Tax Registration Guide

23/12/2020, 08:43 AM

The Ministry of Finance has just issued Circular 105/2020 guiding tax registration, effective from January 17, 2021.


According to Circular 105/2020, tax registration documents include: Tax registration dossiers for the first time; profile for change of tax registration information; notice of suspension of operation, business or resumption of operation after premature suspension; dossiers of effective tax code; Tax code recovery dossiers are received.


Procedures for receiving taxpayers' dossiers, for paper dossiers: Tax officers receive and affix the receipt stamp on tax registration dossiers, clearly stating the date of receipt, number of documents according to the list of documents in case the application is submitted directly to the tax authority. Tax officers write appointment papers for the date of result return, for dossiers subject to tax agencies, to return results to taxpayers, the deadline for processing dossiers for each type of dossier received.


In case tax registration dossiers are sent by post, tax officers shall append a seal of receipt, write the date of receipt in the dossier, and record in the tax office's record book.


Tax officers check tax registration dossiers, if they are incomplete, need explanation, to supplement information and documents, the tax agency shall notify the taxpayer according to the form within 2 working days from the date of receiving the dossier.


For electronic tax registration dossiers, the receipt of dossiers complies with the Finance Ministry's regulations on electronic tax-related transactions.


Location of first submission and tax registration documents:

Economic organizations and dependent units (except cooperative groups) specified at Points a and b, Clause 2, Article 4 of Circular 105/2020 shall submit tax registration dossiers for the first time at the Tax Department where they are headquartered.


Tax registration dossiers of organizations that are independent units or managing units include: tax registration declaration forms as prescribed; List of subsidiary companies, member companies; List of dependent units; Table of business location; List of capital contributions of organizations and individuals; A copy of the Establishment and Operation License, the Establishment Decision, or an equivalent document issued by the competent authority, or the Business Registration Certificate in accordance with the laws of the bordering country.


Tax registration certificates and tax identification number notices are issued to taxpayers according to the Law on Tax Administration.


Source: Bao Chinh Phu