Decision No. 75/1998/QD-TTg stipulates the issuance of unique taxpayer identification numbers to organizations and individuals upon tax declaration and registration. The taxpayer identification number is used to identify taxpayers throughout their operations. This decision takes effect from April 15, 1998.
Scope of application
Organizations and individuals from all economic sectors are taxpayers under Vietnamese law.
Key points
- Organizations and individuals must declare and register for tax to obtain a unique taxpayer identification number.
- The taxpayer identification number is a series of digits used to identify taxpayers throughout their operations from establishment until cessation of activities.
- Tax authorities are responsible for providing tax registration forms and guiding the declaration and registration process for entities required to register. Tax authorities must issue a registration certificate with the taxpayer identification number within fifteen days of receiving the declaration form.
- Failure to comply with tax declaration and registration requirements and the use of identification numbers according to the level of violation will result in penalties under the law.
- Taxpayers must record their taxpayer identification number on all transaction documents, purchase and sale invoices, business exchange documents, accounting books, tax declarations, and other reporting forms submitted to state management agencies as prescribed by law.
🌐 Social impact of this document
- Positive impact: Facilitates the management of taxpayers and state budget collection.
- Negative impact: Time and effort costs for organizations and individuals during the tax declaration and registration process.
❓ Frequently asked questions
Are there specific requirements for taxpayer identification numbers?
The taxpayer identification number is a series of digits uniformly assigned to each taxpayer.
What is the timeframe for issuing a taxpayer identification number?
Tax authorities must issue a registration certificate with the taxpayer identification number within fifteen days of receiving the declaration form.
What penalties apply if tax declaration and registration requirements are not followed?
Taxpayers who fail to comply with tax declaration and registration requirements and the use of identification numbers according to the level of violation will be penalized under the law.
Can the taxpayer identification number change when a taxpayer's information changes?
When there are changes to registered criteria, taxpayers must immediately report these changes to the tax authority that issued the identification number.
What actions must organizations and individuals take to obtain a taxpayer identification number?
Organizations and individuals from all economic sectors, as taxpayers under Vietnamese law, must declare and register for tax with the tax authority to obtain a taxpayer identification number.
Full text
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./.
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