Chapter II
TAX REGISTRATION
Article 21.- Tax registrants
1. Business organizations, households and individuals.
2. Individuals who have incomes liable to personal income tax.
3. Organizations and individuals responsible for withholding and paying taxes on taxpayers’ behalf.
4. Other organizations and individuals defined by tax law.
Article 22.- Time limit for tax registration
Tax registrants shall make tax registration within ten working days after:
1. They are granted business registration certificates or establishment and operation licenses or investment certificates;
2. They commence their business operation, for organizations not subject to business registration, or households and individuals subject to business registration but having not been granted business registration certificates;
3. The responsibility for withholding and paying taxes on taxpayers’ behalf arises;
4. The personal income tax liability arises;
5. A claim for tax refund is made.
Article 23.- Tax registration dossiers
1. For a business organization or individual, a tax registration dossier comprises:
a/ Tax registration form;
b/ Copy of the business registration certificate or establishment and operation license or investment certificate.
2. For an organization or individual not subject to business registration, a tax registration dossier comprises:
a/ Tax registration form;
b/ Copy of the establishment decision or investment decision, for organizations; or copy of the personal identity card or passport, for individuals.
Article 24.- Places for submission of tax registration dossiers
1. Business organizations and individuals shall make tax registration at tax agencies of localities where those organizations’ or individuals’ head offices are located.
2. Organizations and individuals responsible for withholding and paying taxes on taxpayers’ behalf shall make tax registration at tax agencies of localities where those organizations’ or individuals’ head offices are located.
3. Individuals shall make tax registration at tax agencies of localities where their taxable incomes are generated or where their permanent or temporary residence is registered.
Article 25.- Responsibilities of tax agencies and tax officers for receiving tax registration dossiers
1. If tax registration dossiers are submitted directly to tax agencies, tax officers shall receive and affix the seal of receipt of the dossiers, indicating the time of receipt and the number of documents included in the dossiers.
2. If tax registration dossiers are sent by mail, tax officers shall affix the seal showing the date of receipt of the dossiers and record the receipt of the dossiers in the incoming mail books of tax agencies.
3. If tax registration dossiers are electronically submitted, the receipt, examination and acceptance of tax registration dossiers shall be conducted by tax agencies through electronic data processing systems.
4. When necessary to supplement dossiers, tax agencies shall notify such to taxpayers on the date of dossier receipt, if dossiers are directly submitted, or within three working days, if dossiers are sent by mail or electronically.
Article 26.- Grant of tax registration certificates
1. Tax agencies shall grant tax registration certificates to taxpayers within ten working days after receiving valid tax registration dossiers.
If tax registration certificates are lost or damaged, tax agencies shall re-grant them within five working days after receiving taxpayers’ requests for re-grant.
2. A tax registration certificate contains the following information:
a/ Taxpayer’s name;
b/ Tax identification number;
c/ Serial number and date (day, month, year) of the business registration certificate, the establishment and operation license or the investment certificate, for business organizations or individuals;
d/ Serial number and date (day, month, year) of the establishment decision, for non-business organizations, or of the personal identity card or passport, for non-business individuals;
e/ Name of the tax agency directly managing the taxpayer;
f/ Date of grant of the tax registration certificate.
3. The lending, erasure, destruction and forgery of tax registration certificates are strictly prohibited.
Article 27.- Changes in tax registration information
1. When there is any change in the information in the submitted tax registration dossiers, taxpayers shall notify it to tax agencies within ten working days after that change is made.
2. The Government shall specify the tax registration in cases of change in information in tax registration dossiers.
Article 28.- Use of tax identification numbers
1. Taxpayers shall write their granted tax identification numbers on all invoices, vouchers and documents when conducting business transactions; when making tax declaration, tax payment, tax refund and other tax-related transactions; when opening their deposit accounts at commercial banks or other credit institutions.
2. Tax administration agencies and the State Treasury shall use tax identification numbers in the administration and collection of taxes into the state budget.
Commercial banks and other credit institutions shall write tax identification numbers in taxpayers’ dossiers of application for opening of accounts and on vouchers of transactions on these accounts.
3. The use by taxpayers of other taxpayers’ tax identification numbers is strictly prohibited.
Article 29.- Invalidation of tax identification numbers
1. Tax identification numbers are invalidated in the following cases:
a/ Business organizations or individuals terminate their operation;
b/ Individuals are dead or missing, or lose their civil act capacity according to the provisions of law.
2. In case of invalidation of tax identification numbers, organizations, individuals, or taxpayers’ representatives at law shall notify such to tax agencies directly managing them for completion of procedures for invalidation of tax identification numbers and public announcement of such invalidation.
3. Tax agencies shall publicly announce the invalidation of tax identification numbers. Tax identification numbers may not be used in economic transactions from the date tax agencies publicly announce the invalidation thereof.
Tìm kiếm
Luật quản lý thuế 2006 (Bản Word)