Circular No. 80/2012/TT-BTC guides the Law on Tax Administration regarding tax registration

CIRCULAR

for use LAmendment and Supplement to Certain Provisions of the Tobacco Control Law Article 24Tax registration management

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Pursuant to the Law on Tax Administration and guiding documents thereunder;

Pursuant to Tax Laws, Fee and Charge Regulations, and guiding documents;

Pursuant to the Enterprise Law and guiding documents thereunder;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Considering the proposal of the Director General of the State Tax Administration;

The Minister of Finance issues this Circular to guide the Law on Tax Administration regarding tax registration as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates the dossier, procedures, and formalities for tax registration; changes to registered tax information; termination of the effect of taxpayer identification number; responsibilities for managing and using taxpayer identification number.

Article 2. Applicability

This Circular applies to the following organizations and individuals:

1. Organizations, households, and individuals engaged in production, business operations, and service provision.

2. Individuals subject to personal income tax.

3. Organizations and individuals responsible for withholding and paying taxes to the State budget as prescribed by law.

4. Organizations authorized to collect fees and charges.

5. Foreign organizations without Vietnamese legal status and foreign independent practitioners conducting business in Vietnam in accordance with Vietnamese laws and generating income in Vietnam.

6. Other organizations and individuals related to tax matters such as project management boards, public institutions, organizations and individuals not generating tax liabilities but eligible for tax refunds, or receiving foreign aid.

7. Other organizations and individuals generating obligations to pay the State budget.

Article 3. Taxpayer Identification Number

1. The taxpayer identification number is a series of digits encoded according to a unified principle assigned to each taxpayer as prescribed by Tax Laws, Ordinances on Fees and Charges (collectively referred to as "tax laws"), including taxpayers of export tax and import tax. The taxpayer identification number is used to identify and determine each taxpayer and is uniformly managed nationwide.

2. The taxpayer identification number is structured as a series of numbers divided into groups as follows:

N |||₁N |||₂ N |||₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉ N |||₁₀ N |||₁₁N |||₁₂N |||₁₃

Where:

- Two leading digits N |||₁N |||₂ represent the province code issuing the taxpayer identification number as specified in the provincial code directory.

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

- Ten digits from N |||₁ Scope of service activity N |||₁₀ are issued to the main unit and member enterprises.

- Three digits N |||₁₁N |||₁₂N |||₁₃ are numbered sequentially from 001 to 999 issued to each subordinate unit of the main unit and member enterprises.

3. Principles for Issuing Taxpayer Identification Numbers

a) Organizations and individuals specified in Article 2 of this Circular shall be issued a unique taxpayer identification number for use throughout their operational period from the time of tax registration until the cessation of operations, except in cases specified in points d, đ, e of this clause. The taxpayer identification number is used for tax declaration and payment for all types of taxes that the taxpayer must pay, including cases where the taxpayer engages in multiple industries or operates in different regions.

A taxpayer identification number once issued may not be used for another taxpayer. When a business ceases operations, its taxpayer identification number becomes invalid and cannot be reused.

The taxpayer identification number issued to an individual business owner or an individual remains unchanged throughout the life of the individual, even if they cease business operations and then resume.

The taxpayer identification number of an enterprise remains unchanged after a change in the form of the enterprise.

For enterprises established under the Enterprise Law, the taxpayer identification number is simultaneously the enterprise number.

b) The ten-digit taxpayer identification number (N1N2N3N4N5N6N7N8N9N10) is issued to:

Organizations and individuals mentioned in Article 2, except for cases specified in point c Clause 3 of this Article.

c) The thirteen-digit taxpayer identification number (N1N2N3N4N5N6N7N8N9N10N11N12N13) is issued to:

- Branches, representative offices, and business locations of enterprises that generate tax liabilities and declare and pay taxes directly to the tax authority;

- Public institutions affiliated with holding companies or enterprises that generate tax liabilities.

These organizations and individuals specified herein are referred to as "Subordinate Units," and units having "subordinate units" are referred to as "Main Units." Before registering with the direct tax authority, the Main Unit must declare these Subordinate Units on the "List of Subordinate Units" for the tax authority to issue the thirteen-digit taxpayer identification number.

d) Issuance of taxpayer identification number for contractors and investors participating in oil and gas contracts

For exploration, development, and production oil and gas contracts (hereinafter referred to as "oil and gas contracts"), the ten-digit taxpayer identification number is issued to: The operator (Joint Operating Company) for each oil and gas contract; Joint venture enterprises for oil and gas contracts concluded in the form of joint ventures.

In cases where the oil and gas contract stipulates that each contractor and investor must fulfill separate tax obligations, contractors and investors participating in the contract are issued a thirteen-digit taxpayer identification number (including the operator and contractors receiving profit shares) based on the ten-digit taxpayer identification number of the operator to declare, pay, and settle taxes for each oil and gas contract.

đ) Issuance of taxpayer identification number for foreign contractors registering to pay taxes directly to the tax authority

Foreign contractors and subcontractors registering to pay taxes directly to the tax authority are issued a ten-digit taxpayer identification number for each signed contract.

e) Issuance of taxpayer identification number for the Vietnamese party paying taxes on behalf of foreign contractors

Foreign contractors and subcontractors not registering to pay taxes directly to the tax authority, the Vietnamese party signing the contract with the contractor is responsible for declaring and paying taxes for the foreign party. The Vietnamese party is issued a ten-digit taxpayer identification number for use in declaring and paying taxes for foreign contractors and subcontractors.

Chapter II

SPECIFIC PROVISIONS

Section 1

Dossier, Procedures, and Formalities for Tax Registration

Article 4. Time limit, processing time, and number of tax registration files

1. Tax registration deadline

a) Enterprises established and operating in accordance with the Enterprise Law shall comply with the guidance provided for in Decree No. 43/2010/NĐ-CP dated April 15, 2010 of the Government on enterprise registration.

b) Organizations and individuals engaged in production and business activities that generate tax obligations and are entitled to tax refunds must complete tax registration within ten working days from the date of:

- Receiving a Business Operation Certificate or a License for Establishment and Operation or an Investment Certificate;

- Commencing business operations for organizations not required to register their business or households and individuals required to register their business but have not yet received a Business Registration Certificate;

- Being responsible for withholding taxes and paying taxes on behalf of others for organizations and individuals;

- Starting to collect fees and charges as prescribed by law;

- Generating personal income tax liabilities (the day the individual receives income);

- Generating value-added tax refunds as stipulated by the law on taxation for project owners (or authorized representatives such as construction management boards) and foreign main contractors;

- Generating non-agricultural land use tax liabilities.

2. Processing time: Three (3) working days from the date all tax registration files are received in accordance with the regulations (applicable to all organizational procedures, reorganization of enterprises, and termination of tax identification numbers).

3. File requirements: The taxpayer submits one (1) set of files (applicable to all organizational procedures, reorganization of enterprises, and termination of tax identification numbers).

Article 5. Tax Registration Files

1. Tax registration files for taxpayers who are enterprises established under the Enterprise Law (including affiliated units)

Enterprises established and operating under the Enterprise Law shall comply with tax registration as prescribed in Articles 19, 20, 21, 22, 23, and 33 of Decree No. 43/2010/NĐ-CP dated April 15, 2010 of the Government on enterprise registration and current guiding documents.

2. Tax registration files for taxpayers who are production and business organizations not established under the Enterprise Law and their affiliated units

a) For production and business organizations

The tax registration file includes:

- A tax registration form according to Form 01-ĐK-TCT issued together with this Circular and any accompanying schedules (if applicable);

- A copy without certification of the Business Registration Certificate; Investment Certificate or Decision on Establishment.

In cases where the production and business organization is the managing unit with affiliated units, the production and business organization must declare the affiliated units in the "List of Affiliated Units." The direct tax authority manages the managing unit and assigns a tax identification number to the managing unit, while assigning a separate tax identification number to each affiliated unit listed in the "List of Affiliated Units" of the managing unit, including cases where the affiliated units are located in other provinces. The managing unit is responsible for informing the affiliated units of the tax identification number (13 digits). The tax authority managing the managing unit is responsible for informing the tax authority managing the affiliated units of the tax identification number (13 digits).

In cases where the managing unit establishes additional affiliated units, the managing unit must submit a file to the direct tax authority to obtain a tax identification number for the newly established affiliated unit, and simultaneously update the "List of Affiliated Units" of the managing unit.

The tax registration file for newly established affiliated units includes:

- Notification of establishment of branch, representative office, or business location according to Form 07-MST issued together with this Circular;

- A copy without certification of the Decision on Establishment of the affiliated unit.

b) For affiliated units

- A tax registration form according to Form 02-ĐK-TCT issued together with this Circular and any accompanying schedules (if applicable). On the tax registration form, clearly state the 13-digit tax identification number announced by the managing unit;

- A copy without certification of the Business Registration Certificate; Investment Certificate; or Decision on Establishment.

The local tax authority where the affiliated unit is based will issue the Tax Registration Certificate based on the tax registration file of the affiliated unit and the 13-digit tax identification number announced by the tax authority managing the managing unit.

3. Tax registration files for taxpayers who are household businesses and individual traders

- A tax registration form according to Form 03-ĐK-TCT issued together with this Circular;

- A copy without certification of the Business Registration Certificate (if available);

- A copy without certification of the Identity Card or Military Service Card or Passport.

Household businesses and individual traders can only register for business at one location. If a household business or individual trader regularly employs more than ten workers, they must convert to operate as an enterprise and register the enterprise in accordance with Decree No. 43/2010/NĐ-CP dated April 15, 2010 of the Government.

4. Tax registration files for taxpayers who are foreign contractors and subcontractors registering to pay taxes directly to the tax authority

a) For foreign contractors and subcontractors directly signing contracts with the project owner

In cases where foreign contractors are general contractors or main contractors signing contracts with the project owner as prescribed by law, the tax registration file includes:

- A tax registration form according to Form 04-ĐK-TCT issued together with this Circular;

- A copy without certification of the Tender Permit (or equivalent document issued by the competent authority);

- A copy without certification of the Confirmation of Registration of Project Management Office (or equivalent document issued by the competent authority, if available);

- A list of subcontractors attached to the tender contract (if applicable).

The local tax authority will assign a 10-digit tax identification number to the contractor based on the tax registration file in accordance with the regulations.

b) For foreign contractors participating in joint venture contracts in Vietnam

In cases where the joint venture parties establish a Joint Venture Management Board, the Joint Venture Management Board will be assigned a 10-digit tax identification number to declare, pay taxes, and settle taxes as prescribed.

The tax registration file includes:

- A tax registration form according to Form 04-ĐK-TCT issued together with this Circular;

- A copy without certification of the Tender Permit (or equivalent document issued by the competent authority);

- A copy without certification of the Confirmation of Registration of Project Management Office (or equivalent document issued by the competent authority, if available);

- A list of subcontractors and parties participating in joint ventures attached to the bidding contract (if any).

In cases where parties participating in joint ventures separately perform distinct parts of the work and independently determine their own revenue, they may register for tax separately to declare, pay taxes, and settle tax returns according to current tax laws.

5. Tax registration dossier for the Vietnamese party paying tax on behalf of foreign contractors and subcontractors.

The tax registration file includes:

- The tax registration form No. 04.1-ĐK-TCT issued together with this Circular;

If the Vietnamese party needs to settle accounts and confirm the amount of tax paid on behalf of foreign contractors, the Vietnamese party must provide the directly managing tax authority with one set of documents including: a copy of the bidding contract without requiring certification; relevant vouchers and documents related to the bidding contracts signed with foreign contractors to serve the purpose of settling tax accounts and confirming the completion of tax obligations (if any).

6. Tax registration dossier for taxpayers who are contractors and investors participating in oil and gas contracts.

a) For the Operator and Joint Venture Enterprises

The tax registration file includes:

- The tax registration form No. 01-ĐK-TCT issued together with this Circular and any accompanying lists (if any);

- A copy of the Investment Certificate without requiring certification.

The Operator shall declare all contractors and oil and gas investors in the "List of Foreign Contractors and Subcontractors." The directly managing tax authority shall issue a 10-digit tax number to the Operator and a 13-digit tax number to each contractor and investor listed in the Operator's "List of Foreign Contractors and Subcontractors." The Operator is responsible for informing each contractor and investor of their 13-digit tax number. The tax authority managing the Operator is responsible for informing the tax authority managing each contractor and investor of their 13-digit tax number.

b) For contractors and investors (including contractors receiving a share of profits)

The tax registration file includes:

- The tax registration form No. 02-ĐK-TCT issued together with this Circular. The tax registration form must clearly state the 13-digit tax number communicated by the Operator;

- A copy of the Investment Certificate without requiring certification.

The local tax authority where the contractor or investor has its management office will base on the tax registration dossier of the oil and gas contractor or investor and the notification of the tax number from the directly managing tax authority of the Operator to issue the Tax Registration Certificate according to regulations.

7. Tax registration dossier for individual taxpayers subject to personal income tax.

- The tax registration form No. 05-ĐK-TCT issued together with this Circular;

- A copy of the Identity Card or Military Service Card or Passport for foreigners without requiring certification.

8. Tax registration dossier for taxpayers who are diplomatic missions, consular offices, and international organization representative offices in Vietnam (with value-added tax refunds).

Use the tax registration form No. 06-ĐK-TCT issued together with this Circular.

9. Tax registration dossier for taxpayers who are organizations authorized to collect taxes, fees, and other charges as prescribed by law; project sponsors; organizations withholding personal income tax but without production, business, or service activities.

Use the tax registration form No. 01-ĐK-TCT issued together with this Circular (only complete items 1, 3, 9, 14).

10. For certain special industries and professions licensed by ministries and sectors (such as banking, law, notary, oil and gas, insurance, healthcare, or other specialized fields), use such licenses instead of the Business Registration Certificate, establishment decision, or investment certificate in the tax registration dossier.

11. For individual taxpayers using non-agricultural land, the tax authority automatically issues a tax number upon receipt of the first non-agricultural land tax filing.

Article 6. Place for Submitting Tax Registration Documents

1. Enterprises and units established under the Enterprise Law shall submit tax registration documents to the Business Registration Authority in accordance with Decree No. 43/2010/NĐ-CP dated April 15, 2010 of the Government on business registration.

2. Enterprises, other organizations, and subordinate units shall register taxes at the Tax Department where their headquarters are located.

3. Organizations and individuals responsible for withholding and paying taxes on behalf of others shall register taxes at the tax authority directly managing the organization or individual's headquarters. In the case of individuals who pay personal income tax through the payer of income, they shall submit the tax registration form to the payer of income; the payer of income shall compile the tax registration forms of each individual and submit them to the tax authority directly managing the payer.

4. Individuals subject to direct payment of personal income tax without going through the income payer shall register taxes at the tax authority where the taxable income arises, or at the place of permanent residence or temporary residence.

5. Cooperatives, production cooperatives, households engaged in business, and individual businesses shall register taxes at the District Tax Office, County Tax Office, City Tax Office, or Provincial City Tax Office.

Article 7. Acceptance of Tax Registration Documents

1. For enterprises established and operating in accordance with the Enterprise Law, the tax authority shall implement the current procedure for exchanging information on enterprise registration between the Tax Authority and the Business Registration Authority.

2. The acceptance of documents for organizations and individuals not established under the Enterprise Law shall be carried out as follows:

The tax officer receives and stamps the tax registration document submission form, clearly recording the time of receipt and the number of documents according to the list of tax registration documents for cases where the tax registration documents are submitted directly to the tax authority. The tax officer writes a notice of the date to return the tax registration result, with the deadline for returning the result not exceeding the number of days stipulated in this Circular.

In cases where tax registration documents are sent via postal service, the tax officer stamps the receipt date and records it in the tax office’s document register.

In cases of electronic tax registration, the acceptance of tax registration documents shall be conducted through the electronic transaction system.

The tax officer checks the tax registration documents; if additional documents are required, the tax authority will notify the document submitter within one working day from the date of receiving the documents for direct submissions; within two working days from the date of receiving the documents for submissions via postal service or electronic transactions.

Article 8. Issuance of Tax Registration Certificate

The Tax Registration Certificate shall be issued to organizations and individuals specified in Points b, c, d, đ, and e Clause 3 Article 3 of this Circular, except for those established and operating under the Enterprise Law.

1. Time Limit for Issuing the Tax Registration Certificate

The tax authority is responsible for issuing the Tax Registration Certificate no later than three working days from the date of receiving complete tax registration documents.

2. Tax Registration Certificate

a) Tax Registration Certificate: Taxpayers who fully comply with the procedures and documents for tax registration shall be issued a "Tax Registration Certificate" according to Form No. 10-MST attached to this Circular (except for individuals subject to personal income tax and cases issued a Tax Number Notification).

b) Personal Tax Number Card: Individuals subject to personal income tax who fully comply with the procedures and documents for tax registration shall be issued a "Personal Tax Number Card" according to Form No. 12-MST attached to this Circular.

c) Tax Number Notification: Cases eligible for issuance of a Tax Number Notification according to Form No. 11-MST attached to this Circular include:

- Taxpayers conducting new business activities or expanding business operations to another locality without establishing a branch or subordinate unit;

- Individuals or groups of individuals engaged in business lacking identification cards or business registration certificates;

- Individuals paying non-agricultural land use tax;

- Vietnamese entities paying withholding tax on behalf of foreign contractors or subcontractors;

- Public institutions, armed forces units;

- Economic organizations of political organizations, political-social organizations, social organizations, and occupational social organizations.

- Other organizations and individuals generating tax obligations but not meeting the conditions for issuance of a Tax Registration Certificate.

3. Reissuance of Tax Registration Certificate

The reissuance of the Tax Registration Certificate and Personal Tax Number Card for cases (excluding enterprises established under the Enterprise Law) shall be carried out by the tax authority within three working days from the date of receiving the taxpayer's request.

Specific cases eligible for reissuance of the Tax Registration Certificate and Personal Tax Number Card are as follows:

a) Reissue in case of loss, damage, or deterioration of the Tax Registration Certificate: The taxpayer must declare to the directly managing tax authority to obtain a reissued Tax Registration Certificate. The application for reissuance of the Tax Registration Certificate includes "Application for Reissuance of the Tax Registration Certificate" according to Form No. 13-MST.

b) Reissue of the Tax Registration Certificate when there is a change in the information recorded on the Tax Registration Certificate: When there is a change in the information recorded on the Tax Registration Certificate, the taxpayer must follow the procedures outlined in Article 11 of this Circular for the tax authority to reissue the Tax Registration Certificate.

c) Reissue of the Personal Tax Number Card: Individuals who have lost their Personal Tax Number Card or whose card is damaged, deteriorated, or malfunctioning must submit an application to the tax authority for reissuance of the Personal Tax Number Card according to Form No. 13-MST. The application must clearly state: tax number, full name, ID number or passport number (if foreigner), previous place of issuance of the card. If replacing the card, the individual must return the old card to the tax authority.

4. Reissue of the Tax Number Notification: Taxpayers listed in Point c Clause 2 of this Article requesting reissuance of the Tax Number Notification must submit an application to the directly managing tax authority for reissuance of the Tax Number Notification according to Form No. 13-MST. The application must clearly state: name, previously notified tax number, full name, ID number (if individual).

Article 9. Guidance on certain specific cases

1. Taxpayers who have been assigned a tax code number, if they commence new business activities or expand their business to other provinces or cities (without establishing branches or affiliated units), must register for tax with the tax authority where the new business activity or expanded business takes place in accordance with the provisions of the tax laws. Enterprises and organizations use Form 01-ĐK-TCT, while affiliated units of enterprises and organizations use Form 02-ĐK-TCT along with contracts or licenses for new business activities or expansion to register for tax with the Provincial or City Tax Department where the new business activities or expansion take place. The taxpayer must self-record the assigned tax code number on the tax registration form.

2. Business households and individual businesses when transferring business operations from wife to husband, parents to children, and vice versa (including the case of selling the business premises of business households and individual businesses) must notify the tax authority to reissue the tax code number. In the case where the recipient has already been assigned an individual tax code number, this number shall be used to declare and pay various types of taxes arising.

3. Some regulations on individual tax code numbers:

- Individuals who simultaneously pay personal income tax through multiple withholding organizations only need to register for tax at one withholding organization to obtain a tax code number. The individual must inform their withholding organizations of their tax code number so that these organizations can use it for tax declaration and payment. If an individual both pays personal income tax and engages in business activities, they should use the personal income tax code number to declare and pay taxes for their business activities according to Form 03-ĐK-TCT (entering the assigned tax code number in the tax code field of the declaration form). In the case where an individual engaged in business activities has already been assigned a tax code number, this number should be used to declare and pay personal income tax. The individual must complete the tax declaration and payment procedures with the tax authority according to Form 05-ĐK-TCT issued together with this Circular (self-recording the assigned tax code number in the tax code field).

- In the case where the tax authority has sufficient information about the taxpayer, it will issue a tax code number and notify the taxpayer.

- In the case where business households and individual businesses commence new business activities or expand their business to areas outside the district, county, or town where they have registered their tax code number, they should use the ten-digit tax code number already assigned to declare and pay taxes. When the tax authority discovers that an individual has more than one ten-digit tax code number, it will revoke all ten-digit tax code numbers issued after the first ten-digit tax code number.

- For private enterprise owners who generate taxable income subject to personal income tax, they must use the individual tax code number of the private enterprise owner to declare, pay, and settle personal income tax; they may not use the private enterprise's tax code number to declare and deduct these personal income tax amounts.

Section 2

CHANGES TO TAX REGISTRATION INFORMATION

Article 10. Responsibilities and deadlines for reporting changes in tax registration information

1. For enterprises established in accordance with the Enterprise Law, they must report changes in tax registration information in accordance with Article 45 of Decree No. 43/2010/NĐ-CP and related implementing guidelines.

2. Other organizations, household businesses, and individuals must report to the directly managing tax authority within 10 (ten) days from the date of occurrence of the change using Form 08-MST issued together with this Circular.

Article 11. Documents and Procedures for Changing Information

1. Changing Business Name: When changing its name, a business must supplement tax registration with the directly managing tax authority. The documents include:

- A tax registration adjustment declaration form according to Model 08-MST issued together with this Circular;

- Original Tax Registration Certificate;

- An unnotarized copy of the Business Registration Certificate adjusted according to the new name;

Within three working days from the date of receiving the complete supplementary declaration documents from the business, the tax authority shall reissue the Tax Registration Certificate for the business under the new name with the previously assigned tax code, while simultaneously recovering the old Tax Registration Certificate.

2. Changing Business Location: In cases of changing business location, the taxpayer must declare to the directly managing tax authority to process the change of location procedures. Any changes in business location will not alter the tax code.

a) In cases of changing business location within the same province:

The documents include: A tax registration adjustment declaration form according to Model 08-MST, clearly indicating the changed information regarding the business location.

If the taxpayer is managed by the Provincial Tax Department, the documents should be sent to the Provincial Tax Department to update the taxpayer's new address information. The Provincial Tax Department directly managing the taxpayer has the responsibility to update the changed information into the tax registration data system within two working days from the date of receiving the complete adjustment documents.

If the taxpayer is managed by the District Tax Office, the documents should be prepared in two copies to be sent to the District Tax Office where the taxpayer is transferring from and the District Tax Office where the taxpayer is transferring to. The District Tax Office where the taxpayer is transferring from must prepare a notification of the taxpayer's tax payment status according to Model 09-MST and send it to the District Tax Office where the taxpayer is transferring to and the Provincial Tax Department within three working days from the date of receiving the request for transfer location.

b) In cases of changing business location between provinces:

- At the place where the taxpayer is transferring from. The declaration documents include:

+ Notification of transfer location;

+ Original Tax Registration Certificate;

+ Notification of the declaration and tax payment status of the unit transferring business location according to Model 09-MST issued together with this Circular.

Within three working days from the date of receiving the transfer location declaration documents from the taxpayer, the tax authority at the place where the taxpayer is transferring from shall recover the Tax Registration Certificate and prepare a notification of the taxpayer's tax payment status according to Model 09-MST, sending one copy to the taxpayer and one copy to the tax authority at the place where the taxpayer is transferring to.

- At the place where the taxpayer is transferring to: Within five working days from the date of obtaining the new business license or investment certificate... according to the new address, the taxpayer must register tax with the tax authority at the new location.

The tax registration file includes:

+ Tax registration declaration form (indicating the previously assigned tax code);

+ An unnotarized copy of the new business license or investment certificate... issued by the competent authority at the new location.

Within three working days from the date of receiving the complete and accurate tax registration application documents, the tax authority must reissue the Tax Registration Certificate for the taxpayer and retain the previously assigned tax code.

3. Notifying Changes to Other Indicators on the Tax Registration Declaration Form:

When changing the information already declared in the tax registration, the taxpayer must notify the change in tax registration information according to the "Tax Registration Adjustment Declaration" form Model 08-MST issued together with this Circular within five days from the date of the change.

Supplementary tax registration documents include:

- A tax registration adjustment declaration form according to Model 08-MST;

- An unnotarized copy of the additional business registration license or establishment and operation permit or investment certificate for cases requiring issuance of an additional business registration certificate or establishment and operation permit or investment certificate;

- An attached list accompanying the initial tax registration declaration form (if applicable).

Article 12. Place for submitting tax registration information change documents

1. Enterprises and units established under the Enterprise Law shall submit tax registration information change documents to the Business Registration Authority in accordance with the provisions of Government Decree No. 43/2010/NĐ-CP dated April 15, 2010 on business registration.

2. Other organizations and individuals shall submit tax registration information change documents to the directly managing tax authority.

Article 13. Acceptance of tax registration information change documents

The tax authority has the responsibility to accept tax registration information change documents from taxpayers, implement changes, and update the changed information into the tax registration data system of the tax sector.

In cases where there is a change in information listed on the Tax Registration Certificate, the tax authority will issue a notice to reissue the Tax Registration Certificate within three working days from the date of receiving complete change information documents.

Section 3

TERMINATION OF EFFECTIVENESS OF TAX IDENTIFICATION NUMBER

Article 14. Termination of effectiveness of tax identification number

Terminating the effectiveness of a tax identification number is a procedure whereby the tax authority determines that the tax identification number is no longer valid in the tax registration data system. The tax authority will reclaim the Tax Registration Certificate and publicly announce the list of terminated tax identification numbers.

Organizations and individuals ceasing operations, or enterprises undergoing restructuring must carry out the procedure to terminate the effectiveness of their tax identification number. For deceased individuals, those who have disappeared, or those who have lost their civil capacity according to the law, the directly managing tax authority will terminate the effectiveness of their tax identification number in accordance with regulations.

After completing the procedure to terminate the effectiveness of the tax identification number, if an organization resumes operations, it must register for tax again to obtain a new tax identification number. If an individual resumes tax obligations after terminating the effectiveness of their tax identification number, they must follow the tax registration procedures with the tax authority to reuse the previously issued tax identification number.

Article 15. Documents and procedures for terminating the effectiveness of the tax identification number

1. For enterprises, households, individual businesses, and subordinate units

a) For enterprises, households, and individual businesses

The documents for terminating the effectiveness of the tax identification number include:

- Original Tax Registration Certificate;

- A copy without certification of the Decision to dissolve the enterprise or the Decision to initiate bankruptcy proceedings for the enterprise; Notification of cessation of operation for households and individual businesses.

Within two working days from the date the tax authority receives the notification from the competent authority issuing business registration, investment certificate, operating permit, or the taxpayer regarding dissolution, cessation of operation, or restructuring of the enterprise, the tax authority must notify the cessation of the enterprise's operations and the commencement of the procedure to terminate the effectiveness of the tax identification number.

Upon receipt of the tax authority's notification, the taxpayer must submit relevant documents and settle all tax liabilities with the directly managing tax authority in accordance with regulations.

Within ten working days from the date of receiving the relevant documents and materials related to tax settlement from the taxpayer, the tax authority will conduct a tax settlement review in accordance with the Tax Administration Law and current guiding documents.

b) For subordinate units:

When the parent unit terminates the effectiveness of its tax identification number, all subordinate units will also have their tax identification numbers terminated. The parent unit is responsible for informing subordinate units about its termination. Subordinate units must complete the procedure to terminate the effectiveness of their tax identification number within ten days from the date they receive the parent unit's notification of termination, including:

- Original Tax Registration Certificate;

- Notification of termination of existence of the parent unit.

Within five working days after the parent unit's tax identification number is terminated, the tax authority managing the parent unit must immediately inform the provincial or city Tax Departments about the termination of the parent unit's tax identification number so that these departments can check the implementation of the procedure to terminate the effectiveness of the tax identification number of subordinate units. If subordinate units have not terminated their tax identification numbers, the tax authority will require them to follow the procedure to terminate the effectiveness of their tax identification numbers as prescribed.

After the parent unit is dissolved, bankrupt, or ceases to exist, if some subordinate units continue to operate, these subordinate units must complete the procedure to terminate the effectiveness of their subordinate tax identification number and register for a new tax identification number as an independent unit with the tax authority. All cases where subordinate units continue to use a thirteen-digit tax identification number based on the parent unit's tax identification number will be considered as using an illegal tax identification number.

2. For taxpayers who cease filing and paying taxes but do not report to the tax authority

Beyond the deadline for filing and paying taxes, after sending three notices requesting the taxpayer to submit tax declaration documents, if there is no response from the taxpayer, the tax authority will contact the local government to gather information and understand the actual situation regarding the existence of the taxpayer.

a) In cases where the taxpayer is no longer engaged in business but still resides in the area, the tax authority will request the taxpayer to comply fully with the tax laws or terminate the effectiveness of the tax identification number if there is no need for continued business activities.

b) In cases where the taxpayer is no longer operating at the registered address and cannot be traced, the tax authority will cooperate with the local government to prepare a record confirming the cessation of operations at the business location of the taxpayer. The tax authority will update this information into the tax registration database, publicly announce the status of the taxpayer, and cooperate with authorized state agencies to carry out procedures to revoke the Business Registration Certificate and enterprise registration while terminating the effectiveness of the tax identification number in accordance with the Enterprise Law, the Tax Administration Law, and implementing guiding documents.

3. In case of individuals who have died, disappeared, are restricted, or have lost their capacity for civil acts

Where the taxpayer is an individual who has died, disappeared, been restricted, or lost their capacity for civil acts as provided by law, the tax authority shall base on relevant documents from the competent authority confirming the death, disappearance, restriction, or loss of capacity for civil acts of the individual to process the termination of the tax code's effectiveness.

Section 4

TAX REGISTRATION FOR THE CASE OF ORGANIZATIONS AND BUSINESS REORGANIZATION

Article 16. Splitting, dividing, merging, and consolidating businesses

1. Dividing a business

a) For the divided business:

The divided business must complete procedures to terminate the effectiveness of its tax code with the tax authority upon receipt of the Decision on Business Division.

The documents include:

- A letter requesting the termination of the tax code's effectiveness;

- A copy of the Decision on Business Division without requiring authentication;

- Original Tax Registration Certificate;

Within three working days from the date of receiving all necessary documents, the tax authority must notify that the business has ceased operations and is processing the termination of the tax code's effectiveness.

b) For newly formed businesses resulting from division:

Newly established businesses resulting from the division must complete tax registration declaration procedures with the tax authority within ten days from the date of issuance of the Business Registration Certificate. The procedures and required documents follow the regulations on new business registration.

2. Separating a business

a) For the separated business:

If changes occur in tax registration information following separation, the business must complete procedures to change tax registration information within ten days from the date of issuance of the Business Registration Certificate. The required documents include:

- A copy of the Decision on Business Separation without requiring authentication;

- The Business Registration Certificate;

- A tax registration amendment form according to model 08-MST.

Within three working days from the date of receiving all necessary documents, the tax authority must process the adjustment of tax registration information of the separated business in the tax code management system. The separated business will continue to use the previously issued tax code and Business Registration Certificate to fulfill its tax obligations.

If the adjustment of tax registration information results in changes to the information on the Business Registration Certificate, the tax authority will issue a new Business Registration Certificate to the taxpayer according to regulations.

b) For the business receiving separation:

The business receiving separation must complete tax registration procedures with the tax authority upon receipt of the Decision on Business Separation and no later than ten days from the date of receiving the Business Registration Certificate.

The procedures and required documents follow the regulations on new business registration.

3. Merging businesses

The business accepting the merger will retain its tax code and be responsible for all tax obligations of the merged businesses. The merged businesses will have their tax codes terminated.

a) Merged businesses:

Upon receipt of the Merger Contract as stipulated by the Enterprise Law, the merged businesses must complete procedures to terminate the effectiveness of their tax codes with the tax authority. The required documents include:

- A letter requesting the termination of the tax code's effectiveness;

- A copy of the Merger Contract without requiring authentication.

Within three working days from the date of receiving all necessary documents, the tax authority must notify that the businesses have ceased operations and are processing the termination of the tax code's effectiveness.

b) The business accepting the merger:

Within ten days from the date of issuance of the Business Registration Certificate, the business accepting the merger must complete procedures to change tax registration information (if the merger results in changes to tax registration information). The required documents include:

- A copy of the Business Registration Certificate of the business accepting the merger without requiring authentication;

- A tax registration amendment form according to model 08-MST.

4. Consolidating businesses

The consolidated business is a new entity that takes over all assets, rights, obligations, and legitimate interests of the consolidated businesses. The consolidated businesses will have their tax codes terminated.

a) Consolidated businesses:

Upon receipt of the Consolidation Contract as stipulated by the Enterprise Law, the consolidated businesses must complete procedures to terminate the effectiveness of their tax codes with the tax authority. The required documents include:

- A letter requesting the termination of the tax code's effectiveness;

- A copy of the Consolidation Contract without requiring authentication.

Within three working days from the date of receiving all necessary documents, the tax authority must notify that the businesses have ceased operations and are processing the termination of the tax code's effectiveness.

b) The consolidated business:

Within ten days from the date of issuance of the Business Registration Certificate, the consolidated business must complete tax registration procedures to obtain a new Business Registration Certificate. The procedures and required documents follow the regulations on new business registration.

Article 17. Sale of Enterprises

1. Enterprises established and operating under the Enterprise Law shall comply with the provisions of Government Decree No. 43/2010/NĐ-CP dated April 15, 2010 on enterprise registration and current guiding documents.

2. For enterprises not established under the Enterprise Law

When there is a contract or agreement regarding the sale of an enterprise, the enterprise to be sold must notify in writing, along with the enterprise purchase and sale contract, the original Certificate of Tax Registration, and tax settlement documents sent to the tax authority.

Within three (3) days from the date of issuance of the Business Registration Certificate, the purchasing enterprise must complete tax registration procedures with the tax authority. The registration dossier includes:

- Tax registration form;

- A copy of the new Business Registration Certificate without requiring certification;

- A copy of the enterprise purchase contract without requiring certification.

Within three (3) working days from the date of receiving a complete and valid tax registration dossier from the enterprise, the tax authority must issue a Certificate of Tax Registration for the purchasing enterprise.

The tax code of the enterprise remains unchanged after the sale. In cases where a subsidiary enterprise becomes an independent enterprise or an enterprise becomes a subsidiary of another enterprise after the sale, the provisions of Article 18 of this Circular shall apply.

Article 18. Conversion of Subsidiary Units to Independent Status or Vice Versa

A subsidiary unit that decides to convert to independent status or vice versa must re-register for tax to obtain a new tax code from the tax authority within ten (10) days from the date of issuance of the new Business Registration Certificate. Before conversion, tax settlement and procedures to terminate the effect of the tax code with the tax authority must be completed.

The registration documents include:

- Tax registration form according to Model 01-ĐK-TCT;

- A copy of the new Business Registration Certificate without requiring certification.

An independent unit converting to become a subsidiary of another independent unit shall be issued a thirteen-digit tax code based on the tax code of the new managing unit. The converting unit must complete procedures to terminate the effect of its tax code with the tax authority before conversion. The new managing unit must supplement tax registration and declare the new subsidiary unit on the List of Subsidiary Units so that the tax authority can issue a thirteen-digit tax code. The new subsidiary unit must register for tax with the directly managing tax authority in accordance with regulations.

A subsidiary unit of an independent unit converting to become a subsidiary of another independent unit must complete procedures to terminate the effect of its old tax code. The new managing unit must supplement tax registration on the list of subsidiary units so that the tax authority can issue a thirteen-digit tax code for the new subsidiary unit. The new subsidiary unit must register for tax with the directly managing tax authority in accordance with regulations.

Article 19. Temporary Suspension of Business Operations

Organizations and individuals temporarily suspending business operations must notify in writing to the directly managing tax authority at least five (5) days prior to the suspension of business operations. The notification content must clearly state the start and end dates of the temporary suspension of business operations, and the reasons for the suspension. The duration of the temporary suspension of business operations stated in the notification may not exceed one (1) year. After the expiration of the period stated in the notification, if organizations or individuals continue to suspend business operations, they must notify the business registration authority or the tax authority at least five (5) days before the next suspension, with the total continuous period of suspension not exceeding two (2) years as stipulated by the Enterprise Law. Prior to suspending business operations, organizations and individuals must settle all outstanding tax obligations with the State budget.

Enterprises established and operating in accordance with the Enterprise Law, when temporarily suspending business operations, must submit a suspension of business operation dossier to the business registration authority in accordance with the Enterprise Law and current guiding documents.

Chapter III

RESPONSIBILITIES FOR MANAGEMENT AND USE OF TAX CODES

Article 20. Responsibilities of Tax Payers

1. Tax payers shall be responsible for registering tax identification numbers and supplementing information changes related to tax registration in accordance with this Circular. When ceasing operations or temporarily suspending business activities, tax payers must report to the tax authority and may only use their tax identification number in transactions to fulfill their tax obligations.

2. Tax payers must record their tax identification number on transaction documents such as invoices, purchase and sale receipts, accounting books, economic contracts, and other documents relevant to determining tax liabilities. Tax payers must use their tax identification number when opening bank accounts or accounts at credit institutions. For documents, books, and receipts that do not have sections for recording tax identification numbers, tax payers must clearly write their tax identification number in the upper right corner of the first page of these documents, books, and receipts. Units using self-printed or commissioned invoices must print their tax identification number on each invoice.

3. Tax payers shall be responsible for reporting changes in their information to the tax authority issuing the Tax Registration Certificate in accordance with regulations. For enterprises established and operating under the Enterprise Law, they shall comply with the provisions of Decree No. 43/2010/NĐ-CP dated April 15, 2010 of the Government and current guiding documents. Tax payers shall fulfill their tax obligations with the tax authority and customs authority (if there are import/export activities) before ceasing operations, temporarily suspending business activities, or reorganizing the enterprise according to regulations.

4. If beyond the tax identification number issuance deadline, the Tax Registration Certificate or Tax Identification Number Notification has not been received, tax payers have the right to lodge complaints with the tax authority issuing the tax identification number. After five working days from the date of submitting the complaint without receiving a response from the tax authority, tax payers have the right to appeal to the higher-level tax authority for resolution.

5. It is strictly prohibited to lend, erase, destroy, or forge the Tax Registration Certificate or Personal Tax Identification Card.

Article 21. Responsibilities of the Tax Authority

1. The tax authority shall provide tax registration declaration forms, guide procedures, declare tax registration files, issue tax identification numbers, and Tax Registration Certificates within the prescribed time limit. In cases where inspections reveal incomplete, non-compliant tax registration files, inaccurate declared information, the tax authority shall notify the tax payer no later than three working days from the date of receipt of the file, specifying the missing or incorrect contents and requesting supplements or corrections.

2. The tax authority shall be responsible for using tax identification numbers to manage tax payers and record tax identification numbers on all transaction documents with tax payers such as tax payment notifications, penalty notifications, collection orders, administrative tax penalty decisions, inspection records, and tax audit reports.

3. The tax authority shall be responsible for processing and retaining tax registration files, issuing Tax Registration Certificates. The tax authority shall establish and manage the entire system of tax identification numbers of tax payers and update changed tax registration information into the tax identification number management system on the Tax Department's computer network.

4. The tax authority shall be responsible for coordinating with relevant ministries and sectors to organize the inclusion of tax identification numbers into existing information systems of ministries and sectors with functions related to managing tax payers.

5. The General Department of Taxation shall be responsible for promptly and fully providing information about tax payers issued tax identification numbers to competent authorities as prescribed.

Article 22. Responsibilities of the Business Registration Authority

joint,

The Business Registration Authority shall issue business registration codes and coordinate in issuing tax identification numbers for individual households and businesses and other organizations and individuals in accordance with current laws.

Article 23. Responsibilities of Ministries, Sectors, and Related Agencies

The State Treasury is responsible for updating the tax identification number of each taxpayer in the management of taxes paid to the Treasury and performing tax-related transactions such as refunding taxes, transferring funds from taxpayers' deposit accounts to the state budget account upon receipt of the Tax Collection Order; exchanging information on taxes paid by each taxpayer between the Treasury and the tax authority at the same level.

The State Treasury, commercial banks, and credit institutions must include the tax identification number in the account opening files of taxpayers and transaction documents through their accounts.

Ministries, sectors, and specialized management agencies are responsible for providing information on the business operations of taxpayers when requested and notifying changes in taxpayer information (such as dissolution, bankruptcy, revocation of business registration certificates, organizational restructuring of enterprises); supplementing the tax identification number in declaration forms and related documents for taxpayers under their jurisdiction and updating the tax identification number of taxpayers in their information systems and coordinating to exchange information with the Ministry of Finance to enhance management and facilitate taxpayers in production, business, and service activities.

Chapter IV

HANDLING VIOLATIONS

Article 24. For Taxpayers

Taxpayers who violate tax registration and misuse tax identification numbers will be subject to penalties for violations of tax declaration registration as stipulated in the Tax Laws and administrative violation handling regulations in the field of Tax.

Article 25. For Tax Authorities and Tax Officials

The head of the tax authority is responsible for strictly implementing regulations on tax registration and issuance of tax identification numbers. Tax officials who violate tax registration regulations will be dealt with according to the Law on Tax Administration, the Civil Servant Law, and guiding documents for these laws.

Chapter V

IMPLEMENTATION

Article 26. Effective date

1. This Circular takes effect from July 1, 2012.

2. This Circular replaces Circular No. 85/2007/TT-BTC dated July 18, 2007, issued by the Ministry of Finance guiding the implementation of the Law on Tax Administration regarding tax registration; abolishes Model No. 01-ĐK-TNCN for individual income tax registration issued together with Circular No. 175/2010/TT-BTC dated November 5, 2010, issued by the Ministry of Finance amending and supplementing Circular No. 84/2008/TT-BTC dated September 30, 2008, issued by the Ministry of Finance guiding the implementation of certain provisions of the Personal Income Tax Law and guiding the implementation of Decree No. 100/2008/NĐ-CP dated September 8, 2008, of the Government detailing certain provisions of the Personal Income Tax Law.

Article 27. Implementation Responsibilities

1. Taxpayers who have been issued tax identification numbers pursuant to Circular No. 79/1998/TT-BTC dated June 12, 1998; Circular No. 68/2003/TT-BTC dated July 17, 2003; Circular No. 80/2004/TT-BTC dated August 13, 2004; Circular No. 10/2006/TT-BTC dated February 14, 2006, and Circular No. 85/2007/TT-BTC dated July 18, 2007, of the Ministry of Finance, may continue to use the tax identification numbers already issued.

2. The General Department of Taxation is responsible for organizing tax registration, issuance of tax identification numbers, issuance of tax registration certificates, and management and use of tax identification numbers.

During the implementation process, if there are any difficulties, organizations and individuals are advised to promptly report them to the Ministry of Finance for study and resolution./.