Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance on guidelines for tax registration

CIRCULAR

Providing guidance on tax registration[1]

Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration; November 20, 2012 Law No. 21/2012/QH12 Amending and Supplementing a Number of Articles of the Law on Tax Administration; and November 26, 2014 Law No. 71/2014/QH13 Amending and Supplementing a Number of Articles of the Laws on Taxes, and guiding documents;

Pursuant to the laws and ordinances on taxes, charges, fees and other revenues belonging to the state budget, and guiding documents;

Pursuant to November 26, 2014 Law No. 68/2014/QH13 on Enterprises, the Government’s Decree No. 78/2015/ND-CP of September 14, 2015, on enterprise registration, and documents providing guidance on enterprise registration;

Pursuant to the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 65/2013/ND-CP of June 27, 2013, detailing a number of articles of the Law on Personal Income Tax and the Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax;

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, 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 prescribes the dossiers, order and procedures for tax registration; modification of tax registration information; invalidation of tax identification numbers, restoration of tax identification numbers, and business suspension; tax registration in case of reorganization or transformation of organizations; and responsibilities in the management and use of tax identification numbers.

Enterprises established and operating under the Law on Enterprises shall make tax registration at the same time with business registration in accordance with the Law on Enterprises and documents providing guidance on enterprise registration.

Enterprises established not under the Law on Enterprises, organizations, households, individuals, and enterprises established under the Law on Enterprises but not yet defined in the Law on Enterprises and guiding documents shall make tax registration in accordance with the Law on Tax Administration and this Circular.

Article 2. Subjects of application

1. Taxpayers being the following enterprises, organizations and individuals:

a/ Limited liability companies, joint-stock companies, partnerships, and private enterprises that make enterprise registration (tax registration and business registration) at business registration agencies (below collectively referred to as enterprises);

b/ Enterprises operating in securities, insurance, accounting, audit, law practice, notarization or other specialized areas that make enterprise registration not at business registration agencies (below referred to as economic organizations);

c/ Non-business units; armed forces units; economic organizations of political organizations, socio-political organizations, social organizations or socio-professional organizations doing business under law 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; and cooperatives and cooperative groups established and operating under the Law on Cooperatives (below collectively referred to as economic organizations);

d/ Organizations established by competent agencies that do not carry out production and business activities but have obligations toward the state budget (below referred to as other organizations);

dd/ Organizations and individuals that have no tax obligations but are eligible for tax refund, including 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 representative missions, consulates and representative missions of international organizations that are eligible for value-added tax refund with regard to entities eligible for diplomatic privileges and immunities; and ODA project owners eligible for value-added tax refund, and representative offices of ODA project donors (below collectively referred to as other organizations);

e/ Foreign organizations without legal person status in Vietnam and foreign individuals practicing independent business in Vietnam in accordance with Vietnam’s law that earn incomes generated in Vietnam (below collectively referred to as foreign contractors) or have tax obligations in Vietnam;

g/ Enterprises, economic organizations, organizations and individuals that have to withhold and pay tax for foreign contractors or subcontractors; and organizations signing business cooperation contracts or documents with individuals that pay tax for these individuals (below collectively referred to as organizations and individuals withholding and paying tax for others);

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

i/ Households, groups of individuals and individuals engaged in production and business and goods and service provision activities (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) (below referred to as business households, groups of individuals or individuals);

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

l/ Other organizations and individuals that have obligations toward the state budget;

m/ Organizations and individuals that pay salaries and wages (below referred to as income payers).

2. Organizations and individuals authorized by tax offices to collect taxes.

3. Taxpayers that make tax registration for their dependants in accordance with the Law on Personal Income Tax.

4. Tax offices, including the General Department of Taxation, provincial-level Tax Departments and district-level Tax Branches.

5. Customs offices, including the General Department of Customs, provincial-level Customs Departments and district-level Customs Branches.

6. Other related state agencies, organizations and individuals.

Article 3. Interpretation of terms

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

1. Tax registration application system is a component of the centralized tax administration application system developed, managed and used in a unified manner by the General Department of Taxation in the entire tax sector to serve tax administration in terms of tax registration.

2. The General Department of Taxation’s e-portal is the one prescribed in Clause 9, Article 3 of Circular No. 110/2015/TT-BTC of July 28, 2015, guiding tax-related e-transactions.

3. The address of the General Department of Taxation’s website is http://www.gdt.gov.vn.

Article 4. Tax identification numbers

1. Tax identification number is a sequence of numerals, letters or characters issued by the tax administration agency to a taxpayer under the Law on Tax Administration. Tax identification numbers shall be used to identify every single taxpayer (including taxpayers engaged in import and export activities) and uniformly managed nationwide.

2. A tax identification number has the following structure:

N1N2N3N4N5N6N7N8N9N10 - N11N12N13 

In which:

- The first two numerals N₁N₂ represent the code of a province where the tax identification number is granted according to the list of province codes (for tax identification numbers granted to enterprises, organizations, and business households, groups of individuals or individuals), or a code not of a province where the tax identification number is granted (for tax identification numbers granted to other individuals).

- 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.

3. The enterprise code referred to in Clause 1, Article 8 of the Government’s Decree No. 78/2015/ND-CP of September 14, 2015, is the tax identification number prescribed in Clauses 1 and 2 of this Article.

Article 5. Grant and use of tax identification numbers

1. Grant of tax identification numbers

Taxpayers shall make tax registration in order to be granted a tax identification number under Article 21 of the Law on Tax Administration, specifically as follows:

a/ Economic organizations and other organizations each shall be granted a sole tax identification number for use throughout their operation from the date of tax registration to the date of operation termination, except the cases prescribed in Clause 3 of this Article;

b/ An individual shall be granted a sole tax identification number for use throughout his/her life. An individual’s dependant shall be granted a tax identification number for family circumstance-based personal income tax reduction for the individual. The tax identification number granted to a dependant is also the one of the individual when this individual has obligations toward the state budget;

c/ The tax identification number already granted to a taxpayer may not be reused for grant to another taxpayer;

d/ Tax identification numbers of economic organizations or other organizations shall be kept unchanged after these organizations are transformed, sold, donated or inherited;

dd/ The tax identification number granted to a business household, a group of individuals or an individual is the one granted to an individual being the representative of the business household. When this representative dies, is missing or loses his/her civil act capacity, the business household, group of individuals or individual shall be granted a tax identification number based on the tax identification number of the new representative. In case the business household, group of individuals or individual stops production and business activities, the tax identification number of the representative of the business household shall be used as his/her own;

e/ When replacing its/his/her representative, a business household, a group of individuals or an individual shall notify such to the tax office for re-grant of a tax identification number. In case the new representative has been granted a tax identification number, such tax identification number shall be used;

g/ A 10-numeral tax identification number shall be granted to enterprises, economic organizations or other organizations having full civil act capacity and being accountable for all their obligations before law (below referred to as independent units); and to representatives of business households and other individuals defined in Clauses 1, 2 and 3, Article 2 of this Circular, except the cases prescribed in Clause 3 of this Article;

h/ A 13-numeral tax identification number shall be granted to:

- Enterprises’ branches and representative offices that have been granted codes of attached units of enterprises under the Law on Enterprises; and attached units of economic organizations or other organizations established under law and having tax obligations, below collectively referred to as attached units. Units managing attached units shall below be referred to as managing units;

-  Contractors and investors participating in oil and gas contracts or agreements, and the parent company - the Vietnam Oil and Gas Group that represents Vietnam to receive dividends from oil and gas contracts or agreements under Point a, Clause 3 of this Article;

- Business locations of business households, groups of individuals or individuals which are opened in the same district-level administrative units but in different commune-level administrative units.

2. Use of tax identification numbers

Taxpayers shall use their granted tax identification numbers under Article 28 of the Law on Tax Administration, specifically as follows:

a/ A taxpayer shall use its/his/her tax identification number for tax declaration, payment and refund, and for carrying out other tax-related procedures for all its/his/her obligations toward the state budget, even in case it/he/she carries out production and business activities in different geographical areas;

b/ When an enterprise or organization that has been granted a tax identification number takes on new business activities or expands business activities to another province or city without establishing a branch or an attached unit, or having an attached production establishment (including processing and assembly establishment) outside the province or city where its head office is located, and is eligible to account state budget revenues under the Law on Tax Administration, it may use the granted tax identification number for making tax declaration and payment with the tax office of the locality where it carries out new business activities or expands its business activities;

c/ A business household, group of individuals or individual that has 2 (two) or more business locations managed by two different tax offices shall use its/his/her tax identification number for making tax declaration and payment with the tax offices of the localities where its/his/her business locations are based;

d/ When engaged in business activities, an individual being the representative of a business household who has been granted a personal tax identification number shall use this tax identification number for making tax declaration and payment for such business activities, and vice versa;

dd/ The owner of a private enterprise shall use his/her personal tax identification number for tax declaration and payment and finalization of his/her personal income tax. In case this private enterprise has to withhold and pay personal income tax for its employees, it shall use its tax identification number for this purpose;

e/ When having tax obligations toward the state budget, an individual being a dependant shall use his/her tax identification number for tax declaration and payment for such obligations. The tax office shall, based on a dossier of first-time tax obligation, convert the tax identification number of this dependant into the one of a taxpayer for accounting tax obligations for the taxpayer.

3. Grant of tax identification numbers in some specific cases

a/ Grant of tax identification numbers to taxpayers participating in oil and gas contracts or agreements:

a1/ For contracts or agreements on oil and gas prospecting, exploration and exploitation (below collectively referred to as oil and gas contracts), a 10-numeral tax identification number shall be granted to the executive officer and joint operating company under each oil and gas contract; and to joint-venture enterprises, for oil and gas contracts signed as joint-venture contracts.

In case an oil and gas contract states that each contractor or investor has to separately perform its/his/her tax obligations (including enterprise income tax on income from the transfer of benefits gained from the participation in oil and gas contracts), such contractor or investor (even contractors and investors being executive officers and contractors receiving dividends) shall be granted a 13-numeral tax identification number based on the 10-numeral tax identification numbers of executive officers or joint operating companies or joint-venture enterprises.

The parent company - the Vietnam Oil and Gas Group that represents Vietnam to receive dividends from oil and gas contracts - shall be granted a 13-numeral tax identification number (based on the 10-numeral tax identification number of the executive officer or joint operating company or joint-venture enterprise under each oil and gas contract) for tax declaration and payment for such dividends.

In case the transfer leads to the replacement of the owner of the contractor currently gaining benefits from participation in an oil and gas contract in Vietnam, the contractor named in such contract shall use its/his/her 13-numeral tax identification number for declaring and paying tax for the transferor on the income earned from this contract and register the modification of tax registration information based on the 10-numeral tax identification number of the executive officer or joint operating company or joint-venture enterprise.

a2/ For organizations assigned by the Vietnamese Government to receive Vietnam’s dividends from oil and gas wells in overlapping areas, a 10-numeral tax identification number shall be granted under each contract or agreement or another equivalent paper for tax declaration and payment for each contract.

b/ Grant of tax identification numbers to foreign contractors or subcontractors registering to pay tax directly to tax offices:

A foreign contractor or subcontractor registering to pay tax directly to the tax office shall be granted a 10-numeral tax identification number under each contract already signed.

In case 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 Vietnamese economic organization to the partnership is responsible for cost-accounting and shares profits to the partners, the Partnership Management Board or Vietnamese economic organization shall be granted a 10-numeral tax identification number for tax declaration, payment and finalization for the contract in accordance with the current tax law.

c/ Grant of tax identification numbers to enterprises, economic organizations, other organizations or individuals that have to withhold and pay tax for foreign contractors or subcontractors; to organizations and individuals authorized by tax offices to collect tax; and to organizations paying tax for individuals participating in business cooperation contracts (below referred to as tax identification numbers for tax payment for others), is prescribed as follows:

c1/ In case an enterprise, organization or individual being the Vietnamese party signs a contract with, or makes direct payment to, a foreign contractor or subcontractor without registering to pay tax directly to the tax office, the Vietnamese party shall make tax registration and be granted an additional 10-numeral tax identification number for tax declaration and payment for the foreign contractor or subcontractor.

c2/ An organization or individual that signs a tax collection authorization contract with the tax office shall be granted a tax identification number for tax payment for others for payment into the state budget of tax amounts already collected from taxpayers.

c3/ An organization that signs business cooperation contracts or documents with individuals and pays tax for such individuals shall be granted a tax identification number for tax payment for others for payment into the state budget of tax amounts already collected from taxpayers.

c4/ A tax identification number for tax payment for others shall be used for payment of tax amounts for others under the tax law in the course of operation of a taxpayer. When the taxpayer changes its/his/her tax registration information under regulations, the relevant information on the tax identification number for tax payment for others shall be updated by the tax office. When the taxpayer has its/his/her tax identification number invalidated, the tax identification number for tax payment for others shall also be invalidated.

4. For individuals who are paid salaries and wages and authorize income payers to make tax registration

Individuals who are paid salaries and wages may authorize income payers to make tax registration and registration of dependants with tax offices for these individuals.

Individuals shall provide the authorized income payers with papers of their own and of their dependants as prescribed in Clauses 9 and 10, Article 7 of this Circular; the income payers shall make tax registration and registration of dependants as authorized by individuals.

An individual who simultaneously pays personal income tax via different income payers may authorize one income payer to make tax registration in order to be granted a tax identification number. The individual shall notify his/her tax identification number to the other income payers for tax declaration and payment for him/her.

Chapter II

SPECIFIC PROVISIONS

Section 1

TAX REGISTRATION

Article 6. Time limit for taxpayers to make tax registration

Taxpayers shall make tax registration within the time limit prescribed in Article 22 of the Law on Tax Administration, specifically as follows:

1. Economic organizations or other organizations engaged in production and business activities shall make tax registration within 10 (ten) working days from:

- The date stated in the establishment and operation license, establishment decision or equivalent license granted by a competent agency.

- The date stated in the attached-unit operation registration certificate, establishment decision or equivalent license granted by a competent agency.

- The date stated in the business registration certificate granted by a country sharing the land border with Vietnam, for organizations or business households that purchase, sell and exchange goods at border marketplaces, border-gate marketplaces or marketplaces in border-gate economic zones of Vietnam.

- The date of commencement of business activities, for organizations not subject to business registration.

- The date when arises the obligation to withhold and pay tax for foreign contractors or subcontractors; the organizations shall pay tax for individuals under business cooperation contracts or documents.

- The date of signing of a contract, for foreign contractors or subcontractors that make tax declaration and payment directly to tax offices.

- The date of signing of an oil and gas contract or agreement.

2. Organizations and individuals not engaged in production and business activities but having tax obligations toward the state budget or being eligible for tax refund shall make tax registration within the time limit for submission of tax declaration dossiers or the time limit for submission of first-time tax refund dossiers under the Law on Tax Administration.

3. Business households, groups of individuals or individuals shall make tax registration within the time limit for submission of first-time tax declaration dossiers. If being granted a business household registration certificate by the business registration agency, business households, groups of individuals or individuals shall make tax registration directly with tax offices within 10 (ten) working days from the date stated in such certificate.

4. Individuals paying personal income tax shall make tax registration for their dependants within the time limit for family circumstance-based tax reduction registration under the law on personal income tax.

5. Income payers shall make tax registration for individuals who are paid salaries and wages and for their dependants once in a year at least 10 (ten) working days before the date of submission of annual personal income tax finalization dossiers.

Article 7. Tax registration dossiers

Tax registration dossiers must comply with Article 23 of the Law on Tax Administration, specifically as follows:

1. Tax registration dossier for economic organizations or other organizations defined at Points b and c, Clause 1, Article 2 of this Circular

a/ For independent units and managing units, a tax registration dossier must comprise:

- A tax registration declaration, made according to Form No. 01-DK-TCT issued together with this Circular and enclosed lists (if any);

- A copy (not required to be certified) of the establishment and operation license, establishment decision or equivalent license granted by a competent agency, or of the business registration certificate as prescribed by the law of the border-sharing country (for organizations of the country sharing the land border with Vietnam that purchase, sell and exchange goods at border marketplaces, border-gate marketplaces or marketplaces in border-gate economic zones of Vietnam).

b/ For attached units, a tax registration dossier must comprise:

- A tax registration declaration, made according to Form No. 02-DK-TCT issued together with this Circular and enclosed lists (if any);

- A copy (not required to be certified) of the attached-unit operation registration certificate, establishment decision or equivalent license granted by a competent agency, or of the business registration certificate as prescribed by the law of the border-sharing country (for organizations of the country sharing the land border with Vietnam that purchase, sell and exchange goods at border marketplaces, border-gate marketplaces or marketplaces in border-gate economic zones of Vietnam).

2. Tax registration dossier for contractors or investors participating in oil and gas contracts as defined at Point h, Clause 1, Article 2 of this Circular

a/ For executive officers, joint operating companies or joint-venture enterprises, or organizations assigned by the Vietnamese Government to receive Vietnam’s dividends from oil and gas wells in overlapping areas (below collectively referred to as executive officers), a tax registration dossier must comprise:

- A tax registration declaration, made according to Form No. 01-DK-TCT, a list of contractors and investors, made according to Form No. 01-DK-TCT-BK05, and a list of bank accounts, made according to Form No. 01-DK-TCT-BK06, issued together with this Circular;

- A copy (not required to be certified) of the investment certificate or investment license.

b/ For oil and gas contractors and investors (including contractors receiving dividends), a tax registration dossier must comprise:

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

c/ For the parent company - the Vietnam Oil and Gas Group that represents Vietnam to receive dividends from oil and gas contracts, a tax registration dossier must comprise a tax registration declaration made according to Form No. 02-DK-TCT issued together with this Circular.

3. For foreign contractors or subcontractors registering to pay tax directly to tax offices as prescribed at Point e, Clause 1, Article 2 of this Circular, a tax registration dossier must comprise:

- A tax registration declaration, made according to Form No. 04-DK-TCT issued together with this Circular and enclosed lists (if any);

- A copy (not required to be certified) of the contractor permit or equivalent paper granted by a competent agency;

- A copy (not required to be certified) of the written certification of executive office registration or equivalent paper (if any) issued by a competent agency.

4. For organizations or individuals that make tax withholding and payment for others as defined at Point g, Clause 1, Article 2 of this Circular, a tax registration dossier must comprise:

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

- A list of foreign contractors or subcontractors that pay tax via the Vietnamese party, made according to Form No. 04.1-DK-TCT-BK (in case the Vietnamese party pays tax for foreign contractors or subcontractors);

- A copy of the business cooperation contract (in case organizations pay tax for individuals to business cooperation contracts).

5. For Vietnam-based diplomatic representative missions, consulates or representative missions of international organizations as defined at Point dd, Clause 1, Article 2 of this Circular, a tax registration dossier must comprise:

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

- A list of diplomats eligible for value-added tax refund, made according to Form No. 06-DK-TCT-BK01 issued together with this Circular.

6. For organizations or individuals that have no tax obligations but are eligible for tax refund (except Vietnam-based diplomatic representative missions, consulates and representative missions of international organizations) as defined at Point dd, Clause 1, Article 2, and organizations not engaged in production and business activities but having tax obligations as defined at Point d, Clause 1, Article 2, of this Circular, a tax registration dossier must comprise:

A tax registration declaration, made according to Form No. 01-DK-TCT issued together with this Circular, in which taxpayers are only required to fill in items 1, 2, 3, 4, 9, 10, 12, 14 and 15.

7. Tax registration dossier for business households, groups of individuals or individuals defined at Point i, Clause 1, Article 2 of this Circular

a/ For business households, groups of individuals or individuals that make tax registration directly with tax offices:

a1/ For business households, groups of individuals or individuals, except those mentioned at Point a2 of this Clause, a tax registration dossier must comprise:

- A tax registration declaration, made according to Form No. 03-DK-TCT issued together with this Circular and enclosed lists (if any);

- A copy (not required to be certified) of the business household registration certificate;

- A copy (not required to be certified) of the valid citizen identity card or people’s identity card (for individuals holding Vietnamese citizenship); or a copy (not required to be certified) of the valid passport (for individuals holding foreign citizenship or overseas Vietnamese).

a2/ For business households, groups of individuals or 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, a tax registration dossier must comprise:

- A tax registration declaration, made according to Form No. 03-DK-TCT issued together with this Circular and enclosed lists (if any);

- A copy (not required to be certified) of the valid border identity card, border laissez-passer, passport, or another immigration paper granted under the law of the border-sharing country (for business individuals);

- A copy (not required to be certified) of the business household registration certificate granted by a competent Vietnamese agency (for business individuals);

- A copy (not required to be certified) of the business registration certificate as prescribed by the law of the border-sharing country (for business households).

a3/ In case the representative of a business household has been granted a personal tax identification number, when having new business activities, a tax registration dossier must comprise:

- A tax registration declaration, made according to Form No. 03-DK-TCT issued together with this Circular and enclosed lists (if any), on which the granted tax identification number shall be written;

- A copy (not required to be certified) of the business household registration certificate (if any);

b/ Business households, groups of individuals or individuals that make tax registration via tax declaration dossiers and have not yet obtained tax identification numbers shall enclose their first-time tax declaration dossier with one of the following papers:

b1/ For business households, groups of individuals or individuals, except those mentioned at Point b2 of this Clause:

- A copy (not required to be certified) of the business household registration certificate (if any);

- A copy (not required to be certified) of the valid citizen identity card or people’s identity card (for individuals holding Vietnamese citizenship); or a copy (not required to be certified) of the valid passport (for individuals holding foreign citizenship and overseas Vietnamese).

b2/ For business households, groups of individuals or 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:

- A copy (not required to be certified) of the valid border identity card, border laissez-passer, passport, or another immigration paper granted under the law of the border-sharing country (for business individuals);

- A copy (not required to be certified) of the business household registration certificate granted by a competent Vietnamese agency (for business individuals);

- A copy (not required to be certified) of the business registration certificate as prescribed by the law of the border-sharing country (for business households).

8. Tax registration dossier for individuals paying tax via tax declaration dossiers, except those mentioned at Point b, Clause 7 of this Article:

a/ For individuals liable to pay non-agricultural land use tax and having no tax identification numbers, the tax office shall grant a tax identification number upon receiving their dossier of first-time non-agricultural land use tax declaration;

b/ For individuals transferring a real estate and having no tax identification numbers, the tax office shall grant a tax identification number based on their personal information in their real estate transfer dossier;

c/ For individuals submitting a dossier for grant of the rights to use land and land-attached assets and having no tax identification numbers, the tax office shall grant a tax identification number based on their personal information in the submitted dossier;

d/ For irregular revenues, such as registration fee for cars, motorcycles or vessels, or other irregular revenues of individuals without tax identification numbers, the tax office shall grant a tax identification number to these individuals based on their personal information in their tax declaration dossiers to serve tax administration.

9. Tax registration dossier for individuals liable to pay personal income tax and other taxes, except those defined in Clauses 7, 8 and 10 of this Article

a/ For individuals submitting tax registration dossiers directly to tax offices, a tax registration dossier must comprise:

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

- A copy (not required to be certified) of the valid citizen identity card or people’s identity card (for individuals holding Vietnamese citizenship); or a copy (not required to be certified) of the valid passport (for individuals holding foreign citizenship or overseas Vietnamese).

b/ For individuals submitting tax registration dossiers to income payers:

An individual shall send the authorization letter and his/her paper (a copy (not required to be certified) of the valid citizen identity card or people’s identity card (for individuals holding Vietnamese citizenship); or a copy (not required to be certified) of the valid passport (for individuals having foreign citizenship or overseas Vietnamese)) to the income payer.

The income payer shall fill the tax registration information of individuals in the general tax registration declaration for individuals who are paid salaries and wages by the income payer, according to Form No. 05-DK-TH-TCT issued together with this Circular (which shall be fully filled in and marked with a tick in the “Tax registration” box), and send it via the e-portal of the General Department of Taxation.

10. Tax registration dossier for dependants for family circumstance-based tax reduction for personal income tax payers as defined in Clause 3, Article 2 of this Circular

a/ Individuals liable to pay personal income tax shall submit tax registration dossiers for their dependants directly to tax offices. Such a dossier must comprise:

- A declaration for registration of dependants of individuals who are paid salaries and wages, made according to Form No. 20-DK-TCT issued together with this Circular (which shall be fully filled in and marked with a tick in the “Tax registration” box);

- A copy (not required to be certified) of the valid citizen identity card or people’s identity card (for Vietnamese dependants aged full 14 years or older) or of the valid birth certificate (for Vietnamese dependants aged under 14 years); or a copy (not required to be certified) of the valid passport or birth certificate (for dependants holding foreign citizenship or being overseas Vietnamese).

b/ For individuals liable to pay personal income tax who make tax registration for their dependants via their income payers:

An individual shall send an authorization letter and papers of his/her dependants (a copy (not required to be certified) of the valid citizen identity card or people’s identity card (for Vietnamese dependants aged full 14 years or older) or of the valid birth certificate (for Vietnamese dependants aged under 14 years); or a copy (not required to be certified) of the valid passport or birth certificate (for dependants holding foreign citizenship or being overseas Vietnamese) to the income payer.

The income payer shall summarize information from tax registration dossiers of dependants and send the general tax registration declaration for dependants of individuals who are paid salaries and wages by the income payer, made according to Form No. 20-DK-TH-TCT issued together with this Circular (which shall be fully filled in and marked with a tick in the “Tax registration” box), via the e-portal of the General Department of Taxation. This declaration may also be sent in paper form.

Article 8. Places for submission of tax registration dossiers

Places for submission of tax registration dossiers must comply with Article 24 of the Law on Tax Administration, specifically as follows:

1. Economic organizations and attached units (except cooperatives and cooperative groups), contractors and investors participating in oil and gas contracts, and foreign contractors shall submit tax registration dossiers at Tax Departments of localities where their head offices are based.

2. Enterprises, economic organizations, other organizations, and individuals that have to withhold and pay tax for foreign contractors or subcontractors; organizations that pay tax for individuals participating in business cooperation contracts, and organizations and individuals authorized by tax offices to collect tax shall submit tax registration dossiers to their managing tax offices.

3. Other organizations shall submit tax registration dossiers to:

a/ Tax Departments of localities where their head offices are based, for organizations established under decisions of central agencies or provincial-level authorities;

b/ Tax Branches of localities where their head offices are based, for organizations established under decisions of district-level authorities.

4. Individuals who pay personal income tax via income payers and authorize their income payers to make tax registration for them and their dependants shall submit tax registration dossiers to their income payers, which shall summarize tax registration declarations of every individual for submission to their managing tax offices.

5. Individuals liable to pay personal income tax and individuals making tax registration for their dependants not via income payers shall submit tax registration dossiers directly to:

a/ Tax Departments of localities where they have permanent addresses in Vietnam, for foreign individuals using foreign humanitarian aid or non-refundable aid to purchase value-added tax-liable goods and services in Vietnam for providing humanitarian aid or non-refundable aid;

b/ Tax Departments managing their employers, for resident individuals having salaries and wages paid by international organizations, embassies or consulates in Vietnam that have not yet withheld tax for these individuals;

c/ Tax Departments of localities where they perform jobs in Vietnam, for resident individuals having salaries and wages paid by overseas organizations or individuals (in case these individuals do not work in Vietnam);

d/ Tax Branches of localities where they reside (with permanent residence or temporary residence registration).

6. Cooperatives, cooperative groups, and business households, groups of individuals or individuals shall make tax registration at Tax Departments of localities where their head offices are based.

7. Other individuals having a tax obligation toward the state budget shall make tax registration at Tax Branches of localities where their obligation arises (from transfer of real estate, grant of the rights to use land and land-attached assets, or registration fee for cars, motorcycles or vessels, etc.).

Article 9. Receipt of tax registration dossiers and processing time limit

1. Receipt of tax registration dossiers

The receipt of tax registration dossiers must comply with Article 25 of the Law on Tax Administration, specifically as follows:

a/ For a paper tax registration dossier:

For a tax registration dossier submitted directly to the tax office, a tax officer shall receive the dossier and affix a dossier receipt seal, writing the time of receipt, and number of papers based on the list of papers in the dossier. The tax officer shall write a slip indicating the date of notification of the tax registration result, which must not be beyond the time limit prescribed in this Circular.

For a tax registration dossier sent by post, the tax officer shall affix a seal indicating the date of dossier receipt and make an entry in the tax office’s mail register.

The tax officer shall check the tax registration dossier; if the dossier needs to be supplemented, the tax office shall notify such to the taxpayer right on the working day (for a dossier submitted directly to the tax office), or within 2 (two) working days from the date of dossier receipt (for a dossier sent by post).

b/ The receipt of electronic tax registration dossiers must comply with the Ministry of Finance’s Circular No. 110/2015/TT-BTC of July 28, 2015, guiding tax-related e-transactions.

2. Time limit for dossier processing

Within 3 (three) working days from the date the tax office receives a complete tax registration dossier as prescribed.

Article 10. Grant of tax registration certificates

The grant of tax registration certificates must comply with Article 26 of the Law on Tax Administration, specifically as follows:

1. Tax registration certificates

For enterprises, organizations, households and individuals engaged in production and business activities as defined at Points b, c and i, Clause 1, Article 2 of this Circular that submit a complete tax registration dossier as prescribed, the tax office shall grant a tax registration certificate, made according to Form No. 10-MST issued together with this Circular.

2. Personal tax identification number certificates

For individuals earning incomes liable to personal income tax (except business individuals) and other individuals having tax obligations toward the state budget as defined at Points k and l, Clause 1, Article 2 of this Circular that submit a complete tax registration dossier as prescribed directly to the tax office, the tax office shall grant a personal tax identification number certificate, made according to Form No. 12-MST issued together with this Circular.

In case an individual authorizes the income payer to make tax registration, the tax office shall issue a paper notice of the list of tax identification numbers of individuals making tax registration, made according to Form No. 14-MST issued together with this Circular, or send such notice via the e-portal of the General Department of Taxation to the income payer.

The income payer shall notify the tax identification numbers to every individual or the reason for refusal to grant a tax identification number for the concerned individual to modify and supplement information in order to be granted a tax identification number under regulations.

In case an individual authorizing the income payer to make tax registration or an individual making tax registration via the tax declaration dossier sends to the tax office a written request for grant of a personal tax identification number certificate, the tax office shall grant such certificate to the individual.

3. Notification of tax identification numbers

For organizations and individuals referred to at Points d, dd, e, g, h and l, Clause 1, and Clause 2, Article 2 of this Circular that submit a complete tax registration dossier as prescribed, and for business households, groups of individuals or individuals that lack a copy (not required to be certified) of the valid citizen identity card or people’s identity card (for individuals holding Vietnamese citizenship); or of the valid passport (for individuals holding foreign citizenship or overseas Vietnamese), the tax office shall issue a tax identification number notice, made according to Form No. 11-MST issued together with this Circular.

4. Notification of tax identification numbers of dependants

For individuals earning personal income tax-liable salaries and wages and making tax registration for their dependants under Clause 3, Article 2 of this Circular who submit a complete tax registration dossier as prescribed directly to the tax office, the tax office shall issue a notice of tax identification numbers of dependants, made according to Form No. 21-MST issued together with this Circular.

In case an individual authorizes the income payer to make tax registration for dependants, the tax office shall send a paper notice of the list of tax identification numbers of dependants, made according to Form No. 22-MST issued together with this Circular, or send such notice via the e-portal of the General Department of Taxation to the income payer.

The income payer shall notify the tax identification numbers to every individual or the reason for refusal to grant a tax identification number for the concerned individual to modify and supplement information in order to be granted a tax identification number under regulations.

Article 11. Re-grant of tax registration certificates

1. A taxpayer having its/his/her tax registration certificate or personal tax identification number certificate, or tax identification number notice or notice of tax identification numbers of dependants lost, torn, worn-out or burnt shall send a dossier for re-grant of such certificate or notice to the managing tax office. The dossier must comprise a written request for re-grant of a tax registration certificate or tax identification number notice, made according to Form No. 13-MST issued together with this Circular.

2. The tax office shall re-grant a tax registration certificate or tax identification number notice within 2 (two) working days after receiving a complete dossier as prescribed from a taxpayer.

Section 2

MODIFICATION OF TAX REGISTRATION INFORMATION        

Article 12. Responsibilities, time limits and places for submission of dossiers for modification of tax registration information of taxpayers

The modification of tax registration information must comply with Article 27 of the Law on Tax Administration, specifically as follows:

1. Enterprises shall register the modification of tax registration information with business registration agencies as guided in the Government’s Decree on enterprise registration and relevant current documents. In case enterprises or their attached units change their head office addresses, leading to the change of the managing tax offices, before registering the modification of tax registration information with business registration agencies, enterprises shall notify the change of such information to and carry out tax-related procedures with the managing tax offices under Clause 2, Article 13 of this Circular.

2. Economic organizations, other organizations, business households, groups of individuals or individuals, and other individuals that have made tax registration with tax offices shall, when seeing a change in any item of the tax registration declaration or enclosed list, carry out procedures for modification of tax registration information with their managing tax offices within 10 (ten) working days from the date such change occurs.

a/ In case a taxpayer’s head office address is changed, thus leading to the change of the managing tax office, within 10 (ten) working days after receiving a notice of relocation of the taxpayer’s head office (made according to Form No. 09-MST issued together with this Circular) from the tax office of the place where the head office is currently located, the taxpayer shall make tax registration with the tax office of the place where its/his/her head office is relocated to;

b/ Business households, groups of individuals or individuals, or other individuals that see a change in their tax registration information in the tax declaration dossier shall declare such change to their managing tax offices. These tax offices shall, based on the tax declaration dossiers of households or individuals, update the changed information of taxpayers;

c/ For an individual who authorizes the income payer to make tax registration, when tax registration information of his/her own and his/her dependants is changed, the individual shall declare such change to the income payer. The income payer shall summarize the changed information of authorizing individuals and send it to the managing tax office once a year at least 10 (ten) working days before the date of submission of annual personal income tax finalization dossiers;

d/ For individuals earning incomes liable to personal income tax (except business individuals), when their addresses are changed, thus leading to the change of the managing tax offices, they are not required to carry out procedures for change of the managing tax office but shall only register the modification of tax registration information.

3. For enterprises, economic organizations, other organizations, and individuals possessing tax identification numbers for tax payment for others, when their tax registration information is changed, the corresponding information details of such tax identification numbers shall automatically be updated by the tax registration application system based on the taxpayers’ tax identification numbers. Procedures for transfer of tax obligations in relation to tax identification numbers used for tax payment for others shall be carried out similarly to and simultaneously with procedures for transfer of taxpayers’ obligations.

Article 13. Dossier for modification of tax registration information

1. For economic organizations, other organizations, business households, groups of individuals or individuals, or other individuals that change tax registration information without leading to the change of managing tax offices

a/ Cases in which the change of tax registration information does not lead to the change of managing tax offices:

a1/ Economic organizations, other organizations, business households, groups of individuals or individuals, or other individuals change their tax registration information, except information on their head office address;

a2/ Economic organizations or other organizations managed by Tax Departments change their head office addresses within a province or centrally run city;

a3/ Economic organizations, other organizations, business households, groups of individuals or individuals, or other individuals managed by Tax Branches change their head office addresses within a provincial district or city.

b/ Dossier for modification of tax registration information:

b1/ For economic organizations or other organizations (including their attached units), a dossier must comprise:

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

- A copy (not required to be certified) of the establishment and operation license, attached-unit operation registration certificate, establishment decision, or equivalent license granted by a competent agency, if there is a change in tax registration information in such license, certificate or decision.

b2/ For business households, groups of individuals or individuals (that request modification of tax registration information directly at the tax office), a dossier must comprise:

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

- A copy (not required to be certified) of the business household registration certificate, if there is a change in tax registration information in such certificate;

- A copy (not required to be certified) of the valid citizen identity card or people’s identity card (for individuals holding Vietnamese citizenship); or a copy (not required to be certified) of the valid passport (for individuals holding foreign citizenship or overseas Vietnamese), if there is a change in tax registration information in such card or passport.

c/ For individuals who earn personal income tax-liable incomes, except business individuals:

c1/ For taxpayers requesting modification of tax registration information directly at the tax office, a dossier must comprise:

- A declaration for tax registration information modification, made according to Form No. 08-MST issued together with this Circular, for modifying information for the taxpayers and their dependants;

- A copy (not required to be certified) of the valid citizen identity card or people’s identity card (for individuals holding Vietnamese citizenship); or a copy (not required to be certified) of the valid passport (for individuals holding foreign citizenship or overseas Vietnamese), if there is a change in tax registration information in such card or passport;

- A copy (not required to be certified) of the valid citizen identity card or people’s identity card (for dependants aged full 14 years or older holding Vietnamese citizenship) or of the valid birth certificate (for dependants aged under 14 years holding Vietnamese citizenship); or a copy (not required to be certified) of the valid passport or birth certificate (for dependants holding foreign citizenship or overseas Vietnamese), if there is a change in tax registration information of dependants in such card or certificate.

c2/ For taxpayers requesting modification of tax registration information via income payers

- Modification of information on an individual taxpayer:

The taxpayer shall send copies (not required to be certified) of the papers showing tax registration-related changes to the income payer. The income payer shall make a general tax registration declaration for individuals who are paid salaries and wages by the income payer, made according to Form No. 05-DK-TH-TCT issued together with this Circular, which shall be fully filled in and marked with a tick in the “Modification of tax registration information” box.

- Modification of information on dependants:

 The taxpayer shall send copies (not required to be certified) of his/her dependents’ papers showing tax registration information-related changes to the income payer. The income payer shall make a general tax registration declaration for dependants of individuals who are paid salaries and wages by the income payer, made according to Form No. 20-DK-TH-TCT issued together with this Circular, which shall be fully filled in and marked with a tick in the “Modification of tax registration information” box.

2. For enterprises or organizations (including their attached units), or business households, groups of individuals or individuals that change their head office addresses, thus leading to the change of their managing tax offices:

a/ Cases in which the change of tax registration information leads to the change of managing tax offices:

a1/ Enterprises, economic organizations, other organizations, or business households, groups of individuals or individuals relocate their head offices to other provinces or centrally run cities;

a2/ Enterprises, economic organizations, other organizations, or business households, groups of individuals or individuals managed by Tax Branches relocate their head offices to another provincial district or city within a province or centrally run city;

a3/ Individuals earning personal income tax-liable incomes (except business individuals) relocate their head offices to another provincial district or city within a province or centrally run city or relocate their head offices to another province or centrally run city.

b/ Dossier for modification of tax registration information:

b1/ For enterprises, economic organizations, other organizations, or business households, groups of individuals or individuals

- At the tax office of the place where a taxpayer’s head office is currently located:

+ For enterprises, a dossier must comprise a declaration for modification of tax registration information, made according to Form No. 08-MST issued together with this Circular;

+ For economic organizations and other organizations, a dossier must comprise:

(i) A declaration for modification of tax registration information, made according to Form No. 08-MST issued together with this Circular;

(ii) A copy (not required to be certified) of the establishment and operation license, attached-unit operation registration certificate, establishment decision, or equivalent license granted by a competent agency, with information of the new head office address.

+ For business households, groups of individuals or individuals, a dossier must comprise:

(i) A declaration for modification of tax registration information, made according to Form No. 08-MST issued together with this Circular;

(ii) A copy (not required to be certified) of the business household registration certificate with modified tax registration information in the tax registration certificate or tax identification number notice (if any);

(iii) A copy (not required to be certified) of the valid citizen identity card or people’s identity card (for individuals holding Vietnamese citizenship); or a copy (not required to be certified) of the valid passport (for individuals holding foreign citizenship or overseas Vietnamese), if there is a change in tax registration information in such card or passport.

- At the tax office of the place where a taxpayer’s head office is relocated to:

+ For enterprises: They shall make registration at the business registration agency under the Law on Enterprises and the Government’s Decree No. 78/2015/ND-CP of September 14, 2015, and guiding documents.

+ For economic organizations, other organizations, and business households, groups of individuals or individuals, a dossier must comprise:

(i) A notice of the taxpayer’s head office relocation, made according to Form No. 09-MST issued together with this Circular, issued by the tax office of the place where the taxpayer’s head office is currently located;

(ii) A copy (not required to be certified) of the business household certificate (for business households, groups of individuals or individuals subject to business registration under regulations) or of the establishment and operation license or equivalent license granted by a competent agency, which shows the new head office address.

b2/ For individuals earning incomes liable to personal income tax (except business individuals), a dossier for modification of head office address information is the same as that for modification of tax registration information for individuals as prescribed at Point c, Clause 1 of this Article.

3. In case of modification of tax registration information for investors transferring their contributed capital amounts in economic organizations or transferring benefits gained from the participation in oil and gas contracts, a dossier must comprise a declaration for modification of tax registration information, made according to Form No. 08-MST issued together with this Circular.

Article 14.  Receipt of dossiers for modification of tax registration information

1. For a paper dossier for modification of tax registration information

The tax officer shall receive the dossier and affix a dossier receipt seal, indicating the time of dossier receipt, and names of papers as listed in the dossier. The tax officer shall issue a slip indicating the date of notification of the tax registration result which must not be beyond the time limit prescribed in this Circular.

For a dossier sent by post, the tax officer shall affix a seal indicating the date of dossier receipt and make an entry in the tax office’s mail register.

The tax officer shall check the dossier; if the dossier needs to be supplemented, the tax office shall notify such to the taxpayer right on the working day (for a dossier submitted directly at the tax office), or within 2 (two) working days from the date of dossier receipt (for a dossier sent by post).

2. For an electronic tax registration dossier

The receipt of an electronic dossier for modification of tax registration information must comply with the Ministry of Finance’s Circular No. 110/2015/TT-BTC of July 28, 2015, guiding tax-related e-transactions.

Article 15. Processing of dossiers for modification of tax registration information and notification of dossier processing results

1. In case a taxpayer changes tax registration information not stated in the tax registration certificate or tax identification number notice (except the case mentioned in Clause 3 of this Article)

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.

2. In case a taxpayer changes tax registration information stated in the tax registration certificate or 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 concurrently re-grant a tax registration certificate or tax identification number notice to the taxpayer. The previously granted papers shall be invalidated.

3. In case a taxpayer relocates its/his/her head office, thus leading to the change of the managing tax office

a/ For a taxpayer relocating its/his/her head office to another province or centrally run city:

a1/ At the tax office of the place where the taxpayer’s head office is currently located:

The taxpayer shall fulfill its/his/her tax obligation before relocating its/his/her head office to another province or centrally run city under Clause 2, Article 8 of the Government’s Decree No. 83/2013/ND-CP of July 22, 2013.

The tax office of the place where the taxpayer’s head office is currently located shall check the tax payment fulfillment by the time of relocation together with the taxpayer, make a notice of the taxpayer’s head office relocation according to Form No. 09-MST issued together with this Circular, and send 1 (one) copy of this notice to the taxpayer, 1 (one) copy to the tax office of the place where the taxpayer’s head office is relocated to, for notifying the taxpayer’s tax obligation fulfillment under Clause 2, Article 8 of the Government’s Decree No. 83/2013/ND-CP of July 22, 2013.

The tax office shall process a dossier for modification of tax registration information within 10 (ten) working days after receiving a complete tax registration dossier as prescribed from a taxpayer.

a2/ At the tax office of the place where the taxpayer’s head office is relocated to:

The tax office of the place where the taxpayer’s head office is relocated to shall, based on the taxpayer’s dossier for head office relocation and information on new head office address provided by the business registration agency (for enterprises), update the taxpayer’s tax registration information in the tax registration application system for continued management of the taxpayer.

b/ For a taxpayer managed by a Tax Branch that relocates its/his/her head office to another provincial district or city within the same province or centrally run city:

b1/ At the tax office of the place where the taxpayer’s head office is currently located:

The tax office of the place where the taxpayer’s head office is currently located shall, together with the taxpayer, check the tax obligation fulfillment by the time of relocation, make a notice of the taxpayer’s head office relocation according to Form No. 09-MST issued together with this Circular, and send 1 (one) copy of this notice to the taxpayer, 1 (one) copy to the tax office of the place where the taxpayer’s head office is relocated to, for notifying the taxpayer’s tax obligation fulfillment.

The tax office shall process a dossier for modification of tax registration information within 10 (ten) working days after receiving a complete tax registration dossier as prescribed from a taxpayer.

b2/ At the tax office of the place where the taxpayer’s head office is relocated to:

The tax office of the place where the taxpayer’s head office is relocated to shall, based on the taxpayer’s dossier for head office relocation and information on new head office address provided by the business registration agency (for enterprises), update the taxpayer’s tax registration information in the tax registration application system for continued management of the taxpayer.

c/ Handling of a taxpayer that has completed head office relocation procedures at the tax office of the place where its/his/her head office is currently located but fails to carry out procedures at the tax office where its/his/her head office is relocated to:

Within 10 (ten) working days after the tax office of the place where the taxpayer’s head office is currently located issues a notice of the taxpayer’s head office relocation, made according to Form No. 09-MST issued together with this Circular, if the taxpayer fails to relocate its/his/her head office, the taxpayer shall send a written explanation to the tax office of the place where the taxpayer’s head office is currently located and to the tax office of the place where the taxpayer’s head office is expected to be relocated to, stating the reason and requesting permission for continuation of production and business activities at the old head office.

Past 10 (ten) working days after the date the tax office of the place where the taxpayer’s head office is currently located issues a notice of the taxpayer’s head office relocation, if the taxpayer neither carries out procedures at the tax office of the place where the taxpayer’s head office is relocated to nor sends a written notice of non-relocation of its/his/her head office to the tax office of the place where the taxpayer’s head office is currently located and to the tax office of the place where the taxpayer’s head office is expected to be relocated to, the tax office of the place where the taxpayer’s head office is expected to be relocated to shall send a written request for explanation to the taxpayer. Past 10 (ten) working days after the tax office sends such a written request, if the taxpayer fails to give a written explanation, the tax office of the place where the taxpayer’s head office is expected to be relocated to shall issue a notice that the taxpayer does not operate at the registered head office, made according to Form No. 16-DKT issued together with this Circular, change to the status “Taxpayer not operating at the registered address”, and send it to related state agencies under Article 19 of this Circular.

Section 3

INVALIDATION OF TAX IDENTIFICATION NUMBERS, RESTORATION OF TAX IDENTIFICATION NUMBERS, AND BUSINESS SUSPENSION

Article 16. Cases, time limits and places for submission of dossiers for invalidation of tax identification numbers

The invalidation of tax identification numbers must comply with Article 29 of the Law on Tax Administration, specifically as follows:

1. Cases of invalidation of tax identification numbers

a/ For enterprises:

- Enterprises terminate operation, are dissolved or go bankrupt;

- Enterprises have their enterprise registration certificates revoked;

- Enterprises are reorganized (divided, separated, merged or consolidated).

b/ For economic organizations, other organizations, and business households, groups of individuals or individuals:

- Economic organizations or other organizations terminate operation; or business households, groups of individuals or individuals terminate business activities;

- Economic organizations or other organizations have their establishment and operation licenses or equivalent licenses revoked; or business households, groups of individuals or individuals have their business household registration certificates revoked due to their violations;

- Economic organizations are reorganized (divided, merged or consolidated), or have their attached units transformed into independent units or vice versa, or attached units of certain managing units are transformed into attached units of other managing units;

- Economic organizations or other organizations receive the tax office’s notice that they have not operated at the registered addresses for over one year and fail to register operation resumption;

- Contractors or investors participating in oil and gas contracts finish the contracts or transfer all benefits from such participation;

- Foreign contractors finish their contracts.

c/ For attached units:

- They receive the managing units’ decisions on operation termination;

- They have their tax identification numbers invalidated when their managing units’ tax identification numbers are invalidated;

- They have their establishment and operation licenses or equivalent licenses revoked under law.

d/ For non-business individuals:

They die, are missing or lose civil act capacity as prescribed by law.

2. Principles of invalidation of tax identification numbers

a/ Invalidation of a tax identification number is a procedure whereby a tax office determines that the tax identification number is no longer valid for use in the tax registration application system. The tax office shall revoke the tax registration certificate or tax identification number notice and publicly announce the invalidation of the tax identification number;

b/ A tax identification number may not be used in economic transactions from the date it is validated by the tax office under Article 29 of the Law on Tax Administration;

c/ If wishing to resume operation after having their tax identification numbers invalidated, economic organizations or other organizations shall make tax registration in order to be granted a new tax identification number; the invalidated tax identification number may not be used again;

d/ For business households, groups of individuals or individuals terminating business activities, their tax identification numbers shall be invalidated only for their business activities while tax identification numbers of representatives of business households shall not be invalidated and may be used for performance of tax obligations of these representatives;

dd/ Before submitting a dossier for dissolution at the business registration agency as guided in the Law on Enterprises, the Government’s Decree No. 78/2015/ND-CP of September 14, 2015, and the Ministry of Planning and Investment’s Circular No. 20/2015/TT-BKHDT of December 1, 2015, an enterprise shall send such dossier to the managing tax office under Clause 3, Article 202 of the Law on Enterprises (in case the enterprise dissolves by itself) or under Clause 2, Article 203 of the Law on Enterprises (in case the enterprise is dissolved when its enterprise registration certificate is revoked or under a court decision) for carrying out procedures for fulfilling its tax obligation with the tax office;

e/ When enterprises, economic organizations, other organizations or individuals have their tax identification numbers invalidated, they shall carry out procedures for invalidation of tax identification numbers for tax payment for others;

g/ For managing units that have tax identification numbers invalidated, their attached units’ tax identification numbers shall also be invalidated under regulations.

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

a/ For enterprises, economic organizations, other organizations, contractors or investors participating in oil and gas contracts, and foreign contractors:

- A taxpayer shall submit a report on the use of invoices under the law on invoices;

- A taxpayer shall fulfill the tax obligations under Articles 41 and 42 of the Ministry of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013;

- For a managing unit with attached units, all these attached units shall complete procedures for invalidation of tax identification numbers before their managing units’ tax identification numbers are invalidated.

b/ For business households, groups of individuals or individuals:

- A taxpayer shall submit a report on the use of invoices under the law on invoices, if business households, groups of individuals or individuals use invoices;

- A taxpayer shall fulfill the tax obligations under Articles 40, 41 and 43 of the Ministry of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013.

4. Time limit and places for submission of dossiers for invalidation of tax identification numbers

a/ For enterprises: The tax office shall invalidate tax identification numbers of enterprises within the time limit for the business registration agency to update the legal status of (dissolved) enterprises in the national database on enterprise registration;

b/ For economic organizations, other organizations, contractors or investors participating in oil and gas contracts, foreign contractors, and business households, groups of individuals or individuals:

A taxpayer shall send a dossier for invalidation of tax identification number within 10 (ten) working days from the date of issuance of a document on operation termination (for economic organizations, other organizations, and business households, groups of individuals or individuals, except business households, groups of individuals or individuals possessing no business household registration certificates) or from the date of contract completion or the date of operation termination, to the managing tax office for carrying out procedures for invalidation of tax identification numbers.

Article 17. Dossier for invalidation of tax identification numbers

1. For economic organizations and other organizations

a/ For managing units, a dossier must comprise:

- A written request for invalidation of tax identification number, made according to Form No. 24/DK-MST issued together with this Circular;

- The tax registration certificate or tax identification number notice (original); or a written explanation about the loss of such certificate or notice;

- A copy (not required to be certified) of the dissolution decision, decision on opening of bankruptcy procedures, decision on division, contract on consolidation, contract on merger, decision on revocation of the operation registration certificate, or notice of operation termination;

- The General Department of Taxation’s written certification of the tax obligation fulfillment for import and export activities, if the managing unit is engaged in import and export activities.

In case a managing unit has attached units possessing 13-numeral tax identification numbers, it shall send a written notice of termination of its operation to these attached units, requesting the latter to carry out procedures for invalidation of their tax identification numbers with their managing tax offices before the invalidation of the managing unit’s tax identification number.

b/ For attached units, a dossier must comprise:

- A written request for invalidation of tax identification number, made according to Form No. 24/DK-MST issued together with this Circular;

- The tax registration certificate or tax identification number notice (original); or a written explanation about the loss of such certificate or notice;

- A copy (not required to be certified) of the decision terminating the operation of the attached unit, notice of termination of the operation of the managing unit, or decision revoking the operation registration certificate, for attached units of competent agencies;

- The General Department of Customs written certification of the tax obligation fulfillment for import and export activities, if the attached unit is engaged in import and export activities.

2. For contractors or investors participating in oil and gas contracts or foreign contractors, a dossier must comprise:

- A written request for invalidation of tax identification number, made according to Form No. 24/DK-TCT issued together with this Circular;

- The contract liquidation record (if any) or a document on the transfer of the whole contributed capital amount in the oil and gas contract, for investors participating in oil and gas contracts;

- The General Department of Customs written certification of the tax obligation fulfillment for import and export activities, if the contractor or investor is engaged in import and export activities.

3. For business households, groups of individuals or individuals, a dossier must comprise:

- A written request for invalidation of tax identification number, made according to Form No. 24/DK-TCT issued together with this Circular;

- The tax registration certificate or tax identification number notice (original); or a written explanation about the loss of such certificate or notice;

- A copy (not required to be certified) of the decision revoking the business household registration certificate (if any).

4. For enterprises

A dossier for an enterprise to carry out procedures for fulfilling its tax obligation with the tax office before the enterprise carries out dissolution procedures at the business registration agency is prescribed as follows:

a/ In case an enterprise dissolves by itself, a dossier must comprise:

- The dissolution decision;

- The minutes of the meeting on dissolution;

- The General Department of Customs written certification of the tax obligation fulfillment for import and export activities, if the enterprise is engaged in import and export activities.

 b/ In case an enterprise is dissolved upon having its enterprise registration certificate revoked or under a court’s ruling, a dossier must comprise:

- The dissolution decision;

- A copy of the decision revoking the enterprise registration certificate or the court’s effective ruling;

- The General Department of Customs written certification of the tax obligation fulfillment for import and export activities, if the enterprise is engaged in import and export activities.

Article 18. Processing of a dossier for invalidation of tax identification numbers and notification of dossier processing results

1. Processing of a dossier for invalidation of tax identification number in case of dissolution or operation termination

a/ For enterprises, economic organizations and other organizations:

- Within 2 (two) working days after receiving a taxpayer’s dossier for invalidation of tax identification number, the tax office shall send to the taxpayer a notice stating that the taxpayer has stopped operation and is carrying out procedures for invalidation of its/his/her tax identification number, made according to Form No. 17/TB-DKT issued together with this Circular and, at the same time, switch the status of the taxpayer and its/his/her attached units to “The taxpayer has stopped operation pending completion of tax identification number invalidation procedures” in the tax registration application system.

- Within 3 (three) working days after the taxpayer fulfills the tax obligation with the tax office and customs office or after the tax office completes the transfer of the whole tax obligation of an attached unit to its managing unit as prescribed, the tax office shall send a notice of invalidation of the taxpayer’s tax identification number, made according to Form No. 18/TB-DKT issued together with this Circular, to the taxpayer (except taxpayers being enterprises).

- The managing unit shall fulfill the tax obligation of its attached units with their managing tax offices after these units’ tax identification numbers are invalidated.

- In case the managing unit sends a dossier for invalidation of tax identification numbers while its attached units have not yet carried out tax identification number invalidation procedures, the tax office managing the managing unit shall notify such to the managing unit, attached units and tax offices managing these attached units. Attached units’ tax identification numbers shall be invalidated before their managing unit’s tax identification number is invalidated.

- After the managing unit terminates its operation, if its attached units still operate, they shall make tax registration with their managing tax offices for grant of new tax identification numbers or for transformation under Article 23 of this Circular. In case the managing unit’s tax identification number has been invalidated but its attached units still use 13-numeral tax identification numbers based on the managing unit’s tax identification number, such use shall be considered illegal.

b/ For business households, groups of individuals or individuals:

- Within 2 (two) working days after receiving a dossier for invalidation of tax identification number from a business household, group of individuals or individual, the tax office shall send to the taxpayer a notice stating that the taxpayer has stopped operation and is carrying out procedures for invalidation of tax identification number, made according to Form No. 17/TB-DKT issued together with this Circular and, at the same time, switch the status of the taxpayer to “The taxpayer having stopped operation pending completion of tax identification number invalidation procedures” in the tax registration application system for business activities.

- The tax office shall issue a notice of invalidation of the taxpayer’s tax identification number for production and business activities, made according to Form No. 18/TB-DKT issued together with this Circular, within 3 (three) working days after the business household, group of individuals or individual fulfills the tax obligation.

After the tax identification number for business activities is invalidated, the tax identification number of the individual representing the business household may still be used for performance of his/her tax obligation.

In case the business household, group of individuals or individual conducts business lines not subject to business household registration certificate, when the tax identification number of the representative of the business household is invalidated, the tax identification numbers of business locations shall not be invalidated.

2. Processing of a dossier for invalidation of tax identification number in case of reorganization (division, merger or consolidation) of enterprises, economic organizations or other organizations

a/ For enterprises:

For a divided, merged or consolidated enterprise that has not yet fulfilled its tax obligation, upon receiving the business registration agency’s notice of termination of the enterprise’s existence, the tax office managing such enterprise shall transfer the whole tax obligation of such enterprise to the newly established, merging or consolidating enterprise. The new enterprise shall make tax finalization and fulfill the tax obligation of the old enterprise in accordance with the Law on Tax Administration.

b/ For economic organizations and other organizations:

For divided, merged or consolidated economic organizations and other organizations, upon receiving a dossier for invalidation of tax identification number from these organizations, the tax offices managing these organizations shall request the latter to fulfill their tax obligation under Article 42 of the Ministry of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, before issuing a notice of invalidation of the taxpayer’s tax identification number, made according to Form No. 18/TB-DKT issued together with this Circular.

3. For individuals who die, are missing or lose their civil act capacity

In case an individual taxpayer dies, is missing or loses his/her civil act capacity as prescribed by law, the tax office shall, based on competent agencies’ relevant papers certifying the individual’s death, missing or civil act capacity loss, invalidate the taxpayer’s tax identification number under regulations. Annually, the tax office shall coordinate with competent local agencies in identifying individuals who die, are missing or lose their civil act capacity under law for invalidation of taxpayers’ tax identification numbers.

4. Invalidation of tax identification numbers in case taxpayers have their business household registration certificates, establishment and operation licenses or equivalent licenses revoked due to their violations

When receiving a competent agency’s decision revoking the business household registration certificate, establishment and operation license or equivalent license of a taxpayer, the tax office shall request the taxpayer to carry out tax identification number invalidation procedures under regulations. The tax office shall update information on the taxpayer to the status that the taxpayer has stopped operation and is carrying out tax identification number invalidation procedures in the tax registration application system, and send to the taxpayer a notice, made according to Form No. 17/TB-DKT issued together with this Circular, to request the taxpayer to carry out tax identification number invalidation procedures in accordance with this Circular.

Article 19. Taxpayers not operating at registered addresses

1. The tax office shall conduct a verification to identify whether a taxpayer does not operate at the registered address in one of the following cases:

a/ Past the deadline for submission of a tax declaration dossier or tax report as prescribed by the laws on taxes and tax administration but the taxpayer still fails to submit such dossier or report even when the tax office has applied tax administration measures, specifically as follows:

- Past the prescribed deadline for submission of a tax declaration dossier or tax report, if the taxpayer fails to submit such dossier or report, within 5 (five) working days after this deadline, the tax office shall send a notice requesting submission of such dossier or report. In case the taxpayer makes electronic tax declaration, such notice shall be sent via the e-portal of the General Department of Taxation.

- Past 5 (five) working days after the tax office sends a notice, if the taxpayer still fails to submit a tax declaration dossier or tax report, the tax office shall send a notice for the second time. In case the taxpayer makes electronic tax declaration, such notice shall be sent via the e-portal of the General Department of Taxation and concurrently by post to the taxpayer’s registered address.

- Past 5 (five) working days from the date the second-time notice is sent, if the taxpayer still fails to submit a tax declaration dossier or tax report, the tax office shall conduct a verification to see whether the taxpayer operates at the registered address.

b/ For papers (decisions, documents, notices, etc.) 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, the tax office shall conduct a verification to see whether the taxpayer operates at the registered address;

c/ When receiving a written report from an organization or individual stating that a taxpayer does not operate at the registered address, the tax office shall conduct a verification to see whether the taxpayer operates at the registered address;

d/ When receiving a competent state management agency’s written notice stating that a taxpayer does not operate at the registered address, the tax office shall conduct a verification to see whether the taxpayer operates at the registered address.

2. The tax office shall complete the verification of whether the taxpayer actually operates at the registered address within 5 (five) working days from the date of occurrence of a case in need of verification mentioned in Clause 1 of this Article.

a/ In case the verification result 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 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 case the verification result shows that the taxpayer does not operate at the registered address, the the tax office shall work with local authorities (the commune-level People’s Committee and Public Security agency) in making a record of the verification of the taxpayer’s operation at the registered address according to 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 Form No. 16/TB-DKT issued together with this Circular, within 3 (three) working days from the date stated in the record and, at the same time, update information on the status “The taxpayer not operating at the registered address” in the tax registration application system.

The notice shall be sent to the taxpayer (to the registered address for tax notice receipt; address of the at-law representative of the taxpayer, owner of a private enterprise or chairperson of the Members’ Council of a partnership; or to the taxpayer’s email address already registered with the tax office for online submission of tax declaration dossiers, if any) and related state management agencies (customs office, business registration agency, procuracy, Public Security agency, market management agency, and agency granting establishment and operation licenses) right on a working day or no later than the first working hour of the subsequent day from the date the notice is signed. In case the tax office and a related state management agency have issued a Regulation on online information exchange, the notice shall be sent by the mode specified in such Regulation. In case the taxpayer is an attached unit, the notice shall concurrently be sent to its managing unit.

The tax office shall coordinate with competent state agencies in handling taxpayers that do not operate at addresses registered with state agencies in accordance with the Law on Enterprises and the Law on Tax Administration and guiding documents.

3. In case the taxpayer that is a managing unit detected not to operate at the registered address in one of the cases mentioned in Clause 1 of this Article has an attached unit:

a/ The tax office managing the managing unit shall send to the attached unit a notice warning that the managing unit is detected not to operate at the registered address, made according to Form No. 26/TB-DKT issued together with this Circular, within 3 (three) working days from the date of occurrence of a case requiring verification of whether the managing unit operates at the registered address as mentioned in Clause 1 of this Article. In case the managing unit and attached unit are managed by different tax offices, the notice shall also be sent to the tax office managing the attached unit.

b/ When issuing a notice stating that the taxpayer does not operate at the registered address as mentioned in Clause 2 of this Article, the tax office shall concurrently send this notice to the managing unit and attached unit. The tax office shall update information stating that the attached unit does not operate at the registered address in the tax registration application system from the date of issuance of the notice.

4. The taxpayer shall be handled for its/his/her violations in the use of tax identification numbers under relevant laws. Past one year after issuing a notice stating that the taxpayer does not operate at the registered address, the tax office shall invalidate the taxpayer’s tax identification number under Articles 16 and 17 of this Circular or coordinate with the business registration agency in revoking the taxpayer’s enterprise registration certificate under Point 1c, Article 211 of the Law on Enterprises.

Article 20. Restoration of tax identification numbers

1. Cases of restoration of tax identification numbers

a/ Economic organizations or other organizations have their establishment and operation licenses or equivalent licenses revoked by competent agencies or have their tax identification numbers invalidated by tax offices under regulations, but later competent agencies issue a notice canceling the document on such revocation;

b/ After receiving the tax office’s notice stating that they do not operate at registered addresses, enterprises, economic organizations, other organizations or business households, groups of individuals or individuals make written requests for the tax office to restore their tax identification numbers, and commit to paying taxes into the state budget and complying with tax-related administrative sanctions before the business registration agency issues decisions revoking their enterprise registration certificates or business household registration certificates; or another state management agency issues documents revoking their establishment and operation licenses or equivalent licenses;

c/ After sending a dossier for invalidation of tax identification number to the tax office, economic organizations, other organizations or business households, groups of individuals or individuals request permission for operation resumption before the tax office issues a notice of invalidation of the taxpayer’s tax identification number;

d/ The tax office detects that taxpayers actually do not fall in the cases subject to invalidation of tax identification numbers and the improper invalidation of their tax identification numbers is due to the tax office’s fault.

2. Dossier for restoration of tax identification number

a/ For economic organizations or other organizations that request restoration of tax identification number in case a competent agency issues a notice canceling the document revoking the establishment and operation license or equivalent license, a dossier must comprise:

- A written request for restoration of tax identification number, made according to Form No. 25/DK-TCT issued together with this Circular;

- A copy (not required to be certified) of the competent agency’s notice canceling the document revoking the establishment and operation license or equivalent license.

b/ For enterprises, economic organizations, other organizations or business households, groups of individuals or individuals that request restoration of tax identification number after the tax office issues a notice stating that the taxpayer does not operate at the registered address while a related state agency has not yet issued a decision revoking the enterprise registration certificate or business household registration certificate or a document revoking the establishment and operation license or equivalent license:

A dossier must comprise a written request for restoration of tax identification number, made according to Form No. 25/DK-TCT issued together with this Circular.

c/ In case economic organizations, other organizations or business households, groups of individuals or individuals that request restoration of tax identification number have sent a dossier for invalidation of tax identification number to the tax office but the latter has not yet issued a notice of invalidation of the taxpayer’s tax identification number, and the taxpayers request permission for operation resumption, a dossier must comprise a written request for restoration of tax identification number, made according to Form No. 25/DK-TCT issued together with this Circular.

3. Restoration of tax identification numbers and notification of tax identification number restoration results

a/ Within 3 (three) working days after receiving a taxpayer’s dossier for restoration of tax identification number in the case mentioned at Point a, Clause 2 of this Article or right after detecting that the improper invalidation of a taxpayer’s tax identification number is due to the tax office’s fault as prescribed at Point d, Clause 2 of this Article, the tax office shall:

- Send a notice of restoration of tax identification number, made according to Form No. 19/TB-DKT issued together with this Circular, to the taxpayer;

- Re-print the tax registration certificate or tax identification number notice for the taxpayer in case it/he/she has submitted the original of such certificate or notice to the tax office as required in the dossier for invalidation of tax identification number.

The tax office shall update information on the status of the tax identification number for the taxpayer 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 issuance of a notice of restoration of tax identification number.

b/ Within 10 (ten) working days after receiving a taxpayer’s written request for restoration of tax identification number in the case mentioned at Point b, Clause 2 of this Article, the tax office shall make a list indicating incomplete tax declaration dossiers, the use of invoices, tax arrears, fines and late-payment interests (if any), and sanction violations of the laws on taxes and invoices and, at the same time, conduct a verification at the taxpayer’s head office address and make a record (to be signed with the taxpayer) of the verification of the taxpayer’s operation at the registered address as required in the dossier for restoration of the taxpayer’s  tax identification number, while the taxpayer has to fulfill all tax obligations and comply with the tax office’s requests as prescribed by law.

Within 3 (three) working days from the date the taxpayer has complied with the decision on sanctioning of tax and invoice-related administrative violations and fully paid tax arrears, fines and late-payment interests (if any), the tax office shall:

- Send a notice of restoration of tax identification number, made according to Form No. 19/TB-DKT issued together with this Circular, to the taxpayer;

- Re-print the tax registration certificate or tax identification number notice for the taxpayer in case it/he/she has submitted the original of such certificate or notice to the tax office as required in the dossier for invalidation of tax identification number.

The notice of restoration of the tax identification number for the taxpayer shall be sent to the taxpayer (to the registered address for tax notice receipt; address of the at-law representative of the taxpayer, owner of a private enterprise or chairperson of the Members’ Council of a partnership; or to the taxpayer’s email address already registered with the tax office for online submission of tax declaration dossiers, if any); the agency granting business household registration certificates, procuracy and Public Security agency of the locality, and agency granting establishment and operation licenses right on a working day or no later than the first working hour of the subsequent day from the date of issuance of the notice. At the same time, the tax office shall update information on the status of the taxpayer’s tax identification number in the tax registration application system.

c/ Within 10 (ten) working days after receiving a taxpayer’s written request for restoration of tax identification number in the case mentioned at Point c, Clause 2 of this Article, the tax office shall make a list indicating incomplete tax declaration dossiers, the use of invoices, tax arrears, fines and late-payment interests (if any), and sanction violations of the tax and invoice laws.

Within 3 (three) working days from the date the taxpayer has complied with the decision on sanctioning of tax and invoice-related administrative violations and fully paid tax arrears, fines and late-payment interests (if any), the tax office shall:

- Send a notice of restoration of tax identification number, made according to Form No. 19/TB-DKT issued together with this Circular, to the taxpayer;

- Re-print the tax registration certificate or tax identification number notice for the taxpayer in case it/he/she has submitted the original of such certificate or notice to the tax office as required in the dossier for invalidation of tax identification number.

The tax office shall update information on the status of the tax identification number for the taxpayer in the tax registration application system right on a working day or no later than the first working hour of the subsequent day from the date of issuance of the notice of restoration of tax identification number.

d/ A tax identification number for tax payment for others shall automatically be restored when a taxpayer’s tax identification number is updated by the tax office in the tax registration application system.

Article 21. Tax registration in case of business suspension

1. At least 15 (fifteen) days before suspending their business activities or resuming their business activities ahead of the notified period, economic organizations, other organizations or business households, groups of individuals or individuals shall send a notice, made according to Form No. 23/DK-TCT issued together with this Circular, to the managing tax office and agency granting establishment and operation licenses or business household registration certificates.

For business households, groups of individuals or individuals not subject to business registration, a notice of business suspension shall be sent to the managing tax office at least 1 (one) working day before the date of business suspension.

2. The business suspension must not exceed 1 (one) year. After the expiration of the notified period, if economic organizations, other organizations or business households, groups of individuals or individuals still wish to further suspend their business activities, they shall send another notice to the tax office and agency granting establishment and operation licenses or business household registration certificates at least 15 (fifteen) days before they further suspend their business activities. For business households, groups of individuals or individuals not subject to business registration, a notice of business suspension shall be sent to the managing tax office at least 1 (one) working day before the date of business suspension.

The total of successive periods for business suspension must not exceed 2 (two) years.

3. When suspending their business activities, if enterprises, economic organizations, other organizations, or individuals have tax identification numbers for tax payment for others, these tax identification numbers shall automatically be updated in the tax registration application system based on taxpayers’ tax identification numbers.

Section 4

TAX REGISTRATION IN CASE OF REORGANIZATION OR TRANSFORMATION OF ORGANIZATIONS

Article 22. Tax registration in case of reorganization of economic organizations

1. Division of an economic organization

a/ For the divided economic organization:

The divided economic organization shall carry out procedures for invalidation of its tax identification number at the tax office under Articles 16 and 17 of this Circular.

Based on the divided economic organization’s dossier for invalidation of tax identification number, the tax office shall carry out procedures for invalidation of such organization’s tax identification number under Article 18 of this Circular.

b/ For newly established economic organizations:

Economic organizations established from a divided economic organization shall carry out tax registration procedures at the tax office under Articles 6, 7 and 8 of this Circular.

2. Separation of an economic organization

a/ For the separated economic organization:

In case the separated economic organization sees any change in tax registration information, it shall carry out procedures for modification of tax registration information within 10 (ten) working days after being granted an establishment and operation license or another equivalent paper by a competent agency. A dossier for modification of tax registration information must comprise:

- A declaration for modification of tax registration information, made according to Form No. 08-MST;

- A copy (not required to be certified) of the decision on separation of the economic organization or equivalent document;

- A copy (not required to be certified) of the establishment and operation license or another equivalent paper.

The tax office shall carry out procedures for modification of tax registration information of the separated economic organization under Article 15 of this Circular. The separated economic organization may still use the old tax identification number for fulfillment of its tax obligation.

b/ For newly established economic organizations:

Economic organizations established from a separated economic organization shall carry out tax registration procedures at the tax office under Articles 6, 7 and 8 of this Circular.

3. Merger of economic organizations

The merging economic organization shall still maintain its tax identification number. The merged economic organizations shall have their tax identification number invalidated.

a/ For merged economic organizations:

When a merger contract or equivalent document is signed, the merged economic organizations shall carry out procedures for invalidation of their tax identification numbers at the tax office under Articles 16 and 17 of this Circular.

Based on a dossier for invalidation of the tax identification number of the merged economic organization, the tax office shall carry out procedures for invalidation of such organization’s tax identification number under Article 18 of this Circular.

b/ For the merging economic organization:

Within 10 (ten) working days after obtaining an establishment and operation license or another equivalent paper, the merging economic organization shall carry out procedures for modification of its tax registration information (if the merger leads to a change in tax registration information). A dossier for modification of tax registration information must comprise:

- A declaration for modification of tax registration information, made according to Form No. 08-MST;

- A copy (not required to be certified) of the merge contract or equivalent document;

- A copy (not required to be certified) of the establishment and operation license or another equivalent paper.

The tax office shall carry out procedures for modification of tax registration information of the merging economic organization under Article 15 of this Circular.

4. Consolidation of economic organizations

a/ For the consolidated economic organization:

The consolidated economic organization shall carry out procedures for invalidation of its tax identification number at the tax office within 10 (ten) working days after a consolidation contract or equivalent document is signed under Articles 16 and 17 of this Circular.

Based on a dossier for invalidation of the tax identification number of the consolidated economic organization, the tax office shall carry out procedures for invalidation of such organization’s tax identification number under Article 18 of this Circular.

b/ For the consolidating economic organization:

The consolidating economic organization shall carry out tax registration procedures at the tax office under Articles 6, 7 and 8 of this Circular.

Article 23. Tax registration in case of transformation of economic organizations and other organizations

1. Transformation of an attached unit into an independent unit or vice versa

An attached unit that is transformed into an independent unit or vice versa under a transformation decision shall make tax re-registration in order to be granted a new tax identification number by the tax office under Articles 6, 7 and 8 of this Circular. When a transformation decision is issued, before being transformed, a unit shall carry out procedures for invalidation of its tax identification number at the tax office under Articles 16 and 17 of this Circular.

2. Transformation of an independent unit into an attached unit of another managing unit

An independent unit that is transformed into an attached unit of another managing unit shall be granted a 13-numeral tax identification number based on the new managing unit’s tax identification number. Before being transformed, a unit shall carry out procedures for invalidation of its tax identification number at the tax office under Articles 16 and 17 of this Circular. The new attached unit shall make tax registration with the managing agency under Articles 6, 7 and 8 of this Circular.

3. Transformation of an attached unit of a managing unit into an attached unit of another managing unit

An attached unit of a managing unit that is transformed into an attached unit of another managing unit shall carry out procedures for invalidation of its tax identification number at the tax office under Articles 16 and 17 of this Circular. The new attached unit shall make tax registration with the managing agency under Articles 6, 7 and 8 of this Circular.

Chapter III

RESPONSIBILITIES FOR MANAGEMENT AND USE OF TAX IDENTIFICATION NUMBERS

Article 24. Responsibilities of taxpayers

1. Taxpayers shall make tax registration and register modification of tax registration information in accordance with this Circular. When terminating their operation or suspending their business activities, taxpayers shall declare such to tax offices in accordance with this Circular.

2. Taxpayers shall submit only 1 (one) set of dossier for any of all procedures prescribed in this Circular.

3. Taxpayers shall use tax identification numbers under Article 28 of the Law on Tax Administration. For papers, books and documents without a space for writing a tax identification number, taxpayers shall write their tax identification numbers at the top right corner of the first page of such papers, books or documents.

 4. Taxpayers shall declare any change in their information to the tax offices granting tax registration certificates or tax identification number notices according to regulations. Taxpayers shall fulfill their tax obligations with tax offices and customs offices (if they are engaged in import and export activities) before having their tax identification numbers invalidated under regulations.

5. Taxpayers may neither borrow, erase, destroy nor forge tax registration certificates or tax identification number notices.

Article 25. Responsibilities of tax offices

1. Tax offices shall supply tax registration declaration forms, provide guidance on procedures for declaration of tax registration dossiers (upon request of taxpayers), and grant tax identification numbers and tax registration certificates or tax identification number notices within the prescribed time limits. If detecting through inspection that taxpayers’ tax registration dossiers are incomplete or the declared information is inaccurate, tax offices shall notify such to taxpayers, stating incomplete and inaccurate details, and requesting supplementation and modification.

2. Tax offices shall use tax identification numbers for managing taxpayers and write tax identification numbers on all papers on transactions with taxpayers.

3. Tax offices shall process and keep tax registration dossiers of taxpayers, make and manage tax identification numbers of taxpayers, and update changes in tax registration information into the tax registration application system in an adequate, accurate and timely manner.

4. Tax offices shall coordinate and exchange information with related ministries and sectors involved in the management of taxpayers, and supply them with tax identification numbers for update in their existing information systems in order to ensure uniformity and synchronicity.

5. The General Department of Taxation shall promptly and fully provide functional agencies with information on taxpayers possessing tax identification numbers, modification of tax registration information, invalidation of tax identification numbers, business suspension, taxpayers not operating at registered addresses, and restoration of tax identification numbers according to regulations.

Article 26. Responsibilities of business registration agencies

1. To guide enterprises and enterprises’ economic organizations that come to tax offices how to carry out tax-related procedures and fulfill tax obligations before the dissolution of enterprises or termination of the operation of branches, representative offices or business locations.

2. To instruct business households, groups of individuals or individuals having made business registration to carry out procedures for registration of business suspension at tax offices in accordance with this Circular.

3. To notify tax offices of the revocation of business household registration certificates of business households, groups of individuals or individuals.

4. To exchange information and coordinate in the management and registration of enterprises under relevant regulations.

Article 27. Responsibilities of customs offices

1. To receive information on tax registration, changes in tax registration information, business suspension, taxpayers not operating at registered addresses, restoration of tax identification numbers, and invalidation of tax identification numbers of taxpayers from tax offices.

2. To provide tax offices with changes in information on taxpayers in the course of carrying out import and export activities in order to have uniform information on taxpayers between customs offices and tax offices.

3. To promptly provide adequate and accurate information on taxpayers’ tax arrears in import and export activities on the customs sector’s website, and certify the fulfillment of tax obligations in import and export activities when invalidating tax identification numbers for taxpayers.

Article 28. Responsibilities of related ministries, sectors and agencies

1. The State Treasury shall update the tax identification numbers of every taxpayer in the documents on payments to the state budget, tax refund documents and other documents on state budget accounting when conducting operations relating to the accounting of amounts paid to or returned from the state budget; and exchange with tax offices the information on the tax amounts already paid by and eligible to be returned to every taxpayer.

2. The State Treasury, commercial banks and credit institutions shall write tax identification numbers in taxpayers’ dossiers for account opening and documents on payment transactions.

3. Ministries, sectors and line ministries shall provide information on business activities of taxpayers upon request, and notify changes in taxpayers’ information (dissolution, bankruptcy, revocation of business registration certificates, or reorganization) upon completion of the dissolution, bankruptcy, revocation of business registration certificates, or of reorganization; add a section for writing tax identification numbers in declaration forms and documents related to taxpayers under their management, update information on tax identification numbers of taxpayers into their databases, and exchange information with the Ministry of Finance in order to enhance the management of, and create favorable conditions for, taxpayers in production and business activities.

Article 29. Public posting of tax registration information of taxpayers

1. Tax offices shall publicly post tax registration information of taxpayers in accordance with this Circular 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 do not operate at registered addresses under notices made according to Form No. 16/TB-DKT issued together with this Circular (status 06);

d/ Taxpayers have their tax identification numbers restored under notices made according to Form No. 19/TB-DKT issued together with this Circular.

To-be-posted information includes name, tax identification number, address, status of tax identification number, reason in case the taxpayer falls in a certain status of tax identification number, and date of validity of modified information.

Tax offices shall publicly post tax registration information of taxpayers on the website of the General Department of Taxation no later than the working day following the date of update of changes in tax registration information in the tax registration application system.

2. Taxpayers may search information on their tax identification numbers on the website of the General Department of Taxation. Taxpayers making online tax registration may receive notices from tax offices via email addresses registered with tax offices or via e-transaction accounts as prescribed in the Ministry of Finance’s Circular No. 110/2015/TT-BTC of July 28, 2015, guiding tax-related e-transactions.

Chapter IV

ORGANIZATION OF IMPLEMENTATION

Article 30. Effect

1. This Circular takes effect on August 12, 2016.

2. This Circular replaces the Ministry of Finance’s Circular No. 80/2012/TT-BTC of May 22, 2012, guiding the implementation of the Law on Tax Administration regarding tax registration.

3. To annul Article 9 guiding the modification and supplementation of tax registration information, and Clause 3, Article 20 guiding the time of tax registration for Vietnamese parties that declare and pay tax for foreign contractors or subcontractors, of the Ministry of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013; to annul the provision “individuals paying package tax amounts who stop business activities shall notify such stoppage to tax offices at least one day before the date of stoppage of business activities” at Point 11.a, Article 6 of, and Forms No. 02/DK-NPT-TNCN and No. 02/TB-MST-NPT issued together with, the Ministry of Finance’s Circular No. 92/2015/TT-BTC of June 15, 2015.

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

Article 31. Implementation responsibility

1. Taxpayers that are granted tax identification numbers before the effective date of this Circular may still use these tax identification numbers. Tax registration information shall be modified from the effective date of this Circular.

2. 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.

Any problems arising in the course of implementation of this Circular should promptly be reported to the Ministry of Finance for study and settlement.

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN

* All forms issued together with this Circular are not translated.-