Decision No. 75/1998/QD-TTg on taxpayer identification numbers

DECISION OF THE PRIME MINISTER

Provisions on taxpayer identification numbers

PRIME MINISTER

Pursuant to the Government Organization Law dated September 30, 1992;

To facilitate the management of taxpayers and the collection of state budget revenues;

At the proposal of the Minister of Finance,

DECISION:

Article 1. All organizations and individuals from all economic sectors that are taxpayers under Vietnamese law must declare and register for tax with the tax authority to be issued a taxpayer identification number (referred to as tax code).

Article 2. The tax code is a series of numbers assigned according to a uniform principle for each taxpayer. The tax code is used to identify taxpayers. Each taxpayer is only issued one unique tax code throughout their operational period from establishment to cessation of operations. A tax code once issued will not be reused for another taxpayer.

Article 3. Taxpayers required to declare and register for tax as stipulated in Article 1 of this Decision must fully and accurately fill out the "tax registration declaration form" with the local tax authority to obtain a tax code. When there are changes to the registered information, taxpayers must immediately report these changes to the tax authority issuing the tax code.

Article 4. The tax authority is responsible for providing the "tax registration declaration form" and guiding the declaration and registration process for taxpayers required to register. Upon receiving the tax registration declaration form from taxpayers, the tax authority must check the declared information and issue a registration certificate along with the tax code to taxpayers within no more than 15 days from the date of receipt of the tax registration declaration form.

Article 5. Taxpayers must complete the procedures for declaring and registering for tax to obtain a tax code. Any taxpayer who fails to comply with the regulations on declaration and registration of tax and use of the tax code according to the level of violation will be subject to penalties under the law.

Article 6. Taxpayers must record their tax code on all transaction documents, purchase and sale invoices, business exchange documents, accounting books, tax declaration forms, tax payment documents, and other declaration forms with state management agencies as prescribed by law.

Article 7. Ministries, state management agencies, and specialized agencies have the responsibility to include the tax code of taxpayers under their jurisdiction in relevant declaration forms and documents related to taxpayers, and when updating taxpayer information into their own information databases, they shall gradually implement consistent information exchange among related ministries and agencies.

Article 8. This Decision takes effect from April 15, 1998. The Ministry of Finance is responsible for establishing and promulgating the tax code, announcing the start date for using the tax code, and guiding the implementation of this Decision.

Article 9. Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairmen Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision).Provincial People's Committees under the Central Government, taxpayers are responsible for implementing this Decision./.