Normally, when you work at agencies and companies, the agency or company will help you register for a personal income tax number. But if you work outside of these facilities, you’ll have to register yourself. So, have many questions that were to registering for a personal tax number? The following article by Lawyer X will answer the above question for you. Therefore, we hope the article brings many useful things to readers
Legal grounds
Circular No. 95/2016/TT – BTC
Circular 105/2020/TT-BTC
Where to register for a personal tax number?
The personal tax identification number is a specific number that a competent authority grants to individuals subject to regulations, this code is used to declare income from that individual.
Locations for submitting tax registration dossiers comply with the provisions of Article 24 of the Law on Tax administration, specifically:
“Individuals subject to paying personal income tax, individuals who register for tax for their dependents to pay directly without going through an income paying agency, submit tax registration documents at the locations corresponding to each of the following cases: :
a) At the Tax Department where the individual has a permanent address in Vietnam, for foreign individuals using humanitarian aid or foreign non-refundable aid to purchase goods and services subject to value-added tax in Vietnam for grant aid, and humanitarian aid.
b) At the Department of Taxation, which directly manages the place where the individual works, for the resident individual, who earns income from salaries and wages paid by international organizations, Embassies, and Consulates in Vietnam, but organizations This tax has not been deducted.
c) At the Tax Department where jobs in Vietnam arise, for resident individuals earning incomes from salaries and wages paid by organizations and individuals from abroad (in case the individual does not work in Vietnam).
d) At the Sub-department of Taxation where the individual resides (place of permanent or temporary residence registration)”.
Thus, according to the above regulations, when registering for a personal tax code for yourself, do not go through the income-paying agency and directly submit the dossier to the tax office yourself. In the case of personal tax identification number registration, the registration agency is the Tax Department where you are currently residing or the place of permanent residence registration.
Where can I self-register for a personal tax code?
If you do not have a tax code, you can register for a personal tax number in a few ways as follows:
1. Register through an income payer
* Where to submit tax registration documents
Submit tax registration dossiers at income-paying agencies such as enterprises, companies, cooperatives, agencies, units, etc.
* An individual’s tax registration dossier includes:
– Authorization documents;
– One of the personal papers such as A copy of CCCD or a copy of a valid ID card for an individual who is a Vietnamese citizen; A copy of the valid Passport for individuals who are foreign nationals or Vietnamese nationals living abroad.
* Implementation steps
Step 1: Submit your application to the income-paying agency
Step 2: The income-paying agency receives the dossier and sends it to the tax authority
Then, the income-paying agency is responsible for synthesizing the individual’s tax registration information into the tax registration declaration form No. 05-DK-TH-TCT and sending it to the tax authority directly managing the income-paying agency.
Step 3: Issue a tax code.
2. Register for a personal tax code online
Step 1: Go to https://thuedientu.gdt.gov.vn/
Step 2: Log in to the system
Register a tax code for the company’s employees, the accountant clicks on the box “Enterprise”.
Then, the system will display the interface “Log in to the system”, the accountant only needs to fill in the “Username”, “Password” and select “Object” as “Taxpayer”.
Step 3: Select the “Tax registration” function
Select “Tax registration” => “New registration to change personal information via CQT” => select file “05-DK-TH-TCT”.
Step 4: Fill in the declaration and submit
– Conduct online declaration.
– Enter the exact information of the employee who needs to register the personal tax code according to the ID card/CCCD in the declaration. If you want to register for two or more people, the accountant clicks on the “Add the line” box.
– Then, enter “Signing date” and fill in the name of the authorized representative in the “Legal representative” field.
– Click the box “Complete declaration” and “Submit tax registration dossier”.
– After that, check the results at “Lookup records” (after about 20 minutes).
3. Individuals who self-register directly at tax offices
Under Point b, Clause 9, Article 7 of Circular 105/2020/TT-BTC, individuals paying personal income tax without going through an income-paying agency or without authorizing an income-paying agency to register for tax will Taxpayers shall submit tax registration dossiers to tax authorities as follows:
– At the Tax Department where the individual works, the resident, earns income from salaries and wages paid by international organizations, embassies, and consulates in Vietnam, but this organization has not yet implemented it. tax deduction.
Please see more articles
Instructions to register for a personal tax code in Ho Chi Minh City
Change personal tax code information in Vietnam
Frequently asked questions
The individual tax identification number is the identification number for each individual, which is unique, meaning that no two individuals will share the same tax number. Through this code, it will be easier for the state to manage the personal income tax of taxpayers. This code also makes it easy for individuals to declare income.
Calculated deduction for family circumstances for dependents. …
Personal income tax deduction 10%…
Get tax relief if you suffer from a natural disaster, fire, unexpected accident, or serious illness. …
Personal income tax refund if overpaid.
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