Circular 80/2004/TT-BTC guides the implementation of the Prime Minister's Decision No. 75/1998/QD-TTg dated April 4, 1998 regarding taxpayers' identification numbers (Content Attached).

CIRCULAR

Guidelines for Implementing Decision No. 75/1998/QĐ-TTg dated April 4, 1998 of the Prime Minister on Taxpayer Identification Numbers

- Based on various Tax Laws and Tax Ordinances;

__________________________

 

- Based on the Law on Customs;

- Based on Decision No. 75/1998/QĐ-TTg dated April 4, 1998 of the Prime Minister on Taxpayer Identification Numbers;

- Based on Decree No. 57/1998/NĐ-CP dated July 31, 1998 of the Government detailing the Law on Commerce regarding export, import, processing, and agency sales of goods with foreign countries;

The Ministry of Finance provides guidance on the implementation of registration for issuance of taxpayer identification numbers (hereinafter referred to as tax identification numbers) and the use of tax identification numbers as follows:

I. GENERAL PROVISIONS ON TAX IDENTIFICATION NUMBERS:

1- Concept of Tax Identification Number:

A tax identification number is a series of numbers defined according to a unified principle assigned to each organization or individual required to declare taxes, customs declarations, and fees and charges to the Tax Authority and the Customs Authority (hereinafter collectively referred to as taxpayers). The tax identification number is used to identify taxpayers and is uniformly managed by the Tax Authority and the Customs Authority throughout the country. 2- Entities eligible for tax identification numbers:

All organizations and individuals required to declare tax registration, customs declarations, and tax, fee, and charge declarations as stipulated by Tax Laws, the Law on Customs, and Tax, Fee, and Charge Ordinances (excluding entities that only pay land tax and agricultural land use tax).3- Structure of tax identification numbers issued to independent taxpayers and main units:

These are serial numbers from 001 to 999 assigned to each subordinate unit.: The tax identification number consists of a series of digits divided into groups as follows:

                                  N |||₁N |||₂- N₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉- N₁₀- N₁₁N |||₁₂N |||₁₃

Where:

Two leading digits N |||₁N |||₂ represent the province code as specified in the accompanying Circular's list of province codes.

Seven digits N |||₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉ are numbered sequentially from 0000001 to 9999999. The digit N |||₁₀ is the check digit.

Ten digits from N |||₁  to N |||₁₀ 4- Principles for issuing tax identification numbers:

Three digits N |||₁₁N |||₁₂N |||₁₃ Each taxpayer is only issued one tax identification number.

cessation of existence.:

i. The tax identification number is used to declare and pay all types of taxes that the taxpayer must pay, including cases where the taxpayer engages in multiple industries or operates in different regions. only one unique tax identification number to be used throughout its operational period from establishment until termination. The tax identification number is linked to the existence of the taxpayer. Once issued, it will not be reused for another taxpayer. When a taxpayer ceases to exist, the tax identification number loses its validity. For state-owned enterprises and organizations that cease to exist, their tax identification numbers are closed and cannot be reused. The tax identification number issued to an individual who is a private business owner, household business owner, or individual remains unchanged throughout their lifetime, even if they stop operating and then resume business activities later, they must still use the previously issued tax identification number. The Tax Authority issues a tax identification number only once for each individual registering for tax purposes.- State-owned enterprises including independent enterprises, holding companies, and member enterprises under holding companies that operate independently;

- Foreign-invested enterprises and foreign parties participating in contracts and joint ventures under the Law on Foreign Investment in Vietnam; Vietnamese parties signing contracts with foreign contractors responsible for paying taxes on behalf of foreign contractors and subcontractors; foreign organizations and individuals engaged in business activities in Vietnam outside the scope of the Law on Foreign Investment in Vietnam directly declaring and paying taxes; foreign contractors managing or operating contracts for oil exploration, development, and production; branches of foreign companies permitted to operate in Vietnam.

4.1. Ten-digit tax identification number (N₁N |||₂ - N₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉-N₁₀ ) is issued to:

- Project leaders, main foreign contractors of ODA projects, diplomatic missions, consular offices of foreign countries, and representative offices of international organizations in Vietnam must register for tax purposes to claim refunds;

- Limited liability companies, joint-stock companies, and partnership companies;

- Cooperatives;

- Private business owners;

- Individuals, household business owners, independent business groups, and other business entities;

- Individuals subject to income tax under the Ordinance on Income Tax for High-Income Individuals;

- Units authorized to collect taxes, units collecting fees and charges, and other revenues as prescribed by law;

- Economic organizations of political organizations, political-social organizations, social organizations, social-professional organizations, people's armed forces units, and other public service organizations;

- Branches and representative offices of enterprises engaged in business activities and directly registering taxes with the Tax Authority;

- Member enterprises under holding companies that operate on a dependent accounting basis;

4.2. Thirteen-digit tax identification number (N₁N |||₂- N₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉ -N₁₀-N₁₁N |||₁₂N |||₁₃) is issued to:

- Contractors participating in contracts for oil exploration, development, and production (excluding managing contractors); contractors and subcontractors not directly paying taxes to the Tax Authority;

- Public service units under holding companies and enterprises generating tax liabilities;

- Private business owners, individuals, and household business owners with business establishments located in different districts, counties, towns, or provinces, in addition to their primary 10-digit tax identification number, are also issued 13-digit tax identification numbers to declare and pay taxes for these business establishments to the local Tax Authority directly managing tax collection at those establishments.

- Cooperative members, individuals belonging to economic organizations conducting business through contractual arrangements, bearing responsibility for business outcomes, and directly paying taxes to the Tax Authority.

Entities specified in Article 4.2 above are referred to as "Subordinate Units." Units having subordinate units are called "Main Units." Subordinate units, regardless of whether they operate independently or dependently, are all issued 13-digit tax identification numbers.

Units under the management of subordinate units but directly registering taxes with the Tax Authority must have their main units (with 10-digit tax identification numbers) submit a list of these subordinate units to the Tax Authority for issuance of 13-digit tax identification numbers. If the main unit does not supplement the list of subordinate units, these units must directly register for tax identification numbers with the Tax Authority. The Tax Authority sends a notification of the 10-digit tax identification number for the subordinate units to use in declarations and tax payments.

5- Certification of Issuance of Tax Identification Numbers:

Taxpayers who complete the procedures for tax identification number registration are certified by the Tax Authority with a "Tax Identification Number Certificate"

according to Form No. 10-MST.

5.1. Certificate of Tax RegistrationTax subjects shall complete the tax number registration procedures which are certified by the Tax authority with a tax number as follows:according to Form No. 10-MST (except for individuals subject to high-income personal income tax) according to form number 10-MST.

: Individuals subject to high-income personal income tax who complete the procedures for registering tax identification numbers are issued a "Personal Tax Identification Card" according to Form No. 12-MST attached to this Circular.5.3. Notification of Tax Identification Number:

5.3. Certificate of Import and Export Code Registration: Taxpayers engaged in import and export activities shall be issued a "Certificate of Import and Export Code Registration" recorded on the Tax Registration Certificate when they declare their tax registration forms and apply for import and export code registration according to the guidance at Point 4, Section II of this Circular.

5.4. Notification of Tax Identification Number: cIn cases where the conditions for issuing a Tax Registration Certificate are not met, the Tax Authority will issue a notification of the Tax Identification Number. 6. Tax Registration : Organizations and individuals paying taxes must register for tax with the tax authority within 10 days of: receiving a business registration certificate; or starting business operations without a business registration certificate; or when tax obligations arise in the case of organizations or individuals paying taxes that do not engage in business.

6- Change of Tax Registration Information: When taxpayers change any information previously declared in their tax registration, they must submit supplementary declarations to the directly managing Tax Authority according to Form 08-MST.

7- Suspension of Tax Identification Number: Suspension of the Tax Identification Number refers to the Tax Authority's determination that the Tax Identification Number is no longer valid. The Tax Identification Number is suspended when organizations, individuals engaged in business cease operations due to dissolution, bankruptcy, termination of existence, death, disappearance, or loss of civil capacity. The Tax Authority publicly announces the list of suspended Tax Identification Numbers. Once suspended, the Tax Registration Certificate and the Certificate of Import and Export Code Registration become invalid. Taxpayers may not use the Tax Identification Number once it has been officially suspended by the Tax Authority.

    8. Revocation of Certificate of Import and Export Code Registration: Organizations and individuals who have been issued a Certificate of Import and Export Code Registration will have their certificate revoked on the Tax Registration Certificate if their Tax Identification Number is suspended, they cease import and export business activities, or are prohibited from conducting such activities by Customs Authorities.

II- PROCEDURES FOR TAX IDENTIFICATION NUMBER REGISTRATION:

1- Place of Registration and Time Limit for Issuing Tax Identification Number:

Enterprises, units, production and service organizations must complete the registration procedures to obtain a Tax Identification Number (referred to as Tax Identification Number Registration) at the Provincial Tax Department (hereinafter referred to as provincial level). Individuals and households must register their Tax Identification Number at the District Tax Office.

The Tax Authority is responsible for issuing the Tax Identification Number within no more than eight working days for direct submissions to Provincial Tax Departments and twelve working days for direct submissions to District Tax Offices, counted from the date of receipt of complete applications for Tax Identification Number issuance (excluding time spent on corrections and supplements due to errors made by the taxpayer). All "days" mentioned in this Circular refer to "working days" as defined by the State.

2- Forms of Tax Registration Declaration: The forms of Tax Registration Declaration include:

Form number 01-ĐK-TCT (light blue): for production and trading organizations and service providers, excluding subordinate units.

Form number 02-ĐK-TCT (light pink): for subordinate units of production and trading organizations and service providers.

Form number 03-ĐK-TCT (light yellow): for individual and group individual producers and traders and service providers.

Form number 03.1-ĐK-TCT (white): for individuals declaring taxes for stores and shops located outside the main business premises.

Form number 04-ĐK-TCT (light green): for foreign contractors and subcontractors registering to pay taxes directly to the Vietnamese Tax Authority.

Form number 04.1-ĐK-TCT (white): for Vietnamese parties signing contracts with foreign contractors responsible for paying taxes on behalf of foreign contractors and subcontractors.

Form number 05-ĐK-TCT (light purple): for individuals paying taxes under the Ordinance on Income Tax for High-Income Individuals.

Form number 06-ĐK-TCT (white) for diplomatic missions, consular offices, and international organization representative offices in Vietnam (according to the form prescribed in Circular No. 08/2003/TT-BTC dated January 15, 2003).

These declaration forms and instructions for tax registration are attached to this Circular.

3- Documents for Tax Identification Number Registration:

3.1- Documents for Tax Identification Number Registration for Organizations Engaged in Business Activities (except for subordinate units) Article 3. Functions, duties, powers of Management Boards and duties, powers of the Chairperson, Vice Chairperson (if any), Secretary, and Members of Management BoardscouncillORS tritself c thu||| of) gồ Granite, gabbro, decorative stone...:

 - Application for Tax Identification Number according to Form 07-MST attached to this Circular.

- d.1. Amount of taxable income in Vietnam:This Resolution takes effect from the date it is adopted by the National Assembly. andbusiness registration ống kintention Do đó, để thực hiện nhiệm vụ bán đấu giá đối với các loại tài sản nhà nước trên đây, cơ quan tài chính có thể thành lập Hội đồng bán đấu giá tài sản hoặc thành lập đơn vị sự nghiệp để tổ chức bán đấu giá các loại tài sản nhà nước. Vì thế, việc thành lập đơn vị sự nghiệp thuộc Sở Tài chính để thực hiện các nhiệm vụ có tính chất dịch vụ về quản lý tài sản nhà nước, bao gồm cả việc bán đấu giá tài sản nhà nước là phù hợp với các quy định hiện hành của pháp luật và thuộc thẩm quyền quyết định của Chủ tịch UBND cấp tỉnh. Tuy nhiên, để đảm bảo phù hợp với quy định tại Điều 36 Nghị định số 05/2005/NĐ-CP của Chính phủ, khi lập Đề án thành lập đơn vị sự nghiệp, thì tên gọi của đơn vị sự nghiệp đề nghị không sử dụng cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản". Đối với các địa phương đã thành lập Trung tâm mà trong tên gọi của Trung tâm có sử dụng những cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản", đề nghị Sở Tài chính phối hợp với Sở Nội vụ báo cáo UBND tỉnh, thành phố quyết định thay đổi tên gọi cho phù hợp.policies For cases requesting tax exemptions or reductions on freight charges, there is no need to attach copies of payment receipts to the Treasury;FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDS u 01-- Office of the President of the State signing and implementing Agreements- d.1. Amount of taxable income in Vietnam:CT and accompanying schedules (if applicable) .

- The application and procedures for requesting confirmation are Form 1 - HĐ/HTQT and the provisions in Section D.III of Circular No. 133/2004/TT-BTC, supplemented with the following specific information:of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs ation, docứ ument permittt T nbusiness registration ống kintention business(bả nsao ofshall ofng a.3) Two (02) color photographs measuring 3x4 cm taken within six (6) months prior to the submission of the examination application dossier, clearly indicating the full name and date of birth on the back of each photograph (one (01) photograph affixed to the application form for examination registration, one (01) photograph affixed to the Certificate when issued);ứ energy) hoặ ofG internationalof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs y phDeclaration, re-declaration pđầ u tconcerning the classification and determination of state management authority in the field of crop production nướ c ng °to international organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.period i Việ b) For parts of the dossier that are photocopies, the organization may choose to submit photocopies with certification, photocopies from original books, or photocopies confirmed by the organization regarding their accuracy compared to the originals. If the organization submits the dossier directly to the State Bank of Vietnam (Department of Foreign Exchange Management) and the photocopies are not certified photocopies, photocopies from original books, or photocopies confirmed by the organization, the organization must present the original documents for comparison. The person comparing the dossier must sign confirmation on the photocopy and bear responsibility for its accuracy compared to the original.  (copy) .

- Decision on establishment (copy) - if applicable.

3.2- Hồ CLASS MONOCOTYLEDONơ đă ống ký mã số Do đó, để thực hiện nhiệm vụ bán đấu giá đối với các loại tài sản nhà nước trên đây, cơ quan tài chính có thể thành lập Hội đồng bán đấu giá tài sản hoặc thành lập đơn vị sự nghiệp để tổ chức bán đấu giá các loại tài sản nhà nước. Vì thế, việc thành lập đơn vị sự nghiệp thuộc Sở Tài chính để thực hiện các nhiệm vụ có tính chất dịch vụ về quản lý tài sản nhà nước, bao gồm cả việc bán đấu giá tài sản nhà nước là phù hợp với các quy định hiện hành của pháp luật và thuộc thẩm quyền quyết định của Chủ tịch UBND cấp tỉnh. Tuy nhiên, để đảm bảo phù hợp với quy định tại Điều 36 Nghị định số 05/2005/NĐ-CP của Chính phủ, khi lập Đề án thành lập đơn vị sự nghiệp, thì tên gọi của đơn vị sự nghiệp đề nghị không sử dụng cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản". Đối với các địa phương đã thành lập Trung tâm mà trong tên gọi của Trung tâm có sử dụng những cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản", đề nghị Sở Tài chính phối hợp với Sở Nội vụ báo cáo UBND tỉnh, thành phố quyết định thay đổi tên gọi cho phù hợp.ế đối với ofJune 2024; of- Customs Departments of provinces Article 3. Functions, duties, powers of Management Boards and duties, powers of the Chairperson, Vice Chairperson (if any), Secretary, and Members of Management BoardscouncillORS tritself c thu||| of : The Tax Authority manages the parent unit and issues a Tax Identification Number to the parent unit, while also issuing a Tax Identification Number to each subordinate unit listed in the "List of Subordinate Units" of the parent unit, including units located in other provinces. The parent unit is responsible for notifying the 13-digit Tax Identification Number to each subordinate unit.

Affiliated units shall declare to the direct managing Tax Authority to receive the Tax Registration Certificate as follows:

- d.1. Amount of taxable income in Vietnam:This Resolution takes effect from the date it is adopted by the National Assembly. andbusiness registration ống kintention Do đó, để thực hiện nhiệm vụ bán đấu giá đối với các loại tài sản nhà nước trên đây, cơ quan tài chính có thể thành lập Hội đồng bán đấu giá tài sản hoặc thành lập đơn vị sự nghiệp để tổ chức bán đấu giá các loại tài sản nhà nước. Vì thế, việc thành lập đơn vị sự nghiệp thuộc Sở Tài chính để thực hiện các nhiệm vụ có tính chất dịch vụ về quản lý tài sản nhà nước, bao gồm cả việc bán đấu giá tài sản nhà nước là phù hợp với các quy định hiện hành của pháp luật và thuộc thẩm quyền quyết định của Chủ tịch UBND cấp tỉnh. Tuy nhiên, để đảm bảo phù hợp với quy định tại Điều 36 Nghị định số 05/2005/NĐ-CP của Chính phủ, khi lập Đề án thành lập đơn vị sự nghiệp, thì tên gọi của đơn vị sự nghiệp đề nghị không sử dụng cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản". Đối với các địa phương đã thành lập Trung tâm mà trong tên gọi của Trung tâm có sử dụng những cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản", đề nghị Sở Tài chính phối hợp với Sở Nội vụ báo cáo UBND tỉnh, thành phố quyết định thay đổi tên gọi cho phù hợp.policies For cases requesting tax exemptions or reductions on freight charges, there is no need to attach copies of payment receipts to the Treasury;FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDS u 02-- Office of the President of the State KT and accompanying schedules (if applicable) . The Tax Registration Declaration must clearly state the 13-digit Tax Identification Number notified by the parent unit.

- The application and procedures for requesting confirmation are Form 1 - HĐ/HTQT and the provisions in Section D.III of Circular No. 133/2004/TT-BTC, supplemented with the following specific information:of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs ation, docứ ument permittt T nbusiness registration ống kintention business(bả nsao ofshall ofng a.3) Two (02) color photographs measuring 3x4 cm taken within six (6) months prior to the submission of the examination application dossier, clearly indicating the full name and date of birth on the back of each photograph (one (01) photograph affixed to the application form for examination registration, one (01) photograph affixed to the Certificate when issued);ứ energy) hoặ c giof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs y phDeclaration, re-declaration pđầ u tconcerning the classification and determination of state management authority in the field of crop production nướ c ngoto i  tperiod i Việ b) For parts of the dossier that are photocopies, the organization may choose to submit photocopies with certification, photocopies from original books, or photocopies confirmed by the organization regarding their accuracy compared to the originals. If the organization submits the dossier directly to the State Bank of Vietnam (Department of Foreign Exchange Management) and the photocopies are not certified photocopies, photocopies from original books, or photocopies confirmed by the organization, the organization must present the original documents for comparison. The person comparing the dossier must sign confirmation on the photocopy and bear responsibility for its accuracy compared to the original.  (copy) .

3.3 - Hồ CLASS MONOCOTYLEDONơ đă ống ký mã số Do đó, để thực hiện nhiệm vụ bán đấu giá đối với các loại tài sản nhà nước trên đây, cơ quan tài chính có thể thành lập Hội đồng bán đấu giá tài sản hoặc thành lập đơn vị sự nghiệp để tổ chức bán đấu giá các loại tài sản nhà nước. Vì thế, việc thành lập đơn vị sự nghiệp thuộc Sở Tài chính để thực hiện các nhiệm vụ có tính chất dịch vụ về quản lý tài sản nhà nước, bao gồm cả việc bán đấu giá tài sản nhà nước là phù hợp với các quy định hiện hành của pháp luật và thuộc thẩm quyền quyết định của Chủ tịch UBND cấp tỉnh. Tuy nhiên, để đảm bảo phù hợp với quy định tại Điều 36 Nghị định số 05/2005/NĐ-CP của Chính phủ, khi lập Đề án thành lập đơn vị sự nghiệp, thì tên gọi của đơn vị sự nghiệp đề nghị không sử dụng cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản". Đối với các địa phương đã thành lập Trung tâm mà trong tên gọi của Trung tâm có sử dụng những cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản", đề nghị Sở Tài chính phối hợp với Sở Nội vụ báo cáo UBND tỉnh, thành phố quyết định thay đổi tên gọi cho phù hợp.ế đối với ofJune 2024; ealthâ n, nhshall m cJune 2024; ealthâ n, household businesses gồ Granite, gabbro, decorative stone...:

 - Application for Tax Identification Number according to Form 07-MST.

- d.1. Amount of taxable income in Vietnam:This Resolution takes effect from the date it is adopted by the National Assembly. andbusiness registration ống kintention Do đó, để thực hiện nhiệm vụ bán đấu giá đối với các loại tài sản nhà nước trên đây, cơ quan tài chính có thể thành lập Hội đồng bán đấu giá tài sản hoặc thành lập đơn vị sự nghiệp để tổ chức bán đấu giá các loại tài sản nhà nước. Vì thế, việc thành lập đơn vị sự nghiệp thuộc Sở Tài chính để thực hiện các nhiệm vụ có tính chất dịch vụ về quản lý tài sản nhà nước, bao gồm cả việc bán đấu giá tài sản nhà nước là phù hợp với các quy định hiện hành của pháp luật và thuộc thẩm quyền quyết định của Chủ tịch UBND cấp tỉnh. Tuy nhiên, để đảm bảo phù hợp với quy định tại Điều 36 Nghị định số 05/2005/NĐ-CP của Chính phủ, khi lập Đề án thành lập đơn vị sự nghiệp, thì tên gọi của đơn vị sự nghiệp đề nghị không sử dụng cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản". Đối với các địa phương đã thành lập Trung tâm mà trong tên gọi của Trung tâm có sử dụng những cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản", đề nghị Sở Tài chính phối hợp với Sở Nội vụ báo cáo UBND tỉnh, thành phố quyết định thay đổi tên gọi cho phù hợp.policies For cases requesting tax exemptions or reductions on freight charges, there is no need to attach copies of payment receipts to the Treasury;FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDS u 0 3 -- Office of the President of the State signing and implementing Agreements- d.1. Amount of taxable income in Vietnam:CT, accompanied by a schedule of stores and shops located outside the district, county, town or province of the main business premises (of gasoline, diesel, LPG.

  - The application and procedures for requesting confirmation are Form 1 - HĐ/HTQT and the provisions in Section D.III of Circular No. 133/2004/TT-BTC, supplemented with the following specific information:of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs ation, docứ ument permittt T nbusiness registration ống kintention business (bả nsao ofshall ofng a.3) Two (02) color photographs measuring 3x4 cm taken within six (6) months prior to the submission of the examination application dossier, clearly indicating the full name and date of birth on the back of each photograph (one (01) photograph affixed to the application form for examination registration, one (01) photograph affixed to the Certificate when issued);ứ energy).

* Individuals with stores and shops located outside the province, district, county, or town of the main business premises who declare and pay taxes to the Tax Authority where the store or shop is located, the tax registration documents include:

- Tax Registration Declaration according to Form 03.1-ĐK-TCT.

- Copy of the Business Registration Certificate (certified copy).

In this case, the Tax Authority only notifies the tax code.

3 . 4 - Central agencies of political-social organizations;ồ CLASS MONOCOTYLEDONơ đă ống ký mã số Do đó, để thực hiện nhiệm vụ bán đấu giá đối với các loại tài sản nhà nước trên đây, cơ quan tài chính có thể thành lập Hội đồng bán đấu giá tài sản hoặc thành lập đơn vị sự nghiệp để tổ chức bán đấu giá các loại tài sản nhà nước. Vì thế, việc thành lập đơn vị sự nghiệp thuộc Sở Tài chính để thực hiện các nhiệm vụ có tính chất dịch vụ về quản lý tài sản nhà nước, bao gồm cả việc bán đấu giá tài sản nhà nước là phù hợp với các quy định hiện hành của pháp luật và thuộc thẩm quyền quyết định của Chủ tịch UBND cấp tỉnh. Tuy nhiên, để đảm bảo phù hợp với quy định tại Điều 36 Nghị định số 05/2005/NĐ-CP của Chính phủ, khi lập Đề án thành lập đơn vị sự nghiệp, thì tên gọi của đơn vị sự nghiệp đề nghị không sử dụng cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản". Đối với các địa phương đã thành lập Trung tâm mà trong tên gọi của Trung tâm có sử dụng những cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản", đề nghị Sở Tài chính phối hợp với Sở Nội vụ báo cáo UBND tỉnh, thành phố quyết định thay đổi tên gọi cho phù hợp.ế đối với ealthto theầ u, nhto theầ u phụ nước ngoài tritself c tipolicies p n||| p thupolicies organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.period i Việ t nam gồ Granite, gabbro, decorative stone...:

- Application for Tax Identification Number according to Form 07-MST.

- d.1. Amount of taxable income in Vietnam:This Resolution takes effect from the date it is adopted by the National Assembly. andbusiness registration ống kintention Do đó, để thực hiện nhiệm vụ bán đấu giá đối với các loại tài sản nhà nước trên đây, cơ quan tài chính có thể thành lập Hội đồng bán đấu giá tài sản hoặc thành lập đơn vị sự nghiệp để tổ chức bán đấu giá các loại tài sản nhà nước. Vì thế, việc thành lập đơn vị sự nghiệp thuộc Sở Tài chính để thực hiện các nhiệm vụ có tính chất dịch vụ về quản lý tài sản nhà nước, bao gồm cả việc bán đấu giá tài sản nhà nước là phù hợp với các quy định hiện hành của pháp luật và thuộc thẩm quyền quyết định của Chủ tịch UBND cấp tỉnh. Tuy nhiên, để đảm bảo phù hợp với quy định tại Điều 36 Nghị định số 05/2005/NĐ-CP của Chính phủ, khi lập Đề án thành lập đơn vị sự nghiệp, thì tên gọi của đơn vị sự nghiệp đề nghị không sử dụng cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản". Đối với các địa phương đã thành lập Trung tâm mà trong tên gọi của Trung tâm có sử dụng những cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản", đề nghị Sở Tài chính phối hợp với Sở Nội vụ báo cáo UBND tỉnh, thành phố quyết định thay đổi tên gọi cho phù hợp.policies For cases requesting tax exemptions or reductions on freight charges, there is no need to attach copies of payment receipts to the Treasury;FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDS u 0 4 -- Office of the President of the State signing and implementing Agreements-TCT accompanied by a schedule of foreign contractors and subcontractors ( sive cê ealthto theầ u ph||| (npolicies based on Decreeshall ).

- The application and procedures for requesting confirmation are Form 1 - HĐ/HTQT and the provisions in Section D.III of Circular No. 133/2004/TT-BTC, supplemented with the following specific information:of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs y phDeclaration, re-declaration p hoperiod organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.OF energy business organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.period i Việ t nam hoặ ofHợ pđồ energy ealthto theầ u, nhto theầ u ph||| kintention kpolicies iotechnological oớ i bê n Withệ t nam (bả nsao).  

3 .5-Documents for Tax Identification Number Registration for Vietnamese Parties Signing Contracts with Foreign Contractors Responsible for Paying Taxes on Behalf of Foreign Contractors and Subcontractors:  Vietnamese parties signing contracts to pay taxes on behalf of others will be issued a 10-digit Tax Identification Number for use in declaring and paying taxes on behalf of foreign contractors and subcontractors. If the Vietnamese party is already registered with a Tax Identification Number, they cannot use their existing Tax Identification Number for declaring and paying taxes on behalf of foreign contractors and subcontractors.

The tax registration dossier for the Vietnamese party withholding taxes on behalf of foreign contractors and subcontractors includes:

- Tax Registration Declaration according to Form 04.1-ĐK-TCT accompanied by a Schedule of Foreign Contractors and Subcontractors for whom the Vietnamese Party will pay taxes.

- Contract with foreign contractor (copy). pđồ energy The foreign subcontractors listed in the schedule will be issued a 13-digit Tax Identification Number based on the Tax Identification Number of the Vietnamese Party signing the contract. This Tax Identification Number is used to distinguish the tax of each foreign contractor and subcontractor when the Vietnamese Party declares and pays taxes on their behalf to the Tax Authority. nsao).  

Subcontractors and foreign subcontractors listed in the schedule will be issued a 13-digit tax number based on the tax number submitted by the Vietnamese party under the contract. This tax number is used to distinguish the tax of each subcontractor and foreign subcontractor when the Vietnamese party declares and pays taxes on their behalf to the Tax authority.

3.6- Hồ CLASS MONOCOTYLEDONơ đă ống ký mã số Do đó, để thực hiện nhiệm vụ bán đấu giá đối với các loại tài sản nhà nước trên đây, cơ quan tài chính có thể thành lập Hội đồng bán đấu giá tài sản hoặc thành lập đơn vị sự nghiệp để tổ chức bán đấu giá các loại tài sản nhà nước. Vì thế, việc thành lập đơn vị sự nghiệp thuộc Sở Tài chính để thực hiện các nhiệm vụ có tính chất dịch vụ về quản lý tài sản nhà nước, bao gồm cả việc bán đấu giá tài sản nhà nước là phù hợp với các quy định hiện hành của pháp luật và thuộc thẩm quyền quyết định của Chủ tịch UBND cấp tỉnh. Tuy nhiên, để đảm bảo phù hợp với quy định tại Điều 36 Nghị định số 05/2005/NĐ-CP của Chính phủ, khi lập Đề án thành lập đơn vị sự nghiệp, thì tên gọi của đơn vị sự nghiệp đề nghị không sử dụng cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản". Đối với các địa phương đã thành lập Trung tâm mà trong tên gọi của Trung tâm có sử dụng những cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản", đề nghị Sở Tài chính phối hợp với Sở Nội vụ báo cáo UBND tỉnh, thành phố quyết định thay đổi tên gọi cho phù hợp.||| of ofJune 2024; ealthâ ||| n n||| p thu||| income tax for high-income individuals gồ Granite, gabbro, decorative stone... :

||| - Request for issuance of taxpayer identification number according to Form 07-MST.

- d.1. Amount of taxable income in Vietnam:This Resolution takes effect from the date it is adopted by the National Assembly. andbusiness registration ống kintention Do đó, để thực hiện nhiệm vụ bán đấu giá đối với các loại tài sản nhà nước trên đây, cơ quan tài chính có thể thành lập Hội đồng bán đấu giá tài sản hoặc thành lập đơn vị sự nghiệp để tổ chức bán đấu giá các loại tài sản nhà nước. Vì thế, việc thành lập đơn vị sự nghiệp thuộc Sở Tài chính để thực hiện các nhiệm vụ có tính chất dịch vụ về quản lý tài sản nhà nước, bao gồm cả việc bán đấu giá tài sản nhà nước là phù hợp với các quy định hiện hành của pháp luật và thuộc thẩm quyền quyết định của Chủ tịch UBND cấp tỉnh. Tuy nhiên, để đảm bảo phù hợp với quy định tại Điều 36 Nghị định số 05/2005/NĐ-CP của Chính phủ, khi lập Đề án thành lập đơn vị sự nghiệp, thì tên gọi của đơn vị sự nghiệp đề nghị không sử dụng cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản". Đối với các địa phương đã thành lập Trung tâm mà trong tên gọi của Trung tâm có sử dụng những cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản", đề nghị Sở Tài chính phối hợp với Sở Nội vụ báo cáo UBND tỉnh, thành phố quyết định thay đổi tên gọi cho phù hợp.policies ||| mFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDS ||| 05-- Office of the President of the State signing and implementing Agreements|||-TCT .

||| - Two 2x3 cm photos of the taxpayer (one to be affixed on the tax registration form, one to be affixed on the taxpayer identification card).

Individuals directly declaring and paying income tax for high-income earners to the Tax Authority should submit the tax registration dossier to the Tax Authority to obtain a Personal Tax Number Card.

||| Individuals subject to income tax for high-income individuals who regularly pay taxes through the entity paying their income shall submit the tax registration form at the entity paying their income. The entity paying the income will consolidate the tax registration forms of each individual and submit them to the direct tax collection authority. The tax authority will issue the Personal Taxpayer Identification Card to transfer to the entity paying the income to distribute to each individual. The entity paying the income will be issued a taxpayer identification number to use jointly for filing personal income tax returns and business activity tax returns (if applicable).

||| 3.7- Documents for registering taxpayer identification numbers for diplomatic missions, consular offices, and international organization representative offices in Vietnam (use tax declaration form according to model 06-ĐK-TCT).

||| - Request for issuance of taxpayer identification number according to Form 07-MST.

- d.1. Amount of taxable income in Vietnam:This Resolution takes effect from the date it is adopted by the National Assembly. andbusiness registration ống kintention Do đó, để thực hiện nhiệm vụ bán đấu giá đối với các loại tài sản nhà nước trên đây, cơ quan tài chính có thể thành lập Hội đồng bán đấu giá tài sản hoặc thành lập đơn vị sự nghiệp để tổ chức bán đấu giá các loại tài sản nhà nước. Vì thế, việc thành lập đơn vị sự nghiệp thuộc Sở Tài chính để thực hiện các nhiệm vụ có tính chất dịch vụ về quản lý tài sản nhà nước, bao gồm cả việc bán đấu giá tài sản nhà nước là phù hợp với các quy định hiện hành của pháp luật và thuộc thẩm quyền quyết định của Chủ tịch UBND cấp tỉnh. Tuy nhiên, để đảm bảo phù hợp với quy định tại Điều 36 Nghị định số 05/2005/NĐ-CP của Chính phủ, khi lập Đề án thành lập đơn vị sự nghiệp, thì tên gọi của đơn vị sự nghiệp đề nghị không sử dụng cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản". Đối với các địa phương đã thành lập Trung tâm mà trong tên gọi của Trung tâm có sử dụng những cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản", đề nghị Sở Tài chính phối hợp với Sở Nội vụ báo cáo UBND tỉnh, thành phố quyết định thay đổi tên gọi cho phù hợp.policies ||| mFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDS u 06 -- Office of the President of the State signing and implementing Agreements- d.1. Amount of taxable income in Vietnam:||| CT.

||| 3.8- Documents for registering taxpayer identification numbers for organizations authorized to collect taxes, fees, and charges, project sponsors, and main foreign contractors of ODA projects:

||| - Request for issuance of taxpayer identification number according to Form 07-MST.

- d.1. Amount of taxable income in Vietnam:This Resolution takes effect from the date it is adopted by the National Assembly. andbusiness registration ống kintention Do đó, để thực hiện nhiệm vụ bán đấu giá đối với các loại tài sản nhà nước trên đây, cơ quan tài chính có thể thành lập Hội đồng bán đấu giá tài sản hoặc thành lập đơn vị sự nghiệp để tổ chức bán đấu giá các loại tài sản nhà nước. Vì thế, việc thành lập đơn vị sự nghiệp thuộc Sở Tài chính để thực hiện các nhiệm vụ có tính chất dịch vụ về quản lý tài sản nhà nước, bao gồm cả việc bán đấu giá tài sản nhà nước là phù hợp với các quy định hiện hành của pháp luật và thuộc thẩm quyền quyết định của Chủ tịch UBND cấp tỉnh. Tuy nhiên, để đảm bảo phù hợp với quy định tại Điều 36 Nghị định số 05/2005/NĐ-CP của Chính phủ, khi lập Đề án thành lập đơn vị sự nghiệp, thì tên gọi của đơn vị sự nghiệp đề nghị không sử dụng cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản". Đối với các địa phương đã thành lập Trung tâm mà trong tên gọi của Trung tâm có sử dụng những cụm từ "dịch vụ bán đấu giá tài sản" hoặc "bán đấu giá tài sản", đề nghị Sở Tài chính phối hợp với Sở Nội vụ báo cáo UBND tỉnh, thành phố quyết định thay đổi tên gọi cho phù hợp.policies ||| mFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDS u ||| 01-ĐK-TCT (only fill in items 1, 2, 3, 4, 12, 18). For organizations and individuals collecting fees and charges under the state budget, they must prepare the tax registration form for collecting fees and charges according to the provisions of Circular No. 63/2002/TT-BTC dated July 24, 2002, guiding fees and charges. The fee and charge collection unit will be issued a taxpayer identification number to use jointly for filing fee and charge returns and business activity tax returns (if applicable). Model No. 1 ||| For certain special professions licensed by ministries and sectors (such as credit, lawyers, oil and gas, insurance, etc.), these licenses can be used instead of the Business Registration Certificate in the application for issuing a taxpayer identification number.

||| Enterprises may complete the tax registration procedures during the seal engraving process. However, when receiving the Business Registration Certificate, enterprises must submit additional copies of their seals along with signatures of the signatories in the tax registration documents previously submitted to the tax authority.

||| 4. Registering import-export codes:

||| When completing the tax registration procedures, if the taxpayer engages in import-export activities, they must clearly declare the "Import-Export Code Registration" item on the tax registration form so that the tax authority can issue a "Tax Registration Certificate" with the note "Registration of Import-Export Codes." The "Registration of Import-Export Codes" certificate is used when making declarations to customs authorities. ||| 5- Specific cases are guided as follows:

||| 5.1- According to the Enterprise Law, an individual can only be the owner of one private enterprise or one sole proprietorship business. Through tax registration, if it is found that an individual is the owner of multiple private enterprises or multiple sole proprietorship businesses, the tax authority will notify the business registration authority to revoke some of the Business Registration Certificates. However, while the business registration authority has not yet revoked the Business Registration Certificates, if these entities are engaged in business activities, the tax authority must issue a temporary 13-digit taxpayer identification number for these entities to manage tax collection (the 13-digit taxpayer identification number is taken from the 10-digit taxpayer identification number of the owner of the private enterprise or sole proprietorship business obtained when first declaring the taxpayer identification number).

||| 5.2- A holding company with subordinate units in a vertical system from province to commune and having more than 1,000 subordinate units: The holding company uses Form 01-ĐK-TCT to declare tax registration and declare provincial-level companies or subordinate units operating in the province in the "List of Subordinate Units," while also declaring the list of subordinate units established by the holding company in the "List of Subordinate Units." Provincial-level subordinate units will use Form 01-ĐK-TCT to complete tax registration declarations and must fully declare the list of subordinate units below them operating within the province in the "List of Subordinate Units." Subordinate units will use Form 02-ĐK-TCT to declare tax registration to the tax authority where they are located.

||| 5.3- Sole proprietors engaged in occasional trading must declare tax registration to obtain a taxpayer identification number at the district, county, or town tax office where the owner registers their household (using Form 03-ĐK-TCT). Sole proprietors must use the issued taxpayer identification number to record on tax payment documents and related trading documents.

  

||| 6- Reissuing the Tax Registration Certificate:

||| The tax authority will reissue the Tax Registration Certificate and Personal Taxpayer Identification Card as follows: ||| 6.1- Reissue in case of loss of the Tax Registration Certificate

||| : When losing the Tax Registration Certificate, the taxpayer must declare to the direct tax collection authority to obtain a reissued Tax Registration Certificate. The documents for requesting a reissued Tax Registration Certificate include:||| - Application for reissuance of the Tax Registration Certificate, specifying the name, address, taxpayer identification number, reason for loss, place of loss, request for reissuance, and declaration of responsibility for reporting and using the taxpayer identification number.

||| 6.2- Reissue the Tax Registration Certificate in case of changes in the information on the Tax Registration Certificate:

- Copy of the Business Registration Certificate (certified copy).

The Tax Authority will reissue the Tax Registration Certificate within five days from the date of receiving the complete application as prescribed.

||| When there are changes in the information on the Tax Registration Certificate, the taxpayer must follow the procedures outlined in Section III below for the tax authority to reissue a revised Tax Registration Certificate. ||| 6.3- Reissue in case of damage to the Tax Registration Certificate

||| : In case of damage to the Tax Registration Certificate, the taxpayer must complete the procedures to obtain a reissued Tax Registration Certificate from the tax authority. The documents for requesting a reissued Tax Registration Certificate include:||| - Application for reissuance of the Tax Registration Certificate.

||| - Original damaged Tax Registration Certificate.

||| 6.4- Reissue the Personal Taxpayer Identification Card:

The Tax Authority will reissue the Tax Registration Certificate with the same content as before within five days from the date of receiving the complete application as prescribed.

6.4 - Reissue of Personal Tax Number Card: An individual who has lost their Personal Tax Code Card or whose card is torn or damaged must submit a request to the Tax Authority for a replacement Personal Tax Code Card. The application must include: tax code number, full name, identification card number or passport number (if foreign), and the previous registration location. In cases where a new card is requested due to a change, the old card must be returned to the Tax Authority. The Tax Authority shall issue a replacement Personal Tax Code Card within five days from the date of receiving the application.

III- PROCEDURES FOR TAX REGISTRATION WHEN CHANGING TAX REGISTRATION:

1- COMMENCEMENT OF IMPORT AND EXPORT BUSINESS ACTIVITIES: After obtaining a new Tax Registration Certificate, taxpayers who commence import and export business activities must apply for an import and export code with the Tax Authority. The application package includes:

- A "Request for Issuance of Tax Code" form according to Model 07/MST stipulated in this Circular, indicating "Yes" for requesting "Import and Export Code Certification".

- A Tax Registration Adjustment Declaration Form according to Model 08-MST, clearly declaring the change from "No" to "Yes" in the "Conducting Import and Export Business Activities" field.

- A certified copy of the Business Registration Certificate (updated to include import and export activities).

The Tax Authority is responsible for issuing a new Tax Registration Certificate, noting "Certified Import and Export Code", not later than three days from the date of receipt of the complete application package as specified above. Upon receiving the new Tax Registration Certificate (with Import and Export Code Certification), the taxpayer must return the old Tax Registration Certificate to the Tax Authority.

2- CHANGE OF BUSINESS NAME: When changing its name, a business entity must immediately declare the change to the Tax Authority. The application package includes:

- A Tax Registration Adjustment Declaration Form according to Model 08-MST.

- A certified copy of the updated Business Registration Certificate reflecting the new name.

- The original Tax Registration Certificate.

Within five days from the date of receipt of the complete supplementary declaration package, the Tax Authority will issue a new Tax Registration Certificate under the new name but with the previously issued tax code, while simultaneously retrieving the old Tax Registration Certificate.

3- CHANGE OF BUSINESS LOCATION: In cases of changing business location, the taxpayer must report to the directly managing Tax Authority immediately after completing the business registration adjustment declaration process. All changes in business location do not change the tax identification number.

3.1. CASE OF CHANGING BUSINESS LOCATION WITHIN THE SAME PROVINCE: The taxpayer must report to the Tax Authority at both the place of departure and the place of arrival. The application package includes:

- A Tax Registration Adjustment Declaration Form according to Model 08-MST, clearly stating the change in business location information.

- A certified copy of the Business Registration Certificate at the new location (for cases requiring issuance of a new Business Registration Certificate according to regulations).

For taxpayers managed by the Provincial Tax Office, the application package should be sent to the Provincial Tax Office to update the new address information.

For taxpayers managed by the District Tax Office, two copies of the application package should be prepared and sent to the District Tax Office at the place of departure and the District Tax Office at the place of arrival. The District Tax Office at the place of departure must notify the Tax Authority at the place of arrival and the Provincial Tax Office about the taxpayer's tax payment and invoice settlement situation using Model 09-MST within eight days from the date of receipt of the application for location transfer.

3.2. CASE OF CHANGING BUSINESS LOCATION BETWEEN PROVINCES::

* At the place of departure: The declaration application includes:

- Decision or notice of location transfer.

- The original Tax Registration Certificate.

Within eight days from the date of receipt of the location transfer declaration package, the Tax Authority at the place of departure will retrieve the Tax Registration Certificate and must prepare a Notification of Tax Payment Status according to Model 09-MST to send one copy to the taxpayer and one copy to the Tax Authority at the place of arrival.

* At the place of arrival: Within five days from the date of issuance of the new Business Registration Certificate at the new address, the taxpayer must register for tax at the Tax Authority at the new location. The tax registration package includes:

- A Tax Registration Declaration Form (indicating the previously issued tax code).

- A certified copy of the Business Registration Certificate issued by the registration authority at the new location.

Within eight days from the date of receipt of the complete and accurate tax registration package, the Tax Authority must issue a new Tax Registration Certificate to the taxpayer and retain the same tax code issued by the Tax Authority at the place of departure.

4- DECLARATION OF CHANGES IN OTHER ITEMS ON THE TAX REGISTRATION FORM:: When changing other information declared in the tax registration (excluding changes mentioned in points 1, 2, and 3 of Section III above), the taxpayer must immediately declare the supplementary tax registration according to the Tax Registration Adjustment Form 08-MST accompanying this Circular upon occurrence of such changes. The supplementary tax registration package includes:

- A Tax Registration Adjustment Declaration Form according to Model 08-MST.

- A certified copy of the updated Business Registration Certificate for cases requiring issuance of a supplementary Business Registration Certificate.

The Tax Authority is responsible for updating the adjusted tax registration information into the tax management system. The Tax Authority will not issue a new "Tax Registration Certificate" for these information adjustments.

IV- APPLICATION FOR TAX CODE FOR ORGANIZATIONS REORGANIZED OR RESTRUCTURED:

1- TRANSFORMATION OF BUSINESS ENTITY TYPE: Cases involving transformation of a business entity type from one type to another must declare tax registration with the Tax Authority. The tax registration package includes:

- A Tax Registration Adjustment Declaration Form according to Model 08-MST.

- A certified copy of the Business Registration Certificate of the transformed business entity.

- The original "Tax Registration Certificate" of the business entity before transformation.

- The decision on business entity transformation.

- A commitment or agreement from the post-transformation business entity to continue fulfilling the tax obligations of the pre-transformation business entity.

Within five days from the date of receipt of the complete application package as stipulated, the Tax Authority will issue a new Tax Registration Certificate for the post-transformation business entity. The tax code of the post-transformation business entity remains the same as that of the pre-transformation business entity.

2- DIVISION OF A BUSINESS ENTITYA business subject to division must complete tax registration closure procedures with the Tax Authority upon receipt of the Business Division Decision. The businesses resulting from the division must file for tax registration with the Tax Authority within ten days from the date they receive the Business Registration Certificate. The documents required include:

* For the business subject to division: the filing documents include:

- A letter requesting tax number closure.

- The Business Division Decision (certified true copy).

- The original "Tax Registration Certificate".

- Confirmation of the allocation of responsibility for continuing tax obligations (if applicable) with the Tax Authority and Customs Authority of each newly divided business (confirmed by the newly divided businesses).

Within five days from the date all documents are received, the Tax Authority must complete the tax number closure procedure.

* For the businesses resulting from the division: the tax registration documents include:

||| - Request for issuance of taxpayer identification number according to Form 07-MST.

- The tax registration form of the business.

- The Business Registration Certificate (certified copy).

- Commitment to continue tax obligations allocated (if applicable) with the Tax Authority and Customs Authority.

The Tax Authority will assign a new taxpayer code and issue a new Tax Registration Certificate to the newly divided businesses as with newly established businesses.

3- Splitting a business: the business subject to splitting must complete tax registration adjustment procedures with the Tax Authority upon receipt of the Business Splitting Decision. The businesses resulting from the split must file for tax registration with the Tax Authority no later than ten days from the date they receive the Business Registration Certificate. The tax registration documents include:

* For the business subject to splitting:

- The Business Splitting Decision (copy).

- The tax registration information change declaration form according to Model 08-MST.

- Allocation of responsibility for continuing tax obligations (if applicable) between the business being split and the newly split businesses (confirmed by the newly split businesses) with the Tax Authority and Customs Authority.

Within five days from the date all documents are received, the Tax Authority must complete the tax registration information adjustment procedure for the business being split in the tax number management system. The business being split will continue to use its previously issued tax number and Tax Registration Certificate to fulfill its tax obligations.

* For the businesses resulting from the split:

||| - Request for issuance of taxpayer identification number according to Form 07-MST.

- The tax registration form of the business.

- Copy of the Business Registration Certificate (certified copy).

- Commitment to continue tax obligations allocated to the newly split business (if applicable) with the Tax Authority and Customs Authority.

The Tax Authority will assign a new taxpayer code and issue a new Tax Registration Certificate to the newly split businesses as with newly established businesses.

4- Merging or consolidating businesses: The consolidated business or the business receiving the merger will be responsible for all tax obligations of the merged and absorbed businesses. The merged and absorbed businesses will have their tax numbers closed.

When there is a Merger Agreement send a text message a Consolidation Agreement In accordance with the Law on Enterprises, the merged or absorbed businesses must complete tax registration closure procedures with the Tax Authority. The documents required include:

- A letter requesting tax number closure.

- The Merger Contract or Absorption Contract (copy).

Within five days from the date all documents are received, the Tax Authority must close the tax numbers of the merged or absorbed businesses.

Within ten days from the date of issuance of the new Business Registration Certificate, the consolidated business or the business receiving the absorption must complete tax registration procedures to obtain a new tax number and Tax Registration Certificate. The tax registration documents include:

4.1. For the merged business:

||| - Request for issuance of taxpayer identification number according to Form 07-MST.

- The tax registration form.

- Copy of the Business Registration Certificate (certified copy).

- The Merger Contract (copy).

- Commitment to continue tax obligations of the merged businesses (including a list of the merged businesses with tax numbers and outstanding taxes with the Tax Authority and Customs Authority). if applicable) transferred to the merged business.

Within eight days from the date of receipt of the complete and accurate tax registration documents of the consolidated business, the Tax Authority must issue a new tax number and Tax Registration Certificate to the consolidated business.

4.2. For the business accepting consolidation :

- The adjusted tax registration form according to Model 08-MST.

- The new Business Registration Certificate of the business receiving the absorption (certified copy).

- The Absorption Contract (copy).

- Commitment to continue tax obligations of the absorbed businesses (including a list of the absorbed businesses with tax numbers and outstanding taxes with the Tax Authority and Customs Authority). if applicableEach enterprise being merged transfers its tax obligations to the enterprise receiving the merger.

Within eight days from the date of receipt of the complete and accurate tax registration documents of the business receiving the absorption, the Tax Authority must update the adjusted tax registration information into the tax information management system. The business receiving the absorption will retain its existing tax number. If the tax registration information changes affect the information recorded on the "Tax Registration Certificate", the Tax Authority will issue a new "Tax Registration Certificate" with the old tax number and revoke the old certificate. If the tax registration information changes do not affect the information recorded on the "Tax Registration Certificate", the taxpayer will continue to use the previously issued "Tax Registration Certificate".

5- Selling a business: When there is a contract or agreement regarding the sale of a business, the selling business must notify in writing, along with the business sale contract, the original Tax Registration Certificate, and the final tax settlement sent to the Tax Authority.

Within ten days from the date of issuance of the business registration certificate, the purchasing enterprise must complete the tax registration procedures with the Tax Authority. The application includes:

- The tax registration form.

- The new Business Registration Certificate (certified copy).

- The business purchase contract (copy).

- Agreement on the transfer of outstanding tax debts at the Tax Authority and Customs Authority between the purchasing and selling businesses (if applicable).

Within eight days from the date of receipt of the complete and accurate tax registration documents of the business, the Tax Authority must issue a new Tax Registration Certificate to the purchasing business.

The tax number of the purchasing business remains the same as that of the selling business. In the case where the selling or purchasing business is a sole proprietorship, the purchasing business may be issued a new tax number or use the tax number already held by the owner of the purchasing business if it has been previously issued by the Tax Authority.

6- Converting a subsidiary into an independent business and vice versa: A subsidiary that decides to convert into an independent business or vice versa must re-file for tax registration to obtain a new tax number from the Tax Authority. Prior to conversion, the business must settle its taxes, finalize invoices, and complete tax number closure procedures with the Tax Authority.

A subsidiary unit converting into an independent enterprise must register for a tax identification number to obtain a ten-digit tax identification number. The application includes:

||| Request for issuance of tax code according to form 07-MST.

||| Tax registration declaration form according to form 01-ĐK-TCT.

- The new Business Registration Certificate (certified copy).

||| Decision on business conversion (copy).

||| Final tax settlement statement and invoice settlement statement of the unit before conversion (with comments from the Tax Authority).

||| When an independent enterprise converts into a subsidiary of another independent enterprise, its tax code changes to a 13-digit code, with the first 10 digits being the tax code of the new managing unit. The unit before conversion must complete the procedure to close its tax code with the Tax Authority. The new managing unit must supplement the tax registration and declare the new subsidiary in the list of subsidiaries to obtain a 13-digit tax code from the Tax Authority. The new subsidiary must register for tax with the directly managing Tax Authority to obtain a Certificate of Tax Registration.

||| When a subsidiary of an independent unit converts into a subsidiary of another independent unit, it must complete the procedure to close its old tax code. The new managing unit must supplement the tax registration and declare the new subsidiary in the list of subsidiaries to obtain a 13-digit tax code from the Tax Authority. The new subsidiary must register for tax with the directly managing Tax Authority to obtain a Certificate of Tax Registration.

||| Confirmation from the Customs Authority||| If an enterprise continues to engage in import and export activities after restructuring according to the forms specified in points 2 to 6 of Section IV above, when applying for issuance of a tax code, it must submit a confirmation from the Customs Authority regarding the fulfillment of import and export tax obligations by the enterprises prior to restructuring. Without such confirmation from the Customs Authority, the Tax Authority will only issue a Certificate of Tax Registration and not ||| Certificate of Import and Export Tax Code Registration ||| for the enterprise after restructuring.

||| Temporary cessation of operations:

||| Business units and organizations temporarily ceasing operations must notify in writing the directly managing Tax Authority at least five days before the cessation of operations. The notification must clearly state the start and end dates of the temporary cessation and the reasons for the cessation.

||| Dissolution:

||| 9.1- For enterprises: An enterprise terminating its existence through dissolution, bankruptcy, cessation of business, etc., must complete the procedure to close its tax identification number with the Tax Authority. The application to close the tax identification number includes:

- The original Tax Registration Certificate.

||| - Decision on dissolution of the enterprise or Decision on initiating bankruptcy proceedings for the enterprise or Notification of cessation of business operations by individuals or households.

||| Within five days of receiving the file, the Tax Authority must complete the closure of the tax code.

||| 9.2- For units with subordinate units||| : When the managing unit's tax code is closed, all subordinate units' tax codes will also be closed. The managing unit has the responsibility to inform the subordinate units about its dissolution. The subordinate units have the responsibility to complete the procedure to close their own tax codes with the Tax Authority. The file includes:

||| - Certificate of Tax Registration (original)

||| - Notification of dissolution of the managing unit.

||| After closing the tax code of the managing unit, the Tax Bureau managing the managing unit must immediately notify the Tax Bureaus in provinces where the subordinate units are located about the closure of the managing unit's tax code so that these Tax Bureaus can check the completion of the procedure to close the tax codes of the subordinate units. If the subordinate units have not closed their tax codes, the Tax Authority will require them to complete the procedure to close their tax codes as stipulated.

||| After the managing enterprise dissolves, goes bankrupt, or ceases to exist, if some subordinate units continue to operate, these subordinate units must complete the procedure to close their subordinate tax codes and register for tax as an independent unit with the Tax Authority. In cases where the managing unit has closed its tax code but the subordinate units still use the 13-digit tax code based on the managing unit's tax code, this is considered illegal use of the tax code.

||| 9.3- For businesses and trading organizations that cease to declare and pay taxes without notifying the Tax Authority||| : After the deadline for submitting tax declarations and paying taxes, if there is no response from the taxpayer after three reminders, the Tax Authority will contact the local government to gather information and investigate the actual situation regarding the existence of the taxpayer. If the taxpayer is no longer engaged in business but still resides in the area, they are required to complete the procedure to close their tax code. If the taxpayer is no longer operating at the registered business address and cannot be traced, the Tax Authority will cooperate with the local government to prepare a record confirming the non-existence of the taxpayer. The Tax Authority will publicly announce the non-existence of the taxpayer.

||| 9.4- For deceased or missing individuals||| : The Tax Authority is responsible for contacting the local government to gather information on taxpayers who have not paid taxes for over three months. If it is determined that the individual has died, gone missing, or lost civil capacity, the local government is requested to confirm this to serve as the basis for closing the individual's tax code.

||| 10. Some provisions on individual tax codes:

||| Individuals engaged in business, private enterprise owners, or individuals subject to high-income tax are issued a unique tax code once by the Tax Authority. An individual who has been issued a tax code is responsible for using the unique tax code for all types of tax declarations and for all activities generating tax liabilities.

||| In case of forgetting the previously issued tax code, the individual should contact the Tax Authority to obtain the information. When contacting, they must provide their full name, permanent address, and national identity card number.

An individual who simultaneously pays income tax for high-income earners through multiple payment organizations shall only register for tax at one payment unit to be issued a tax number. Subsequently, the individual shall notify their tax number to other payment agencies so that these agencies can use it for tax declaration. If an individual who has paid income tax for high-income earners subsequently engages in business activities, they shall use the high-income earner's income tax number to declare and pay taxes for their business activities according to the Model Tax Registration Form 03-ĐK-TCT (entering the issued tax number in the tax number box on the declaration form). Conversely, if an individual engaged in business activities has been issued a tax number, they shall use this tax number to declare and pay income tax for high-income earners. The individual shall complete the tax declaration registration procedures with the Tax Authority according to Model 05-ĐK-TCT (self-entering the issued tax number in the tax number box).

V - RESPONSIBILITIES FOR THE MANAGEMENT AND USE OF TAX NUMBERS:

1. For taxpayers:

1.1. Taxpayers are responsible for declaring and registering tax numbers, supplementing changed information regarding tax registration, fees, and charges, and registering export-import codes (if applicable) as stipulated in this Circular. When ceasing, suspending, or taking a break from operations, taxpayers must report to the Tax Authority and may not use their tax number during the period of suspension or cessation of business activities.

1.2. Taxpayers must use their tax number to perform tax declaration and payment procedures with the Tax Authority and customs declaration and payment procedures with the Customs Authority, and must record their tax number on transaction documents such as invoices, purchase and sale receipts, accounting books, and related documents when submitting them to the Customs Authority. For documents without space for recording the tax number, taxpayers must clearly stamp their tax number in the top right corner of the documents. Units using self-printed invoices must pre-print their tax number on each invoice.

1.3 Taxpayers obtaining a tax number for import-export procedures must present to the Customs Authority the Certificate of Tax Registration with the Export-Import Code Registration Confirmation issued by the Tax Authority.

1.4. Taxpayers are responsible for reporting changes in their information to the Tax Authority issuing the Certificate of Tax Registration in accordance with regulations. Taxpayers are responsible for fulfilling their tax obligations with the Tax Authority and the Customs Authority (if there are import-export activities) before closing down, suspending operations, or reorganizing their business.

1.5. If the taxpayer does not receive the Certificate of Tax Registration or Notification of Tax Number beyond the issuance deadline, they have the right to lodge a complaint with the Provincial Tax Department where the tax number was issued. If no response is received from the Tax Department within seven days of filing the complaint, the taxpayer has the right to appeal to the General Tax Department for resolution.

2 - For the Tax Authority:

2.1. The Tax Authority is responsible for providing tax registration declaration forms, guiding tax registration procedures, issuing tax numbers and Certificates of Tax Registration within the prescribed time limit. In cases where, upon inspection, the taxpayer's tax registration files are found to be incomplete, non-compliant, or contain inaccurate information, the Tax Authority must notify the taxpayer of the deficiencies and inaccuracies no later than three working days from the date of receipt of the file, specifying the missing or incorrect contents and requesting supplementation or correction.

2.2. During the processing of tax number registration applications, the Tax Authority is responsible for inspecting the actual business location of newly established organizations and individuals, and preparing the "Confirmation of Business Location of Organizations and Individuals" Form 13-MST attached to this Circular to issue the Invoice Purchase Booklet to taxpayers when issuing the Certificate of Tax Registration (if the taxpayer falls under the category of users of invoices and has submitted an invoice purchase application).

2.3. The Tax Authority is responsible for managing taxpayers using tax numbers and recording tax numbers on all transaction documents with taxpayers such as tax payment notices, penalty notices, collection orders, administrative tax penalty decisions, tax inspection records, etc.

2.4. The Tax Authority is responsible for handling, storing tax registration files, export-import code registrations, issuing Certificates of Tax Registration or Notifications of Tax Numbers. The Tax Authority builds and manages the entire system of taxpayer tax numbers and updates changed tax registration information into the tax number management system on the Tax Department's computer network.

2.5. The Tax Authority is responsible for coordinating with relevant Ministries and sectors to organize the integration of tax numbers into existing information systems of Ministries and sectors with functions related to taxpayer management. Daily, the General Tax Department is responsible for promptly and fully providing information about taxpayers issued with Export-Import Code Registration Certificates, including new tax number issuances, changes in tax registration information, and cases of cessation of operations and business reorganization nationwide to the General Customs Department.

3. For the Customs Authority:

3.1. The Customs Authority is responsible for checking the recording of tax numbers by taxpayers handling customs procedures. The Customs Authority uses a unified tax number in all customs operational stages.

3.2. The Customs Authority is responsible for promptly confirming the fulfillment of customs tax obligations for businesses undergoing restructuring as specified in Points 2 to 6 of Section IV of this Circular (if there are import-export business activities) so that new businesses can complete export-import code registration procedures when registering taxes.

3.3. The General Customs Department is responsible for receiving information about taxpayers issued with Export-Import Code Registration Certificates from the General Tax Department to build a database for customs management purposes.

4. For State Management Ministries and Sectors and Related Agencies:

The Treasury Agency is responsible for updating the tax identification number of each taxpayer in the management of taxes paid into the Treasury and performing related tax operations such as refunding taxes, transferring funds from the taxpayer's deposit account to the State Budget account upon receipt of the Tax Collection Order, etc. Gradually implementing the exchange of information on taxes paid by each taxpayer between the Treasury Agency and the Tax Authority at the same level.

Ministries, state management agencies, and other specialized agencies are responsible for notifying changes in information about taxpayers (such as dissolution, bankruptcy, revocation of business registration certificates, organizational restructuring, etc.); supplementing the tax identification number in declaration forms and relevant documents for taxpayers under their jurisdiction; updating the tax identification number of taxpayers in their own information systems; and coordinating to exchange information with the Ministry of Finance to enhance management and facilitate taxpayers' production, business, and service activities.

VI- VIOLATIONS HANDLING

1- For Taxpayers: Taxpayers who violate tax registration, import-export code registration, and misuse of tax identification numbers will be subject to penalties for violations in tax declaration registration and customs procedures as stipulated in the Tax Laws, Customs Law, Tax Ordinance, and administrative violation regulations in the tax and customs sectors.

2- For Tax Authorities and Tax Officials: The head of the Tax Authority is responsible for strictly implementing regulations on tax identification number issuance. Tax officials who violate tax registration regulations, such as causing inconvenience to taxpayers during registration, delaying the issuance of tax identification numbers, tax registration certificates, and import-export code certificates, issuing incorrect tax identification numbers, etc., will be dealt with according to the provisions of the Tax Laws, Customs Law, Tax Ordinance, Fee and Charge Ordinance, and Civil Servant Ordinance.

VII- IMPLEMENTATION ORGANIZATION:

This Circular takes effect from October 1, 2004, and replaces Circulars No. 68/2003/TT-BTC dated July 17, 2003, issued by the Ministry of Finance, and Circular No. 07/2001/TT-TCHQ dated October 8, 2001, issued by the General Department of Customs.

Taxpayers who have been issued tax identification numbers under Circular No. 79/1998/TT-BTC dated June 12, 1998, and Circular No. 68/2003/TT-BTC dated July 17, 2003, issued by the Ministry of Finance, and those who have been issued import-export code registration certificates under Circular No. 07/2001/TT-TCHQ dated October 8, 2001, issued by the General Department of Customs, shall continue to use them.

The General Department of Taxation shall be responsible for organizing the implementation of tax code registration, issuance of Tax Registration Certificates, and management and use of tax codes.

The General Department of Customs is responsible for guiding units within its sector and organizing the implementation of the use of tax identification numbers in customs procedures and management.

During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for consideration and resolution.