Circular No. 175/2010/TT-BTC amends and supplements some regulations on tax registration files and the time limit for processing such files for individuals with taxable income. The form for personal income tax registration declaration is also replaced.
Scope of application
Individuals earning income from salaries, wages, capital investment, capital transfer, and other individuals with taxable income.
Key points
- Individuals earning income from salaries, wages, capital investment, capital transfer (including securities) shall submit one set of tax registration files including the Declaration Form and a copy of their national identity card or passport.
- Time limit for issuing taxpayer identification number: Not exceeding three working days if submitted directly to the Tax Department, not exceeding two working days if submitted through the postal system; not exceeding five working days if submitted directly to the Tax Sub-Department, not exceeding three working days if submitted through the postal system.
- The form for personal income tax registration declaration No. 01/ĐK-TNCN has been replaced.
- Individuals submitting the application directly at the Tax Department or Tax Sub-Department will have their applications processed faster than those submitted through the postal system.
- The effective date of implementation is 45 days from the date of issuance of the circular.
🌐 Social impact of this document
- Positive impact: Reducing the time and effort costs for individuals when submitting tax registration files, especially for those submitting through the postal system.
- Negative impact: It may cause difficulties in tax management if individuals do not comply with the regulations on the time limit for processing.
❓ Frequently asked questions
What should individuals prepare when submitting tax registration files?
Individuals should prepare the tax registration declaration form according to Form No. 01/ĐK-TNCN and a copy (without notarization) of their national identity card or passport still within its validity period.
How long does it take to issue a taxpayer identification number?
The time limit for issuing a taxpayer identification number does not exceed three working days if submitted directly to the Tax Department, and does not exceed two working days if submitted through the postal system.
What is the new form for personal income tax registration declaration like?
The form for personal income tax registration declaration No. 01/ĐK-TNCN has been replaced according to this circular.
Does submitting the application through the postal system result in a shorter processing time?
Yes, the time limit for issuing a taxpayer identification number when submitting through the postal system is shorter than when submitting directly to the Tax Department or Tax Sub-Department.
When does this circular come into effect?
This circular comes into effect 45 days from the date of issuance.
Full text
CIRCULAR
Amending and supplementing Circular No. 84/2008/TT-BTC dated September 30, 2008 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Personal Income Tax and guiding the implementation of Decree No. 100/2008/NĐ-CP dated September 8, 2008 of the Government detailing certain provisions of the Law on Personal Income Tax.
Căn cứ Luật Thuế Thu nhập cá nhân số 04/2007/QH12 ngày 21 tháng 11 năm 2007;
Căn cứ Nghị định số 100/2008/NĐ-CP ngày 08 tháng 9 năm 2008 của Chính phủ quy định chi tiết một số điều của Luật Thuế Thu nhập cá nhân;
___________________________
Căn cứ Nghị định số 118/2008/NĐ-CP ngày 27 tháng 11 năm 2008 của Chính phủ quy định về chức năng, nhiệm vụ, quyền hạn, cơ cấu tổ chức của Bộ Tài Chính;
Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;
Căn cứ Nghị quyết số 25/NQ-CP ngày 02 tháng 6 năm 2010 của Chính phủ về việc đơn giản hoá 258 thủ tục hành chính thuộc phạm vi chức năng quản lý của Bộ, ngành.
The Ministry of Finance amends and supplements some administrative procedures guided in Circular No. 84/2008/TT-BTC dated September 30, 2008 of the Ministry of Finance as follows:
Article 1. Amending Point 2.3 Section I Part D as follows:
"2.3. For individuals with income from salaries, wages, investment capital, and capital transfer (including securities transfer) and other taxable income, submit one set of tax registration documents, including the following components:
- A tax registration form according to Form No. 01/ĐK-TNCN issued together with this circular;
- A copy (no need for notarization) of the national identity card or passport still valid."
Article 2. Supplementing Point 4 into Section I Part D as follows:
"4. Time limit for processing tax registration documents:
4.1. For tax registration documents submitted directly to the Tax Department, the issuance of the taxpayer identification number shall not exceed three working days from the date of receipt of the fully completed tax registration documents.
In case of receiving tax registration documents through the postal system, the issuance of the taxpayer identification number shall not exceed two working days from the date of receipt (as recorded in the incoming mail log) of the fully completed tax registration documents.
4.2. For tax registration documents submitted directly to the Tax Branch, the issuance of the taxpayer identification number shall not exceed five working days from the date of receipt of the fully completed tax registration documents.
In case of receiving tax registration documents through the postal system, the issuance of the taxpayer identification number shall not exceed three working days from the date of receipt (as recorded in the incoming mail log) of the fully completed tax registration documents."
Replacing the Individual Income Tax Registration Form No. 01/ĐK-TNCN (issued together with Circular No. 84/2008/TT-BTC dated September 30, 2008) with the Individual Income Tax Registration Form No. 01/ĐK-TNCN attached to this circular.
2. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance (General Department of Taxation) for research and resolution.
Article 3. Replace the Individual Income Tax Registration Form No. 01/ĐK-TNCN (issued together with Circular No. 84/2008/TT-BTC dated September 30, 2008) with the Individual Income Tax Registration Form No. 01/ĐK-TNCN attached to this circular.
Article 4. Implementation:
1. This Circular shall take effect 45 days from the date of signature.
2. During implementation, if there are any difficulties, organizations and individuals are requested to promptly report them to the Ministry of Finance (General Department of Taxation) for study and resolution.
DEPUTY MINISTER
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