Procedures for registration of a personal tax code in Vietnam

A question often asked when an employee or a business registers a personal tax number for an employee is to return the registration result. Many people are still confused in how to receive the results of their personal tax code registration? So, what Procedures for registration of a personal tax code in Vietnam? Follow the article below to know more.

Legal grounds

• Personal income tax Law
• Resolution 954/2020/UBTVQH14
• Circular 105/2020/TTBTC

Cases where you need to register for a personal tax code

The purpose of registering an individual tax number is to declare income with the tax authorities. Cases, where individuals need to have a tax identification number, include:

Persons with income in the case of paying PIT

Personal income tax is an amount that income earners must deduct part of their salary from income sources into the State budget. According to the new provisions of the Law on Personal Income Tax, specifically in Resolution 954/2020/UBTVQH14 issued on June 2, 2020:

Persons with an income of over 11 million/month (132 million dong/year) are subject to personal income tax.

The person has to give the dependents a family deduction

In Article 9 of Circular 111/2013/TT-BTC stipulating family circumstance-based deduction for dependents: if the taxpayer has previously registered for tax and is granted a tax code, the taxpayer will be entitled to a deduction for family circumstances. situation for dependents.

For individuals who are dependents and taxpayers who have made a declaration for family deduction if they do not have a personal tax identification number, the tax authority will automatically grant a tax identification number to that person based on the dependent information above. Taxpayer’s tax reduction registration declaration.

For individuals who are taxpayers who have declared family deductions and are dependents, if they do not have a tax identification number, the tax authority will issue a tax identification number to the dependent based on that person’s information. at the tax payer’s family circumstance-based reduction registration declaration.

Currently, according to the latest regulations, Resolution 954/2020/UBTVQH14 in 2020: Each dependent will be deducted 4.4 million VND/month.

The head representative of a business organization

For individuals, the head of a group of business organizations is required to register for a personal tax identification number.

The personal tax identification number of the representative of a business organization is used to declare and pay value-added tax, excise tax, etc. of the whole business group and declare personal income tax of the business group. only me.

How many ways to register for a personal tax code?

Currently, there are many ways to apply for a personal tax identification number. Here are 3 common ways to register for a personal tax code and in accordance with the law.

Register your personal tax code directly at the Tax Office
Register for a personal tax code through an income payer
Register for a personal tax code online
Accordingly, each way of registering an individual tax code, the results will be returned accordingly.

Procedures for registration and return of personal tax identification number registration results

Register your personal tax code directly at the Tax Office

According to Article 31 of the Law on Tax Administration, detailed instructions at Point b, Clause 9, Article 7 of Circular 105/2020/TTBTC, individuals paying personal income tax do not go through income paying agencies or do not authorize such agencies to pay personal income tax. If the taxpayer pays tax registration income, the taxpayer shall submit a tax registration dossier to the tax authority as follows:

Dossier for registration of tax identification number

At the Tax Department 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 this organization has not yet made deductions. tax deductions.

Tax registration declaration form No. 05-DK-TCT;
A copy of the citizen identification card (CCCD) or a copy of the people’s identity card (ID card) which is still valid for individuals who are Vietnamese nationals;
A copy of the valid Passport for individuals who are foreign nationals or Vietnamese nationals living abroad;
At the Tax Department where jobs in Vietnam arise for individuals earning incomes from salaries and wages paid by organizations and individuals from abroad.

Tax registration dossier as above, and at the same time supplement the copy of appointment document of the employer organization. If a foreign individual who does not reside in Vietnam according to the provisions of the law on personal income tax, is sent to Vietnam to work but receives income abroad.

Steps to register for a personal tax code directly at the tax office

Step 1: Individuals prepare documents according to regulations.

Step 2: Where to submit the application for registration of personal tax identification number?

On a case-by-case basis, individuals shall submit their dossiers at:

Sub-department of tax where the individual resides, where he/she registers his/her permanent or temporary residence.
Tax Department where the individual has a permanent address in Vietnam for foreign individuals using humanitarian aid money…
The Department of Taxation directly manages the place where individuals work, for residents who earn incomes from salaries and wages paid by international organizations, consulates, and embassies in Vietnam, but this organization has not yet done the job. currently tax deductible.
Tax Department where jobs in Vietnam arise for resident individuals earning incomes from wages or salaries paid by organizations or individuals from abroad.
Step 3: Get the result.

After submitting the personal tax identification number registration dossier, the tax authority will receive and notify the individual tax identification number results to the registrant.

Register for a personal tax code through an income payer

Pursuant to Point a, Clause 9, Article 7 of Circular 105/2020/TTBTC stipulating that individuals pay personal income tax through an income-paying agency and authorizing an income-paying agency to register for tax, Taxpayers submit tax registration dossiers at income-paying agencies.

Dossier for registration of personal tax identification number

Authorization letter for personal tax identification number registration.
One of the personal papers (a copy of valid citizen identification or ID card for individuals who are Vietnamese nationals; Copy of valid passports for individuals who are foreign nationals or those with Vietnamese nationality living abroad.
Note: In case an employee pays personal income tax at many income-paying enterprises/agencies in the same tax period, the individual only authorizes tax registration at one income-paying agency to receive tax authorities issue tax identification numbers. Individuals notify their tax identification numbers to other income-paying agencies for use in tax declaration and payment.

Income-paying agencies are responsible for aggregating tax registration information of individuals into tax registration declarations made according to Form No. 05-DK-TH-TCT attached to this Circular and sending them to the tax authorities directly managing them. income-paying agency.

Steps to register for a personal tax code through the place of income payment

Step 1: The individual prepares a dossier and submits it to the income-paying agency, which is the unit/enterprise.

Step 2: Wait for processing

The unit/enterprise where the income is paid compiles the employee’s tax registration information into the tax registration form Form No. 05-DK-TCT (based on the power of attorney and attached personal papers to submit the tax registration form). information in the declaration).

Next, the unit/enterprise, submit the tax registration declaration form No. 05-DK-TCT directly at the tax office where the business is located.

Step 3: Get the result

After receiving documents from the unit/enterprise, the tax authority will consider and issue a tax code to the employee and return it to the unit/enterprise. Employees receive results from the unit/enterprise where the application is submitted.

Register for a personal tax code online

Registering for personal MST online is a fast and convenient registration method that is widely applied today. Currently, units/enterprises can register their own personal tax identification numbers online for employees on the electronic tax website of the General Department of Taxation.

The steps to register for a personal tax number online in 2022 include the following 04 steps:

Step 1: Access the Electronic Tax Portal of the General Department of Taxation of Vietnam

Taxpayers using a web browser access the Tax Portal: https://thuedientu.gdt.gov.vn/

Step 2: Log in to the system

Taxpayers log into the electronic tax system using an electronic transaction account with the tax authority. In case you do not have a new NNT account, register at https://thuedientu.gdt.gov.vn under the BUSINESS module.

In case there is a successful login account, the company where the income is paid registers a new MST for the employee, then click on the box “Enterprise”, the system will display the interface “Login to the system”, next Payers only need to fill in “Username”, “Password” and select “Object” as “Taxpayer”.

Step 3: Select “Tax registration”

Click on “Tax registration”. A new interface opens at the section “Registration to change personal information via CQCT” select the profile “05-DK-TH-TCT”.

Step 4: Fill in the declaration information and submit

Fill in the personal income tax code registration form and submit the declaration. You need to correctly enter the information of the employee who needs to register for a personal tax code according to the CCCD/ID card in the declaration.

Note:

If you want to register for 2 or more people ⇨ select the box “Add line”.
Fill in the “Signing date” and enter the name of the business director in the “Legal representative” field.
Click the box “Complete declaration” then click “Submit tax registration file” to complete. The system will return the results within the day in case of sufficient documents and correct information.

After the enterprise submits an application for registration of an individual tax code, to search for the results of the application, do the following:

Click “Look up records”, in the section “Tax registration records”.

Next, click “05-DK-TH-TCT…” and click “Look up” to see the results.

Results of personal tax code registration will be available in about 20 minutes.

Related articles:

• Procedures for personal income tax finalization in Vietnam
• Vietnamese law on corporate income tax
• Procedures for personal income tax finalization in Vietnam

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