Circular No. 105/2020/TT-BTC guides tax registration

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 105/2020/TT-BTC	Hanoi, December 3, 2020

CIRCULAR

GUIDELINES ON TAX REGISTRATION

Pursuant to the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019;

Pursuant to tax laws, fee laws, other revenue laws under the state budget, and guiding documents for their implementation;

Pursuant to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the State Revenue Administration,

The Minister of Finance issues this Circular guiding tax registration.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular specifies detailed regulations on taxpayers directly registering with tax authorities as stipulated in Point b Clause 1 Article 30 of the Law on Tax Administration; the structure of tax identification numbers; registration files, procedures, and forms (including initial registration; issuance of Tax Registration Certificate and Notification of Tax Identification Number; notification of changes to registration information; notification of temporary cessation of operations or business; termination of effect of tax identification number; restoration of tax identification number; registration for cases of corporate restructuring, organizations) as stipulated in Point c Clause 2, Articles 30, 31, 34, 36, 37, 38, 39, 40 of the Law on Tax Administration.

Article 2. Applicability

The subjects to which these provisions apply include: taxpayers; tax administration agencies; tax management officials; other state agencies, organizations, and individuals related as provided for in Article 2 of the Law on Tax Administration.

Article 3. Explanation of Terms

In this Circular, the following terms are understood as follows:

1. "Controlling entity" means a taxpayer having dependent units.

2. "Dependent unit of a business or cooperative" refers to branches and representative offices of businesses or cooperatives as prescribed by laws on business registration and cooperative registration.

3. "Business location of a business or cooperative" shall be implemented in accordance with laws on business registration and cooperative registration.

4. "Dependent unit of an economic organization or other organization" refers to branches, representative offices, or specific locations where such organizations conduct activities or business operations.

5. "Business location of a household business or individual business" is a shop, store, or specific location where such households or individuals conduct activities or business operations.

6. "Oil and gas contract" means contracts or agreements for exploration, development, and exploitation of oil and gas as prescribed by the Oil and Gas Law.

7. "Income payer" means an organization or individual paying income from wages or salaries to employees and dependents of employees. for tax registration purposes.

8. "Tax registration application system" is a component of the centralized tax management application system built, managed, and uniformly used throughout the tax sector by the General Department of Taxation to implement tax management tasks related to tax registration.

9. "National information system on business registration and cooperative registration" is the specialized information system on business registration and cooperative registration of business registration agencies and cooperative registration agencies as prescribed by laws on business registration and cooperative registration.

Article 4. Subjects of Tax Registration

1. Subjects of tax registration include:

a) Taxpayers subject to tax registration through the single-window interconnection mechanism as stipulated in Point a Clause 1 Article 30 of the Law on Tax Administration.

b) Taxpayers subject to direct tax registration with tax authorities as stipulated in Point b Clause 1 Article 30 of the Law on Tax Administration.

2. Taxpayers subject to direct tax registration with tax authorities include:

a) Businesses operating in insurance, accounting, auditing, legal services, notarization, or other specialized fields that do not require business registration through business registration agencies as prescribed by specialized laws (hereinafter referred to as Economic Organizations).

b) Public institutions, economic organizations of armed forces, economic organizations of political, political-social, social, and occupational organizations engaged in business operations as prescribed by laws but do not require business registration through business registration agencies; organizations from neighboring countries conducting trade, exchange of goods at border markets, customs markets, and economic zones; foreign organizations' representative offices in Vietnam; cooperatives established and operated according to the Civil Code (hereinafter referred to as Economic Organizations).

c) Organizations established by competent authorities without engaging in production or business but generating obligations towards the state budget (hereinafter referred to as Other Organizations).

d) Foreign organizations and individuals and organizations in Vietnam using non-reimbursable foreign aid to purchase goods and services subject to value-added tax in Vietnam for non-reimbursable aid and humanitarian assistance; diplomatic missions, consular offices, and international organizations' representative offices in Vietnam eligible for VAT refunds under diplomatic immunity; Official Development Assistance (ODA) project leaders eligible for VAT refunds, ODA project sponsor representative offices, and organizations designated by foreign sponsors to manage non-reimbursable ODA programs and projects (hereinafter referred to as Other Organizations).

đ) Foreign organizations without legal status in Vietnam and independent foreign individuals engaged in business activities in Vietnam in compliance with Vietnamese law, generating income or tax obligations in Vietnam (hereinafter referred to as Foreign Contractors, Subcontractors).

e) Foreign suppliers without a permanent establishment in Vietnam conducting e-commerce, platform-based business, and other services with organizations and individuals in Vietnam (hereinafter referred to as Foreign Suppliers).

g) Businesses, cooperatives, economic organizations, other organizations, and individuals responsible for withholding and remitting taxes on behalf of other taxpayers who must declare and determine their own tax liabilities separately from those of the taxpayers as prescribed by tax administration laws (except for income payers when withholding and remitting personal income tax); Commercial banks, service providers of intermediary payment services or organizations, individuals authorized by foreign suppliers to be responsible for declaring, deducting, and paying taxes on behalf of foreign suppliers (hereinafter referred to as Organizations, individuals withholding and paying on behalf). The organization paying income when withholding and paying personal income tax on behalf shall use the tax number issued to declare and pay taxes. individual income withholding and paying on behalf.

h) Managers, management companies, joint ventures, organizations entrusted by the Government of Vietnam with the task of receiving Vietnam's share from oil and gas fields in overlapping areas, contractors, investors participating in oil and gas contracts, parent companies - Vietnam National Oil and Gas Group representing the host country to receive profit shares from oil and gas contracts.

i) Households, individuals engaged in production and business activities, including individuals from countries sharing land borders with Vietnam who carry out buying, selling, and exchanging goods at border markets, customs markets, and markets within border economic zones (hereinafter referred to as Business households, individual businesses).

k) Individuals with income subject to personal income tax (excluding individual businesses).

l) Individuals who are dependents as provided by the law on personal income tax.

m) Organizations and individuals commissioned by the tax authority to collect taxes.

n) Organizations, households, and other individuals with obligations to the state budget.

Article 5. Structure of Tax Number

1. Structure of Tax Number

N |||₁N |||₂ N |||₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉ N |||₁₀ - N₁₁N |||₁₂N |||₁₃

Where:

- The first two digits N₁N |||₂ are the range numbers of the tax number.

- Seven digits N₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉ are defined according to a specific structure, increasing sequentially from 0000001 to 9999999.

- Digit N₁₀ is the check digit.

- Three digits N₁₁N |||₁₂N |||₁₃ are serial numbers from 001 to 999.

- The hyphen (-) is a character used to separate the first ten digits and the last three digits.

2. Enterprise registration number, cooperative registration number, dependent unit registration number of enterprises and cooperatives shall be the tax number as prescribed by laws on enterprise registration and cooperative registration..

3. Classification of tax number structure

a) A ten-digit tax number is used for enterprises, cooperatives, organizations with legal personality or organizations without legal personality but directly generating tax obligations; representatives of households, business households, and other individuals (hereinafter referred to as independent units).

b) A thirteen-digit tax number and a hyphen (-) separating the first ten digits and the last three digits are used for dependent units and other entities.

Taxpayers who are economic organizations, other organizations as stipulated in Points a, b, c, d, n Clause 2 Article 4 of this Circular, having full legal personality or not having legal personality but directly generating tax obligations and bearing full responsibility for all tax obligations before the law shall be assigned a ten-digit tax number;dependent units established in accordance with the law of the aforementioned taxpayers if they generate tax obligations and directly declare and pay taxes shall be assigned a thirteen-digit tax number.

Foreign contractors, foreign subcontractors as stipulated in Point đ Clause 2 Article 4 of this Circular, if registering to pay contractor tax directly with the tax authority, shall be assigned a ten-digit tax number for each contract.

In case foreign contractors form a consortium with Vietnamese economic organizations to conduct business in Vietnam based on a contract and the parties forming the consortium establish a Joint Management Board which performs accounting, has a bank account, issues invoices, or a Vietnamese economic organization participating in the consortium bears joint accounting and distributes profits among the parties, then a ten-digit tax number shall be assigned for declaration and payment of the contract tax.

In case foreign contractors, foreign subcontractors have offices in Vietnam and have been declared and deducted tax on behalf by Vietnamese parties, foreign contractors, foreign subcontractors shall be assigned a ten-digit tax number to declare all other tax obligations (except for contractor tax) in Vietnam and provide their tax number to Vietnamese parties.

e) Foreign suppliers as stipulated in Point e Clause 2 Article 4 of this Circular who do not have a tax number in Vietnam when registering tax directly with the tax authority shall be assigned a ten-digit tax number. Foreign suppliers shall use the assigned tax number to declare and pay taxes directly or provide the tax number to organizations and individuals in Vietnam authorized by foreign suppliers or provide it to commercial banks, service providers for intermediary payment transactions to perform withholding and paying on behalf of tax obligations and declare in the Withholding Tax Statement of foreign suppliers in Vietnam.

e) Organizations and individuals withholding and paying on behalf as stipulated in Point g Clause 2 Article 4 of this Circular shall be assigned a ten-digit tax number (hereinafter referred to as withholding tax number) to declare and pay taxes on behalf of foreign contractors, foreign subcontractors, foreign suppliers, organizations, and individuals with contracts or cooperation agreements. Foreign contractors, foreign subcontractors as stipulated in Point đ Clause 2 Article 4 of this Circular, if declared and paid contractor tax on behalf by Vietnamese parties, shall be assigned a thirteen-digit tax number according to the withholding tax number of Vietnamese parties to confirm completion of contractor tax obligations in Vietnam.

When taxpayers change tax registration information, temporarily suspend operations, or resume operations ahead of schedule, terminate the effectiveness of the tax number, or restore the tax number according to regulations applicable to taxpayer tax numbers, the withholding tax number shall be updated accordingly by the tax authority based on the taxpayer's tax number information and status. Taxpayers are not required to submit documents as prescribed in Chapter II of this Circular for withholding tax numbers.

Managers, management companies, joint ventures, organizations entrusted by the Government of Vietnam with the task of receiving Vietnam's share of profits from oil and gas fields in overlapping areas as stipulated in Point h Clause 2 Article 4 of this Circular shall be assigned a ten-digit tax number for each oil and gas contract or agreement or equivalent document. Contractors, investors participating in oil and gas contracts shall be assigned a tax code number consisting of 13 digits based on the 10-digit tax code number of each oil and gas contract for the purpose of fulfilling tax obligations separately according to each oil and gas contract (including corporate income tax on income from the transfer of rights to participate in oil and gas contracts). CThe parent company - Vietnam National Oil and Gas Group, as the host country's representative, receives its share of profits from oil and gas contracts shall be assigned a tax code number consisting of 13 digits based on the 10-digit tax code number of each oil and gas contract for declaring and paying taxes on its share of profits from each oil and gas contract.

h) Taxpayers who are households, individual businesses, and other individuals as stipulated at Points i, k, l, n Clause 2 Article 4 of this Circular shall be assigned a tax code number consisting of 10 digits for the representative of the household,the representative of the business household, person and a tax code number consisting of 13 digits for the business locations of individual businesses.

i) Organizations and individuals as stipulated at Point m Clause 2 Article 4 of this Circular that have one or more collection agency contracts with a tax authority shall be assigned a substitute tax code number for depositing the amount collected from taxpayers into the state budget.

Article 6. Acceptance of Tax Registration Applications

1. Taxpayer's Application Documents

Tax registration application documents include initial tax registration applications; applications to change registered information; notifications of temporary cessation of operations or business activities or resumption of operations or business activities before the deadline; applications to terminate the validity of the tax code number; applications to restore the tax code number which are accepted in accordance with Clause 2, Clause 3 Article 41 of the Law on Tax Administration.

2. Acceptance of Taxpayer's Application Documents

a) For paper-based applications:

The tax officer accepts and stamps the tax registration application with the acceptance stamp, clearly indicating the date of receipt and the quantity of documents listed in the application inventory form for direct submission at the tax authority. The tax officer issues a notice of appointment for the taxpayer to collect the result of the application if the tax authority is required to return the result to the taxpayer, and sets the processing time limit for each type of application received. In cases where tax registration applications are sent via postal service, the tax officer stampsthe acceptance stamp, with the acceptance stamp, clearly indicating the date of receipt and the quantity of documents listed in the application inventory form for direct submission at the tax authority. The tax officer issues a notice of appointment for the taxpayer to collect the result of the application if the tax authority is required to return the result to the taxpayer, and sets the processing time limit for each type of application received. In cases where tax registration applications are sent via postal service, the tax officer stamps records the date of receipt on the application and records it in the office's document register. The tax officer reviews the tax registration application. If the application is incomplete and requires explanation or additional information, the tax authority will notify the taxpayer using Form No. 01/TB-BSTT-NNT attached to Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government within two working days from the date of receipt of the application. b) For electronic tax registration applications: The acceptance of such applications is carried out in accordance with the regulations of the Ministry of Finance on electronic transactions in the field of taxation.

3. Acceptance of Decisions, Documents, or Other Papers Issued by State Authorities

a) For decisions, documents, or other papers issued by state authorities on paper:

The tax officer accepts and stamps the decision, document, or other paper issued by the state authority, recording the date of receipt on the decision, document, or other paper received.

In cases where decisions, documents, or other papers are sent via postal service, the tax officer stamps

records the date of receipt

of the decision, on the application or other paper into received. legal documents b) For decisions, documents, or other papers issued by state authorities electronically: The acceptance of such decisions, documents, or other papers issued by state authorities electronically is carried out in accordance with the regulations on electronic transactions in the fields of finance and taxation. has received b) For electronic tax registration applications: The acceptance of such applications is carried out in accordance with the regulations of the Ministry of Finance on electronic transactions in the field of taxation.

b) For decisions, documents, or other papers in electronic form: The receipt of decisions, documents, or other papers from competent state agencies in electronic form shall be carried out in accordance with the regulations on electronic transactions in the field of finance and tax.

Chapter II

SPECIFIC PROVISIONS

Section 1. INITIAL TAX REGISTRATION

Article 7. Place of Submission and Initial Tax Registration Documents

The place of submission and initial tax registration documents shall be implemented in accordance with the provisions of Clause 2, Clause 3 Article 31; Clause 2, Clause 3 Article 32 of the Law on Tax Administration and the following regulations:

1. For taxpayers who are organizations as specified in Point a, b, c, n Clause 2 Article 4 of this Circular

a) Economic organizations and affiliated units (excluding cooperatives) as specified in Point a, b Clause 2 Article 4 of this Circular shall submit initial tax registration documents to the Tax Department where the headquarters is located.

a.1) The initial tax registration documents of an independent unit or the main managing unit include:

- The tax registration form model number 01-ĐK-TCT issued together with this Circular;

- A list of subsidiary companies and member companies model number BK01-ĐK-TCT issued together with this Circular (if applicable);

- A list of affiliated units model number BK02-ĐK-TCT issued together with this Circular (if applicable);

- A list of business locations model number BK03-ĐK-TCT issued together with this Circular (if applicable);

- A list of foreign contractors and subcontractors model number BK04-ĐK-TCT issued together with this Circular (if applicable);

- A list of contractors and oil investors model number BK05-ĐK-TCT issued together with this Circular (if applicable);

- A list of capital contributions by organizations and individuals model number 06-ĐK-TCT issued together with this Circular (if applicable);

- A copy of the Business License for establishment and operation, or Decision on Establishment, or Equivalent Document issued by the competent authority, or Business Registration Certificate according to the laws of the neighboring country (for organizations from land-bordering countries with Vietnam conducting trade activities at border markets, customs ports, and economic zones).

a.2) The initial tax registration documents of affiliated units include:

- The tax registration form model number 02-ĐK-TCT issued together with this Circular;

- A list of affiliated units model number BK02-ĐK-TCT issued together with this Circular (if applicable);

- A list of business locations model number BK03-ĐK-TCT issued together with this Circular (if applicable);

- A list of foreign contractors and subcontractors model number BK04-ĐK-TCT issued together with this Circular (if applicable);

- A list of contractors and oil investors model number BK05-ĐK-TCT issued together with this Circular (if applicable);

- A copy of the Certificate of Registration for Affiliated Unit Operation, or Decision on Establishment, or Equivalent Document issued by the competent authority, or Business Registration Certificate according to the laws of the neighboring country (for organizations from land-bordering countries with Vietnam conducting trade activities at border markets, customs ports, and economic zones).

b) Other organizations and affiliated units as specified in Point c, n Clause 2 Article 4 of this Circular shall submit initial tax registration documents to the Tax Department where the organization's headquarters is located if established by central agencies or provincial-level agencies; at the Tax Office, Regional Tax Office where the organization's headquarters is located if established by district-level agencies and where cooperative headquarters are located.

b.1) The initial tax registration documents of an independent unit or the main managing unit include:

- The tax registration form model number 01-ĐK-TCT issued together with this Circular;

- A list of subsidiary companies and member companies model number BK01-ĐK-TCT issued together with this Circular (if applicable);

- A list of affiliated units model number BK02-ĐK-TCT issued together with this Circular (if applicable);

- A list of business locations model number BK03-ĐK-TCT issued together with this Circular (if applicable);

- A list of foreign contractors and subcontractors model number BK04-ĐK-TCT issued together with this Circular (if applicable);

- An unauthenticated copy of the Decision on Establishment, or Equivalent Document issued by the competent authority.

b.2) The initial tax registration documents of affiliated units include:

- The tax registration form model number 02-ĐK-TCT issued together with this Circular;

- A list of affiliated units model number BK02-ĐK-TCT issued together with this Circular (if applicable);

- A list of business locations model number BK03-ĐK-TCT issued together with this Circular (if applicable);

- A list of foreign contractors and subcontractors model number BK04-ĐK-TCT issued together with this Circular (if applicable);

- An unauthenticated copy of the Decision on Establishment, or Equivalent Document issued by the competent authority.

2. For taxpayers as specified in Point d Clause 2 Article 4 of this Circular (except diplomatic missions, consular offices, and international organizations' representative offices in Vietnam as specified in Clause 3 of this Article) shall submit initial tax registration documents to the Tax Department where the organization's headquarters is located or where the individual has a permanent residence in Vietnam. The initial tax registration documents include: The tax registration form model number 01-ĐK-TCT issued together with this Circular.

3. For taxpayers who arediplomatic missions, consular offices, and international organizations' representative offices in Vietnam as specified in Point d Clause 2 Article 4 of this Circular shall submit initial tax registration documents to the Tax Department where the organization's headquarters is located. The initial tax registration documents include:

- The tax registration form model number 06-ĐK-TCT issued together with this Circular;

- Confirmation letter from the State Protocol Department - Ministry of Foreign Affairs.

4. For taxpayers who areforeign contractors, subcontractors as specified in Point đ Clause 2 Article 4 of this Circular directly declare and pay contractor tax or other tax obligations except for withholding tax paid by the Vietnamese party according to the tax management laws (such as personal income tax, business license fee...) shall submit initial tax registration documents to the Tax Department where the headquarters is located. The initial tax registration documents include:

- The tax registration form model number 04-ĐK-TCT issued together with this Circular;

- A list of foreign contractors and subcontractors model number BK04-ĐK-TCT issued together with this Circular (if applicable);

- A copy of the Certificate of Registration for Management Office; or Equivalent Document issued by the competent authority (if applicable).

5. For taxpayers who areservice providers outside Vietnam as specified in Point e Clause 2 Article 4 of this Circular shall submit initial tax registration documents to the tax authority according to the Circular of the Ministry of Finance guiding the implementation of certain articles of the Law on Tax Administration.

6. For taxpayers who are withholding agents and organizations, individuals commissioned by the tax authority to collect taxes as specified in Point g, m Clause 2 Article 4 of this Circular shall submit initial tax registration documents to the tax authority as follows:

a) Organizations and individuals withholding tax for foreign contractors, subcontractors shall submit initial tax registration documents to the directly managing tax authority. The initial tax registration documents include:

- The tax registration form model number 04.1-ĐK-TCT issued together with this Circular;

- A list of foreign contractor and subcontractor contracts paying tax through the Vietnamese party model number 04.1-ĐK-TCT-BK.

b) Organizations cooperating with individuals or organizations managing joint venture contracts but not establishing separate legal entities shall submit initial tax registration documents to the directly managing tax authority. The initial tax registration documents include:

- The tax registration form model number 04.1-ĐK-TCT issued together with this Circular;

- A copy of the contract or cooperation agreement.

c) Commercial banks, organizations providing intermediary payment services, or organizations, individuals authorized by foreign service providers to withhold and pay tax on behalf of foreign service providers shall submit initial tax registration documents to the directly managing tax authority. The initial tax registration documents include: The tax registration form model number 04.1-ĐK-TCT issued together with this Circular.

d) Organizations and individuals commissioned by the tax authority to collect taxes shall submit initial tax registration documents to the tax authority signing the collection commission contract. The initial tax registration documents include: The tax registration form model number 04.1-ĐK-TCT issued together with this Circular.

7. For taxpayers d) Determine the average monthly business travel distance of the position as specified in Point h Clause 2 Article 4 of this Circular shall submit initial tax registration documents to the Tax Department where the headquarters is located.

a) The tax registration dossier of the operator, the joint operating company, and the joint venture enterprise, and organizations entrusted by the Government of Vietnam to receive Vietnam's share of profits from oil and gas fields in overlapping areas (hereinafter referred to collectively as the operator) shall include:

- The tax registration form model number 01-ĐK-TCT issued together with this Circular;

- The contractor and investor declaration form BK05-ĐK-TCT issued together with this Circular;

- A copy of the Investment Certificate or Investment License.

b) The tax registration dossier of contractors and investors in oil and gas (including contractors receiving a share of profits) shall include: the tax registration declaration form 02-ĐK-TCT issued together with this Circular.

c) The tax registration dossier for the Parent Company - National Oil and Gas Group of Vietnam representing the host country to receive its share of profits from oil and gas contracts shall include: the tax registration declaration form 02-ĐK-TCT issued together with this Circular.

8. For taxpayers who are individual businesses or individual traders d) Determine the average monthly business travel distance of the position Point i Clause 2 Article 4 of this Circular shall submit the dossier to the Tax Revenue Office or the Regional Tax Revenue Office where the business location is situated.

a) The tax registration dossier of individual businesses or individual traders includes:

- The tax registration declaration form 03-ĐK-TCT issued together with this Circular or the tax declaration dossier of individual businesses or individual traders as prescribed by laws on tax administration;

- The subsidiary store and shop declaration form 03-ĐK-TCT-BK01 issued together with this Circular (if applicable);

- A copy of the Business Registration Certificate (if applicable);

- A copy of the Citizen Identity Card or a copy of the valid Identity Card for individuals who are Vietnamese citizens; a copy of the valid Passport for individuals who are foreign nationals foreign send a text message individuals who are foreign nationals Vietnamese citizens residing abroad.

b) The tax registration dossier of individual businesses or individual traders from countries sharing a land border with Vietnam conducting trade activities such as buying, selling, and exchanging goods at border markets, customs clearance markets, and markets within economic zones at border gates, shall include:

- The tax registration declaration form 03-ĐK-TCT issued together with this Circular;

- The subsidiary store and shop declaration form 03-ĐK-TCT-BK01 issued together with this Circular (if applicable);

- Copies of documents as stipulated in Clause 1 Article 2 of Circular No. 218/2015/TT-BTC dated December 31, 2015 of the Ministry of Finance guiding policies and tax management for merchants conducting trading and exchange activities at border markets, customs clearance markets, and markets within economic zones at border gates according to Decision No. 52/2015/QĐ-TTg dated October 20, 2015 of the Prime Minister.

9. For taxpayers who are individuals as stipulated in Points k and n Clause 2 Article 4 of this Circular.

a) Individuals paying personal income tax through the payer organization and having authorized the payer organization to register for tax shall submit the tax registration dossier to the payer organization.In cases where personal income tax is paid through multiple payer organizations in the same tax period, the individual only authorizes tax registration at one payer organization to obtain a taxpayer identification number. The individual informs the other payer organizations of their taxpayer identification number for use in tax declaration and payment. The tax registration dossier of

individuals shall include: the authorization letter and one of the following documents of the individual (a copy of the Citizen Identity Card or a copy of the valid Identity Card for individuals who are Vietnamese citizens; a copy of the valid Passport for individuals who are foreign nationals orVietnamese citizens residing abroad The payer organization is responsible for compiling the tax registration information of the individual into the tax registration declaration form 05-ĐK-TH-TCT issued together with this Circular and sending it to the direct tax authority managing the payer organization.).

b) Individuals paying personal income tax not through a payer organization or without authorizing the payer organization to register for tax shall submit the tax registration dossier to the tax authority as follows:

b.1) At the Provincial Tax Department where the individual works for resident individuals earning salaries or wages paid by international organizations, embassies, or consulates in Vietnam but the organization has not withheld tax. The tax registration dossier shall include:- The tax registration declaration form 05-ĐK-TCT issued together with this Circular;

- A copy of the Citizen Identity Card or a copy of the valid Identity Card for individuals who are Vietnamese citizens; a copy of the valid Passport for individuals who are foreign nationals or individuals who are

Vietnamese citizens residing abroad

b.2) At the Provincial Tax Department where the work takes place in Vietnam for individuals earning salaries or wages paid by organizations or individuals from abroad. The tax registration dossier as specified in Point b.1 Clause.

hereof, supplemented with a copy of the appointment document of the employing organization in the case of foreign nationals not residing in Vietnam as provided by the Personal Income Tax Law being sent to Vietnam to work but receiving income abroad.

b.3) At the District Tax Office, where the individual has tax obligations to the state budget for individuals registering for tax through tax declaration dossiers

(individuals with non-agricultural land tax obligations without a taxpayer identification number; individuals with real estate transfer activities without a taxpayer identification number; individuals with tax obligations to the state budget for infrequent revenue items including stamp duty, capital transfer, and other infrequent revenue items without a taxpayer identification number). Regional Tax Office The initial tax registration dossier is the tax declaration dossier as prescribed by laws on tax administration. If the tax declaration dossier does not include copies of valid documents of the individual (including: Citizen Identity Card or Identity Card for individuals who are Vietnamese citizens; Passport for individuals who are foreign nationals or individuals who are Vietnamese citizens residing abroad), then the taxpayer must submit one of these documents along with the tax declaration dossier.

In cases where the tax authority and the state management agency have implemented interconnection, the tax authority will base on the Information Transfer Form sent by the state management agency if there is no tax declaration dossier. b.4) At the District Tax Office,

In cases where the tax authority and the state management agency have implemented interconnection, the tax authority shall base on the Information Transfer Form sent by the state management agency if there is no tax declaration file.

b.4) At the Tax District, Regional Tax Office place of residence (place of permanent registration or temporary residence) for other cases. The tax registration file as prescribed in Point b.1 Clause of this Article.

10. For dependent persons as provided for in Point l Clause 2 Article 4 of this Circular submit the initial tax registration file as follows:

a) In case an individual authorizes the income paying entity to register tax for the dependent person, the tax registration file shall be submitted to the income paying entity.

The tax registration file of the dependent person includes: Power of attorney and identification documents of the dependent person (a copy of the Citizen Identification Card or a copy of the Identity Card still valid for dependent persons with Vietnamese nationality aged 14 years or older; a copy of the Birth Certificate or a copy of the Passport still valid for dependent persons with Vietnamese nationality under 14 years old; a copy of the Passport for dependent persons who have foreign nationality or Vietnamese nationals residing abroad).

The income paying entity shall compile and send the Tax Registration Declaration Form number 20-ĐK-TH-TCT issued together with this Circular to the direct tax management authority of the income paying entity.

b) In case an individual does not authorize the income paying entity to register tax for the dependent person, the tax registration file shall be submitted to the corresponding tax authority as prescribed in Clause 9 of this Article. The tax registration dossier includes:

Tax registration declaration dated November 29, 2006 and the Law amending and supplementing several articles of the Law on Tax Administration form number 20-ĐK-TCT issued together with this Circular;

- a copy of the Citizen Identification Card or a copy of the Identity Card still valid for dependent persons with Vietnamese nationality aged 14 years or older; a copy of the Birth Certificate or Passport still valid for dependent persons with Vietnamese nationality under 14 years old; a copy of the Passport still valid for dependent persons who have foreign nationality or Vietnamese nationals The tax registration dossier as specified in Point b.1 Clause.

In case an individual subject to personal income tax has submitted the tax registration application for dependents to claim family allowances before the Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance came into effect but has not yet registered tax for the dependents, then the individual shall submit the tax registration application as prescribed in this Clause to obtain a taxpayer identification number for the dependents.

Article 8. Issuance of Tax Registration Certificate and Notification of Taxpayer Identification Number

The Tax Registration Certificate and Notification of Taxpayer Identification Number shall be issued to taxpayers in accordance with Clause 1, Clause 2 Article 34 of the Law on Tax Administration and the following provisions:

1. Tax Registration Certificate for organizations, households engaged in business, and individuals engaged in business

"Tax Registration Certificate" form number 10-MST issued together with this Circular shall be issued by the tax authority to organizations, households engaged in business, and individuals engaged in business that do not fall within the scope of the provisions of Clause 2, Clause 3, Clause 4 of this Article.

2. Tax Registration Certificate for individuals

a) “Tax Registration Certificate for individuals” form number 12-MST issued together with this Circular shall be issued by the tax authority to individuals who directly submit the tax registration file to the tax authority in accordance with Point b.1, b.2, b.4, b.5 Clause 9 Article 7 of this Circular.

b) "Notification of Individual Taxpayer Identification Number" form number 14-MST issued together with this Circular shall be notified by the tax authority to the income paying entity to perform tax registration in accordance with Point a Clause 9 Article 7 of this Circular.

The income paying entity shall be responsible for notifying the taxpayer identification number or the reason for not being issued a taxpayer identification number to each individual to adjust and supplement information about the individual. Contract Number: resubmit the tax registration file to the tax authority to obtain a taxpayer identification number for the individual in accordance with the regulations.

c) Individuals who authorize the income paying entity to register tax or individuals who register tax through the tax declaration form in accordance with Point a and Point b.3 Clause 9 Article 7 of this Circular shall submit the "Request for Issuance of Tax Registration Certificate for Individuals" form number 32/ĐK-TCT issued together with this Circular to the tax authority that has issued the taxpayer identification number, the tax authority shall issue the "Tax Registration Certificate for Individuals", except in the case provided for in Point b Clause 4 of this Article.

3. Notification of Dependent Person's Taxpayer Identification Number

a) "Notification of Dependent Person's Taxpayer Identification Number" form number 21-MST issued together with this Circular shall be issued by the tax authority to individuals who directly register tax for dependent persons in accordance with Point b Clause 10 Article 7 of this Circular.

b) "Notification of Dependent Person's Taxpayer Identification Number authorized to register tax with the income paying entity" form number 22-MST issued together with this Circular shall be notified by the tax authority to the income paying entity to register tax for dependent persons in accordance with Point a Clause 10 Article 7 of this Circular.

The income paying entity shall be responsible for notifying the taxpayer identification number or the reason for not being issued a taxpayer identification number to each individual to adjust and supplement information about the dependent person. The income paying entity shall resubmit the tax registration file to the tax authority to obtain a taxpayer identification number for the dependent person in accordance with the regulations.

4. Notification of Taxpayer Identification Number

"Notification of Taxpayer Identification Number" form number 11-MST issued together with this Circular shall be issued by the tax authority to organizations and individuals as follows:

a) Organizations and individuals registering tax for withholding and payment of tax on behalf of others in accordance with Clause 6 Article 7 of this Circular.

b) Individuals who register tax through the tax declaration form in accordance with Point b.3 Clause 9 Article 7 of this Circular. In case the tax authority calculates the tax and issues the Payment Notice in accordance with the laws on tax administration, the taxpayer identification number will be recorded on the Payment Notice.

5. The tax authority shall process the initial tax registration file and deliver the Tax Registration Certificate and Notification of Taxpayer Identification Number to the taxpayer no later than three working days from the date the tax authority receives the complete file from the taxpayer.

Article 9. Reissuing the Tax Registration Certificate and Tax Code Notification

The Tax Registration Certificate and Tax Code Notification shall be reissued in accordance with Clause 3 of Article 34 of the Law on Tax Administration and the following provisions:

1. In cases where the Tax Registration Certificate, the Tax Registration Certificate for Individuals, the Tax Code Notification, and the Dependent Tax Code Notification are lost, torn, deteriorated, or burned, the taxpayer shall submit to the directly managing tax authority the Request for Reissuance of the Tax Registration Certificate and Tax Code Notification Form No. 13-MST issued together with this Circular.

2. The tax authority shall issue again the Tax Registration Certificate, the Tax Registration Certificate for Individuals, the Tax Code Notification, and the Dependent Tax Code Notification within two working days from the date of receiving complete application files in accordance with regulations.

Section 2. CHANGES TO TAX REGISTRATION INFORMATION

Article 10. Place of Submission and Documents for Changing Tax Registration Information

The place of submission and documents for changing tax registration information shall be carried out in accordance with Article 36 of the Law on Tax Administration and the following provisions:

1. Changing tax registration information without altering the directly managing tax authority

a) Taxpayers as stipulated in Points a, b, c, d, đ, e, h, i, n of Clause 2 of Article 4 of this Circular shall submit their application files to the directly managing tax authority as follows:

a.1) For taxpayers as stipulated in Points a, b, c, đ, h, n of Clause 2 of Article 4 of this Circular, the documents for changing tax registration information include:

- The Application for Adjusting and Supplementing Tax Registration Information Form No. 08-MST issued together with this Circular;

- A copy of the Business License or the Registration Certificate for Subsidiary Units' Operation, or the Establishment Decision, or an equivalent permit issued by the competent authority if there is any change in the information on these documents.

a.2) For taxpayers as stipulated in Point d of Clause 2 of Article 4 of this Circular, the documents for changing tax registration information include: The Application for Adjusting and Supplementing Tax Registration Information Form No. 08-MST issued together with this Circular.

a.3) For foreign suppliers as stipulated in Point e of Clause 2 of Article 4 of this Circular, the procedures for changing tax registration information shall be implemented in accordance with the Circular of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration.

a.4) For individual businesses and household businesses as stipulated in Point i of Clause 2 of Article 4 of this Circular, the documents for changing tax registration information include:

- The Application for Adjusting and Supplementing Tax Registration Information Form No. 08-MST issued together with this Circular or the tax declaration form as prescribed by the laws on tax administration;

- A copy of the Registration Certificate for Household Businesses if there is any change in the information on this certificate;

- A copy of the Citizen Identity Card or a copy of the valid Identity Card for Vietnamese citizens; a copy of the valid Passport for foreign citizens, and The payer organization is responsible for compiling the tax registration information of the individual into the tax registration declaration form 05-ĐK-TH-TCT issued together with this Circular and sending it to the direct tax authority managing the payer organization. if there is any change in the information on these documents.

b) When contractors or investors participating in oil contracts as stipulated in Point h of Article 4 of this Circular transfer shares in economic organizations or part of their rights under oil contracts, they shall submit the documents for changing tax registration information to the Tax Office where the management headquarters is located.

The documents for changing tax registration information include: The Application for Adjusting and Supplementing Tax Registration Information Form No. 08-MST issued together with this Circular.

2. Changing tax registration information that alters the directly managing tax authority

a) Taxpayers who register taxes concurrently with business registration, cooperative registration, or business registration when changing their head office address to another province or centrally-administered city or to another district within the same province or centrally-administered city, thereby changing the directly managing tax authority.

The taxpayer shall submit the documents for changing to the directly managing tax authority (the tax authority at the place of transfer) to complete tax procedures before registering the change of head office address with the business registration authority or cooperative registration authority.

The documents submitted to the tax authority at the place of transfer include: The Application for Adjusting and Supplementing Tax Registration Information Form No. 08-MST issued together with this Circular.

After receiving the Notification of Change of Address Form No. 09-MST issued together with this Circular from the tax authority at the place of transfer, enterprises and cooperatives shall register the change of head office address with the business registration authority or cooperative registration authority in accordance with the laws on business registration and cooperative registration. transfer the Model 09-MST issued together with this Circular from the transferring tax authority, enterprises and cooperatives shall register to change their business address at the business registration authority and cooperative registration authority in accordance with the laws on business registration and cooperative registration.

b) Taxpayers who directly register taxes with the tax authority as stipulated in Points a, b, c, d, đ, h, i, n of Clause 2 of Article 4 of this Circular when changing their head office address to another province or centrally-administered city or to another district within the same province or centrally-administered city, thereby changing the directly managing tax authority, shall proceed as follows:

b.1) At the tax authority at the place of transfer

The taxpayer shall submit the documents for changing tax registration information to the directly managing tax authority (the tax authority at the place of transfer). The specific documents for changing tax registration information are as follows:

- For for taxpayers as stipulated in Points a, b, c, đ, h, n of Clause 2 of Article 4 of this Circular, including:

+ The Application for Adjusting and Supplementing Tax Registration Information Form No. 08-MST issued together with this Circular;

+ A copy of the Business License or the Registration Certificate for Household Businesses or an equivalent document issued by the competent authority if there is any change in the address on these documents.

- For for taxpayers for taxpayers

as stipulated in Point d of Clause 2 of Article 4 of this Circular, including: The Application for Adjusting and Supplementing Tax Registration Information Form No. 08-MST issued together with this Circular.

- For household businesses and individual businesses as stipulated in Point i of Clause 2 of Article 4 of this Circular, including:

+ The Application for Adjusting and Supplementing Tax Registration Information Form No. 08-MST issued together with this Circular or the tax declaration form as prescribed by the laws on tax administration;

+ A certified copy of the Citizen Identity Card or a certified copy of the People's Police Identification Card that remains valid for individuals who are Vietnamese citizens; a certified copy of the Passport that remains valid for individuals who are foreign nationals or persons who have The tax registration dossier as specified in Point b.1 Clause changed information registered with the tax authorities on these Documents.

b.2) At the tax authority where the transfer to occurs

b.2.1) The taxpayer submits the application to change tax registration information at the tax authority where the transfer to occurs within 10 (ten) working days from the date the tax authority where the transfer from occurs issues the Notification regarding the taxpayer's relocation form number 09-MST issued together with this Circular. Specifically:

- Taxpayers regulated under Points a, b, d, đ, h, n Clause 2 Article 4 of this Circular submit the application at the Tax Bureau where the new headquarters is located.

- The taxpayer is a cooperative regulated under Point b Clause 2 Article 4 of this Circular submits the application at the Tax Division, Regional Tax Office where the new headquarters is located.

- The taxpayer regulated under Point c Clause 2 Article 4 of this Circular submits the application at the Tax Bureau where the taxpayer's headquarters is located (organizations established by central agencies and provincial-level agencies); at the Tax Division, Regional Tax Office where the organization's headquarters is located (organizations established by district-level agencies).

- Households and individual businesses regulated under Point i Clause 2 Article 4 of this Circular submit the application at the Tax Division, Regional Tax Office where the new address of the business location is located.

b.2.2) The application to change tax registration information includes:

- The document registering the change of location submitted to the tax authority where the taxpayer transfers to, form number 30/ĐK-TCT issued together with this Circular.

- A certified copy of the Business Registration Certificate or Business Operation Permit, or a Business Registration Certificate or equivalent document issued by the competent authority in cases where the address on these Documents has changed.

3. Taxpayers who are individuals regulated under Points k, l, n Clause 2 Article 4 of this Circular who change their own tax registration information and that of dependents (including changes in the direct managing tax authority) submit the application to the income payer agency or the Tax Division, Regional Tax Division where the individual is registered as a permanent resident or temporary resident (in cases where the individual does not work at the income payer agency) as follows:

a) Application to change tax registration information for cases submitted through the income payer agency, including: An authorization letter (for cases without a previous authorization letter for the income payer agency) and a certified copy of the relevant documents with changed information related to the individual's or dependent's tax registration.

The income payer agency is responsible for compiling the changed information of the individual or dependent into the Tax Registration Declaration form number 05-ĐK-TH-TCT or form number 20-ĐK-TH-TCT issued together with this Circular and sending it to the direct managing tax authority of the income payer agency.

b) Application to change tax registration information for cases submitted directly to the tax authority, including:

- The application to adjust and supplement tax registration information form number 08-MST issued together with this Circular;

- A certified copy of the Citizen Identity Card or a certified copy of the People's Police Identification Card that remains valid for dependents who are Vietnamese citizens; a certified copy of the Passport that remains valid for dependents who are foreign nationals or persons who have The tax registration dossier as specified in Point b.1 Clause changed information registered with the tax authorities on these Documents.

Article 11. Processing of tax registration information change files and delivering results

Tax registration information change files shall be processed in accordance with the provisions of Article 41 of the Law on Tax Administration and the following provisions:

1. Taxpayers changing tax registration information in accordance with Clause 1 and Clause 3, Article 10 of this Circular

a) In cases where the changed information is not included in the Tax Registration Certificate or the Tax Code Notification:

Within two working days from the date of receiving all the taxpayer's documents, the directly managing tax authority shall be responsible for updating the changed information into the Tax Registration Application System.

b) In cases where the changed information is included in the Tax Registration Certificate or the Tax Code Notification:

Within three working days from the date of receiving all the taxpayer's documents, the directly managing tax authority shall be responsible for updating the changed information into the Tax Registration Application System; simultaneously, issue the Tax Registration Certificate or the Tax Code Notification with updated information.

2. Taxpayers changing tax registration information in accordance with Clause 2, Article 10 of this Circular

a) At the transferring-out tax office:

The taxpayer submits the tax registration information change file to the directly managing tax office. Within the latest five working days from the date the tax office announces the inspection record and conclusion (for files that require inspection at the taxpayer's premises) or seven working days from the date of receiving the taxpayer's documents (for files that do not require inspection at the taxpayer's premises), the tax office shall issue the Notification on the taxpayer's relocation form number 09-MST issued together with this Circular in accordance with Clause 3, Article 6 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration and send it to the taxpayer.

If the taxpayer relocates their business operation headquarters and continues to conduct business activities outside the province where the headquarters is located and has the obligation to declare and pay taxes to the tax office managing the province according to the tax management laws (the tax office managing the revenue), they are not required to perform the transfer of tax obligations as stipulated in point a.1 of this clause.

b) At the transferring-in tax office:

Within three working days from the date of receiving all the taxpayer's documents, the tax office receiving the file shall be responsible for updating the changed information into the Tax Registration Application System. Simultaneously, issue the Tax Registration Certificate or the Tax Code Notification with updated information and send it to the taxpayer.

3. Handling for taxpayers who have completed the relocation process at the transferring-out tax office but have not submitted the headquarter address change filing at the business registration office, cooperative registration office (for taxpayers who register tax together with business registration, cooperative registration, business operation registration) or at the transferring-in tax office (for taxpayers who directly register tax with the tax office)

a) Within ten working days from the date the transferring-out tax office issues the Notification on the taxpayer's relocation form number 09-MST issued together with this Circular, if the taxpayer does not relocate, they must submit the Cancellation of Relocation Registration Form number 31/ĐK-TCT issued together with this Circular to the transferring-out tax office. The transferring-out tax office shall issue the Confirmation of Taxpayer's Cancellation of Relocation Notification form number 36/TB-ĐKT issued together with this Circular and send it to the taxpayer within three working days from the date of receipt of the taxpayer's request.

b) After ten working days from the date the transferring-out tax office issues the Notification on the taxpayer's relocation form number 09-MST issued together with this Circular, if the taxpayer does not submit the documents to the business registration office, cooperative registration office, or the transferring-in tax office and the taxpayer does not submit the cancellation of relocation request as stipulated in point a of this clause to the transferring-out tax office, thenthe transferring-in tax office shall issue the Explanation and Supplement Information Notification form number 01/TB-BSTT-NNT attached as Appendix II of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government and send it to the taxpayer.

c) After ten working days from the date the transferring-in tax office issues the Notification as stipulated in point b of this clause sent to the taxpayer but the taxpayer does not submit the Cancellation of Relocation Registration Form number 31/ĐK-TCT issued together with this Circular or does not submit the headquarter address change filing, the transferring-in tax office shall issue the Notification on the taxpayer's non-operation at the registered address form number 16/TB-ĐKT issued together with this Circular, change the status to "Taxpayer not operating at the registered address" and publicly disclose the information on the General Department of Taxation's website in accordance with Article 17 of this Circular. cancel the transfer location Model 31/ĐK-TCT issued together with this Circular or fail to submit a change of registered office address application, the receiving tax authority shall issue a Notice regarding the taxpayer's non-operation at the registered address Model 16/TB-ĐKT issued together with this Circular, change the status to "Taxpayer not operating at the registered address" and publicly disclose information on the General Department of Taxation's online portal in accordance with Article 17 of this Circular.

Section 3. SUSPENSION OF OPERATIONS AND BUSINESS

Article 12. Notification of Suspension of Operations and Business or Resumption of Operations and Business Before the Deadline

When suspending internal control activitiesoperations and business or resuming operations and business before the deadline, the taxpayer shall implement notifications in accordance with Clause 1, Clause 2 of Article 37 of the Law on Tax Administration, Article 4 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration, and the following provisions:

1. Organizations, households engaged in business, individuals engaged in business that are not required to register for business shall submit the Model Notification No. 23/ĐK-TCT issued together with this Circular to the direct tax authority within the time limit specified in Point c, Clause 1, Clause 3, and Clause 4 of Article 4 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration.

2. After the tax authority has issued a notification that the taxpayer is not operating at the registered address, enterprises, cooperatives which have been approved by the business registration agency, cooperative registration agency to temporarily suspend business but still owe taxes and other revenues belonging to the state budget, and have violated tax management laws and invoices prior to ceasing operations at the registered address, the taxpayer must fulfill their tax obligations, complete outstanding invoices, comply with decisions and notifications of the tax management agency in accordance with Clause 2 of Article 4 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration. Clause 2 of Article 4 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration.

Article 13. Handling of Notifications of Suspension of Operations and Business or Resumption of Operations and Business Before the Deadline

The handling of notifications of suspension of operations and business or resumption of operations and business before the deadline by taxpayers; the handling of approval documents for suspension of operations and business or resumption of operations and business after suspension before the deadline by competent state agencies shall be carried out in accordance with Clause 1, Clause 2 of Article 37 of the Law on Tax Administration; Clause 1, Clause 3, Clause 4 of Article 4 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration, and the following provisions:

1. For Notification of suspension of operations and business or resumption of operations and business before the deadline by taxpayers:

The tax authority shall process the file and issue the Model Approval/Non-Approval Notification for Suspension of Operations and Business No. 27/TB-ĐKT, the Notification Regarding Suspension of Operations and Business According to the Principal Unit Model No. 33/TB-ĐKT (if applicable), the Notification Regarding Resumption of Operations and Business Before the Deadline According to the Principal Unit Model No. 34/TB-ĐKT (if applicable) issued together with this Circular to the taxpayer within two working days from the date of receiving all the taxpayer's documents in accordance with the regulations.

2. As for the approval document for suspension of operations and business or resumption of operations and business before the deadline by competent state agencies:

The tax authority shall update information on the suspension of operations and business or resumption of operations and business of the taxpayer into the tax registration application system.

Section 4. TERMINATION OF EFFECTIVENESS OF TAX CODE

Article 14. Documents for Terminating the Effectiveness of Tax Code

1. The documents for terminating the effectiveness of tax code for taxpayers who directly register taxes with the tax authority are the request to terminate the effectiveness of tax code model number 24/ĐK-TCT issued together with this Circular, in accordance with Article 38 and Article 39 of the Law on Tax Administration and other documents as follows:

a) For economic organizations and other organizations as stipulated at points a, b, c, d, n Clause 2 Article 4 of this Circular

a.1) For the managing unit, the documents include one of the following papers: A copy of the decision to dissolve, a copy of the division decision, a copy of the merger contract, a copy of the acquisition contract, a copy of the decision to revoke the registration certificate for operation issued by the competent authority, a copy of the notice to terminate operations, a copy of the conversion decision.

In case the managing unit has subordinate units that have been assigned a 13-digit tax code, the managing unit must issue a notification of termination of operations to the subordinate units to request them to complete the procedures to terminate the effectiveness of their tax code with the tax management agency overseeing the subordinate units before terminating the effectiveness of the tax code of the managing unit.

In case If the subordinate unit terminates the effectiveness of its tax code but is unable to fulfill its tax obligations to the state budget as prescribed by the Law on Tax Administration and related guiding documents, then the managing unit must submit a commitment letter assuming full responsibility for all tax liabilities of the subordinate unit to the tax management agency overseeing the subordinate unit and continue to fulfill the tax obligations of the subordinate unit with the tax management agency overseeing the tax obligations of the subordinate unit after the tax code of the subordinate unit has terminated its effectiveness.

a.2) For subordinate units, the documents include one of the following papers: A copy of the decision or notice to terminate operations of the subordinate unit, a copy of the decision to revoke the registration certificate for operation of the subordinate unit issued by the competent authority.

b) For contractors, investors participating in oil contracts, the parent company - Vietnam Oil and Gas Group representing the host country receiving a share of profits from oil contracts; foreign contractors, subcontractors as stipulated at points đ, h Clause 2 Article 4 of this Circular (excluding foreign contractors, subcontractors assigned a tax code according to point e Clause 3 Article 5 of this Circular), the documents are: A copy of the contract termination agreement, or a copy of the document regarding the transfer of the entire capital contribution in oil contracts for participating investors.

c) For individual households; individual business operators; business locations of individual households and individual business operators as stipulated at point i Clause 2 Article 4 of this Circular, the documents are: A copy of the decision to revoke the Business Registration Certificate (if applicable).

2. Enterprises, cooperatives, and subordinate units of enterprises and cooperatives before submitting documents to terminate operations due to being divided, merged, consolidated, or terminating operations of subordinate units at the business registration agency, cooperative registration agency must submit documents to the direct tax management agency to complete tax procedures and fulfill tax obligations within the time limit prescribed in the Enterprise Law (for enterprises) and other relevant laws. In cases where the Enterprise Law and other relevant laws do not specify the deadline for taxpayers to submit documents to the tax agency, taxpayers must submit documents to the direct tax management agency within 10 working days from the date of the division decision, consolidation contract, merger contract, decision or notice of enterprise or cooperative about the termination of branch, representative office activities, or the decision to revoke the registration certificate for branch, representative office activities.

3. The documents for terminating the effectiveness of tax code for taxpayers who register taxes simultaneously with business registration, cooperative registration, and business registration are the Request to Terminate the Effectiveness of Tax Code model number 24/ĐK-TCT issued together with this Circular and other documents as follows:

a) The documents for terminating the effectiveness of tax code for enterprises and cooperatives that are divided, merged, or consolidated are one of the following papers: A copy of the division decision, a copy of the consolidation contract, a copy of the merger contract.

b) The documents for terminating the effectiveness of tax code for subordinate units of enterprises and cooperatives are one of the following papers: A copy of the decision or notice of the enterprise or cooperative about the termination of branch, representative office activities; a copy of the decision to revoke the registration certificate for branch, representative office activities issued by the competent state authority.

4. The documents for terminating the effectiveness of tax code based on decisions, notifications, or other documents of the competent state authority for specific cases as follows:

a) Decision to dissolve enterprises, cooperatives; Decision to revoke the business registration certificate, registration certificate for branch, representative office, business location; documents registering the termination of operations of enterprises, cooperatives due to division, consolidation, merger; documents registering the termination of operations of branches, representative offices, business locations of enterprises, cooperatives; Notice of dissolution of enterprises, cooperatives;Notice of termination of operations of of enterprises, cooperatives due to division, consolidation, merger; Notice of termination of operations of branches, representative offices of enterprises, cooperatives by the business registration agency, cooperative registration agency.

b) Decision, Notification to revoke the Business Registration Certificate for individual households; Operating Permit or Equivalent Document issued by the licensing authority.

c) Decision Declaring Bankruptcy by the Court.

d) Relevant documents of the competent authority confirming the death, disappearance, or loss of civil capacity of an individual(Death Certificate or Death Notice or other documents replacing the Death Notice as prescribed by the Civil Registry Law, or the court's decision declaring a person dead, missing, or incapacitated). (Death certificate or death notice or other documents substituting for a death notice as prescribed by the law on household registration, or court decision declaring a person dead, missing, or incapacitated).

d) Notification regarding the taxpayer's non-operation at the registered address as stipulated in Article 17 of this Circular.

Article 15. Obligations of taxpayers to complete before terminating the tax code number effectiveness

1. For taxpayers as provided for in Points a, b, c, d, đ, e, g, h, m, n Clause 2 Article 4 of this Circular:

- The taxpayer submits the Report on the situation of invoice usage in accordance with the law on invoices;

- The taxpayer completes the obligation to submit tax declaration forms, pay taxes, and handle excess tax payments, unclaimed value-added tax (if any) in accordance with Articles 43, 44, 47, 60, 67, 68, 70, 71 of the Law on Tax Administration with the tax administration agency;

- In cases where the managing entity has dependent entities, all dependent entities must complete the procedures to terminate the tax code number effectiveness before the managing entity terminates its tax code number effectiveness.

2. For individual businesses and business households as provided for in Point i Clause 2 Article 4 of this Circular:

- The taxpayer submits the report on the situation of invoice usage in accordance with the law on invoices if invoices have been used;

- The taxpayer completes the obligation to pay taxes and handle excess tax payments in accordance with Articles 60, 67, 69, 70, 71 of the Law on Tax Administration with the tax administration agency for individual businesses and business households paying taxes under the turnover tax method;

- The taxpayer completes the obligation to submit tax declaration forms, pay taxes, and handle excess tax payments, unclaimed value-added tax (if any) in accordance with Articles 43, 44, 47, 60, 67, 68, 70, 71 of the Law on Tax Administration with the tax administration agency for individual businesses and business households paying taxes under the tax declaration method.

3. For business households transferring lto small and medium-sized enterprises in accordance with d) Determine the average monthly business travel distance of the position the Law on Support for Small and Medium-Sized Enterprises, then ward the business household must fulfill tax obligations with the directly managing tax authority or send a letter to the tax authority committing that the small and medium-sized enterprise taking over will assume all tax obligations of the business household in accordance with the law on support for small and medium-sized enterprises. 4. For individuals ward as specified in Points k, l Clause 2 Article 4 of this Circular: ward The taxpayer fulfills the obligation to pay taxes and handle excess tax payments in accordance with Articles 60, 67, 69, 70, 71 of the Law on Tax Administration with the tax administration agency.

Article 16. Processing of applications to terminate the tax code number effectiveness and issuance of results pursuant to the provision at 1. Processing of applications to terminate the tax code number effectiveness of taxpayers as stipulated in Clause 1 Article 14 of this Circular:

a) The directly managing tax authority shall implement:

a.1) Issuing the Notification on the taxpayer's cessation of operations and ongoing procedures to terminate the tax code number effectiveness, Model No. 17/TB-ĐKT issued together with this Circular, to be sent to the taxpayer within two working days from the date the tax authority receives the complete application to terminate the tax code number effectiveness in accordance with regulations.

Issuing the Notification to the managing entity and dependent entities, Model No. 35/TB-ĐKT issued together with this Circular, in cases where the tax authority receives the application to terminate the tax code number effectiveness of the managing entity but the dependent entities have not yet completed the procedures to terminate the tax code number effectiveness.

a.2) Cooperating with the tax authority managing revenue sources where the taxpayer has obligations towards the state budget to settle the taxpayer's obligations at the tax authority managing revenue sources (submitting full tax declaration forms, reports on the situation of invoice usage, completing tax payment obligations, invoices, and handling excess tax payments, unclaimed value-added tax (if any)), settling tax obligations through offsetting or refunding according to the law.

a.3) Implementing offsetting or combined refund and offsetting procedures for the taxpayer's obligations according to the

Law on Tax Administration and guiding documents.

In cases where dependent entities terminate the tax code number effectiveness but are unable to complete remaining payment obligations or debts after implementing offsetting or combined refund and offsetting procedures according to the Law on Tax Administration and guiding documents, and the managing entity has committed in writing to assume full responsibility for the tax obligations of the dependent entity, the directly managing tax authority of the dependent entity shall transfer the dependent entity's obligations to the managing entity and issue the Notification on the transfer of the taxpayer's tax obligations, Model No. 39/TB-ĐKT issued together with this Circular, to be sent to the taxpayer as the managing entity and the dependent entity.

In cases where divided, merged, or consolidated entities terminate the tax code number effectiveness but are unable to complete remaining payment obligations or debts after implementing offsetting or combined refund and offsetting procedures according to the Law on Tax Administration and guiding documents, the directly managing tax authority of the divided, merged, or consolidated entity shall transfer the obligations to the new entity and issue the Notification on the transfer of the taxpayer's tax obligations, Model No. 39/TB-ĐKT issued together with this Circular, to be sent to the taxpayer as the divided, merged, or consolidated entity and the new entity. a.4) Requesting the

In case Customs Authority to confirm that the taxpayer has fulfilled tax payment obligations and other state budget revenues related to import and export activities

in accordance with the Circular of the Ministry of Finance on customs procedures; customs inspection and supervision; export duties, import duties, and tax management for exported and imported goods, and the Circular of the Ministry of Finance on electronic transactions in the tax sector within three days from the date of issuing the Notification on the taxpayer's cessation of operations and ongoing procedures to terminate the tax code number effectiveness.

a.5) Issuing the Notification on the termination of the tax code number effectiveness, Model No. 18/TB-ĐKT issued together with this Circular, within three working days from the date the taxpayer has completed tax payment obligations with the tax administration agency or the tax authority has completed the transfer of all tax debt and other state budget revenues of dependent entities to the managing entity, of divided, merged, or consolidated entities to the new entity in accordance with the provisions here. b) The tax authority managing revenue sources shall implement:

a.5) Issue a Notice regarding the termination of the taxpayer's tax code validity Model 18/TB-ĐKT issued together with this Circular within three working days from the date the taxpayer has fulfilled their tax payment obligations to the tax management agency or the tax authority completes the transfer of all tax debts and other budget revenues of the subordinate unit to the main managing unit, of the unit being divided, merged, or consolidated into a new unit as provided herein.at this point.

b) The tax authority manages the revenue collection process:

b.1) Perform the tasks specified in Points a.2 and a.3 of this Clause for revenues generated within the jurisdiction.

b.2) Update information on taxpayers who have fulfilled their tax obligations for revenues under the management of the tax authority into the Tax Registration Application System on the same working day or at the latest by the start of the next working day following the taxpayer's completion of the tax payment obligation at the revenue managing tax authority..

c) Specifically, for individual businesses and individual traders, after the tax number for business activities ceases to be effective, the tax number of the representative of the individual business shall still be used to fulfill tax obligations for individuals.

2. Processing the dossier to terminate the effectiveness of the taxpayer's tax number as stipulated in Clause 3, Article 14 of this Circular:

a) The directly managing tax authority shall implement as prescribed in Point a of Clause 1 of this Article. Notably, the provision regarding bissuing the Notification on the termination of the effectiveness of the taxpayer's tax number, Model No. 18/TB-ĐKT issued together with this Circular, shall be replaced by Notification on the completion of tax payment obligations for submitting dissolution/termination of operation dossiers to the business registration authority/cooperative registration authority, Model No. 28/TB-ĐKT issued together with this Circular.

b) The tax authority managing the revenue shall implement as prescribed in Point b of Clause 1 of this Article.

3. Processing the dossier to terminate the effectiveness of the tax number of the taxpayer sent by the competent state agency to the directly managing tax authority:

a) For the decision to dissolve enterprises and cooperatives by the business registration authority, cooperative registration authority as stipulated in Point a of Clause 4, Article 14 of this Circular:

a.1) The directly managing tax authority shall implement as prescribed in Point a of Clause 1 of this Article. Notably, the provision regarding bissuing the Notification on the termination of the effectiveness of the taxpayer's tax number, Model No. 18/TB-ĐKT issued together with this Circular, shall be replaced by Notification on the completion of tax payment obligations for submitting dissolution/termination of operation dossiers to the business registration authority/cooperative registration authority, Model No. 28/TB-ĐKT issued together with this Circular.

a.2) The tax authority managing the revenue shall implement as prescribed in Point b of Clause 1 of this Article.

b) For the dossier registering the termination of operations of enterprises and cooperatives due to division, merger, or consolidation; the dossier registering the termination of operations of branches and representative offices of enterprises and cooperatives transferred by the business registration authority, cooperative registration authority as stipulated in Point a of Clause 4, Article 14 of this Circular:

b.1) The directly managing tax authority shall perform:

- Issuing the Notification on the cessation of operations of the taxpayer and the ongoing process to terminate the effectiveness of the tax number, Model No. 17/TB-ĐKT issued together with this Circular, in cases where the taxpayer has not submitted the dossier to terminate the effectiveness of the tax number to the directly managing tax authority, sending it to the taxpayer within two working days from the date the tax authority receives the dossier from the business registration authority, cooperative registration authority.

- Issuing the Notification requesting the taxpayer to submit the dossier to terminate the effectiveness of the tax number, Model No. 29/TB-ĐKT issued together with this Circular, to be sent to the taxpayer to complete the procedures to terminate the effectiveness of the tax number with the tax authority as prescribed in Clause 2, 3 of Article 14 of this Circular.

b.2) The tax authority managing the revenue shall not yet implement the provisions to terminate monitoring the tax obligations for revenues generated within the jurisdiction until the taxpayer submits the dossier to terminate the effectiveness of the tax number to the directly managing tax authority as prescribed in Clause 2, 3 of Article 14 of this Circular according to the notification of the directly managing tax authority.

c) For the dossier registering the termination of operations of business locations of enterprises and cooperatives: The Tax Registration Application System shall update the information on the termination of operations of the business location according to the business location code and the tax number of the main unit managing the business location into the tax management database.

d) For Notifications of Dissolution of Enterprises and Cooperatives; Notifications of Termination of Operations of Enterprises and Cooperatives due to Division, Merger, or Consolidation, and Notifications of Termination of Operations of Branches and Representative Offices of Enterprises and Cooperatives transferred by the business registration authority, cooperative registration authority as stipulated in Point a of Clause 4, Article 14 of this Circular:

The directly managing tax authority shall update the taxpayer's tax number to the status "Taxpayer ceased operations and completed the procedure to terminate the effectiveness of the tax number" on the same day it receives the Notification from the business registration authority, cooperative registration authority if the taxpayer has fulfilled the tax payment obligation.

đ) For Decisions to Revoke Business Registration Certificates, Cooperative Registration Certificates,Certificates of Registration for Branches, Representative Offices, Business Locations; Decisions, Notifications to Revoke Business Registration Certificates, Licenses for Establishment and Operation or Equivalent Documents as stipulated in Points a and b of Clause 4, Article 14 of this Circular (Decisions, Notifications to Revoke Licenses)

đ.1) In cases of revocation to enforce administrative decisions on tax management: When the directly managing tax authority receives the Decision or Notification to Revoke the License from the business registration authority, cooperative registration authority, and the competent state agency, the tax authority shall update the taxpayer's tax number to the status "Taxpayer ceased operations but has not completed the procedure to terminate the effectiveness of the tax number".

đ.2) In cases of revocation due to violation of laws:

The directly managing tax authority shall perform:

- Updating the information and status of the taxpayer's tax number and substituted tax number (if any) to the status "Taxpayer ceased operations but has not completed the procedure to terminate the effectiveness of the tax number" and issuing the Notification on the termination of the effectiveness of the tax number according to the main unit, Model No. 35/TB-ĐKT issued together with this Circular (if applicable), to be sent to the taxpayer after receiving the Decision or Notification to Revoke the License from the business registration authority, cooperative registration authority, and the competent state agency.

- Updating the information on the revocation of the license of the business location according to the business location code and the tax number of the main unit managing the business location into the tax management database in cases where the business location's license is revoked.

- Issuing a Notice requiring taxpayers to submit the application form for terminating the tax code number model 29/TB-ĐKT to be sent to taxpayers who have directly registered with the tax authority, branch, or representative office of enterprises, cooperatives to carry out procedures for terminating the tax code number according to Clause 1 and Point b, Clause 3, Article 14 of this Circular.

- After receiving the Decision, Dissolution Notice of enterprises, cooperatives, and termination of operations of dependent units from the business registration authority, cooperative registration authority, or the taxpayer's tax code number termination application due to license revocation as stipulated in Article 14 of this Circular, the direct managing tax authority and the tax authority managing revenue shall handle the termination of the tax code number effectiveness according to the corresponding provisions of this Article.

e) For the Bankruptcy Declaration Decision of enterprises, cooperatives issued by the Court as provided in Point c, Clause 4, Article 14 of this Circular,

e.1) The direct managing tax authority shall perform:

- Updating the taxpayer's information to the status "Taxpayer has ceased operations but has not yet completed the procedure for terminating the tax code number" on the same working day or at the latest, at the beginning of the next working day from the date of receipt of the Bankruptcy Declaration Decision of the Court.

Law on Tax Administration and guiding documents.

- Performing the tasks specified in Points a.2, a.3, a.4, a.5, Clause 1 of this Article.

e.2) The tax authority managing revenue shall act as prescribed in Point b, Clause 1 of this Article.

g) For death certificates, death notices, or other documents substituting for death notices as provided by the Civil Registry Law or decisions of the Court declaring death, disappearance, or loss of civil capacity as provided in Point d, Clause 4, Article 14 of this Circular

The tax authority shall base on the documents from the competent authority confirming that the individual has died, disappeared, or lost civil capacity to update the information and change the taxpayer's individual tax code number status to "Taxpayer has ceased operations and has completed the procedure for terminating the tax code number" in the Tax Registration Application System. In cases where individuals have fulfilled their tax obligations as stipulated by the Tax Administration Law and Clause 4, Article 15 of this Circular, the tax authority shall terminate the effectiveness of the taxpayer's tax code number according to the regulations.

4. When the taxpayer's tax code number is terminated, the Tax Registration Certificate, Individual Tax Registration Certificate, Tax Code Notification, Dependent Tax Code Notification become ineffective.

5. The direct managing tax authority shall update the information and change the taxpayer's tax code number status to "Taxpayer has ceased operations but has not yet completed the procedure for terminating the tax code number" on the same working day or at the latest, at the beginning of the next working day from the issuance of the Notice regarding the taxpayer ceasing operations and currently processing the tax code number termination procedure model 17/TB-ĐKT issued together with this Circular and the status "Taxpayer has ceased operations and has completed the procedure for terminating the tax code number" on the same working day or at the latest, at the beginning of the next working day from the issuance of the Notice regarding the taxpayer terminating the tax code number effectiveness model 18/TB-ĐKT issued together with this Circular.

Article 17. Termination of tax registration number effectiveness for taxpayers in cases where the tax authority issues a Notice of non-operation at the registered address

1. Within the latest five (05) working days from the date of issuance or receipt of one of the following documents (Decision, Document, Notice), the tax authority shall conduct on-site verification of the taxpayer's operations:The tax authority shall carry out on-site verification of the taxpayer's operations:

a) A second Notice urging submission of tax declaration forms and tax reports issued by the tax authority, which the taxpayer has not submitted.

b) Documents sent by the tax authority to the taxpayer via postal service that are returned due to no recipient or non-existent address.

c) Information provided by organizations or individuals regarding the taxpayer's non-operation at the registered address.

d) Official documents from competent state management authorities notifying the tax authority about the taxpayer's non-operation at the registered address.

2. The tax authority shall cooperate with local authorities (People's Committee of communes, public security agencies managing the area) to verify the taxpayer's operations at the registered address.

a) In case the verification results show that the taxpayer is still operating at the registered address, the taxpayer must sign the Verification Record of Taxpayer's Operations at Registered Address Form No. 15/BB-BKD issued together with this Circular, and simultaneously fulfill all tax obligations and requirements set forth by the tax authority according to the law.

b) In case the verification results show that the taxpayer is not operating at the registered address, the tax authority shall cooperate with local authorities to prepare the Verification Record of Taxpayer's Operations at Registered Address Form No. 15/BB-BKD issued together with this Circular. The tax authority shall issue a Notice of Non-Operation at Registered Address Form No. 16/TB-ĐKT issued together with this Circular within three (03) working days from the date recorded on the record, and update the taxpayer's tax registration number status to "Taxpayer not operating at registered address" in the Tax Registration Application System on the same working day or no later than the start of the next working day after issuing the Notice of Non-Operation at Registered Address; and transmit the information to the National Enterprise Registration Information System and Cooperative Registration System immediately upon updating the status "Taxpayer not operating at registered address" in the Tax Registration Application System. The tax authority shall publicly announce the Notice of Non-Operation at Registered Address on the electronic portal of the General Department of Taxation in accordance with Article 22 of this Circular. State management agencies in the locality (including customs offices, business registration agencies (except in cases where business registration and tax registration have been integrated), prosecution offices, public security agencies, market management agencies, agencies issuing establishment and operation permits) and other organizations and individuals are responsible for checking the taxpayer's tax registration number information and status that have been announced by the tax authority to perform state management tasks and other contents.

3. In cases where the main unit under one of the circumstances stipulated in Clause 1 of this Article has subordinate units:

a) The tax authority managing the main unit must also notify the subordinate unit about the main unit's non-operation at the registered address using Form No. 26/TB-ĐKT issued together with this Circular.

The tax authority managing the main unit shall update the non-operation status of the subordinate unit at the registered address in the Tax Registration Application System from the date the tax authority issues the notice.

4. Specifically for individual businesses: the tax authority shall only issue

Notices of Non-Operation at Registered Address for each verified place of business and update the status to "Taxpayer not operating at registered address" in the Tax Registration Application System for the tax registration number of that place of business, without updating the operational status of other places of business (if any). 5. After issuing the Notice of Non-Operation at Registered Address, the tax authority shall cooperate with the business registration agency to revoke the Business Registration Certificate, Branch Operation Certificate, Representative Office Operation Certificate, Place of Business Operation Certificate in accordance with the Law on Enterprises.

6. The tax authority shall terminate the effectiveness of the taxpayer's tax registration number after issuing the Notice of Non-Operation at Registered Address as follows:

a) For taxpayers specified in Clause 2 of Article 4 of this Circular who have completed their tax obligations and invoices in accordance with the Law on Tax Administration and Article 15 of this Circular or have no new tax obligations or invoices arising.

b) For taxpayers whose tax debts, late payment penalties, and fines have been waived in accordance with Clause 3 of Article 85 of the Law on Tax Administration, and excess payments refunded in accordance with Point c of Clause 3 of Article 60 of the Law on Tax Administration

 (taxpayers who have fulfilled their tax obligations) and completed the invoice procedures in accordance with the law on invoices. In cases where the taxpayer is a company or cooperative, the tax authority shall send a document along with a list of terminated tax registration numbers to the business registration agency and cooperative registration agency through the national enterprise registration information system and cooperative registration system to synchronize the legal status of companies and cooperatives between the tax authority and the business registration agency and cooperative registration agency.

In cases where the taxpayer is an enterprise or cooperative, the tax authority shall send a document along with a list of terminated tax codes to the business registration authority and cooperative registration authority through the national information system on business registration and cooperative registration to synchronize the legal status of enterprises and cooperatives between the tax authority and the business registration authority and cooperative registration authority.

Section 5. RESTORATION OF TAX IDENTIFICATION NUMBER

Article 18. Documents for Requesting Restoration of Tax Identification Number

The tax identification number shall be restored in accordance with the provisions of Article 40 of the Law on Tax Administration, Clause 4 of Article 6 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration, and the following provisions:

1. Documents for Requesting Restoration of Tax Identification Number of Taxpayers:

a) In cases where taxpayers as stipulated in Clause 2 of Article 4 of this Circular have had their business establishment and operation licenses, business registration certificates, or equivalent permits revoked by competent authorities, and the tax authority has terminated the effectiveness of the tax identification number in accordance with regulations, but subsequently the competent authority issues a document revoking the revocation decision, the taxpayer must submit the request for restoration of the tax identification number to the directly managing tax authority within no more than ten working days from the date the competent authority issues the document revoking the revocation decision.

The documents include:

- A request form for restoration of the tax identification number, model number 25/ĐK-TCT issued together with this Circular;

- A copy of the document revoking the revocation of the business establishment and operation license or equivalent permit by the competent authority.

b) After the tax authority issues a notice regarding the taxpayer's non-operation at the registered address as stipulated in Article 17 of this Circular, but before the business registration certificate, cooperative registration certificate, branch activity registration certificate, representative office registration certificate, business household registration certificate, business establishment and operation license, or equivalent permit is revoked, and before the tax identification number is terminated, the taxpayer must submit the request form for restoration of the tax identification number, model number 25/ĐK-TCT issued together with this Circular to the directly managing tax authority before the tax authority issues the notice terminating the effectiveness of the tax identification number in accordance with regulations.

c) When taxpayers as stipulated in Clause 2 of Article 4 of this Circular wish to continue operating after submitting the documents to terminate the effectiveness of the tax identification number to the tax authority, but the tax authority has not yet issued the notice terminating the effectiveness of the tax identification number as stipulated in Articles 14 and 16 of this Circular, the taxpayer must submit the request form for restoration of the tax identification number, model number 25/ĐK-TCT issued together with this Circular to the directly managing tax authority before the tax authority issues the notice terminating the effectiveness of the tax identification number.

d) In cases where taxpayers have submitted the documents to terminate the effectiveness of the tax identification number due to division, merger, or consolidation to the tax authority as stipulated in Article 14 of this Circular, and subsequently issue a document revoking the division decision, merger contract, or consolidation contract, and the business registration authority or cooperative registration authority has not yet terminated the operations of the enterprise or cooperative being divided, merged, or consolidated, the taxpayer must submit the documents requesting restoration of the tax identification number to the directly managing tax authority before the tax authority issues the notice terminating the effectiveness of the tax identification number as stipulated in Article 16 of this Circular.

The documents include:

- A request form for restoration of the tax identification number, model number 25/ĐK-TCT issued together with this Circular;

- A copy of the document revoking the division decision, merger contract, or consolidation contract.

Taxpayers must fulfill all tax payment and invoice obligations as stipulated in Clause 4 of Article 6 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration before restoring the tax identification number. of the Government detailing certain provisions of the Law on Tax Administration before restoring the tax code.

2. Documents for Requesting Restoration of Tax Identification Number Based on Decisions, Notifications, or Other Official Documents of Competent State Authorities:

a) Transactions notifying the restoration of the legal status of enterprises, cooperatives, or dependent units by the business registration authority or cooperative registration authority.

b) Court decisions revoking the declaration of death, disappearance, or loss of civil capacity of individuals.

Article 19. Processing tax registration code restoration files and delivering results

1. For tax payers' files: The tax authority shall receive, process tax registration code restoration files and deliver results to tax payers in accordance with Articles 40 and 41 of the Law on Tax Administration and Clause 4, Article 6 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration and the following regulations: of the Government detailing certain provisions of the Law on Tax Administration and the following provisions:

a) Within three working days from the date of receiving complete tax payer's application file for restoring the tax registration code as stipulated in Point a, Clause 1, Article 18 of this Circular, the tax authority shall perform:

- Issuing Notice on Tax Registration Code Restoration Form No. 19/TB-ĐKT, Notice on Tax Registration Code Restoration According to the Controlling Unit Form No. 37/TB-ĐKT (if applicable) issued together with this Circular and sending it to the tax payer and dependent units (if the restored tax registration code belongs to the controlling unit).

- Reprinting the Tax Registration Certificate or Tax Registration Code Notice for the tax payer in case the original was submitted to the tax authority as part of the file to terminate the effect of the tax registration code.

- Updating the status of the tax registration code for the tax payer on the Tax Registration Application System immediately on the day of issuance or at the latest, at the beginning of the next working day from the date of issuing the Notice on Tax Registration Code Restoration.

b) Within ten working days from the date of receiving complete tax payer's application file for restoring the tax registration code as stipulated in Point b, Clause 1, Article 18 of this Circular, the tax authority shall prepare a list of incomplete tax declaration files, the situation of invoice usage, the amount of tax and other state budget revenues due or outstanding, and impose administrative penalties for violations of tax and invoice laws up to the time the tax payer submits the application file for restoring the tax registration code according to regulations, while simultaneously conducting on-site verification at the business address of the tax payer and preparing Verification Report on the Business Status of the Tax Payer at the Registered Address Form No. 15/BB-BKD issued together with this Circular based on the tax payer's application file for restoring the tax registration code (the tax payer must sign to confirm the Verification Report).

Within three working days from the date the tax payer fully complies with administrative violations related to taxes and invoices, pays all due taxes and other state budget revenues (except for some cases not required to settle tax debts and other state budget revenues according to Clause 4, Article 6 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration), the tax authority shall perform:

- Issuing Notice on Tax Registration Code Restoration for the Tax Payer Form No. 19/TB-ĐKT, Notice on Tax Registration Code Restoration According to the Controlling Unit Form No. 37/TB-ĐKT (if applicable) issued together with this Circular and sending it to the tax payer and dependent units (if the restored tax registration code belongs to the controlling unit).

- Reprinting the Tax Registration Certificate or Tax Registration Code Notice for the tax payer in case the original was submitted to the tax authority as part of the file to terminate the effect of the tax registration code.

- Updating the status of the tax registration code of the tax payer on the Tax Registration Application System immediately on the day of issuance or at the latest, at the beginning of the next working day from the date of issuing the Notice on Tax Registration Code Restoration.

The tax authority shall publicly announce the Notice on Tax Registration Code Restoration on the electronic portal of the General Department of Taxation in accordance with Article 22 of this Circular. State management agencies in the locality (including customs authorities, business registration authorities (excluding cases where business registration and tax registration have been linked), prosecution offices, police agencies, market management agencies, agencies issuing establishment and operation licenses) and other organizations and individuals are responsible for checking the information and status of the tax registration code of the tax payer that has been publicly announced by the tax authority to fulfill state management tasks and other contents.

c) Within ten working days from the date of receiving complete tax payer's application file for restoring the tax registration code as stipulated in Points c and d, Clause 1, Article 18 of this Circular, the tax authority shall prepare a list of incomplete tax declaration files, the situation of invoice usage, the amount of tax and other state budget revenues due or outstanding, and impose administrative penalties for violations of tax and invoice laws up to the time the tax payer submits the application file for restoring the tax registration code according to regulations.

Within three working days from the date the tax payer fully complies with administrative violations related to taxes and invoices, pays all due taxes and other state budget revenues (except for some cases not required to settle tax debts and other state budget revenues according to Clause 4, Article 6 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing certain provisions of the Law on Tax Administration), the tax authority shall perform:

- Issuing Notice on Tax Registration Code Restoration for the Tax Payer Form No. 19/TB-ĐKT, Notice on Tax Registration Code Restoration According to the Controlling Unit Form No. 37/TB-ĐKT (if applicable) issued together with this Circular and sending it to the tax payer and dependent units (if the restored tax registration code belongs to the controlling unit).

- Reprinting the Tax Registration Certificate or Tax Registration Code Notice for the tax payer in case the original was submitted to the tax authority as part of the file to terminate the effect of the tax registration code.

- Updating the status of the tax registration code for the tax payer on the Tax Registration Application System immediately on the day of issuance or at the latest, at the beginning of the next working day from the date of issuing the Notice on Tax Registration Code Restoration.

d) In case the tax payer submits an incomplete application file for restoring the tax registration code or does not fall under the circumstances eligible for restoring the tax registration code as stipulated in Clause 1, Article 18 of this Circular, the tax authority shall issue Notice on Non-Restoration of Tax Registration Code Form No. 38/TB-ĐKT issued together with this Circular and send it to the tax payer.

2. When the tax authority receives the Court's Decision revoking the Decision declaring an individual dead, missing, or incapacitated, the tax authority shall restore the tax registration code for the individual within three working days from the date of receipt of the Court's Decision.

3. When the tax authority receives transactions to restore the legal status of enterprises, cooperatives, branches, representative offices, business locations registered by the business registration authority or cooperative registration authority in accordance with the law on enterprise registration and cooperative registration on the Tax Registration Application System, the tax authority shall restore the tax registration code for the tax payer immediately upon receipt of the transaction.

Section 6. TAX REGISTRATION FOR THE CASE OF REORGANIZATION OF ORGANIZATIONS

Article 20. Tax registration in the case of reorganization

1. Splitting an organization

a) For the organization being split:

The organization being split must complete procedures to terminate the tax code's effectiveness with the directly managing tax authority in accordance with Article 39 of the Law on Tax Administration and Clause 14 of this Circular.

Based on the application for terminating the tax code's effectiveness of the organization being split, the tax authority shall implement procedures and processes to terminate the tax code's effectiveness of the organization being split in accordance with Article 39 of the Law on Tax Administration and Clauses 15 and 16 of this Circular.

b) For new organizations formed from splitting:

New organizations established from the split must complete tax registration procedures with the tax authority in accordance with Articles 31, 32, and 33 of the Law on Tax Administration and Clause 7 of this Circular.

Based on the tax registration application of new organizations formed from the split, the tax authority shall implement procedures and processes to issue a tax code for taxpayers in accordance with Article 34 of the Law on Tax Administration and Clause 8 of this Circular.

2. Separating an organization

a) For the organization being separated:

In cases where changes occur in tax registration information after separation, the organization must complete procedures to change tax registration information with the directly managing tax authority within 10 (ten) working days from the date of issuance of the Business Registration Certificate, Establishment Decision, or equivalent document by the competent state agency.

The documents include:

- The application to adjust and supplement tax registration information form number 08-MST issued together with this Circular;

- A copy of the Organization Separation Decision or equivalent document;

- A copy of the Business Registration Certificate, Establishment Decision, or equivalent document.

The tax authority shall implement procedures to change tax registration information of the organization being separated in accordance with Article 36 of the Law on Tax Administration and Clause 11 of this Circular. The organization being separated will continue to use the previously issued tax code to fulfill its tax obligations.

b) For the organization receiving separation:

The organization receiving separation must complete tax registration procedures with the tax authority in accordance with Articles 31, 32, and 33 of the Law on Tax Administration and Clause 7 of this Circular.

Based on the tax registration application of the organization receiving separation, the tax authority shall implement procedures and processes to issue a tax code for taxpayers in accordance with Article 34 of the Law on Tax Administration and Clause 8 of this Circular.

3. Merging organizations

The organization receiving the merger retains its original tax code. Organizations being merged have their tax codes terminated.

a) Organizations being merged:

Organizations being merged must complete procedures to terminate the tax code's effectiveness with the directly managing tax authority in accordance with Article 39 of the Law on Tax Administration and Clause 14 of this Circular.

Based on the application for terminating the tax code's effectiveness of organizations being merged, the tax authority shall implement procedures and processes to terminate the tax code's effectiveness of organizations being merged in accordance with Article 39 of the Law on Tax Administration and Clauses 15 and 16 of this Circular.

b) Organization receiving the merger:

If the merger results in changes to tax registration information, within 10 (ten) working days from the date of issuance of the Business Registration Certificate, Establishment Decision, or equivalent document, the organization receiving the merger must complete procedures to change tax registration information with the directly managing tax authority.

The documents include:

- The application to adjust and supplement tax registration information form number 08-MST issued together with this Circular;

- A copy of the Merger Contract or equivalent document;

- A copy of the Business Registration Certificate, Establishment Decision, or equivalent document.

The tax authority shall implement procedures to change tax registration information of the organization receiving the merger in accordance with Article 36 of the Law on Tax Administration and Clause 11 of this Circular.

4. Consolidating organizations

a) Organizations being consolidated:

Organizations being consolidated must complete procedures to terminate the tax code's effectiveness with the directly managing tax authority in accordance with Article 39 of the Law on Tax Administration and Clause 14 of this Circular.

Based on the application for terminating the tax code's effectiveness of organizations being consolidated, the tax authority shall implement procedures and processes to terminate the tax code's effectiveness of organizations being consolidated in accordance with Article 39 of the Law on Tax Administration and Clauses 15 and 16 of this Circular.

b) Consolidated organization:

The consolidated organization must complete tax registration procedures with the tax authority in accordance with Articles 31, 32, and 33 of the Law on Tax Administration and Clause 7 of this Circular.

Based on the tax registration application of the consolidated organization, the tax authority shall implement procedures and processes to issue a tax code for taxpayers in accordance with Article 34 of the Law on Tax Administration and Clause 8 of this Circular.

Article 21. Tax Registration in Cases of Change in Business Model

1. Conversion of a Dependent Unit to an Independent Unit or Vice Versa

A dependent unit that has a Decision to convert into an independent unit or vice versa must complete tax registration procedures to obtain a new taxpayer code according to Articles 31, 32, and 33 of the Law on Tax Administration and Article 7 of this Circular. The independent unit or the dependent unit before conversion must terminate the effectiveness of its taxpayer code with the direct tax management agency according to Article 39 of the Law on Tax Administration and Article 14 of this Circular.

Based on the tax registration dossier of the independent unit or the dependent unit after conversion, the tax authority shall carry out the procedures and steps to issue a taxpayer code for the taxpayer according to Article 34 of the Law on Tax Administration and Article 8 of this Circular.

Based on the dossier to terminate the effectiveness of the taxpayer code of the independent unit or the dependent unit before conversion, the tax authority shall carry out the procedures and steps to terminate the effectiveness of the taxpayer code according to Article 39 of the Law on Tax Administration and Articles 15 and 16 of this Circular.

2. Conversion of an Independent Unit to a Dependent Unit of Another Controlling Unit

An independent unit converted into a dependent unit of another controlling unit shall be issued a 13-digit taxpayer code based on the new controlling unit's taxpayer code. The independent unit must complete the procedures to terminate the effectiveness of its taxpayer code with the tax authority according to Article 39 of the Law on Tax Administration and Article 14 of this Circular. The dependent unit must complete tax registration procedures according to Articles 31, 32, and 33 of the Law on Tax Administration and Article 7 of this Circular. The controlling unit must declare the newly established dependent unit in the list of dependent units model BK02-ĐK-TCT issued together with this Circular according to Article 10 of this Circular.

Based on the tax registration dossier of the dependent unit, the tax authority shall carry out the procedures and steps to issue a taxpayer code for the taxpayer according to Article 34 of the Law on Tax Administration and Article 8 of this Circular.

Based on the dossier to terminate the effectiveness of the taxpayer code of the independent unit, the tax authority shall carry out the procedures and steps to terminate the effectiveness of the taxpayer code according to Article 39 of the Law on Tax Administration and Articles 15 and 16 of this Circular.

3. Conversion of a Dependent Unit of One Controlling Unit to a Dependent Unit of Another Controlling Unit

A dependent unit of one controlling unit (hereinafter referred to as the old dependent unit) converted into a dependent unit of another controlling unit (hereinafter referred to as the new dependent unit) must complete the procedures to terminate the effectiveness of the taxpayer code of the old dependent unit with the direct tax management agency according to Article 39 of the Law on Tax Administration and Article 14 of this Circular. The new dependent unit must complete tax registration procedures with the tax authority according to Articles 31, 32, and 33 of the Law on Tax Administration and Article 7 of this Circular. The controlling unit must declare the newly established dependent unit in the list of dependent units model BK02-ĐK-TCT issued together with this Circular according to Article 10 of this Circular.

Based on the tax registration dossier of the new dependent unit, the tax authority shall carry out the procedures and steps to issue a taxpayer code for the taxpayer according to Article 34 of the Law on Tax Administration and Article 8 of this Circular.

Based on the dossier to terminate the effectiveness of the taxpayer code of the old dependent unit, the tax authority shall carry out the procedures and steps to terminate the effectiveness of the taxpayer code according to Article 39 of the Law on Tax Administration and Articles 15 and 16 of this Circular.

Chapter III

PUBLIC DISCLOSURE OF TAX REGISTRATION INFORMATION

Article 22. Publicizing Tax Registration Information of Tax Payers

1. The tax authority shall publicize the tax registration information of tax payers on the Electronic Information Portal of the General Department of Taxation in the following cases:

a) The tax payer ceases operations and has completed the procedures to terminate the tax code's validity (status 01).

b) The tax payer ceases operations but has not yet completed the procedures to terminate the tax code's validity (status 03).

c) The tax payer temporarily ceases operations or business (status 05).

d) The tax payer does not operate at the registered address (status 06).

đ) The tax payer restores the tax code according to Model Notification No. 19/TB-ĐKT issued together with this Circular.

e) The tax payer violates laws related to tax registration.

2. Content, form, and time limit for publicizing:

a) Content to be publicized: Information recorded in the Notification regarding the tax payer terminating the tax code's validity; Notification regarding the tax payer ceasing operations and currently processing the procedures to terminate the tax code's validity; Notification regarding the tax payer not operating at the registered address.

b) Form of publicizing: Posting on the Electronic Information Portal of the General Department of Taxation.

c) Time limit for publicizing: No later than one working day from the date the tax authority issues the Notification or updates the tax code status according to the decision or notification of the competent state agency.

3. Authority to publicize information:

The direct managing tax authority of the tax payer shall publicize the tax payer's information. Before publicizing the tax payer's information, the direct managing tax authority must review and compare to ensure the accuracy of the publicized information. In case the publicized information is inaccurate, the tax authority shall correct the information and must publicize the corrected content according to the form of publicizing.

Chapter IV

IMPLEMENTATION

Article 23. Effectiveness of Implementation

1. This Circular takes effect from January 17, 2021.

2. This Circular replaces Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance guiding tax registration; Clause 9 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration; the Law amending and supplementing certain articles of the Law on Tax Administration and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

3. In case the referenced documents in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

Article 24. Transitional Provisions

1. Tax payers who have been assigned a tax code before this Circular takes effect shall continue to use the assigned tax code.

2. Tax registration files, files for changing tax registration information, terminating the tax code's validity, and restoring the tax code submitted to the tax authority before this Circular takes effect shall be processed by the tax authority according to the regulations on tax administration at the time of submission.

Article 25. Responsibilities for Implementation

1. The General Department of Taxation is responsible for organizing guidance for tax authorities at all levels in tax registration, issuing tax codes, issuing Tax Registration Certificates, and managing the use of tax codes.

2. Tax authorities at all levels are responsible for disseminating and guiding tax payers, organizations, and individuals related to implement according to the contents stipulated in this Circular.

3. Tax payers, organizations, and individuals related to the application objects of this Circular shall fully comply with the guidance provided in this Circular.

During the implementation process, if there are difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and resolution./.

Place of Receipt: - National Assembly's Office; - President's Office; - Government Office; - Office of the General Secretary; - Central Party Office and its Departments; - Supreme People's Court; - Supreme People's Procuracy; - State Audit Agency; - Ministries, agencies equivalent to ministries, and government agencies; - Central agencies of mass organizations; - Ministry of Justice's Legal Documents Inspection Department; - Official Gazette; Government website; - People's Committees of provinces and centrally governed cities; - Provincial and centrally-administered city Tax Departments; - Units under, directly under the Ministry of Finance; - Ministry of Finance website, General Department of Taxation website; - To be filed: VT; GDT (VT, KK4b).

DEPUTY MINISTER DEPUTY MINISTER Tran Xuan Ha