Personal income tax represents part of the obligations of citizens to the country. Citizens enjoy the fruits of the country; they are also obliged to contribute a small part of their income through tax payment. Tax rates vary from person to person, depending on the income and conditions of each person. However; In order to facilitate the process of tax collection and payment as well as to ensure the interests of the payer, each person needs to clearly understand the documents and procedures when doing so. LSX Lawfirm will give you an article about: “Procedures to register for the latest personal tax code in Vietnam”, as follows:
Legal grounds
Tax management Law
Circular No. 95/2016 / TT BTC
Dossier for registration of personal tax code in Vietnam
Personal tax registration dossiers; comply with the provisions of Article 23 of the Law on Tax Administration; detailed instructions in Article 7 of Circular 95/2016/TTBTC then:
For individuals who submit an application for personal identification number registration at the tax office
For individuals who submit an application for tax identification number registration at the tax office, the application includes:
- Tax registration declaration form No. 05-DK-TCT.
- A copy of the ID card that is still valid; or citizen identification card for people with Vietnamese nationality.
- For individuals without Vietnamese nationality; then a copy does not require authentication of the passport that is still valid.
For individuals submitting tax registration dossiers with income-paying agencies
For individuals submitting tax registration dossiers with income-paying agencies, dossiers include:
- Power of attorney and personal papers: copy of identity card; or a valid citizen identification card of a person holding Vietnamese nationality; or valid passport copy; for foreigners or Vietnamese living abroad.
Procedures to register for the latest personal tax code in Vietnam
For paper personal tax identification number registration documents
Step 1: So individuals prepare documents to submit to income-paying agencies (enterprises).
Step 2: So, enterprises synthesize individual’s tax registration information into tax registration declaration form No. 05-DK-TCT (based on power of attorney and attached personal papers to include information in the declaration) .
– Then submit the tax registration declaration form No. 05-DK-TCT directly at the tax office where the enterprise is headquartered.
Step 3: Receive and notify the individual tax identification number results:
- So, Tax officers receive; stamp the receipt of the dossier; specify the time of receipt of the application; number of documents; together with the list of registration dossiers for dossiers submitted directly at tax offices. After receiving the dossier, the tax officer writes a note to schedule the return date. In case tax registration dossiers are sent by post; The tax official stamps the date of receipt of the dossier and records the documents of the tax office.
In case additional documents are required; Tax authorities must notify taxpayers within working days (for dossiers submitted directly at tax offices). Within 02 working days; from the date of receipt of the application (for the application sent by post).
- Processing time: no more than 03 working days at the latest; from the date the tax authority receives the complete tax registration dossier as prescribed by the taxpayer.
- So, the tax authority pays the notice of the list of tax identification numbers of individuals who have registered for tax through the income-paying agency, form No. 14-MST issued together with this circular, in paper. Income-paying agencies are responsible for notifying each individual’s tax identification number; or the reason for not having been granted a tax identification number for the individual to adjust or supplement information in order to be granted a tax identification number as prescribed.
For electronic personal tax identification number registration dossiers guided by Circular 110/2015/TT-BTC
Step 1: So, individuals access the website of the General Department of Taxation to declare tax registration declarations; for each case and attach the required documents in electronic form to the Portal of the General Department of Taxation.
You can also refer to the article about Dossier for registration of personal tax identification for foreigners or Procedures for registration of personal tax identification for foreigners.
Related article: The benefits of registering a personal tax number in Vietnam
Step 2: Receive and announce the results:
– Firstly the website of the General Department of Taxation receives and sends the Notice according to form 01/TB-TTT to the taxpayer via the email address declared on the tax registration dossier to record the completed dossier. sent to; or notify the reason for not receiving the dossier to the taxpayer.
– Secondly processing time: Within 3 working days; from the date on which the electronic portal of the General Department of Taxation receives the registration dossier; Tax authorities shall check and process taxpayers’ tax registration dossiers as follows:
- So, if eligible for tax identification number; the tax authority shall send a notice, made according to form 06/TBTĐT, on the acceptance of the electronic tax identification number registration dossier, clearly stating the deadline for returning the results. Taxpayers must submit a paper tax registration dossier to the tax office when receiving the tax registration certificate; or tax code notification. If the paper version matches the electronic version; the tax authority shall return the tax registration certificate or tax identification number notification. On the contrary, the taxpayer must supplement the dossier for completeness and correctness. After being granted a tax identification number; Taxpayers must register for electronic transactions with tax authorities.
- So, if the application is not eligible for tax identification number; the tax authority shall send a notice, made according to form 06/TBTĐT, of the refusal to accept the dossier or notice of additional information and documents via the website of the General Department of Taxation to the registrant. After completing the complete dossier, the tax office will schedule to return the results. The registrant must prepare a hard copy that matches the electronic version before the tax authority returns the tax registration certificate or tax identification number notification. After receiving; Tax code registrants shall register for electronic transactions with tax authorities.
Related questions
Hence the regulation of Vietnamese Law, tax is compulsory; non-reimbursable revenue of the State for organizations; and individuals to meet the spending needs of the State for the common good
Tax identification number is a sequence of numbers, letters or characters issued to taxpayers by a tax authority in accordance with the Law on Tax Administration. Tax identification number to identify and identify each taxpayer, including taxpayers with import and export activities, and uniformly managed nationwide.
To perform tax management: identification of taxpayers, taxable objects, management of revenue, taxable income, the use of invoices and vouchers, tax refund, etc. of taxpayers, tax authorities has conducted the issuance of a tax code: a business unit or individual that arises or is related to the performance of a tax obligation will be granted a separate tax identification number. Since 1999, when implementing the Law on Value Added Tax, the tax sector has developed a tax code granting system.
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