Legislation

Legislation
Circular 80/2012 / TT-BTC guiding the Law on Tax Administration

THE FINANCIAL
——–

SOCIAL REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
—————

Number: 80/2012 / TT-BTC

Hanoi, May 22, 2012

CIRCULARS
INSTRUCTIONS FOR TAX MANAGEMENT LAW ON TAX REGISTRATION

Pursuant to the Law on Tax Administration and guiding documents;

Pursuant to the Tax Laws, Fee and Charge Ordinance and guiding documents;

Pursuant to the Enterprise Law and guiding documents;

Pursuant to the Government's Decree No. 118/2008 / ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Taxation;

The Minister of Finance issued the Circular guiding the Tax Administration Law on tax registration as follows:

Chapter I

GENERAL RULES

Article 1. Scope

This Circular prescribes dossiers, order and procedures for tax registration; change tax registration information; invalidation of tax codes; responsibility for managing and using tax codes.

Article 2. Subjects of application

This Circular applies to the following organizations and individuals:

1. Organizations, households and individuals that conduct production and business activities and provide services and goods.

2. Individuals have incomes subject to personal income tax.

3. Organizations and individuals shall have to deduct and pay taxes into the state budget according to law provisions.

4. Organizations authorized to collect charges and fees.

5. Foreign organizations without Vietnamese legal entity status, foreign individuals operating independently in Vietnam in accordance with Vietnamese law and having incomes generated in Vietnam.

6. Other organizations and individuals related to tax issues such as project management boards, non-business units, organizations and individuals do not have tax payment obligations but are entitled to tax refund. or receive aid from abroad.

7. Other organizations and individuals that have to pay to the State budget.

Article 3. Tax code

1. Tax identification number is a sequence of encoded numerals according to a unified principle to be granted to each taxpayer under the provisions of the Tax Laws, Fee and Charge Laws (referred collectively to as "tax law"). "), Including taxpayers of export tax and import tax, tax identification number, identifying each taxpayer and being managed uniformly nationwide.

2. The tax code is structured as a series of numbers divided into the following groups:

N1N2 N3N4N5N6N7N8N9 N10 N11N12N13

Inside:

- The first two digits N1N2 is the province number assigned to the tax code specified by the list of provincial codes.

- Seven digits N3N4N5N6N7N8N9 are numbered from 0000001 to 9999999. The N10 digit is the check digit.

- Ten numbers from N1 to N10 are granted to main units and member businesses.

- Three digits N11N12N13 are ordinal numbers 001 to 999 issued to each dependent unit of the main unit and member enterprise.

3. Principles for granting tax codes

a) Organizations and individuals specified in Article 2 of this Circular shall be granted a single tax identification number for use throughout the operation process from the time of tax registration to the time of operation termination, except for the case defined at points d, e and e of this clause. Tax codes are used to declare and pay taxes for all taxes that taxpayers have to pay, even if taxpayers do business in different industries or do business in other areas. together.

The granted tax code is not used to grant to other taxpayers. When business organizations terminate their operation, their tax identification numbers shall cease to be valid and must not be reused.

The tax code issued to the taxpayer is the head of the household or an individual who has not changed during the life of the individual, even if the business has ceased operations then resumed business.

The tax code of the enterprise after conversion of the enterprise type remains the same.

For enterprises established under the Enterprise Law, tax codes are also enterprise codes.

b) 10-digit tax code (N1N2N3N4N5N6N7N8N9N10) issued to:

Organizations and individuals mentioned in Article 2, except for the cases specified at Point c, Clause 3 of this Article.

c) 13-digit tax code (N1N2N3N4N5N6N7N8N9N10 N11N12N13) issued to:

- Branches, representative offices and business locations of enterprises that have tax obligations that directly declare and pay taxes to the tax authorities;

- Non-business units belonging to corporations, directly under enterprises, have tax obligations.

Organizations and individuals defined in this point are called "attached units" and units with "attached units" are called "managing units." The dependent units before tax registration. With the tax agency directly managing them, the managing units must declare these units into the "List of attached units" so that the tax offices may grant 13-numeral tax identification numbers.

d) Issuing tax codes for taxpayers being contractors and investors participating in petroleum contracts

For oil and gas prospection, exploration and exploitation contracts (hereinafter referred to as "petroleum contracts"), 10-numeral tax identification numbers shall be granted to: Operators (joint operating companies) in each case. a joint venture for oil and gas contracts signed in the form of a joint venture contract.

In case a petroleum contract stipulates that each contractor, investor must perform its own tax obligations, the contractor and the investor participating in the contract shall be granted 13-numeral tax identification numbers (including contractors and investors). Operators and contractors receive divided profits according to the 10-numeral tax identification numbers of the Operators for tax declaration, payment and settlement for each petroleum contract.

e) Issuing tax codes for foreign contractors registering to pay taxes directly with tax offices

Foreign contractors and subcontractors registering to pay taxes directly to tax offices shall be granted 10-numeral tax identification numbers according to each signed contract.

e) Issuing tax codes for Vietnamese parties to pay taxes on behalf of foreign contractors

Foreign contractors and subcontractors do not register to pay taxes directly to the tax authorities, the Vietnamese party signs a contract with the contractor to declare and pay taxes to the foreign party. The Vietnamese party is granted a 10-digit tax code to use for tax declaration and payment for foreign contractors and sub-contractors.

chapter II

SPECIFIC PROVISIONS

Section 1. DOCUMENTS, ORDER AND PROCEDURES FOR TAX REGISTRATION

Article 4. Time limit, time for settlement and number of tax registration dossiers
1. Time limit for tax registration

a) Enterprises established and operating under the Enterprise Law comply with the guidance in Decree No. 43/2010 / ND-CP dated April 15, 2010 of the Government on business registration.

b) Organizations and individuals having production and business activities, arising tax payment obligations and being entitled to tax refund must make tax registration within 10 working days from the date of:

- Being issued with an operation certificate or an establishment, operation license or investment certificate;

- Start business activities for organizations not subject to business registration or households and individuals subject to business registration but have not been granted business registration certificates;

- Arising responsibility for tax deduction and tax payment on behalf of organizations and individuals;

- Begin the task of collecting fees and charges in accordance with the law;

- Arising personal income tax obligations (the date individuals receive income);

- Arising refunded value-added tax amounts according to tax law provisions for project owners (or authorized representatives such as project management boards) and foreign principal contractors;

- Arising obligations of non-agricultural land use tax.

2. Processing time for documents: 03 (three) working days from the date of receipt of complete dossiers of tax registration according to regulations (generally applicable to organizational procedures, enterprise reorganization and termination force tax code).

3. Document regulations: Taxpayers shall submit 01 (one) single file set (generally applicable to organizational procedures, reorganization of enterprises and invalidation of tax identification numbers).

Article 5. Tax registration dossiers

1. Dossiers of tax registration for taxpayers being enterprises established under the Enterprise Law (including attached units)

Enterprises established and operating under the Enterprise Law carry out tax registration in accordance with Articles 19, 20, 21, 22, 23 and 33 of Decree 43/2010 / ND-CP dated April 15, 2010 of the Government. cover business registration and current guiding documents.

2. Dossiers of tax registration for taxpayers being production and business organizations not established under the Enterprise Law and their attached units

a) For production and business organizations

Tax registration dossiers include:

- A tax registration declaration form, made according to form No. 01-DK-TCT enclosed with this Circular and the lists enclosed with the tax registration declaration (if any);

- Copy does not require authentication of business registration certificate; Investment Certificate or Establishment Decision.

Where a production and business organization is a managing unit with its attached units, the production and business organization must declare its attached units into the "List of attached units". receiving managing units to issue tax codes to their managing units and at the same time grant codes for each attached unit included in the "List of affiliated units" of the managing units, including cases of units affiliated in other provinces. Managing units shall notify tax codes (13 numbers) to their attached units. Tax authorities managing managing units shall notify tax codes (13 numbers) to tax agencies managing their attached units.

In case the managing unit establishes a dependent unit, the managing unit must send a dossier to the directly managed tax agency in order to be granted a tax code for the newly established dependent unit and at the same time supplement it. go to "List of affiliated units" of the managing unit.

Dossiers for registration of tax identification numbers for additionally established units include:

- Notice of establishment of a branch, representative office and business location according to form 07-MST issued with this Circular;

- A copy does not require authentication. The decision to establish a dependent unit.

b) For dependent units

- A tax registration declaration form, made according to form No. 02-DK-TCT enclosed with this Circular and the lists enclosed with the tax registration declaration (if any). The tax registration declaration form must clearly state the 13-numeral tax identification number notified by the managing unit;

- Copy does not require authentication of business registration certificate; Investment certificates; or Establishment decision.

The local tax authority where the dependent unit is located is based on the tax registration dossiers of its attached units and the tax identification number (13 digits) is notified by the managing tax agency to grant the paper. tax registration certificate as prescribed.

3. Dossiers of tax registration for taxpayers being households and business individuals

- Tax registration declaration, made according to form No. 03-DK-TCT enclosed with this Circular;

- Copy does not require authentication of business registration certificate (if any);

- Copy does not require authentication of identity card or proof of military or passport.

Business households and individuals may register for business in only one location. Where business households and individuals use more than ten employees regularly, they must convert to operate in the form of enterprises and register enterprises according to the provisions of Decree No. 43/2010 / ND-CP dated April 15, 2010 by the Government.

4. Dossiers of tax registration for taxpayers being foreign contractors and subcontractors registering tax payment directly with tax offices

a) For foreign contractors and subcontractors, directly signing bidding contracts with investors

In case a foreign contractor is a general contractor or a main contractor signing a contract with an investor under the provisions of law, a tax registration dossier comprises:

- A tax registration declaration form, made according to form No. 04-DK-TCT enclosed with this Circular;

- A copy does not require authentication of the Bidding License (or equivalent papers issued by a competent agency);

- The copy does not require authentication of the office registration certificate (or equivalent papers issued by a competent agency, if any);

- A list of subcontractors attached to the contract of contract (if any).

Local tax offices shall base themselves on the contractors' tax registration dossiers to grant 10-digit tax codes according to regulations.

b) For foreign contractors participating in partnership contracts in Vietnam

In cases where joint-venture parties establish a joint-venture executive board, the joint-venture executive board shall be granted 10-numeral tax identification numbers in order to declare, pay and settle tax according to regulations.

Tax registration dossiers include:

- A tax registration declaration form, made according to form No. 04-DK-TCT enclosed with this Circular;

- A copy does not require authentication of the Bidding License (or equivalent papers issued by a competent agency);

- The copy does not require authentication of the office registration certificate (or equivalent papers issued by a competent agency, if any);

- A list of subcontractors and parties to the partnership, together with the contract for bid (if any).

In case the parties to the joint venture carry out a separate part of their work, determine their own revenue share, they may make their own tax registration for tax declaration, payment and settlement according to the provisions of Current tax laws.

5. Dossiers of tax registration for Vietnamese parties paying taxes on behalf of foreign contractors and subcontractors

Tax registration dossiers include:

- Tax registration declaration, made according to form No. 04.1-DK-TCT enclosed with this Circular;

In case the Vietnamese party needs to finalize and certify the paid tax amount on behalf of foreign contractors, the Vietnamese party must provide the tax office directly managing 01 (one) dossier set, including: copy request for authentication of the contract; documents and documents related to the contract signed with foreign contractors to serve the tax finalization and confirm the fulfillment of the tax obligation (if any).

6. Dossiers of tax registration for taxpayers are contractors and investors participating in petroleum contracts

a) For Operators and joint venture enterprises

Tax registration dossiers include:

- Tax registration declaration form 01-DK-TCT enclosed with this Circular and lists attached to tax registration declarations (if any);

- Copy does not require authentication of Investment Certificate.

The executor shall declare the contractors and oil investors in the "List of foreign contractors and subcontractors." The tax authority directly manages the Executive to grant the 10-digit tax code to the Article concurrently issue 13-digit codes to each contractor and investor included in the "List of foreign contractors and sub-contractors" of the Executive. The operator is responsible for notifying tax codes (13 digits) to contractors and investors. The managing tax agency The executive is responsible for notifying the tax code (13 digits) to the tax authorities managing the contractors and investors.

b) For contractors and investors (including contractors receiving divided profits)

Tax registration dossiers include:

- A tax registration declaration form, made according to form No. 02-DK-TCT enclosed with this Circular. The tax registration declaration form must clearly state the 13-numeral tax identification number notified by the operator;

- A copy does not require authentication of Investment Certificate;

The local tax authority where the contractor and the investor place the executive office based on the tax registration dossier of the contractor, the oil investor and the tax code notice of the direct managing tax agency. to grant tax registration certificates according to regulations.

7. Dossiers of tax registration for taxpayers being individuals liable to pay personal income tax include

- A tax registration declaration form, made according to form No. 05-DK-TCT enclosed with this Circular;

- Copy does not require authentication. ID card or military or passport for foreigners.

8. Dossiers of tax registration for taxpayers being diplomatic representative offices, consulates and representative offices of international organizations in Vietnam (with value-added tax refund)

Use the tax registration declaration form according to form 06-DK-TCT enclosed with this Circular.

9. Tax registration dossiers for taxpayers being organizations authorized to collect taxes, charges, fees and other revenues according to law provisions; project owners; organization of personal income tax deduction but the unit does not have production, business and service activities.

Use the tax registration declaration form, form 01-ĐK-TCT issued together with this Circular (only declare the criteria: 1, 3, 9, 14).

10. For a number of special branches and trades licensed by ministries and branches (such as credit, lawyers, notaries, oil and gas, insurance, health care or other specialized domains), use Using this license in lieu of business registration certificate, establishment decision, investment certificate in tax registration documents.

11. For non-agricultural land use taxpayers being individuals, tax agencies shall automatically grant tax identification numbers when receiving non-agricultural land use tax dossiers for the first year.

Article 6. Places to submit tax registration dossiers

1. Enterprises and dependent units established under the Enterprise Law shall submit tax registration dossiers to the Business Registration Agency according to the provisions of Decree No. 43/2010 / ND-CP of April 15. 2010 of the Government on business registration.

2. Other enterprises and organizations and their attached units shall make tax registration at the Tax Department of the locality where they are located.

3. Organizations and individuals responsible for withholding and paying taxes on behalf of taxpayers shall make tax registration with tax offices directly managing such organizations or individuals. Particularly for individuals paying personal income tax through income-paying agencies, they shall submit tax registration declarations to income-paying agencies; The income-paying agency synthesizes tax registration declarations of each individual to submit to the directly managing tax agency.

4. Individuals liable to pay personal income tax shall submit directly or without income payers or tax registration at tax offices where taxable incomes arise, places of permanent or temporary residence registration. stay.

5. Cooperatives, cooperative groups, business households and business individuals shall make tax registration at district-level Tax Departments of rural districts, provincial capitals and towns.

Article 7. Receiving tax registration dossiers

1. Enterprises established and operating under the Enterprise Law and tax offices shall comply with the process of coordinating and exchanging business registration information between tax offices and current business registration offices.

2. The reception of dossiers for organizations and individuals not established under the Enterprise Law shall be carried out as follows:

Tax officials receive and seal the receipt of tax registration dossiers, state the time of receipt of dossiers, the number of documents according to the list of tax registration dossiers for cases of direct tax registration dossiers. at the tax office. Tax officers write appointment cards on the date of tax registration result registration, the time limit for returning results must not exceed the number of days specified in this Circular.

If tax registration dossiers are sent by post, tax officials shall affix the seal showing the date of receipt of the dossiers and record the books of letters of tax offices.

In case of electronic tax registration, the receipt of tax registration dossiers is done through the electronic transaction system.

If tax officers examine tax registration dossiers, in case of need to supplement tax registration dossiers, tax agencies shall notify applicants within 01 (one) working day after receiving dossiers. with applications received directly; within 02 (two) working days from the date of receipt of the application file for receipt by post or electronic transaction.

Article 8. Granting tax registration certificates

Tax registration certificates are granted to organizations and individuals specified at Points b, c, d, e and e, Clause 3, Article 3 of this Circular, except for cases established and operating under the Enterprise Law. .

1. Time limit for granting tax registration certificates

Tax authorities shall be responsible for issuing tax registration certificates no later than 03 (three) working days for tax registration dossiers from the date of receipt of complete tax registration dossiers.

2. Tax registration certificate

a) Tax registration certificate: Taxpayers fully implement procedures and tax registration dossiers granted "tax registration certificates" according to form No. 10-MST enclosed with this Circular. (except individuals subject to personal income tax payment and cases granted tax identification numbers).

b) Individual tax code card: Individuals who pay personal income tax fully comply with procedures and tax registration dossiers are granted "personal tax code cards" according to form No. 12-MST enclosed with according to this Circular.

c) Notice of tax code: Cases of issuance of tax identification number according to form No. 11-MST enclosed with this Circular include:

- Taxpayers having new business activities or expanding business activities to other localities do not establish branches or affiliated units;

- Individuals and groups of business individuals lack identification or lack of business registration certificates;

- Individuals who pay non-agricultural land use tax;

- The Vietnamese party submits instead of foreign contractor tax and subcontractor;

- Non-business units, armed units;

- Economic organizations of political organizations, socio-political organizations, social organizations, social and professional organizations.

- Other organizations and individuals have tax obligations but are not eligible for tax registration certificates.

3. Re-grant tax registration certificate

The re-issuance of tax registration certificates and personal tax identification cards for cases (except for enterprises established under the Enterprise Law) shall be carried out by tax agencies within 03 (three) working days, counting from from the date of receipt of the taxpayer's request.

Cases of re-issuance of tax registration certificates and specific personal tax identification numbers:

a) Re-granting in case of loss, tear or tear of tax registration certificates: Taxpayers must declare to tax offices directly managing them so as to be re-granted tax registration certificates. Dossiers of application for re-grant of tax registration certificates include "applications for re-grant of tax registration certificates" according to form No. 13-MST.

b) Re-grant of tax registration certificates in case of changes in tax registration certificates: When there is a change in contents stated in the tax registration certificates, taxpayers must The procedures are guided in Article 11 of this Circular so that tax agencies re-issue tax registration certificates.

c) Re-issuance of personal tax identification card: Individual who loses personal tax code card or card is torn, broken or broken, then make an application to ask the tax authority to re-issue personal tax code card according to form No. 13-MST. . The application must specify: tax code, full name, identity card number or passport number (if it is a foreigner), where the card registration has been issued previously. In case of changing the card, the individual must return the old card to the tax office.

4. Re-grant of tax identification number notice: Taxpayers listed at Point c, Clause 2 of this Article, requesting the re-grant of a tax identification number, shall file an application requesting the tax agency to directly manage and re-issue the number notice. tax according to form No. 13-MST. The application must clearly state: the previously announced name, tax identification number, full name and identity card number (if it is an individual).

Article 9. Guidance on specific cases

1. Taxpayers who have been granted tax codes if new production or business activities arise or expand their business to other provinces or cities (without establishing branches or affiliated units) must make the registration signing tax with tax authorities where new business activities arise or business expansion in accordance with tax laws. Taxpayers are enterprises and organizations that use the form of declaration form 01-ĐK-TCT, the attached units of enterprises and organizations using the form of declaration form 02-ĐK-TCT with contracts or business operation licenses. new, expanded to register tax with provincial / municipal Tax Departments where new or expanded production and business activities arise. Taxpayers must write down their granted tax identification numbers on this tax registration declaration.

2. Business households and business individuals, when transferring business activities from husband and wife, parents to children and vice versa (including cases of selling business establishments of business households or business individuals), must notify the tax authority to re-issue the tax code. In case the recipient has been granted a personal tax code, use the granted tax code to declare and pay taxes.

3. Some regulations on personal tax codes:

- Individuals at the same time pay personal income tax through many paying organizations, only register tax at a paying organization to be granted a tax code. Individuals inform their codes with other payment organizations so that payment organizations can use them to declare and pay taxes. If an individual has paid personal income tax and business activity, he / she will use personal income tax code to declare and pay tax for business activities according to the tax registration form 03-DK-TCT (Enter the granted tax code in the tax code box of the declaration). In cases where individuals conducting business activities have been granted tax codes, they shall use such tax identification numbers for tax declaration and personal income tax payment. Individuals shall carry out procedures for registering tax declaration and payment with tax offices according to form No. 05-DK-TCT enclosed with this Circular (recording the granted tax identification numbers in the tax identification number box).

- If the tax agency has sufficient personal information about taxpayers, grant tax codes and notify taxpayers.

- In case a business household or individual business has a new business activity or expands to another area of ​​a district, town or town where the tax code has been registered, the 10-digit tax code has been granted to tax declaration and payment. Tax authorities that detect individuals have more than one 10-digit tax code shall revoke the 10-digit tax codes issued after the first 10-digit tax code.

- If the owner of a private enterprise generates income subject to personal income tax, he / she must use the personal tax code of the owner of a private enterprise to declare, pay taxes and settle tax; Do not use the tax code of private enterprises to declare and deduct these personal income taxes.

Section 2. CHANGING INFORMATION FOR TAX REGISTRATION

Article 10. Responsibilities and time limits for notifying changes in registration information

1. For enterprises established under the provisions of the Enterprise Law, to notify the change of tax registration information according to the provisions of Article 45 of Decree No. 43/2010 / ND-CP and documents guiding the examination onions.

2. Organizations, households and other individuals shall notify the managing tax agency within 10 (ten) days from the date of the change according to form No. 08-MST enclosed with according to this Circular.

Article 11. Records and procedures for changing information

1. Change of business establishments' names: When changing their names, business establishments shall make additional declarations with tax offices directly managing them. Profile include:

- Tax registration adjustment declaration form, made according to form No. 08-MST enclosed with this Circular;

- Tax registration certificate (original).

- A copy does not require authentication of an amended business registration certificate according to the new name;

Within 03 (three) working days from the date of receipt of a complete supplementary dossier of the business establishment, the tax agency shall re-issue the tax registration certificate to the business establishment under the new name with the code. The tax has been previously issued, while revoking the old tax registration certificate.

2. Transfer of business locations: In case of relocation of business locations, taxpayers must declare to tax offices directly managing them to carry out procedures for relocation. Any change of business location does not change the tax code.

a) In case of relocating business locations in the same province:

Such a dossier shall include: A tax registration adjustment form, made according to form No. 08-MST, clearly stating the change of business location.

In case the taxpayer is directly managed by the Tax Department, the dossier shall be sent to the Tax Department to adjust the information on the new address of the taxpayer. The Tax Department directly manages taxpayers shall update the change information into the tax registration data system within 02 (two) working days from the date of receipt of the complete adjustment dossier.

In case the taxpayer is managed by the Tax Department, the dossier shall be made in 02 (two) sets and sent to the District Tax Office where the taxpayer moves and the Tax Office where the taxpayer moves. Tax Departments where taxpayers move must make notices on taxpayers' tax payment according to form No. 09-MST and send them to Tax Departments where taxpayers transfer and Tax Departments within 3 (three) working days. work from the date of receipt of the application for relocation.

b) In case of changing business locations between provinces:

- Where the taxpayer moves. The file includes:

+ Notice of relocation;

+ Tax registration certificate (original);

+ Announcing the status of tax declaration and payment by business transfer units according to form 09-MST enclosed with this Circular.

Within 03 (three) working days from the date of receipt of the dossier of taxpayers' location transfer, the tax agency where the taxpayer moves away to revoke the tax registration certificate and make a situation announcement. paying tax of taxpayers according to form 09-MST shall send 01 (one) copy to taxpayers, 01 (one) copy to the tax agency where the taxpayer moves to.

- At the place where the taxpayer moves in: Within 05 (five) working days, from the date of issuance of the business license, investment certificate ... at the new address, the taxpayer must register. tax at the tax office where they moved.

Tax registration dossiers include:

+ Tax registration declaration (inscribed with the previously granted tax identification number);

+ Copy does not require authentication of business license or investment certificate ... issued by the competent authority of the place of transfer.

Within 03 (three) working days from the date of receipt of a complete and accurate tax registration dossier, the tax agency must re-issue the tax registration certificate to the taxpayer and keep the tax identification number that the taxpayer pays. Tax has been granted earlier.

3. Notice of changing other criteria on tax registration declaration form:

When changing the contents of information already declared in tax registration, taxpayers must notify the change of tax registration information according to "Tax registration adjustment declaration form", form 08-MST issued together with information this investment within 05 (five) days from the date of change.

Additional dossiers for tax registration include:

- Tax registration adjustment form, made according to form No. 08-MST;

- A copy of which does not require authentication of an additional Business Registration License or Establishment and Operation License or Investment Certificate in case of changes in information must be re-issued with an additional business registration certificate. supplement or establishment and operation license or investment certificate;

- List attached with the original tax registration declaration (if any).

Article 12. Places for filing dossiers to change tax registration information

1. Enterprises and dependent units established under the Enterprise Law shall submit dossiers of change of tax registration information at the Business Registration Agency according to the provisions of Decree No. 43/2010 / ND-CP dated April 15, 2010 of the Government on business registration.

2. Other organizations and individuals submit dossiers to change tax registration information at the directly managing tax offices.

Article 13. Receiving dossiers for changing tax registration information

Tax authorities are responsible for receiving dossiers of changes in tax registration information of taxpayers, changing and updating change information into the tax registration data system of the tax branch.

In case of changes in the information on the tax registration certificate, the tax agency shall make an appointment to re-issue the tax registration certificate within 03 (three) working days from the date of receipt. profile change information.

Section 3. EFFICIENCY TERM OF TAX IDENTIFICATION

Article 14. Validation of tax codes

Tax code invalidation is a procedure by a tax agency to determine that the tax identification number is no longer valid for use in the tax registration data system of the tax branch. Tax agencies revoke tax registration certificates and publicly announce the list of invalidated tax identification numbers.

Business organizations and individuals that terminate their operation or reorganize enterprises must carry out procedures for invalidation of tax identification numbers. For individuals who die, are missing or lose their civil act capacity according to the provisions of law, the tax offices directly managing them shall terminate the tax identification numbers according to regulations.

After resuming the procedures for invalidation of tax identification numbers, organizations must carry out tax registration to be granted a new tax identification number. Individuals who have completed procedures for invalidation of their tax identification numbers shall have to carry out procedures for tax registration with tax offices for re-use of previously granted tax identification numbers.

Article 15. Dossiers and procedures for invalidation of tax identification numbers

1. For enterprises, business households, business individuals and dependent units

a) For enterprises, business households and business individuals

Dossiers of invalidation of tax identification numbers include:

- Tax registration certificate (original);

- The copy does not require authentication of the decision to dissolve the enterprise or the decision to open bankruptcy procedures for the enterprise; Notice of operation termination of business households and business individuals.

Within 02 (two) working days from the date of receipt by the tax authority of the agency competent to issue business registration, investment certificate, operation license or taxpayer on dissolution. , to terminate operations and reorganize enterprises, tax offices must notify enterprises to cease operation and carry out procedures for invalidation of tax identification numbers.

After receiving the notice from the tax authority, the taxpayer must submit relevant documents and finalize the tax obligations with the tax office directly managing it according to regulations.

Within 10 (ten) working days from the date of receipt of documents and records relating to the settlement of tax obligations from taxpayers, tax offices shall conduct tax examination according to the provisions of the Law. Managing taxes and current guiding documents.

b) For dependent units:

If the managing unit terminates the tax code, all dependent units will be invalidated the tax code. Managing units shall notify their termination of their existence to their attached units. The dependent unit shall carry out procedures for invalidation of its tax identification number within 10 (ten) days after the dependent unit receives the managing unit's notice of the termination of its existence. , Profile include:

- Tax registration certificate (original);

- Notice of termination of existence of the managing unit.

Within 5 (five) working days after the invalidation of the tax identification number of the managing unit, the managing tax agency must immediately notify the provincial / municipal Tax Department of the direct unit. belong to the invalidation of the tax code of the managing unit so that these Tax Departments may inspect the implementation of procedures for invalidation of tax identification numbers of their attached units. If the dependent unit has not yet terminated the tax identification number, the tax agency shall request its attached units to carry out procedures for invalidation of the tax identification number according to regulations.

After the managing units dissolve, go bankrupt and cease to exist, if some dependent units continue to operate, these subordinate units must carry out procedures to invalidate their attached tax codes and implement new tax registration with tax authorities as an independent unit. In cases where the managing units have invalidated the tax identification numbers but their attached units still use the 13-numeral tax identification numbers according to the managing units' tax identification numbers, they shall be considered to use illegal tax codes.

2. For taxpayers who stop declaring and paying taxes but fail to declare to tax offices

After the deadline for submission of tax declarations and tax payment, after three times of sending notices requesting taxpayers to submit tax declaration dossiers, if there is no feedback from taxpayers, the tax offices shall contact local authorities to grasp catch information, actual situation about the existence of taxpayers.

a) If taxpayers no longer do business but still reside in the locality, the tax authorities require taxpayers to fully comply with tax law provisions or invalidate tax codes if No longer need for business activities.

b) In case the taxpayer no longer conducts business activities at the address where he has registered his business and does not identify the area, the tax agency shall coordinate with the local authority in making a written certification of the status of no longer operating dynamic at the taxpayer's business location. Tax authorities update information on the tax registration database of the tax branch, publicize the status of taxpayers and coordinate with competent state agencies to carry out procedures for revocation of certificates. business registration, business registration and invalidation of tax codes in accordance with the Enterprise Law, the Tax Administration Law and guiding documents.

3. For individuals who die, go missing, limit or lose their civil act capacity

In case taxpayers are individuals who have died, are missing, have limited or lost their civil act capacity according to the provisions of law, tax offices shall base themselves on relevant papers of competent agencies to certify the death. , missing, limiting or losing the civil act capacity of individuals to carry out procedures for invalidation of tax identification numbers.

Section 4. TAX REGISTRATION FOR CASE OF ORGANIZATION AND REPLACEMENT OF ENTERPRISES

Article 16. Division, separation, merger and consolidation of enterprises

1. Divide the business

a) For divided enterprises:

The divided enterprise must carry out procedures for invalidation of the tax identification number with the tax agency when there is a decision to divide the enterprise.

Profile include:

- A written request for invalidation of the tax identification number;

- Copy does not require authentication of the decision to divide the enterprise;

  • Tax registration certificate (original).

Within 03 (three) working days from the date of receipt of complete dossiers, the tax agency must notify the enterprise that it has ceased operations and is carrying out procedures for invalidation of the tax identification number.

b) For newly divided enterprises:

Newly established enterprises from a divided enterprise must declare and register tax with the tax authority within 10 (ten) days from the date of issuance of the business registration certificate. Records, procedures and procedures comply with the law on new business registration.

2. Separation of enterprises

a) For separated enterprises:

In case after the separation, the separated enterprise may change tax registration information, the enterprise must carry out procedures for changing tax registration information within 10 (ten) days from the date of being granted the paper. business registration certificate, including:

- Copy does not require authentication of decision to separate the enterprise;

- Certificate of business registration;

- Tax registration adjustment form, made according to form 08-MST.

Within 03 (three) working days from the date of receipt of the complete dossier, the tax authority must carry out procedures to adjust the tax registration information of the separated enterprise in the tax code management system. Separated enterprises still use previously granted tax codes and tax registration certificates to continue performing tax obligations.

In case of adjusting tax registration information, causing changes in information on tax registration certificates, tax agencies shall re-grant tax registration certificates to taxpayers according to regulations.

b) For separated enterprises:

The separated enterprise must carry out the procedures for tax registration with the tax agency upon the issuance of the decision on separation of the enterprise and no later than 10 (ten) days after receiving the business registration certificate.

Records, order and procedures comply with the law on new business registration.

3. Merging businesses

The merged enterprise will maintain the tax code and be responsible for the tax obligations of the merged enterprises. The merged enterprises will be invalidated their tax codes.

a) The merged enterprise:

When a merger contract is made under the Enterprise Law, the merged enterprises must carry out procedures for invalidation of tax identification numbers with tax offices. Profile include:

- A written request for invalidation of the tax identification number;

- Copy does not require authentication of the merger contract.

Within 03 (three) working days from the date of receipt of the complete dossier, the tax agency must notify the enterprise to cease operation and carry out procedures for invalidation of the tax code of the merged enterprise. .

b) The merged enterprise:

Within 10 (ten) days from the date of issuance of the business registration certificate, the merging enterprise must carry out procedures for changing tax registration information (in case of merger arising changes in registration information. tax), records include:

- Business registration certificate of the merged enterprise (copy does not need authentication);

- Tax registration adjustment form, made according to form 08-MST.

4. Consolidate the business

The consolidated enterprise is a new enterprise that accepts all assets, rights, obligations and legitimate interests of the merged enterprises. The merged enterprises will be invalidated the tax code.

a) Incorporated enterprise:

When there is a consolidation contract under the provisions of the Enterprise Law, the consolidated enterprises must carry out the procedures for invalidation of the tax identification number with the tax agency. Profile include:

- A written request for invalidation of the tax identification number;

- Copy does not require authentication of the Consolidated Contract.

Within 03 (three) working days from the date of receipt of the complete dossier, the tax authority must notify the enterprise to cease operation and carry out procedures to invalidate the tax code of the consolidated enterprises. .

b) Consolidated enterprise:

Within 10 (ten) days after being granted the business registration certificate, the consolidating enterprise must carry out the tax registration procedures to obtain a new tax registration certificate. Records, procedures and procedures comply with the law on new business registration.

Article 17. Selling enterprises

1. Enterprises established and operating under the Enterprise Law shall comply with the provisions of the Government's Decree No. 43/2010 / ND-CP of April 15, 2010, on business registration and current guiding documents. onions.

2. For enterprises not established under the Enterprise Law

When a contract or agreement on the sale of an enterprise or enterprise is sold, it must notify in writing, accompanied by the enterprise purchase and sale contract, the original certificate of tax registration and tax settlement sent to the tax agency. .

Within 03 (three) days from the date of issuance of the business registration certificate, the purchasing enterprise must carry out tax registration procedures with the tax authority. Registration dossier includes:

- Tax registration declaration;

- Copy does not require authentication of new business registration certificate;

- Copy does not require authentication of a contract to buy a business.

Within 03 (three) working days from the date of receipt of a complete and valid tax registration dossier of the enterprise, the tax agency must issue a certificate of tax registration to the purchaser.

The tax code of the enterprise remains the same after the sale. In case an affiliate enterprise becomes an independent enterprise after being sold, or an enterprise after being sold into a dependent enterprise of another enterprise, the provisions of Article 18 of this Circular shall be complied with. .

Article 18. Transfer of dependent units into independent or vice versa

Dependent units which have decided to change into independent or vice versa must re-register tax to be granted new tax identification numbers by tax agencies within 10 (ten) days from the date of being granted business registration certificates. new business. Before transformation, tax finalization must be carried out and procedures for invalidation of tax identification numbers with tax offices must be carried out.

Registration dossier includes:

- A tax registration declaration form, made according to form No. 01-DK-TCT;

- Copy does not require authentication of new business registration certificate.

An independent unit transformed into a dependent unit of another independent unit shall be granted 13-numeral tax identification number according to the tax identification number of the new managing unit. Transformation units must carry out procedures for invalidation of tax identification numbers with tax offices before conversion. The new managing unit must make additional tax registration and declare new dependent units in the List of attached units for tax agencies to issue 13-numeral codes. New dependent units shall make tax registration with the tax offices directly managing them according to regulations.

A dependent unit of an independent unit transformed into a dependent unit of another independent unit must carry out procedures for invalidation of the old tax identification number. The new managing unit must add tax registration to the list of attached units so that the tax offices may grant 13-numeral tax identification numbers to new dependent units. New dependent units shall make tax registration with the tax offices directly managing them according to regulations.

Article 19. Suspension of business

Organizations and individuals that temporarily cease their business activities must notify in writing the tax offices directly managing them within 5 (five) days before suspending the business. The notice must specify the time of starting and ending the suspension of business, the reason for suspension of business. The time limit for suspension of business stated in the notice must not exceed 01 (one) year. After the expiry of the time limit stated in the notice, if the organization or individual continues to suspend business, he / she must send a notice to the business registration agency or tax agency no later than 05 (five) days before the temporary date. stop next, the total time of continuous business suspension shall not exceed 02 (two) years in accordance with the Enterprise Law. Before suspending business, organizations and individuals must fulfill tax obligations owed to the state budget.

Businesses established and operating under the Enterprise Law upon temporary suspension of business must submit a dossier of temporary suspension of business at the business registration agency according to the provisions of the Enterprise Law and the current guiding documents.

Chapter III

RESPONSIBILITIES OF MANAGEMENT AND USE OF TAX IDENTIFICATION CODE

Article 20. Responsibilities of taxpayers

1. Taxpayers shall declare their tax identification number registration and additionally declare information on tax registration changes according to the provisions of this Circular. When terminating operations or suspending business, taxpayers must declare to tax offices and only use tax codes in transactions to fulfill their tax payment obligations.

2. Taxpayers must write their tax identification numbers in transaction papers such as invoices, vouchers for the purchase and sale of goods and services, accounting books, economic contracts and related papers and documents. regarding the determination of tax obligations. Taxpayers must use tax codes when opening deposit accounts at banks or other credit institutions. For papers, books and vouchers which have not yet been recorded for tax codes, taxpayers must clearly state their tax codes in the upper right corner of the first page of papers, books and vouchers. from that. Units using invoices printed and printed must print their tax codes on each invoice.

3. Taxpayers shall declare their changed information to tax offices that grant tax registration certificates according to regulations. For enterprises established and operating under the Enterprise Law, the provisions of Decree No. 43/2010 / ND-CP dated April 15, 2010 of the Government and current guiding documents. Taxpayers are responsible for fulfilling their tax obligations with tax authorities and customs offices (if they have import and export activities) before terminating their operations, suspending business or reorganizing or reorganizing enterprises. according to the law.

4. Past the time limit for granting tax identification numbers but not receiving tax registration certificates or tax identification number notices, taxpayers may lodge complaints to tax offices where tax codes are granted. After 05 (five) working days from the date of filing a complaint without receiving a reply from the tax agency, the taxpayer may lodge a complaint to the superior tax office for settlement.

5. It is strictly prohibited to lend, erase, destroy or falsify tax registration certificates or personal tax identification numbers.

Article 21.- Responsibilities of tax offices

1. Tax offices shall supply tax registration declaration forms, guide procedures, declare tax registration dossiers, grant tax identification numbers and tax registration certificates within the prescribed time limit. In case of checking that taxpayers' tax registration dossiers are incomplete, not in compliance with regulations, declaration information is not accurate, tax authorities shall notify taxpayers no later than 03 (three) days. working from the date of receipt of the application, stating the missing, incorrect and required contents.

2. Tax authorities shall use tax codes to manage taxpayers and write tax identification numbers on all papers dealing with taxpayers such as tax payment notices, fine notices, collection orders and decisions. tax administrative penalty, tax inspection and examination records.

3. Tax offices shall handle and keep tax registration dossiers and grant tax registration certificates. The tax agency shall build and manage the entire system of tax identification numbers of taxpayers and update the changed tax registration information into the tax identification number management system on the computer network of the tax branch.

4. Tax offices shall coordinate with concerned ministries and branches in organizing tax codes to be put into the existing information systems of ministries and branches with managerial functions related to taxpayers.

5. The General Department of Taxation is responsible for providing in time and fully information on taxpayers granted tax codes to functional agencies as prescribed.

Article 22. Responsibilities of business registration agencies

The Business Registration Agency shall issue enterprise identification numbers and coordinate the issuance of tax codes for business households, business individuals and other organizations and individuals according to current law provisions.

Article 23.- Responsibilities of ministries, branches and concerned agencies

The State Treasury is responsible for updating the tax code of each taxpayer in managing the tax amounts paid into the Treasury and performing operations related to taxation such as tax refund, deduction of money transfer from accounts. taxpayers' deposits into state budget accounts upon receipt of tax collection orders; exchange information on the tax amount already paid by each taxpayer between the treasury agency and the tax agency of the same level.

State treasuries, commercial banks and credit institutions show tax codes in taxpayers' account opening dossiers and via-account transaction documents.

Ministries, branches and specialized management agencies shall provide information on the situation of taxpayers 'business operations upon written requests and notices on taxpayers' changes (such as prizes). can, bankrupt, revoke business registration certificates, organize and reorganize enterprises); supplement the tax code recording section in the declarations and documents related to taxpayers under the management and update taxpayer information of taxpayers into the data information system of I cooperate with and exchange information with the Ministry of Finance, strengthen management and facilitate taxpayers in production, business and service activities.

Chapter IV

HANDLING VIOLATIONS

Article 24. For taxpayers

Taxpayers violating tax registration and misuse of tax codes will be sanctioned for violations of tax registration and declaration prescribed in tax laws and legal documents on handling management of administrative violations in the field of tax.

Article 25. For tax agencies and tax officers

The head of the tax agency shall have to strictly abide by the regulations on registration for grant of tax codes. Tax officials who violate the regulations on tax registration will be handled according to the provisions of the Law on Tax Administration, the Law on Cadres and Civil Servants and documents guiding the implementation of these laws.

Chapter V

ORGANIZATION OF IMPLEMENTATION

Article 26. Effect

1. This Circular takes effect from July 1, 2012.

2. This Circular replaces the Finance Ministry's Circular No. 85/2007 / TT-BTC of July 18, 2007, guiding the implementation of the Law on Tax Administration regarding tax registration; To annul form No. 01-DK-TNCN for tax registration for individuals paying personal income tax issued together with Circular No. 175/2010 / TT-BTC of November 5, 2010 of the Ministry of Finance amending and supplementing Supplementing Circular No. 84/2008 / TT-BTC dated September 30, 2008 of the Ministry of Finance guiding the implementation of some articles of the Law on Personal Income Tax and guiding the implementation of Decree No. 100/2008 / ND-CP September 8, 2008 of the Government detailing a number of articles of the Law on Personal Income Tax.

Article 27. Responsibility to implement

1. Taxpayers have been granted tax codes according to Circular No. 79/1998 / TT-BTC of June 12, 1998; Circular No. 68/2003 / TT-BTC dated July 17, 2003; Circular No. 80/2004 / TT-BTC dated August 13, 2004; Circular No. 10/2006 / TT-BTC dated February 14, 2006 and Circular No. 85/2007 / TT-BTC dated July 18, 2007 of the Ministry of Finance can continue using the granted tax code .

2. The General Department of Taxation shall have to organize tax registration, grant tax codes, grant tax registration certificates and manage the use of tax identification numbers.

In the course of implementation, if any problems arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and settlement.

Recipients:
- Prime Minister, Deputy Prime Ministers;
- Goverment office;
- Central Office and Party Committees;
- Congress office;
- Office of the President;
- Office of the General Secretary;
- People's Procuratorate of the Supreme;
- Office of the Steering Committee for prevention of corruption;
- Supreme People's Court;
- State audit;
- Ministries, ministerial-level agencies and Government-attached agencies;
- Central agencies of unions;
- Department of Finance, Tax Department, State Treasury
provinces and cities, directly under the Central Government;
- People's Councils and People's Committees of provinces and cities under central authority;
- Announcement;
- Department of Document Examination (Ministry of Justice);
- Government Website;
- Website of the Ministry of Finance;
- Website of General Department of Taxation;
- Units under the Ministry of Finance;
- Archive: VT, TCT (VT, KK (10b))
KT MINISTER
DEPUTY

Do Hoang Anh Tuan.

HUNG DAO LAW FIRM

Address no.01: 220 National Road 13, ward 26, Binh Thanh District, Ho Chi Minh City

Address no.02: 320 Ta Quang Buu, ward 4, District 8, Ho Chi Minh City

Website: luathungdao.com

Email: info@luathungdao.com

Phone: 098 2425 456 - 0938 669 199 - 090 252 4567