Chương III Luật Quản lý thuế 2019: Đăng ký thuế

Chapter III

TAXPAYER REGISTRATION

Article 30. Applying for taxpayer registration and TIN issuance

1. Taxpayers must apply for taxpayer registration and shall be issued with TINs by tax authorities before beginning their business operations or incurring amounts payable to the state budget. The following entities shall apply for taxpayer registration:

a) Enterprises, organizations and/or individuals shall apply for taxpayer registration through the interlinked single-window system together with enterprise, cooperative or business registration (hereinafter referred to as “business registration”) as prescribed in the Law on Enterprises and other relevant regulations;

b) Organizations and individuals beside those stipulated in Point a of this clause shall register directly with tax authorities as regulated by the Minister of Finance.

2. Types of TINs:

a) 10-digit TINs shall be issued to enterprises and organizations that are legal persons; representatives of households, household businesses and other individuals;

b) 13-character TINs shall be issued to dependent units and other entities;

c) The Minister of Finance shall elaborate this clause.

3. Issuance of TINs:

a) Each enterprise, business organization or other organization is issued with 01 unique TIN to use throughout its entire operation, from the date of taxpayer registration to the date of TIN deactivation. A taxpayer’s branches, representative offices and/or dependent units that pay their own tax shall be issued with separate TINs. In case an enterprise, organization, branch, representative office or dependent unit combines taxpayer registration via the interlinked single-window system with business registration, the number of the certificate of enterprise registration, cooperative registration and/or business registration (hereinafter referred to as “business registration certificate”) is also the TIN;  

b) Each individual is issued 01 unique TIN to use throughout their whole life. Any dependant of that individual shall be issued with a TIN for the purpose of claiming personal exemption for personal income taxpayers. The TIN issued to the dependant is also his/her personal TIN, which is used when paying his/her tax;

c) Enterprises, organizations and individuals responsible for deducting and paying tax on behalf of taxpayers shall be issued with separate TINs for use when deducting tax;

d) Issued TINs shall not be reissued to another taxpayer;

dd) TINs of enterprises, business organizations and other organizations shall remain unchanged after they are converted, sold, gifted or inherited;

e) TIN issued to a household, household business or individual business is issued to the individual representing the household, household business or individual business.

4. Taxpayer registration includes:

a) First-time taxpayer registration;

b) Notifying changes to taxpayer registration information;

c) Notifying suspension of business operation;

d) TIN deactivation;

dd) TIN reactivation.

Article 31. Application for first-time taxpayer registration

1. For taxpayers who combine taxpayer registration with business registration, taxpayer registration application is the application for business registration as prescribed by law.

2. If the taxpayer is an organization registering directly with the tax authority, the taxpayer registration application shall include:

a) The taxpayer registration form;

b) Copies of valid establishment and operation license, establishment decision, investment registration certificate or equivalent documents granted by competent authorities;

c) Other relevant documents.

3. If the taxpayer is a household, household business or individual business directly registered with the tax authority, the taxpayer registration application shall include:

a) The registration form or tax return;

b) Copy of the identity card or passport;

c) Other relevant documents.

4. Sharing of information between state management agencies and tax authorities for receipt of taxpayer registration applications and TIN issuance via the interlinked single-window system on portals shall be implemented as prescribed by law.

Article 32. Receiving authorities

1. For taxpayers who combine taxpayer registration with business registration, the taxpayer registration application and the business registration application shall be submitted to the same authority as prescribed by law.

2. Taxpayers directly registered with tax authorities shall submit their applications as follows:

a) Organizations, household businesses and individual businesses shall submit their applications to tax authorities of the areas where their headquarters are located;

b) Organizations and individuals responsible for withholding and paying tax on taxpayers’ behalf shall submit their applications to their supervisory tax authorities;

c) Non-business households and individuals shall submit their taxpayer registration applications to tax authorities where taxable income is incurred, where permanent residence or temporary residence is registered or where amounts payable to the state budget are incurred.

3. Individuals authorizing their income payers to apply for taxpayer registration of themselves and their dependants shall submit their taxpayer registration applications to the income payers. The income payers shall be responsible for preparing and submitting such taxpayer registration applications to their supervisory tax authorities.

Article 33. Time limit for first-time taxpayer registration

1. For taxpayers who combine taxpayer registration with business registration, the time limit for taxpayer registration is the time limit for business registration as prescribed by law.

2. For taxpayers directly registered with tax authorities, the time limit for taxpayer registration is 10 working days starting from the day on which:

a) the certificate of household business registration, establishment and operation license, investment registration certificate or establishment decision is granted;

b) the taxpayer inaugurates business operation for organizations that are not required to apply for business registration and household businesses and individual businesses that are required to apply for business registration but yet to be granted the business registration certificate;

c) the responsibility to deduct and pay tax on behalf of individuals arises; organizations paying tax on behalf of individuals according to business cooperation contracts and/or agreements;

d) the contract with the foreign contractor and/or subcontractors who directly declare and pay tax to tax authorities; the petroleum contract or agreement is concluded;

dd) personal income tax is incurred;

e) tax refund in claimed;

g) other amounts payable to the state budget are incurred.

3. In case an individual does not have a TIN, his/her income payer shall apply for taxpayer registration on his/her behalf in no later than 10 working days starting from the date tax liabilities are incurred; in case a dependant of a taxpayer does not have a TIN, the income payer shall apply for taxpayer registration for the dependant in no later than 10 working days starting from the date the taxpayer applies for dependant exemption as prescribed by law.

Article 34. Issuance of taxpayer registration certificate

1. Tax authorities shall issue taxpayer registration certificates to taxpayers within 03 working days starting from the date of receipt of taxpayers’ satisfactory taxpayer registration application as prescribed by law. Information on a taxpayer registration certificate shall include:

a) Name of the taxpayer;

b) TIN;

c) Number, date of the business registration certificate or establishment and operation license or investment registration certificate for business organizations and individuals; number, date of the establishment decision for organizations not required to apply for business registration; information of identity card, citizen identification or passport for individuals not subject to business registration;

d) Supervisory tax authority.

2. Tax authorities shall inform TINs to taxpayers instead of taxpayer registration certificates in the following cases:

a) An individual authorizes his/her income payer to apply for taxpayer registration on behalf of the individual and his/her dependants;

b) An individual applies for taxpayer registration through the tax declaration dossier;

c) An organization or individual applies for taxpayer registration so as to deduct and pay tax on taxpayers’ behalf;

d) An individual applies for taxpayer registration for his/her dependant(s).

3. In case the taxpayer registration certificate or TIN notification is lost or damaged, tax authorities shall reissue it within 02 working days starting from the date of receipt of the satisfactory application from the taxpayer as prescribed by law.

Article 35. Use of TINs

1. Taxpayers must include their TINs in invoices, records and/or materials when making business transactions; opening deposit accounts at commercial banks and/or other credit institutions; declaring tax, pay tax, applying for tax exemption, tax reduction, tax refund and/or tax cancellation; filing customs declarations and making other tax-related transactions for all amounts payable to the state budget, including the case where taxpayers’ businesses operate across different locations.

2. Taxpayers must provide their TINs to relevant agencies and/or organizations or include their TINs in their applications when following administrative procedures of tax authorities via the interlinked single-window system.

3. Tax authorities, the State Treasury and commercial banks and other organizations authorized by tax authorities to collect tax shall use TINs of taxpayers for the purpose of tax administration and tax collection.

4. Commercial banks and other credit institutions must include TINs in the taxpayers’ applications for opening accounts and in records of transactions via accounts.

5. Other organizations and individuals participating in tax administration shall use TINs of taxpayers when providing information related to the determination of tax liabilities.

6. When a Vietnamese party makes a payment to an organization/individual whose cross-border business is based on a digital intermediary platform outside of Vietnamese territories, it must use the TIN assigned to this organization/individual to deduct and pay tax on behalf of such organization/individual.

7. Personal identification numbers shall replace TINs when they are issued to the whole population.

Article 36. Notification of changes to taxpayer registration information

1. Upon any change to taxpayer registration information, taxpayers who combine taxpayer registration with business registration shall notify the changes to taxpayer registration information together with changes to business registration information as prescribed by law.

In case taxpayers' change of address leads to change of supervisory tax authorities, taxpayers must complete tax procedures with supervisory tax authorities as prescribed in this Law before registering with business registration authorities for change of information.

2. When there is any change to taxpayer registration information, taxpayers directly registered with tax authorities must notify their supervisory tax authorities within 10 working days starting from the date of changes to information.

3. In case individuals authorizing their income payers to register changes to taxpayer registration information for themselves and their dependants, they must notify the income payers in no later than 10 working days starting from the date of changes to information; the income payers shall be responsible for notifying tax authorities of the changes in no later than 10 working days starting from the date of authorization from taxpayers.

Article 37. Notification of suspension of operation/business

1. When organizations, household and individual businesses subject to business registration suspend from operation/business within a fixed period of time or continue to operate/do business before the notified time as prescribed in the Law on Enterprises and other relevant regulations, tax authorities shall conduct tax administration based on notifications from taxpayers or state authorities during the operation/business suspension or during the continuation of operation/business of the taxpayers as prescribed in this Law.  

2. Organizations, household and individuals businesses not required to apply for business registration shall notify their supervisory tax authorities in no later than 01 working day before suspending operation/business or resumption of operation/business ahead of schedule.

3. The Government shall stipulate tax administration for taxpayers during operation/business suspension or resumption of operation/business ahead of schedule.

Article 38. Taxpayer registration in case of enterprise reorganization

1. Upon enterprise reorganization, taxpayers who combine taxpayer registration with business registration shall apply for taxpayer registration together with business registration as prescribed by law.

2. Upon enterprise reorganization, taxpayers directly registered with tax authorities shall deactivate TINs of transferor, acquired or consolidating enterprises or update information on transferor organizations after partial division and register anew or update information on new organizations after full/partial division, acquisition/merger or consolidation. 

Article 39. TIN deactivation

1. Taxpayers who combine taxpayer registration with business registration shall have their TINs deactivated in one of the following cases:

a) Shutdown or dissolution, bankruptcy;

b) Revocation of certificate of enterprise registration, cooperative registration and/or business registration;

c) Full division, acquisition/merger, consolidation.

2. Taxpayers directly registered with tax authorities shall have their TINs deactivated when one of the following cases takes place:

a) Shutdown, termination of tax liabilities for non-business organizations;

b) Revocation of business registration certificate or equivalent license;

c) Full division, acquisition/merger, consolidation;

d) Notified by tax authorities that taxpayers do not operate at registered locations;

dd) An individual is dead, missing or incapacitated as prescribed by law;

e) A foreign contractor completes or terminates the contract;

g) Contractors, investors entering into petroleum agreements complete or terminate the agreements or transfer of all rights to enter petroleum agreements.

3. Rules for deactivation of TINs:

a) TINs shall not be used in business transactions starting from the date on which tax authorities announce their deactivation;

b) TINs of organizations shall not be reused once they are deactivated, except for the cases prescribed in Article 40 of this Law;

c) When the TIN of a household or individual business is deactivated, the TIN of the representative of such household business will not be deactivated and shall be used to fulfill other tax liabilities of that individual;

d) The income earners’ TINs will be deactivated when their income payer’s TIN is deactivated.

dd) When a managing unit’s TIN is deactivated, TINs of their dependent units must also be deactivated.

4. An application for requesting TIN deactivation shall include:

a) The written request for TIN deactivation;

b) Other relevant documents.

5. Taxpayers who combine taxpayer registration with business registration shall register for dissolution or shutdown at business registration authorities as prescribed by law. Before such registration at business registration authorities, taxpayers shall fulfill their tax liabilities to their supervisory tax authorities in accordance with this Law and other relevant provisions.

6. Taxpayers directly registered with tax authorities shall submit the application for TIN deactivation to their supervisory tax authorities within 10 working days starting from the date of issuance of the decision on operation/business shutdown or contract termination.

Article 40. TIN reactivation

1. TINs of taxpayers who combine taxpayer registration with business registration shall be reactivated together with as their legal status is reactivated.

2. For taxpayers directly registered with tax authorities, the application for TIN reactivation shall be submitted to their supervisory tax authorities in the following cases:

c) The competent authority revokes the decision on revocation of business registration certificate or equivalent license;

b) The taxpayer wishes to resume their business operations after the TIN deactivation application has been sent to the tax authority, but the tax authority has yet to issue a notification on TIN deactivation;

c) The tax authority has issued an announcement that the taxpayer does not have business operation at the registered address but has not revoked the licence or deactivated the TIN.

3. The use of a TIN may be resumed from the effective date of the decision to restore legal status issued by the business registration authority or the date the tax authority reactivates the TIN.

4. An application for TIN reactivation shall include:

a) The written request for TIN reactivation;

b) Other relevant documents.

Article 41. Responsibilities of the Minister of Finance and tax authorities in taxpayer registration

1. The Minister of Finance shall specify the documents, procedures and forms of taxpayer registration prescribed in article 31, 34, 36, 37, 38, 39 and 40 of this Law.

2. Tax authorities shall receive taxpayer registration applications from taxpayers:

a) in person at tax authorities;

b) by post; or

c) electronically via portals of tax authorities and via the National business registration portal.

3. Tax authorities shall process taxpayer registration applications as follows:

a) In case the application is complete, announce the acceptance, and process the application within 03 working days starting from the date of receipt;

b) In case the application is incomplete, notify the taxpayer within 02 working days starting from the date of receipt.

4. In case an application for taxpayer registration is submitted together with the application for business registration on the National business registration portal, the receiving authority shall send it to tax authorities for processing and inform the result to the taxpayer as prescribed in this Law and other relevant regulations.