shared profit)
A tax registration dossier comprises:
- A tax registration declaration, made according to Form No. 02-DK-TCT issued together with this Circular, showing the 13-numeral tax identification number already notified by the administrator;
- A copy of the investment certificate;
Tax offices of localities where contractors’ and investors’ administration offices are located shall base themselves on contractors’ and investors’ tax registration dossiers and notices of tax identification numbers of the tax office managing the administrator to issue tax registration certificates according to regulations.
7. For personal income tax payers, a tax registration dossier comprises:
- A tax registration declaration, made according to Form No. 05-DK-TCT issued together with this Circular;
- A copy of the identity card or military identify card, or of the passport, for foreigners.
8. Tax registration dossiers for diplomatic representative missions, consulates and representative offices of international organizations in Vietnam (eligible for value-added tax refund)
Tax registration declarations shall be made according to Form No. 06-DK-TCT issued together with this Circular.
9. Tax registration dossiers for organizations authorized to collect taxes, charges, fees and other revenues as prescribed by law; project managers; organizations with holding personal income tax but conducting no production, business or service activities
Tax registration declarations shall be made according to Form No. 01-DK-TCT issued together with this Circular (filling in Items 1, 3, 9 and 14 only).
10. For a number of special business lines and professions that require an operation license granted by a ministry or sector (such as credit, law practice, notarization, petroleum, insurance, healthcare and others), such license may be used as a substitute for the business registration certificate, establishment decision or investment certificate in tax registration dossiers.
11. For persons liable to pay non-agricultural land use tax, tax offices shall automatically grant tax identification numbers when receiving non-agricultural land use tax dossiers of the first year.
Article 6. Places of submission of tax registration dossiers
1. Enterprises established under the Enterprise Law and their dependent units shall submit their tax registration dossiers at business registration agencies according to the Government’s Decree No. 43/2010/ND-CP of April 15, 2010, on enterprise registration.
2. Other enterprises and organizations and their dependent units shall make tax registration with provincial-level Tax Departments of the localities where they are headquartered.
3. Organizations and individuals responsible for withholding and paying taxes on behalf of others shall make tax registration with tax offices of the localities where they are located or reside. Particularly, persons paying income tax through income payers shall submit tax registration declarations to these income payers for the latter to summarize and submit them to their managing tax offices.
4. Those who pay personal income tax directly (not through income payers) shall make tax registration with tax offices of the localities where they earn taxable incomes or register their permanent or temporary residence.
5. Cooperatives, cooperative groups, business households and individuals shall make tax registration with Tax Departments of districts, provincial towns or cities.
Article 7. Receipt of tax registration dossiers
1. Tax offices shall receive dossiers of enterprises established and operating under the Enterprise Law according to the current process for coordination and exchange of enterprise registration information between tax offices and business registration agencies.
2. For organizations and individuals other than those established under the Enterprises Law, the receipt of a tax registration dossier is as follows:
A tax officer receives and appends a seal on the dossier, clearly indicating the time of dossier receipt and the number of documents on the list of documents included in the dossier, in case the dossier is submitted directly at the tax office. The tax officer then issues an appointment slip to the tax registrant stating the date of notification of tax registration results, which must not be later than the deadline set in this Circular.
For a tax registration dossier sent by post, the tax officer appends a seal showing the date of dossier receipt and makes an entry in the tax office’s incoming-mail book.
In case of e-registration, tax registration dossiers are received via the e-transaction system.
Tax officers shall examine tax registration dossiers. In case of necessity to supplement a dossier, the tax office shall notify such to the dossier submitter within 1 (one) working day after the date of receiving the dossier, for directly submitted dossiers, or 2 (two) working days after the date of receiving the dossier, for dossiers sent by post or electronically.
Article 8. Grant of tax registration certificates
Tax registration certificates shall be granted to organizations and individuals specified at Points b, c, d, e and f, Clause 3, Article 3 of this Circular, except those established and operating under the Enterprise Law.
1. Time limit for grant of tax registration certificates
Tax offices shall grant a tax registration certificate within 3 (three) working days after the date of receiving a complete tax registration dossier.
2. Tax registration certification
a/ Tax registration certificate: Taxpayers that complete tax registration procedures and submit complete tax registration dossiers shall be granted by tax offices tax registration certificates made according to Form No. 10-MST issued together with this Circular (except for personal income tax payers and those eligible for issuance of tax identification number notices).
b/ Personal tax identification number card: Personal income tax payers who complete procedures and submit complete tax registration dossiers shall be granted personal tax identification number cards, made according to Form No. 12-MST issued together with this Circular.
c/ Tax identification number notice: Cases eligible for issuance of tax identification number notices according to Form No. 11-MST issued together with this Circular include:
- Taxpayers that conduct new business operations or expand business operations to other localities without establishing new branches or dependent units;
- Business individuals or groups of business individuals without identity cards or business registration certificates;
- Persons liable to non-agricultural land use tax;
- Vietnamese parties paying tax on behalf of foreign contractors or subcontractors;
- Non-business units, armed forces units;
- Economic organizations of political organizations, socio-political organizations, social organizations and socio-professional organizations;
- Other organizations and individuals that have tax liabilities but are not eligible for issuance of tax registration certificates.
3. Re-grant of tax registration certificates
Tax offices shall re-grant tax registration certificates and personal tax identification number cards to taxpayers (except enterprises established and operating under the Enterprise Law) within 3 (three) working days after receiving the latter’s request.
Cases eligible for re-grant of tax registration certificates and personal tax identification number cards:
a/ Re-grant of tax registration certificates which are lost, torn or rumpled: Taxpayers shall make declaration to their managing tax offices for re-grant of tax registration certificates. A dossier for re-grant of a tax registration certificate comprises an application for re-grant of a tax registration certificate, made according to Form No. 13-MST.
b/ Re-grant of tax registration certificates in case declared items change: When there are any changes in the content of its/his/her tax registration certificate, a taxpayer shall carry out the procedures guided in Article 11 of this Circular so as to have its/his/her tax registration certificate re-granted by the tax office.
c/ Re-grant of personal tax identification number cards: A person whose personal tax identification number card is torn, rumpled or damaged shall send to the tax office an application for re-grant of the personal tax identification number card. The application, made according to Form No. 13/MST, must clearly state the applicant’s tax identification number and full name and serial number of his/her identity card or passport (for foreigners) and the previous place of registration for card grant. In case of card renewal, old cards must be returned to tax offices.
4. Re-issuance of tax identification number notices: A taxpayer specified at Point c, Clause 2 of this Article that requests re-issuance of the tax identification number notice shall send an application made according to Form No. 13-MST to its/his/her managing tax office. The application must clearly state the previously notified tax identification number, and the applicant’s full name and serial number of his/her identity card (for individual applicants).
Article 9. Guidance on some specific cases
1. After being granted tax identification numbers, taxpayers that conduct new production or business operations or expand their business operations to other provinces or cities (without setting up new branches or dependent units) shall make tax registration with tax offices of the localities where new or expanded business operations are expanded to according to the tax law. Enterprises and organizations shall submit tax registration declarations, made according to Form No. 01-DK-TCT, while dependent units of enterprises or organizations shall submit declarations, made according to Form No. 02-DK-TCT, enclosed with contracts on or licenses for their new or expanded business operations, to provincial-level Tax Departments of the localities where new or expanded business operations are conducted. Taxpayers shall themselves write their granted tax identification numbers on these tax registration declarations.
2. For business households and individuals, all cases of transferring business operations between spouses or between parents and children and vice versa (including cases of selling business establishments) must be notified to tax offices for re-grant of tax identification numbers. In case the transferees have already been granted tax identification numbers, they may use these numbers for tax declaration and payment.
3. Some provisions on personal tax identification numbers:
- A person who concurrently pays personal income tax through many income payers shall make tax registration with only one income payer for grant of a tax identification number. He/she shall notify his/her tax identification number to other income payers for use in tax declaration and payment. A person who concurrently pays personal income tax and conducts business operations shall use his/her personal income tax identification number in declaring and paying taxes on his/her business operations according to Form No. 03-DK-TCT (filling his/her granted personal tax identification number in the tax identification number box of the declaration form). In case a person engaged in business operations has been granted a tax identification number, he/she shall use that tax identification number in declaring and paying personal income tax. He/she shall use Form No. 05-DK-TCT to carry out procedures for tax declaration, registration and payment (filling his/her tax identification number in the tax identification number box).
- In case tax offices have obtained sufficient personal information of taxpayers, they shall grant tax identification numbers and notify taxpayers thereof.
- In case a business household or individual conducts new business operations or expands its/his/her business to localities other than the district or provincial town where it/he/she has made registration for a tax identification number, it/he/she may use the granted 10-numeral tax identification number in tax declaration and payment. If detecting that a person has more than one 10-numeral tax identification number, tax agencies shall revoke these tax identification numbers, except the first one.
- Private enterprise owners who earn incomes liable to personal income tax shall use their personal tax identification numbers in tax declaration, payment and finalization; and may not use their enterprises’ tax identification numbers for personal income tax declaration and credit.
Section 2
CHANGE OF TAX REGISTRATION INFORMATION
Article 10. Responsibilities and time limits for notification of change of tax registration information
1. Enterprises established and operating under the Enterprise Law shall notify changes of their tax registration information under Article 45 of Decree No. 43/2010/ND-CP and guiding documents.
2. Other organizations, households and individuals shall notify their managing tax offices of changes of their tax registration information within 10 (ten) days after such changes occur according to Form No. 08-MST issued together with this Circular.
Article 11. Dossiers and procedures for information modification
1. Renaming of business establishments: When renaming itself, a business establishment shall make supplementary declaration to its managing tax office. A dossier comprises:
- A tax registration modification declaration, made according to Form No. 08-MST issued together with this Circular;
- The original tax registration certificate;
- A copy of the business registration certificate with the new name;
Within 3 (three) working days after receiving a complete supplementary declaration dossier of the business establishment, the tax office shall re-grant the tax registration certificate with the new name and the already granted tax identification number to the business establishment and concurrently revoke the granted tax registration certificate.
2. Relocation of business places: When relocating its/his/her business place, a taxpayer shall declare such relocation to its/his/her managing tax office in order to carry out relocation procedures. The relocation of business places does not result in change of tax identification numbers.
a/ Relocation of business places within the same province:
A dossier comprises: A tax registration modification declaration, made according to Form No. 08-DK-TCT, clearly indicating information on relocation of the business place.
A taxpayer managed by a provincial-level Tax Department shall send the dossier to that Tax Department for the latter to modify information on the taxpayer’s address and update modified information into the tax registration data system within 2 (two) working days after receiving a complete dossier.
A taxpayer managed by a district-level Tax Department shall make its/his/her dossier in two sets and send them to the district-level Tax Departments of the locality which the taxpayer leaves and the locality which the taxpayer moves to. The district-level Tax Department of the locality which the taxpayer leaves shall issue a notice of the taxpayer’s tax payment, made according to Form No. 09-MST, to the district-level Tax Department of the locality which the taxpayer moves to and the provincial-level Tax Department within 3 (three) working days after receiving a dossier of application for business place relocation.
b/ Relocation of business places from one province to another:
- In the locality which the taxpayer leaves: A declaration dossier comprises:
+ A notice of relocation of business place;
+ The original tax registration certificate;
+ A notice of the taxpayer’s tax declaration and payment, made according to Form No. 09-MST issued together with this Circular.
Within 3 (three) working days after receiving the taxpayer’s dossier of declaration of business place relocation, the tax office of the locality which the taxpayer leaves shall revoke the tax registration certificate and issue a notice of the taxpayer’s tax payment in two copies according to Form No. 09-MST, then send one copy to the taxpayer and the other to the tax office of the locality which the taxpayer moves to.
- In the locality which the taxpayer moves to: Within 5 (five) working days after having its/his/her business license or investment certificate renewed according to the new address, the taxpayer shall make tax registration with the tax office of the locality which it moves to.
A tax registration dossier comprises:
+ A tax registration declaration (indicating the granted tax identification number);
+ A copy of the business license or investment certificate granted by a competent authority of the locality which the taxpayer moves to.
Within 3 (three) working days after receiving a complete and accurate tax registration dossier, the tax office shall re-grant to the taxpayer a tax registration certificate with the granted tax identification number.
3. Notification of change of other items in tax registration declarations:
When there are any changes in their tax registration information, taxpayers shall notify these changes in a tax registration modification declaration made according to Form No. 08-MST issued together with this Circular within 5 (five) days after such changes occur.
A supplementary tax registration dossier comprises:
- A tax registration modification declaration, made according to Form No. 08-MST;
- A copy of the supplementary business registration certificate or the new establishment and operation license or investment certificate, for cases the change of information gives rise to a requirement for a supplementary business registration certificate or a new establishment and operation license or investment certificate;
- A list enclosed with the initial tax registration declaration (if any).
Article 12. Places of submission of tax registration information modification dossiers
1. Enterprises established under the Enterprise Law and their dependent units shall submit dossiers at business registration agencies according to the Government’s Decree No. 43/2010/ND-CP of April 15, 2010, on enterprise registration.
2. Other organizations and individuals shall submit dossiers at their managing tax offices.
Article 13. Receipt of tax registration information modification dossiers
Tax offices shall receive taxpayers’ tax registration information modification dossiers, modify information and update modified information in the tax sector’s tax registration data system.
In case of change of information declared in tax registration certificates, tax offices shall issue an appointment slip for re-grant of the tax registration certificate within 3 (three) working days after receiving a complete information modification dossier.
Section 3
INVALIDATION OF TAX IDENTIFICATION NUMBERS
Article 14. Invalidation of tax identification numbers
Invalidation of a tax identification number means a procedure whereby a tax office determines that the tax identification number is no longer valid for use in the tax sector’s tax registration data system. Tax offices shall revoke tax registration certificates and publicize the list of invalidated tax identification numbers.
Business organizations and individuals that terminate operation or undergo reorganization or restructuring shall carry out procedures for invalidation of their tax identification numbers. For persons who are dead, missing or lose their civil act capacity as prescribed by law, their managing tax offices shall invalidate their tax identification numbers according to regulations.
When resuming their operation after completing procedures for invalidation of tax identification numbers, organizations shall make tax registration for grant of new tax identification numbers. If having tax liabilities after completing procedures for invalidation of tax identification numbers, individuals shall carry out tax registration procedures with tax offices for re-use of their previously granted tax identification numbers.
Article 15. Dossiers and procedures for invalidation of tax identification numbers
1. For enterprises, business households and individuals and dependent units
a/ For enterprises, business households and individuals:
A tax identification number invalidation dossier comprises:
- The original tax registration certificate;
- A copy of the enterprise dissolution decision or decision on opening of enterprise bankruptcy procedures or notice of termination of operation of the business household or individual.
Within 2 (two) working days after receiving a notice of enterprise dissolution, operation termination or reorganization and restructuring issued by the agency competent to grant business registration certificates, investment certificates or operation licenses or by the taxpayer, the tax office shall issue a notice of the enterprise’s operation termination and carrying out of tax identification number invalidation procedures.
After receiving the tax office’s notice, the taxpayer shall submit relevant dossiers and finalize its tax liabilities with its managing tax office according to regulations.
Within 10 (ten) working days after receiving from the taxpayer relevant documents and dossiers on finalization of tax liabilities, the tax office shall conduct tax finalization inspection under the Law on Tax Administration and guiding documents.
b/ For dependent units:
Tax identification numbers of dependent units shall be invalidated upon invalidation of the tax identification numbers of their managing unit. The managing unit shall notify the termination of its existence to its dependent units. Within 10 (ten) working days after receiving such notice from the managing unit, dependent units shall carry out procedures for invalidation of their tax identification numbers. A dossier comprises:
- The original tax registration certificate;
- The managing unit’s notice of termination of existence.
Within 5 (five) working days after invalidating the managing unit’s tax identification number, the tax office managing the managing unit shall promptly notify provincial-level Tax Departments of the localities where dependent units are located of the invalidation of the managing unit’s tax identification number for these Tax Departments to inspect the performance of procedures for invalidation of dependent units’ tax identification numbers. If a dependent unit has not yet carried out procedures for invalidation of its tax identification number, the tax office concerned shall request it to do so according to regulations.
A dependent unit, which still operates after its managing unit is dissolved, falls bankrupt or terminates its existence, shall carry out procedures for invalidation of the granted tax identification number and make new tax registration with the tax office concerned as an independent unit. After the tax identification number of a managing unit is invalidated, all cases of using 13-numberal tax identification numbers granted according to such managing unit’s tax identification number shall be regarded as use of illegal tax identification numbers.
2. For taxpayers that cease tax declaration and payment without declaring it to tax offices
Past the time limit for tax declaration submission and tax payment, if a tax office has sent a request for submission of tax declaration dossiers thrice but received no reply from a taxpayer, it shall contact the local administration to acquire information on the taxpayer’s actual existence.
a/ In case the taxpayer no longer conducts business operations but still resides in the locality, the tax office shall request the taxpayer to fully comply with the tax law or carry out tax identification number invalidation procedures.
b/ In case the taxpayer no longer conducts business operations at the registered address and its whereabouts is unknown, the tax office shall coordinate with the local administration in making a written record certifying the taxpayer’s non-operation at the registered business place. The tax office shall update information into the tax sector’s tax registration database, publicize information on the taxpayer’s situation and coordinate with competent state agencies in carrying out procedures for revocation of the business registration certificate and enterprise certificate and, at the same time, invalidate the taxpayer’s tax identification number according to the Enterprise Law, the Law on Tax Administration and guiding documents.
3. For persons who are dead or missing or have their civil act capacity lost or restricted
In case an individual taxpayer is dead or missing or has his/her civil act capacity lost or restricted according to law, the tax office shall base on relevant documents certifying the taxpayer’s death, missing or civil act capacity loss or restriction issued by competent agencies to carry out procedures for invalidation of the taxpayer’s tax identification number.
Section 4
TAX REGISTRATION FOR CASES OF ENTERPRISE REORGANIZATION OR RESTRUCTURING
Article 16. Split-up, division, merger and consolidation of enterprises
1. Split-up of an enterprise
a/ For the split-up enterprise:
After obtaining a decision on split-up of enterprise, the split-up enterprise shall carry out procedures for invalidation of its tax identification numbers with the tax office.
A dossier comprises:
- A request for invalidation of the tax identification number;
- A copy of the decision on split-up of enterprise;
- The original tax registration certificate.
Within 3 (three) working days after receiving a complete dossier, the tax office shall issue an announcement that the enterprise has terminated its operation and is carrying out tax identification number invalidation procedures.
b/ For newly established enterprises:
Enterprises newly established from the split-up enterprise shall make tax registration declaration with tax offices within 10 (ten) days after obtaining business registration certificates. Dossiers, order and procedures comply with the law on registration of new enterprises.
2. Division of an enterprise
a/ For the dividing enterprise:
After the division, if the dividing enterprise sees changes in its tax registration information, it shall carry out procedure for tax registration information modification within ten (10) days after obtaining a business registration certificate. A dossier comprises:
- A copy of the enterprise division decision;
- The business registration certificate;
- The tax registration modification declaration, made according to Form No. 08-MST.
Within 3 (three) working days after receiving a complete dossier, the tax office shall carry out procedures to modify the dividing enterprise’s tax registration information in the tax identification number management system. The divided enterprise may continue using its previously granted tax identification number and tax registration certificate to perform its tax liabilities.
In case the modification of tax registration information results in change of information stated in the tax registration certificate, the tax office shall re-grant the tax registration certificate to the taxpayer according to regulations.
b/ For the divided enterprise:
The divided enterprise shall carry out tax registration procedures with the tax office after the enterprise division decision is issued and within 10 (ten) days after obtaining a business registration certificate.
Dossiers, order and procedures comply with the law on registration of newly established enterprises.
3. Merger of enterprises
The merging enterprise shall continue using its tax identification number and take over all tax liabilities of the merged enterprises. Merged enterprises tax identification number will be invalidated.
a/ For merged enterprises:
After the merger contract is signed under the Enterprise Law, merged enterprises shall carry out procedures for invalidation of their tax identification numbers with tax offices. A dossier comprises:
- A request for tax identification number invalidation;
- A copy of the merger contract.
Within 3 (three) working days after receiving a complete dossier, a tax office shall issue an announcement that the enterprise has terminated its operation and is carrying out tax identification number invalidation procedures.
b/ For the merging enterprise:
Within 10 (ten) days after obtaining a business registration certificate, the merging enterprise shall carry out procedures for modification of its tax registration information (if the merger leads to a change in its tax registration information). A dossier comprises:
- A copy of its business registration certificate;
- A tax registration modification declaration, made according to Form No. 08-MST.
4. Consolidation of enterprises
The consolidating enterprise is a new enterprise which receives all assets, rights, obligations and lawful interests from consoli-dated enterprises. Consolidated enterprises’s tax identification numbers will be invalidated.
a/ For consolidated enterprises:
After the consolidation contract is signed under the Enterprise Law, consolidated enterprises shall carry out procedures with tax offices for invalidation of their tax identification numbers. A dossier comprises:
- A request for tax identification number invalidation;
- A copy of the consolidation contract.
Within 3 (three) working days after receiving a complete dossier, the tax office shall issue an announcement that the enterprise has terminated its operation and is carrying out tax identification number invalidation procedures.
b/ For the consolidating enterprise:
Within 10 (ten) days after obtaining a business registration certificate, the consolidating enterprise shall carry out tax registration procedures for a new tax registration certificate. Dossiers and procedures comply with the law on registration of newly established enterprises.
Article 17. Sale of enterprises
1. Enterprises established and operating under the Enterprise Law shall comply with the Government’s Decree No. 43/2010/ND-CP of April 15, 2010, on enterprise registration and current guiding documents.
2. For enterprises not established under the Enterprise Law
After obtaining a contract or an agreement on enterprise sale, the selling enterprise shall send to the tax office a notice, enclosed with the original enterprise sale contract, the original tax registration certificate and tax finalization statement.
Within 3 (three) days after obtaining a business registration certificate, the purchasing enterprise shall carry out tax registration procedures with the tax office. A registration dossier comprises:
- A tax registration declaration;
- A copy of the new business registration certificate;
- A copy of the enterprise purchase contract.
Within 3 (three) days after receiving a complete and valid tax registration dossier of the purchasing enterprise, the tax office shall grant it a tax registration certificate.
The tax identification number of an enterprise remains unchanged after it is sold. Cases in which a dependent enterprise, after being sold, becomes an independent enterprise or an enterprise, after being sold, becomes a dependent unit of another enterprise comply with Article 18 of this Circular.
Article 18. Transformation of dependent units into independent ones or vice versa
A dependent unit which is transformed into an independent one or vice versa shall, within 10 (ten) days after obtaining a new business registration certificate, make tax re-registration with the tax office for being granted a new tax registration certificate. Before transformation, the unit shall make tax finalization and carry out procedures for invalidation of its tax identification number with the tax office.
A registration dossier comprises:
- A tax registration declaration, made according to Form No. 01-DK-TCT;
- A copy of the new tax registration certificate.
An independent unit which is transformed into a dependent unit of another independent unit shall be granted a 13-numeral tax identification number according to the tax identification number of the new managing unit. Before transformation, the unit shall carry out procedures for invalidation of its tax identification number with the tax office. The new managing unit shall make supplementary tax registration, declaring the new dependent unit in the list of its dependent units to the tax office for grant of a 13-numeral tax identification number. The new dependent unit shall make tax registration with its managing tax office according to regulations.
A dependent unit of an independent unit which is transformed into a dependent unit of another independent unit shall carry out procedures for invalidation of its old tax identification number. The new managing unit shall make supplementary tax registration, declaring the new dependent unit in the list of its dependent units to the tax office for grant of a 13-numeral tax identification number to the new dependent unit. The new dependent unit shall make tax registration with its managing tax office according to regulations.
Article 19. Suspension of business operation
An organization or individual that suspends business operation shall notify such in writing to its/his/her managing tax office at least 5 (five) days in advance. Such a notice must clearly state the time of suspension and resumption of business operation, and the reason for suspension of business operation. The period of suspension of business operation stated in such a notice must not exceed 1 (one) year. Upon the expiration of the period stated in the notice, if the organization or individual still suspends its/his/her business operations, it/he/she shall send a notice to the business registration agency or tax office at least 5 (five) days in advance. The total time of two subsequent periods of suspension of business operation must not exceed 2 (two) years as prescribed in the Enterprise Law. The organization or individual shall fulfill tax liabilities toward the State before suspending its/his/her business operation.
When suspending their business operation, enterprises established and operating under the Enterprise Law shall submit dossiers of suspension of business operation to business registration agencies according to the Enterprise Law and current guiding documents.
Chapter III
RESPONSIBILITIES FOR MANAGEMENT AND USE OF TAX IDENTIFICATION NUMBERS
Article 20. Responsibilities of taxpayers
1. Taxpayers shall make declaration for tax identification number registration and supplementary declaration of changes of tax registration information under this Circular. When terminating or suspending their operation, taxpayers shall declare such to tax offices and may only use tax identification numbers in transactions for fulfilling their tax liabilities.
2. Taxpayers shall write their tax identification numbers in all transactions papers such as invoices and documents on purchase and sale of goods and services, accounting books, economic contracts and papers and documents related to the determination of tax liabilities. Taxpayers shall use their tax identification numbers for opening deposit accounts at banks or other credit institutions. For papers, books and documents that have no a section for writing tax identification numbers, taxpayers shall write their tax identification numbers on the upper right corner of the front page of these papers, books and documents. Units using invoices printed by themselves shall pre-print their tax identification numbers on every invoice.
3. Taxpayers shall declare any changes in their information to tax offices that have granted tax registration certificates according to regulations. Enterprises established and operating under the Enterprise Law comply with the Government’s Decree No. 43/2010/ND-CP of April 15, 2010, on enterprise registration and current guiding documents. Taxpayers shall fulfill their tax liabilities toward tax offices and customs offices (if they are engaged in import or export activities) before terminating or suspending their operation or undergoing reorganization or restructuring according to regulations.
4. Past the time limit for grant of tax identification numbers, if taxpayers receive no tax registration certificates or tax identification number notices, they may lodge complaints with tax offices that are responsible for granting tax identification numbers. Past 5 (five) working days from the date of lodging complaints, if taxpayers receive no reply from tax offices, they may further lodge their complaints winter superior tax offices for settlement.
5. It is strictly prohibited to lend, erase, destroy or falsify tax registration certificates.
Article 21. Responsibilities of tax offices
1. Tax offices shall supply tax registration declaration forms, guide the procedures for declaration of tax registration dossiers, and grant tax identification numbers and tax registration certificates within the set time limits. When tax offices find that taxpayers’ tax registration dossiers are incomplete or incompliant with regulations, or declared information is inaccurate, they shall notify taxpayers thereof within 3 (three) working days after receiving the dossiers, clearly stating incomplete or inaccurate contents and requesting supplementation or modification thereof.
2. Tax offices shall use tax identification numbers to manage taxpayers and write tax identification numbers on all transactions papers with taxpayers, such as tax payment notices, fine notices, collection orders, decisions on sanctioning of tax-related violations, and tax inspection and examination records.
3. Tax offices shall process and keep tax registration dossiers, and grant tax registration certificates. Tax offices shall build and manage the whole system of tax identification numbers of taxpayers and update changes of tax registration information into the tax sector’s computerized tax identification number management system.
4. Tax offices shall coordinate with related ministries and sectors in loading tax identification numbers onto the existing information systems of ministries and sectors involved in the management of taxpayers.
5. The General Department of Taxation shall promptly and fully supply information on taxpayers having granted tax identification numbers to functional agencies according to regulations.
Article 22. Responsibilities of business registration agencies
Business registration agencies shall grant enterprise identification numbers and coordinate in granting tax identification numbers to business households and individuals and other organizations and individuals according to law.
Article 23. Responsibilities of related ministries, sectors and agencies
State treasuries shall update the tax identification number of every taxpayer for use in the management of tax amounts remitted into the treasuries and conduct tax-related professional operations such as tax refund, transfer of money sums from deposit accounts of taxpayers into state budget accounts upon receiving tax collection orders; and exchange information with tax offices of the same level on tax amounts already paid by each taxpayer.
State treasuries, commercial banks and credit institutions shall display tax identification numbers in taxpayers’ account-opening dossiers and via-account transaction documents.
Ministries, sectors and other line agencies shall supply information on taxpayers’ business operations when so requested and notify any changes in taxpayers’ operation (such as dissolution, bankruptcy, revocation of business registration certificates, or enterprise reorganization or restructuring); add a section for writing tax identification numbers in declaration forms and documents related to taxpayers under their management and update information on taxpayers’ tax identification numbers in their data and information systems and exchange information with the Ministry of Finance so as to enhance management and create favorable conditions for taxpayers in their production, business and service activities.
Chapter IV
HANDLING OF VIOLATIONS
Article 24. For taxpayers
Taxpayers that commit violations in tax registration and improperly use tax identification numbers shall be sanctioned for acts of violation in tax registration declaration as specified in the tax law and legal documents on handling tax-related of administrative violations.
Article 25. For tax offices and tax officers
Heads of tax offices shall strictly implement regulations on grant of tax identification numbers. Tax officers who commit acts of violation of regulations on tax registration shall be handled according to the Law on Tax Administration, the Law on Cadres and Public Employees and their guiding documents.
Chapter V
ORGANIZATION OF IMPLEMENTATION
Article 26. Effect
1. This Circular takes effect on July 1, 2012.
2. This Circular replaces the Ministry of Finance’s Circular No. 85/2007/TT-BTC of July 18, 2007, guiding the Law on Tax Administration regarding tax registration. To annul tax registration form No. 01-DK-TNCN applicable to personal income tax payers issued together with the Ministry of Finance’s Circular No. 175/2010/TT-BTC of November 5, 2010, amending and supplementing a number of articles of Circular No. 84/2008/TT-BTC of September 30, 2008, guiding a number of articles of the Law on Personal Income Tax and the Government’s Decree No. 100/2008/ND-CP of September 8, 2008, detailing a number of articles of the Law on Personal Income Tax.
Article 27. Implementation responsibility
1. Taxpayers that have been granted tax identification numbers under the Ministry of Finance’s Circulars No. 79/1998/TT-BTC of June 12, 1998, No. 68/2003/TT-BTC of July 17, 2003, No. 80/2004/TT-BTC of August 13, 2004, No. 10/2006/TT-BTC of February 14, 2006, and No. 85/2007/ND-CP of July 18, 2007, may continue using these tax identification numbers.
2. The General Department of Taxation shall organize tax registration, grant of tax identification numbers and tax registration certificates, and management of use of tax identification numbers.
Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and settlement.-
For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN
(Notes: All appendices to this Circular which provide tax forms are not translated into English)
Vietnamese
Circular 80/2012/TT-BTC DOC (Word)
Circular 80/2012/TT-BTC PDF (Original)
Circular 80/2012/TT-BTC ZIP (Word)
