Taxpayer registration is an essential activity in tax administration. Viet Nam Law has regulations on taxpayer registration. Let’s find out this issue with Lawyer X through the following situation: “Dear Lawyer! I want to ask about how to apply for taxpayer registration? What are types of TIN? How to apply for first-time taxpayer registration? Thanks for answering me!”
Legal grounds
Viet Nam Law on Tax Administration
How to apply for taxpayer registration and TIN issuance?
– 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:
+ 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;
+ 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.
– Types of TINs:
+ 10-digit TINs shall be issued to enterprises and organizations that are legal persons; representatives of households, household businesses and other individuals;
+ 13-character TINs shall be issued to dependent units and other entities;
+ The Minister of Finance shall elaborate this clause.
– Issuance of TINs:
+ 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;
+ 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;
+ 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;
+ Issued TINs shall not be reissued to another taxpayer;
+ TINs of enterprises, business organizations and other organizations shall remain unchanged after they are converted, sold, gifted or inherited;
+ TIN issued to a household, household business or individual business is issued to the individual representing the household, household business or individual business.
– Taxpayer registration includes:
+ First-time taxpayer registration;
+ Notifying changes to taxpayer registration information;
+ Notifying suspension of business operation;
+ TIN deactivation;
+ TIN reactivation.
Application for first-time taxpayer registration
– For taxpayers who combine taxpayer registration with business registration, taxpayer registration application is the application for business registration as prescribed by law.
– If the taxpayer is an organization registering directly with the tax authority, the taxpayer registration application shall include:
+ The taxpayer registration form;
+ Copies of valid establishment and operation license, establishment decision, investment registration certificate or equivalent documents granted by competent authorities;
+ Other relevant documents.
– If the taxpayer is a household, household business or individual business directly registered with the tax authority, the taxpayer registration application shall include:
+ The registration form or tax return;
+ Copy of the identity card or passport;
+ Other relevant documents.
– 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.
Time limit for first-time taxpayer registration
– 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.
– For taxpayers directly registered with tax authorities, the time limit for taxpayer registration is 10 working days starting from the day on which:
+ the certificate of household business registration, establishment and operation license, investment registration certificate or establishment decision is granted;
+ 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;
+ 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;
+ 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;
+ personal income tax is incurred;
+ tax refund in claimed;
+ other amounts payable to the state budget are incurred.
– 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.
Issuance of taxpayer registration certificate
– 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:
+ Name of the taxpayer;
+ TIN;
+ 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;
+ Supervisory tax authority.
– Tax authorities shall inform TINs to taxpayers instead of taxpayer registration certificates in the following cases:
+ An individual authorizes his/her income payer to apply for taxpayer registration on behalf of the individual and his/her dependants;
+ An individual applies for taxpayer registration through the tax declaration dossier;
+ An organization or individual applies for taxpayer registration so as to deduct and pay tax on taxpayers’ behalf;
+ An individual applies for taxpayer registration for his/her dependant(s).
– 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.
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Frequently asked questions
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.
For taxpayers who combine taxpayer registration with business registration, taxpayer registration application is the application for business registration as prescribed by law.
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.
Conclusion: So the above is Gerneral regulations on taxpayer registration under Viet Nam Law. Hopefully with this article can help you in life, please always follow and read our good articles on the website: lsxlawfirm.com
