Circular No. 95/2016/TT-BTC guides on tax registration

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 95/2016/TT-BTC	Hanoi, June 28, 2016

CIRCULAR

GUIDELINES ON TAX REGISTRATION

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law No. 21/2012/QH12 amending and supplementing certain Articles of the Law on Tax Administration dated November 20, 2012; Law Amending and Supplementing Certain Articles of Laws on Taxation No. 71/2014/QH13 dated November 26, 2014 and guiding documents for implementation;

Pursuant to laws, ordinances on tax, fees, charges and other revenues belonging to the state budget and guiding documents for implementation;

Pursuant to the Enterprise Law No. 68/2014/QH13 dated November 26, 2014; Government Decree No. 78/2015/NĐ-CP dated September 14, 2015 stipulating registration of enterprises and guiding documents for enterprise registration;

Pursuant to Government Decree No. 83/2013/NĐ-CP dated July 22, 2013 detailing the implementation of certain Articles of the Law on Tax Administration and the Law Amending and Supplementing Certain Articles of the Law on Tax Administration;

Pursuant to Government Decree No. 65/2013/NĐ-CP dated June 27, 2013 detailing certain Articles of the Personal Income Tax Law and the Law Amending and Supplementing Certain Articles of the Personal Income Tax Law;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the State Revenue Administration,

The Minister of Finance promulgates this Circular guiding tax registration.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular stipulates the dossier, procedure, and formalities for tax registration; changes to registered tax information; termination of tax code validity, restoration of tax code, suspension of business operations; tax registration for reorganization cases and changes in organizational models; responsibilities for managing and using tax codes.

Enterprises established and operating under the Enterprise Law shall carry out tax registration concurrently with business registration in accordance with the provisions of the Enterprise Law and guiding documents for enterprise registration.

Enterprises not established under the Enterprise Law, organizations, households, individuals, and matters related to tax management and tax registration of enterprises established under the Enterprise Law but not provided for in the Enterprise Law and guiding documents for enterprise registration shall comply with tax registration regulations under the Law on Tax Administration and guidance provided in this Circular.

Article 2. Applicability

1. Taxpayers include the following entities:

a) Limited liability companies, joint-stock companies, partnerships, and private enterprises that conduct business registration (tax registration and business registration) at the business registration authority (hereinafter referred to as Enterprises).

b) Enterprises operating in securities, insurance, accounting, auditing, legal services, notarization, or other specialized fields that do not register through the business registration authority (hereinafter referred to as Economic Organizations).

c) Public institutions; armed forces units; economic organizations of political, political-social, social, and occupational organizations engaged in business activities as prescribed by law but do not need to register through the business registration authority; organizations from countries sharing land borders with Vietnam conducting trade activities at border markets, customs markets, and markets within border economic zones; cooperatives and production cooperatives established and operated according to the Law on Cooperatives (hereinafter referred to as Economic Organizations).

d) Organizations established by competent authorities without engaging in production or business activities but generating obligations towards the state budget (hereinafter referred to as Other Organizations).

đ) Organizations and individuals not generating tax obligations but entitled to tax refunds, including: foreign organizations and individuals, domestic organizations using humanitarian aid and non-reimbursable foreign aid to purchase goods and services subject to value-added tax in Vietnam for non-reimbursable aid and humanitarian assistance; diplomatic missions, consular offices, and international organization representative offices in Vietnam eligible for VAT refunds under diplomatic immunity; Official Development Assistance (ODA) project leaders entitled to VAT refunds, and ODA project sponsor representative offices (hereinafter referred to as Other Organizations).

e) Foreign organizations without legal status in Vietnam and independent foreign individuals engaged in business activities in Vietnam in compliance with Vietnamese law, generating income in Vietnam (hereinafter referred to as foreign contractors) or generating tax obligations in Vietnam.

g) Enterprises, economic organizations, organizations, and individuals responsible for withholding and paying taxes on behalf of foreign contractors and subcontractors; organizations having contracts or cooperation agreements with individuals to pay taxes on their behalf (hereinafter referred to as Withholding Organizations and Individuals).

h) Operators, common operators, joint ventures, contractors, investors participating in oil and gas contracts and agreements, parent companies of the Vietnam Oil and Gas Group representing the host country receiving shares of profits from oil and gas contracts and agreements, and organizations entrusted by the Vietnamese government to receive Vietnam's share from oil and gas fields in overlapping areas.

i) Households, groups of individuals, and individuals engaged in production, business, and provision of goods and services (including individuals from countries sharing land borders with Vietnam conducting trade activities at border markets, customs markets, and markets within border economic zones) (hereinafter referred to as Households, Groups of Individuals, and Individual Businesses).

Individuals with income subject to personal income tax (excluding individual businesses).

Other organizations and individuals with obligations towards the state budget.

Organizations and individuals paying income from salaries and wages (hereinafter referred to as Payroll Organizations).

2. Organizations and individuals authorized by the tax authority to collect taxes.

3. Taxpayers shall register dependents for personal income tax purposes in accordance with the Personal Income Tax Law.

4. Tax authorities include: General Department of Taxation, Tax Bureaus, and Tax Sub-bureaus.

5. Customs authorities include: General Department of Customs, Customs Bureaus, and Customs Sub-bureaus.

6. State agencies, organizations, and other relevant individuals.

Article 3. Explanation of Terms

In this Circular, the following terms are understood as follows:

1. The tax registration application system is a component of the centralized tax administration application system built, managed, and uniformly used throughout the tax sector by the General Department of Taxation to implement tax management tasks related to tax registration.

2. The electronic portal of the General Department of Taxation is defined in Clause 9, Article 3 of Circular No. 110/2015/TT-BTC dated July 28, 2015, guiding electronic transactions in the tax sector.

3. The electronic website of the General Department of Taxation has the address http://www.gdt.gov.vn.

Article 4. Tax Identification Number

1. The tax identification number is a series of numbers, letters, or characters issued by the tax management authority to taxpayers in accordance with the Law on Tax Administration. The tax identification number is used to identify and determine each taxpayer (including taxpayers engaged in export and import activities) and is uniformly managed nationwide.

2. The tax identification number is structured as follows:

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

Where:

- The first two digits N₁N |||₂ represent the province code for issuing the tax identification number as specified in the List of Province Codes (for tax identification numbers issued to businesses, organizations, households, groups of individuals, and individual traders) or zero for non-province-coded tax identification numbers (for other individual tax identification numbers).

- The next seven digits N₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉ are determined according to a specific structure, increasing sequentially from 0000001 to 9999999. Digit N₁₀ is the check digit.

- The last three digits N₁₁N |||₁₂N |||₁₃ are serial numbers ranging from 001 to 999.

- A hyphen is used as a separator between the first ten digits and the last three digits.

3. The business registration number as stipulated in Clause 1, Article 8 of Decree No. 78/2015/NĐ-CP dated September 14, 2015, of the Government is the tax identification number as provided for in Clauses 1 and 2 of this Article.

Article 5. Issuance and Use of Tax Identification Numbers

1. Issuance of Tax Identification Numbers

Taxpayers must register for tax to obtain a tax identification number in accordance with Article 21 of the Law on Tax Administration. Specifically:

a) Economic organizations and other organizations shall be assigned a single tax identification number for use throughout their operational period from the time of tax registration until the cessation of operations, except in cases specified in Clause 3 of this Article.

b) Individuals shall be assigned a single tax identification number for use throughout their lifetime. Dependent individuals of taxpayers shall be assigned a tax identification number for personal income tax deductions. The tax identification number assigned to dependent individuals also serves as the tax identification number of the individual when the individual incurs obligations to the state budget.

c) Assigned tax identification numbers shall not be reused for other taxpayers.

d) The tax identification number of economic organizations and other organizations remains unchanged after changes in organizational form, sale, gift, inheritance.

đ) The tax identification number assigned to households, groups of individuals, and individual traders is the tax identification number assigned to the representative of the household business. When the representative of the household business dies, disappears, or loses civil capacity, households, groups of individuals, and individual traders shall be assigned a tax identification number based on the tax identification number of the new representative of the household business. In the case where households, groups of individuals, and individual traders cease production and business activities, the tax identification number of the representative of the household business will be used as the tax identification number of that individual.

e) Households, groups of individuals, and individual traders must notify the tax authority when changing the representative of the household business to reissue the tax identification number. If the new representative of the household business has already been assigned an individual tax identification number, that number shall be used.

g) A ten-digit tax identification number is assigned to enterprises, economic organizations, and other organizations with full legal personality and who bear full responsibility for all their obligations under the law (hereinafter referred to as "Independent Units"); representatives of household businesses and other individuals as stipulated in Clauses 1, 2, and 3 of Article 2 of this Circular, except in cases specified in Clause 3 of this Article.

h) A thirteen-digit tax identification number is assigned to:

- Branches and representative offices of enterprises that are assigned unit-dependent codes of the enterprise in accordance with the Enterprise Law; units dependent of economic organizations and other organizations established in accordance with the law and which have tax liabilities.

Hereinafter collectively referred to as "subsidiary units". Units having "subsidiary units" are referred to as "parent units" in this Circular.

- Contractors, investors participating in oil contracts, agreements, and the Vietnam Oil and Gas Group's parent company representing the host country receiving shares of profits from oil contracts, agreements as stipulated in Point a, Clause 3 of this Article.

- Business locations of households, groups of individuals, and individual traders in cases where these business locations are within the same district but different communes.

2. Use of Tax Identification Numbers

Taxpayers must use the tax identification number issued in accordance with Article 28 of the Law on Tax Administration. Specifically:

a) Taxpayers must use the tax identification number to declare taxes, pay taxes, claim refunds, and perform other tax procedures for all obligations payable to the state budget, including cases where taxpayers operate production and business activities in multiple areas.

b) Enterprises and organizations that have been assigned tax identification numbers, if they engage in new production and business activities or expand business into another province or city without establishing branches or subsidiary units or having production bases (including subcontracting and assembly facilities) in a different province or city from the main office location, and are subject to the accounting of state budget revenues as prescribed by the Law on Tax Administration, may use the assigned tax identification number to declare taxes and pay taxes to the tax authority at the location where the new business activity or expanded business occurs.

c) Households, groups of individuals, and individual traders with two or more business locations, each managed by a different tax authority, must use the assigned tax identification number to declare and pay taxes to the tax authority at the location of the business location.

d) Individuals who have been assigned an individual tax identification number, when engaging in business activities, if the individual is the representative of a household business, must use their own tax identification number to declare and pay taxes for the business activities, and vice versa.

đ) The owner of a private enterprise must use their individual tax identification number to declare and pay personal income tax and settle personal income tax for themselves. If the private enterprise incurs withholding and payment obligations for personal income tax for individuals working at the private enterprise, the enterprise must use its tax identification number to declare, withhold, and pay the tax.

e) An individual who becomes subject to the obligation to pay state budget taxes upon occurrence shall use the tax identification number issued for the dependent person to declare and pay taxes on the obligations arising that must be paid to the state budget. The tax authority will base on the initial tax obligation file to transfer the tax identification number of the dependent person into the tax identification number of the taxpayer for accounting purposes of the tax obligation of the taxpayer.

3. Issuance of tax identification numbers in certain specific cases

a) Issuance of tax identification numbers for taxpayers participating in oil and gas contracts:

a1) For exploration, development, and production oil and gas contracts (hereinafter referred to as "oil and gas contracts"), a ten-digit tax identification number shall be issued to: the Operator, Joint Operating Company under each oil and gas contract; Joint Venture Enterprise for oil and gas contracts concluded in the form of a joint venture contract.

In the case where the oil and gas contract stipulates that each contractor and investor must separately fulfill their tax obligations (including corporate income tax on income from the transfer of participation rights in oil and gas contracts), then the contractors and investors participating in the contract shall be issued a thirteen-digit tax identification number (including contractors and investors who are Operators and contractors receiving profit shares) based on the ten-digit tax identification number of the Operator or Joint Operating Company or Joint Venture Enterprise.

The Parent Company - Vietnam National Oil and Gas Group, representing the host country, which receives profit shares from oil and gas contracts, shall be issued a thirteen-digit code (based on the ten-digit tax identification number of the Operator or Joint Operating Company or Joint Venture Enterprise of each oil and gas contract) for declaration and payment of taxes on profit shares received.

In the event of a transfer that changes the ownership of the contractor holding the participation rights in oil and gas contracts in Vietnam, the contractor named in the oil and gas contract in Vietnam shall be responsible for using the thirteen-digit tax identification number issued to declare and pay taxes on behalf of the transferring party for income generated related to oil and gas contracts in Vietnam and to register changes to tax registration information based on the ten-digit tax identification number of the Operator or Joint Operating Company or Joint Venture Enterprise.

a2) For organizations entrusted by the Government of Vietnam to receive Vietnam's share of oil and gas profits from overlapping areas, a ten-digit tax identification number shall be issued according to each contract or agreement or equivalent document for declaration and payment of taxes for each contract.

b) Issuance of tax identification numbers for foreign contractors and subcontractors registering to directly pay taxes to the tax authority:

Foreign contractors and subcontractors registering to directly pay taxes to the tax authority shall be issued a ten-digit tax identification number according to each signed contract.

In the case where a foreign contractor forms a consortium with Vietnamese economic organizations to conduct business in Vietnam based on a contract and the parties forming the consortium establish a Joint Management Board, which performs accounting, has a bank account, and is responsible for issuing invoices; or the Vietnamese economic organization participating in the consortium is responsible for joint accounting and profit distribution among the parties, then the Joint Management Board or the Vietnamese economic organization shall be issued a ten-digit tax identification number for declaration and payment of taxes and settlement of taxes for the contractor contract in accordance with current tax laws.

c) Issuance of tax identification numbers for enterprises, economic organizations, other organizations, and individuals responsible for withholding and paying taxes on behalf of foreign contractors and subcontractors; organizations and individuals authorized by the tax authority to collect taxes; organizations paying on behalf of individuals in contracts and business cooperation (hereinafter referred to as tax withholding tax identification numbers) as follows:

c1) Enterprises, organizations, and individuals as the Vietnamese Party signing contracts with contractors or making direct payments to foreign contractors and subcontractors not registered to directly pay taxes to the tax authority shall be responsible for tax registration and shall be issued an additional ten-digit tax identification number for use in declaring and paying taxes on behalf of the foreign contractors and subcontractors.

c2) Organizations and individuals having a tax collection authorization agreement with the tax authority shall be issued a tax withholding tax identification number for use in depositing collected tax amounts from taxpayers into the state budget.

c3) Organizations having a contract or cooperation document for business with individuals paying on behalf of individuals shall be issued a tax withholding tax identification number for use in depositing collected tax amounts from taxpayers into the state budget.

The tax withholding tax identification number shall be used to pay on behalf of tax amounts as prescribed by tax laws during the operation of taxpayers. When taxpayers change their tax registration information according to regulations, corresponding information of the tax withholding tax identification number will be updated by the tax authority. When the taxpayer terminates the validity of the tax identification number, the tax withholding tax identification number will also be terminated simultaneously.

4. Individuals with income from salaries and wages authorize the income payer to register for tax

Individuals generating income from salaries and wages at the income payer are authorized to have the income payer carry out tax registration procedures and register dependents with the tax authority on their behalf.

Individuals are responsible for providing personal and dependent person documents as stipulated in Clause 9, Clause 10 Article 7 of this Circular to the authorized income payer; the income payer is responsible for carrying out tax registration and dependent registration according to the authorization of the individual.

Individuals who simultaneously pay personal income tax through multiple income payers only authorize tax registration at one income payer to obtain a tax identification number. Individuals notify their tax identification number to other income payers so that these income payers can use it for declaration and payment of taxes.

Chapter II

SPECIFIC PROVISIONS

Section 1. TAX REGISTRATION

Article 6. Time limit for tax registration by taxpayers

Taxpayers shall be responsible for registering taxes in accordance with the time limits prescribed in Article 22 of the Law on Tax Administration, specifically as follows:

1. Economic organizations and other organizations engaged in production and business activities must complete tax registration within 10 (ten) working days from:

- The date recorded on the Business Registration Certificate, or Establishment Decision, or equivalent permit issued by the competent authority.

- The date recorded on the Certificate of Registration for Subordinate Unit Activities, or Establishment Decision, or equivalent permit issued by the competent authority.

- The date recorded on the Business Registration Certificate issued by a neighboring country to an organization or individual business operating goods purchase, sale, and exchange at border markets, customs markets, or economic zones in Vietnam.

- The date of commencement of business operations for organizations not required to register their business.

- The date when the obligation to withhold and remit tax on behalf of foreign contractors and subcontractors arises; or when organizations remit tax on behalf of individuals under contracts or business cooperation agreements.

- The date of signing the contract for foreign contractors and subcontractors who declare and pay taxes directly to the tax authorities.

- The date of signing the oil and gas contract or agreement.

2. Organizations and individuals not engaged in production and business activities but have arisen obligations to pay state budget or are entitled to tax refunds shall register taxes concurrently with the deadline for submitting tax declaration forms or the first refund application form according to the provisions of the Law on Tax Administration.

3. Households, groups of individuals, and individual businesses shall register taxes concurrently with the deadline for submitting the first tax declaration form. In cases where the business registration authority issues a Business Registration Certificate, households, groups of individuals, and individual businesses must directly register taxes with the tax authority within 10 (ten) working days from the date recorded on the Business Registration Certificate.

4. Individuals paying personal income tax shall register dependents concurrently with the deadline for completing the procedure of declaring tax exemptions according to the laws on personal income tax.

5. Paying agencies shall register taxes for individuals receiving salaries and wages and for the dependents of such individuals once a year, no later than 10 (ten) working days before the deadline for submitting annual personal income tax settlement forms.

Article 7. Documents for Tax Registration

Tax registration documents shall be carried out in accordance with the provisions of Article 23 of the Law on Tax Administration, specifically as follows:

1. Tax registration documents for taxpayers who are economic organizations and other organizations as stipulated in Points b and c Clause 1 Article 2 of this Circular

a) For independent units and managing units, the tax registration documents include:

- The tax registration form number 01-ĐK-TCT and any accompanying schedules (if applicable) issued together with this Circular;

- A copy without certification of the Business Registration Certificate, or Establishment Decision, or equivalent permit issued by the competent authority, or the Business Registration Certificate according to the law of a neighboring country (for organizations of a land-bordering country conducting goods purchase, sale, and exchange at border markets, customs markets, or economic zones in Vietnam).

b) For subordinate units, the tax registration documents include:

- The tax registration form number 02-ĐK-TCT and any accompanying schedules (if applicable) issued together with this Circular;

- A copy without certification of the Certificate of Registration for Subordinate Unit Activities, or Establishment Decision, or equivalent permit issued by the competent authority, or the Business Registration Certificate according to the law of a neighboring country (for organizations of a land-bordering country conducting goods purchase, sale, and exchange at border markets, customs markets, or economic zones in Vietnam).

2. Tax registration documents for taxpayers who are contractors and investors participating in oil and gas contracts as stipulated in Point h Clause 1 Article 2 of this Circular

a) For Operators, Joint Operating Companies, and Joint Ventures, and organizations entrusted by the Government of Vietnam to receive shares of profits from oil fields in overlapping areas (hereinafter referred to as Operators), the tax registration documents include:

- The tax registration form number 01-ĐK-TCT and the schedule for oil and gas contractors number 01-ĐK-TCT-BK05, and the bank account schedule number 01-ĐK-TCT-BK06 issued together with this Circular;

- A copy without certification of the Investment Certificate, or Investment Permit.

b) For oil and gas contractors and investors (including contractors receiving profit shares), the tax registration documents include:

- The tax registration form number 02-ĐK-TCT issued together with this Circular;

c) For the Parent Company - National Oil and Gas Group of Vietnam representing the host country receiving profit shares from oil and gas contracts, the tax registration documents include: The tax registration form number 02-ĐK-TCT issued together with this Circular.

3. For taxpayers who are foreign contractors and sub-contractors registering to pay taxes directly to the tax authorities as stipulated in Point e Clause 1 Article 2 of this Circular, the tax registration documents include:

- The tax registration form number 04-ĐK-TCT and any accompanying schedules (if applicable) 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 Office Registration; or equivalent document issued by the competent authority (if applicable).

4. For taxpayers who are organizations and individuals withholding and remitting taxes on behalf of others as stipulated in Point g Clause 1 Article 2 of this Circular, the tax registration documents include:

- The tax registration form number 04.1-ĐK-TCT issued together with this Circular;

- The schedule of foreign contractors and sub-contractors paying taxes through the Vietnamese party number 04.1-ĐK-TCT-BK (in cases where the Vietnamese party pays taxes on behalf of foreign contractors and sub-contractors).

- A copy of the business cooperation contract (in cases where organizations pay taxes on behalf of individuals under contracts or business cooperation agreements).

5. For taxpayers who are diplomatic missions, consular offices, and representative offices of international organizations in Vietnam as specified in Point đ Clause 1 Article 2 of this Circular, the tax registration dossier includes:

- The tax registration form number 06-ĐK-TCT issued together with this Circular;

- The list of diplomatic staff eligible for VAT refund form number 06-ĐK-TCT-BK01 issued together with this Circular.

6. For taxpayers who are organizations or individuals not subject to tax obligations but entitled to tax refunds (excluding diplomatic missions, consular offices, and representative offices of international organizations in Vietnam) as specified in Point đ Clause 1 Article 2 of this Circular and organizations that do not engage in production or business activities but have tax liabilities as specified in Point d Clause 1 Article 2 of this Circular, the tax registration dossier includes:

The tax registration form number 01-ĐK-TCT issued together with this Circular, wherein the taxpayer only declares items 1, 2, 3, 4, 9, 10, 12, 14, and 15.

7. Tax registration dossier for taxpayers who are households, groups of individuals, and individual businesses as specified in Point i Clause 1 Article 2 of this Circular

a) For taxpayers who are households, groups of individuals, and individual businesses directly registering taxes with the tax authority:

a1) Households, groups of individuals, and individual businesses, except for cases specified in Point a2 of this Clause, the tax registration dossier includes:

- The tax registration form number 03-ĐK-TCT and any accompanying lists (if applicable) issued together with this Circular;

- A certified copy of the Business Registration Certificate for household businesses;

- A certified copy of the Citizen Identity Card or valid Personal Identification Card (for Vietnamese citizens); a certified copy of the valid Passport (for foreign citizens and Vietnamese citizens residing abroad);

a2) Households, groups of individuals, and individual businesses from countries sharing land borders with Vietnam conducting trade activities at border markets, customs markets, and economic zones, the tax registration dossier includes:

- The tax registration form number 03-ĐK-TCT and any accompanying lists (if applicable) issued together with this Circular;

- A certified copy of one of the following valid documents: Border Pass, Cross-border Travel Permit, Passport, or other travel documents issued according to the laws of the neighboring country (for individual businesses);

- A certified copy of the Business Registration Certificate issued by the competent authority of Vietnam (for individual businesses);

- A certified copy of the Business Registration Certificate issued according to the laws of the neighboring country (for household businesses);

a3) In the case where the representative of a household business has been assigned an individual taxpayer identification number, when engaging in business activities, the tax registration dossier includes:

- The tax registration form number 03-ĐK-TCT and any accompanying lists (if applicable) issued together with this Circular. On the form, the individual taxpayer identification number of the household business representative should be recorded;

- A certified copy of the Business Registration Certificate (if available);

b) For taxpayers who are households, groups of individuals, and individual businesses registering taxes through tax declaration forms without having a taxpayer identification number, they must submit one of the following documents or materials along with their first tax declaration form:

b1) Households, groups of individuals, and individual businesses, except for cases specified in Point b2 of this Clause:

- A certified copy of the Business Registration Certificate (if available);

- A certified copy of the Citizen Identity Card or valid Personal Identification Card (for Vietnamese citizens); a certified copy of the valid Passport (for foreign citizens and Vietnamese citizens residing abroad);

b2) Households, groups of individuals, and individual businesses from countries sharing land borders with Vietnam conducting trade activities at border markets, customs markets, and economic zones:

- A certified copy of one of the following valid documents: Border Pass, Cross-border Travel Permit, Passport, or other travel documents issued according to the laws of the neighboring country (for individual businesses);

- A certified copy of the Business Registration Certificate issued by the competent authority of Vietnam (for individual businesses);

- A certified copy of the Business Registration Certificate issued according to the laws of the neighboring country (for household businesses);

8. Tax registration dossier for individual taxpayers registering taxes through tax declaration forms, excluding cases specified in Point b Clause 7 of this Article:

a) For individuals with non-agricultural land tax obligations without a taxpayer identification number, the tax authority will assign a taxpayer identification number upon receipt of the first non-agricultural land tax declaration form.

b) For individuals engaged in real estate transfer transactions without a taxpayer identification number, the tax authority will assign a taxpayer identification number based on the personal information provided in the real estate transfer declaration form.

c) For individuals submitting applications for land use rights and attached assets without a taxpayer identification number, the tax authority will assign a taxpayer identification number based on the personal information provided in the application for land use rights and attached assets.

d) For infrequent tax revenues such as stamp duty on cars, motorcycles, boats, or other infrequent tax revenues without a taxpayer identification number, the tax authority will assign a taxpayer identification number based on the personal information provided in the tax declaration form for tax management purposes.

9. Tax registration dossier for individual taxpayers subject to personal income tax and other types of taxes, excluding individuals specified in Clause 7, Clause 8, and Clause 10 of this Article

a) For individuals directly submitting tax registration forms at the tax authority, the tax registration dossier includes:

- The tax registration form number 05-ĐK-TCT issued together with this Circular;

- A certified copy of the Citizen Identity Card or valid Personal Identification Card (for Vietnamese citizens); a certified copy of the valid Passport (for foreign citizens and Vietnamese citizens residing abroad);

b) For individuals submitting tax registration forms to the income payer:

Individuals provide a power of attorney and personal documents (a certified copy of the Citizen Identity Card or valid Personal Identification Card (for Vietnamese citizens); a certified copy of the valid Passport (for foreign citizens and Vietnamese citizens residing abroad)) to the income payer.

The income payer compiles the tax registration information of the individual onto the consolidated tax registration form for individuals receiving income from salaries and wages through the income payer number 05-ĐK-TH-TCT issued together with this Circular (marking the "Tax Registration" box and filling in all required information) and sending it through the Electronic Portal of the General Department of Taxation.

10. Tax registration dossier for dependents to claim tax deductions for individual income taxpayers as stipulated in Clause 3 Article 2 of this Circular

a) Individual taxpayers subject to personal income tax directly submit tax registration forms for dependents to the tax authority, the tax registration dossier includes:

- The declaration form for registering dependent individuals with income from salaries and wages, model number 20-ĐK-TCT issued together with this Circular (mark the box "Tax Registration" on the declaration form and fill in all required information).

- A copy of the Citizen Identity Card or the People's Police Identity Card that does not require certification (for dependent individuals who are Vietnamese citizens aged 14 years or older) or a valid Birth Certificate (for dependent individuals who are Vietnamese citizens under 14 years old); a copy of the Passport or a valid Birth Certificate that does not require certification (for dependent individuals who are foreign citizens and Vietnamese citizens residing abroad).

b) Individuals subject to personal income tax registration for dependents through the income payer:

The individual submits a power of attorney and copies of the dependent's identification documents (a copy of the Citizen Identity Card or the People's Police Identity Card that does not require certification (for dependent individuals who are Vietnamese citizens aged 14 years or older) or a valid Birth Certificate (for dependent individuals who are Vietnamese citizens under 14 years old); a copy of the Passport or a valid Birth Certificate that does not require certification (for dependent individuals who are foreign citizens and Vietnamese citizens residing abroad)) to the income payer.

The income payer compiles the tax registration dossier for dependents and submits the consolidated tax registration declaration form for individuals with income from salaries and wages through the income payer, model number 20-ĐKT-TH-TCT issued together with this Circular (mark the box "Tax Registration" on the declaration form and fill in all required information) via the General Department of Taxation's electronic portal or on paper.

Article 8. Place of Submission of Tax Registration Dossiers

The place of submission of tax registration dossiers shall be carried out in accordance with the provisions of Article 24 of the Law on Tax Administration, specifically:

1. Economic organizations and units directly subordinate (excluding cooperatives and business associations); contractors, investors participating in oil contracts; foreign contractors submit tax registration dossiers at the Tax Office where their headquarters are located.

2. Enterprises, economic organizations, other organizations, and individuals responsible for withholding and paying on behalf of foreign contractors and subcontractors; organizations paying on behalf of individuals in business contracts and cooperations and organizations and individuals authorized by the tax authority to collect taxes submit tax registration dossiers at the directly managing tax office.

3. Other organizations submit tax registration dossiers at:

a) The Tax Office where the organization has its headquarters for organizations established by central agencies and provincial-level agencies.

b) The District Tax Office where the organization has its headquarters for organizations established by district-level agencies.

4. Individuals who pay personal income tax through the income payer if they authorize the income payer to register tax for themselves and their dependents submit tax registration dossiers at the income payer; the income payer compiles the tax registration declarations of each individual to submit to the directly managing tax office.

5. Individuals subject to personal income tax, individuals who register tax for dependents directly without going through the income payer submit tax registration dossiers at the corresponding places according to the following cases:

a) At the Tax Office where the individual has a permanent residence address in Vietnam for foreign individuals using foreign humanitarian aid and non-refundable aid to purchase goods and services subject to value-added tax in Vietnam for non-refundable aid and humanitarian aid.

b) At the Tax Office directly managing the place where the individual works for resident individuals with income from salaries and wages paid by international organizations, embassies, and consulates in Vietnam but these organizations have not withheld tax.

c) At the Tax Office where the work occurs in Vietnam for resident individuals with income from salaries and wages paid by organizations and individuals from abroad (in cases where the individual does not work in Vietnam).

d) At the District Tax Office where the individual resides (permanent residence or temporary residence).

6. Cooperatives, business associations, households, groups of individuals, and individual businesses register tax at the District Tax Office where the main office is located.

7. Other individuals with obligations to pay state budget submit tax registration dossiers at the District Tax Office where the individual has obligations to the state budget (transfer of real estate, grant of land use rights and attached assets, vehicle registration fee, motorcycle registration fee, boat registration fee, ship registration fee...).

Article 9. Acceptance and Time Limit for Processing Tax Registration Files

1. Acceptance of Tax Registration Files

The acceptance of tax registration files shall be carried out in accordance with Article 25 of the Law on Tax Administration, specifically:

a) For paper-based tax registration files:

The tax officer accepts the file and stamps it with the date of receipt, clearly recording the date of receipt of the file, the number of documents according to the list of tax registration file items for cases where the tax registration file is submitted directly to the tax authority. The tax officer issues a notice of the date to return the tax registration result, the time limit for returning the result must not exceed the number of days stipulated in this Circular. In cases where the tax registration file is sent via postal service, the tax officer stamps the date of receipt of the file and records it in the office's document register.

In the case where the tax registration dossier is sent via postal service, the tax official shall stamp the date of receipt on the dossier and record it in the agency's document register.

The tax officer checks the tax registration file; if additional information is required, the tax authority must notify the taxpayer immediately on the same working day (for files submitted directly at the tax authority); within two working days from the date of receipt of the file (for files sent via postal service).

b) For electronic tax registration files: The acceptance of tax registration files shall be carried out in accordance with Circular No. 110/2015/TT-BTC dated July 28, 2015, issued by the Ministry of Finance, guiding electronic transactions in the field of taxation.

2. Time Limit for Processing Files

Not later than three working days from the date the tax authority receives a complete tax registration file as prescribed by the taxpayer.

Article 10. Issuance of Tax Registration Certificate

The issuance of the tax registration certificate shall be carried out in accordance with Article 26 of the Law on Tax Administration, specifically:

1. Tax Registration Certificate

Enterprises, organizations, households, and individuals engaged in production and business activities as specified in Points b, c, and i Clause 1 Article 2 of this Circular, who have complete tax registration files as prescribed, shall be issued a "Tax Registration Certificate" Form No. 10-MST attached to this Circular by the tax authority.

2. Personal Income Tax Identification Number Certificate

Individuals with income subject to personal income tax (excluding individual businesses), and other individuals with obligations to pay state budget as specified in Points k and l Clause 1 Article 2 of this Circular, who submit complete tax registration files directly to the tax authority as prescribed, shall be issued a "Personal Income Tax Identification Number Certificate" Form No. 12-MST attached to this Circular by the tax authority.

In cases where individuals authorize the income-paying entity to handle tax registration: The tax authority will issue a notification of the list of personal income tax identification numbers for registered individuals through the income-paying entity Form No. 14-MST attached to this Circular either in writing or via the General Department of Taxation's online portal.

The income-paying entity is responsible for notifying each individual of their tax identification number or the reason for not being issued a tax identification number so that individuals can adjust and supplement information to obtain a tax identification number as prescribed.

In cases where individuals authorize the income-paying entity to handle tax registration and individuals also request issuance of a Personal Income Tax Identification Number Certificate through a tax declaration form, the tax authority shall issue a "Personal Income Tax Identification Number Certificate" to the individual.

3. Notification of Tax Identification Number

Organizations and individuals as specified in Points d, đ, e, g, h, and l Clause 1 and Clause 2 Article 2 of this Circular, who have complete tax registration files as prescribed, and households, groups of individuals, and individual businesses lacking certified copies of the Citizen Identity Card or Identity Card for Vietnamese citizens; valid passports for foreign nationals and overseas Vietnamese citizens shall be issued a "Notification of Tax Identification Number" Form No. 11-MST attached to this Circular by the tax authority.

4. Notification of Dependent's Tax Identification Number

Individuals with income subject to personal income tax from salaries and wages who register tax for dependents as specified in Clause 3 Article 2 of this Circular, who submit complete tax registration files directly to the tax authority as prescribed, shall be issued a "Notification of Dependent's Tax Identification Number" Form No. 21-MST attached to this Circular by the tax authority.

In cases where individuals authorize the income-paying entity to handle tax registration for dependents: The tax authority will issue a notification of the list of dependent's tax identification numbers through the income-paying entity Form No. 22-MST attached to this Circular either in writing or via the General Department of Taxation's online portal.

The income-paying entity is responsible for notifying each individual of their tax identification number or the reason for not being issued a tax identification number so that individuals can adjust and supplement information to obtain a tax identification number as prescribed.

Article 11. Reissuing the Tax Registration Certificate

1. When taxpayers lose, tear, damage, or burn their Tax Registration Certificate (including: Tax Registration Certificate, Personal Tax Number Certificate) or Tax Number Notification (including: Tax Number Notification, Dependent Tax Number Notification), they shall submit an application for reissuing the Tax Registration Certificate and Tax Number Notification to the directly managing tax authority, with the following documents: A request for reissuing the Tax Registration Certificate and Tax Number Notification using Form No. 13-MST issued together with this Circular.

2. The tax authority shall reissue the Tax Registration Certificate and Tax Number Notification within two working days from the date of receiving a complete application from the taxpayer in accordance with the regulations.

Section 2. CHANGES TO TAX REGISTRATION INFORMATION

Article 12. Responsibilities, deadlines, and locations for submitting applications to change tax registration information of taxpayers

Changes to tax registration information shall be carried out in accordance with Article 27 of the Law on Tax Administration, specifically:

1. Enterprises shall apply to change tax registration information at the business registration agency in accordance with the Government's Decree on business registration and current regulations. In cases where enterprises or their affiliated units change their business headquarters address leading to a change in the managing tax authority, before registering the change with the business registration agency, the enterprise must notify the change and complete related tax procedures with the directly managing tax authority in accordance with Clause 2 of Article 13 of this Circular.

2. Economic organizations, other organizations, households, groups of individuals, individual businesses, and other individuals who have registered taxes with the tax authority, when there is a change in any of the information on the tax registration declaration form or the attached schedule, must submit an application to change tax registration information to the directly managing tax authority within ten working days from the date the information change occurs.

a) In cases where taxpayers change their business headquarters address leading to a change in the managing tax authority, within ten working days from the date of receipt of the Taxpayer Transfer Notification (Form No. 09-MST issued together with this Circular) from the transferring tax authority, the taxpayer must register with the receiving tax authority.

b) For taxpayers who are households, groups of individuals, individual businesses, and other individuals changing tax registration information through tax declaration forms, they must report to the directly managing tax authority. The tax authority will update the changed information based on the tax declaration forms submitted by households and individuals.

c) For individual taxpayers who authorize income-paying agencies to handle tax registration, when changing personal and dependent tax registration information, they must report to the income-paying agency. The income-paying agency is responsible for compiling and submitting the changed information of authorized individuals to the directly managing tax authority once a year, no later than ten working days before the deadline for submitting annual individual income tax settlement declarations.

d) For individuals generating taxable income subject to individual income tax (excluding individual businesses) who change their address leading to a change in the managing tax authority, they need not go through the transfer procedure but only need to register changes to their tax registration information.

3. Enterprises, economic organizations, other organizations, and individuals with substituted tax numbers, when changing tax registration information, the corresponding information of the substituted tax number will be automatically updated by the Tax Registration Application System according to the taxpayer's tax number. Procedures for transferring tax obligations related to substituted tax numbers will be conducted similarly and simultaneously with the taxpayer's tax obligation transfer procedures.

Article 13. Documents for Changing Tax Registration Information

1. Taxpayers who are economic organizations, other organizations, households, groups of individuals, business individuals, and other individuals changing tax registration information without altering the tax administration authority.

a) Cases of changing tax registration information without altering the tax administration authority:

a1) Economic organizations, other organizations, households, groups of individuals, business individuals, and other individuals changing tax registration information except for the head office address.

a2) Economic organizations, other organizations managed by the Provincial Tax Department changing their head office address within the same province or centrally-administered city.

a3) Economic organizations, other organizations, households, groups of individuals, business individuals managed by the District Tax Office changing their head office address within the same district, county, or centrally-administered city within a province.

b) Documents for Changing Tax Registration Information:

b1) For taxpayers who are economic organizations, other organizations (including affiliated units), the documents include:

- The Tax Registration Information Adjustment Declaration Form No. 08-MST issued together with this Circular;

- A certified copy of the Business License or Certificate of Operation Registration of Affiliated Units, or Establishment Decision, or equivalent permit issued by the competent authority if there is a change in the tax registration information on these documents.

b2) For taxpayers who are households, groups of individuals, business individuals (changing tax registration information directly with the tax authority), the documents include:

- The Tax Registration Information Adjustment Declaration Form No. 08-MST issued together with this Circular;

- A certified copy of the Business Registration Certificate if there is a change in the tax registration information on this certificate;

- A certified copy of the Citizen Identity Card or Validity Period Resident Identity Card (for individuals with Vietnamese nationality); a certified copy of the Validity Period Passport (for individuals with foreign nationality and Vietnamese living abroad) if there is a change in the tax registration information on these documents.

c) For taxpayers who are individuals generating income subject to personal income tax, excluding business individuals:

c1) Individuals changing tax registration information directly with the tax authority, the documents include:

- The Tax Registration Information Adjustment Declaration Form No. 08-MST issued together with this Circular to change information for the taxpayer individual and dependents;

- A certified copy of the Citizen Identity Card or Validity Period Resident Identity Card (for individuals with Vietnamese nationality); Validity Period Passport (for individuals with foreign nationality and Vietnamese living abroad) if there is a change in the tax registration information on these documents.

- A certified copy of the Citizen Identity Card or Validity Period Resident Identity Card (for dependents aged 14 years or older with Vietnamese nationality) or Birth Certificate (for dependents under 14 years old with Vietnamese nationality); a certified copy of the Validity Period Passport or Validity Period Birth Certificate (for individuals with foreign nationality and Vietnamese living abroad) if there is a change in the tax registration information on these documents.

c2) Individuals changing tax registration information through the income payer

- In the case of changing information for the taxpayer individual:

The individual sends a certified copy of the relevant documents with changed information related to tax registration to the income payer. The income payer prepares the Combined Income Tax Registration Declaration Form for individuals earning income from salaries and wages through the income payer, Form No. 05-ĐK-TH-TCT issued together with this Circular. On the declaration form, mark the box "Change in Tax Registration Information" and record the changed tax registration information.

- In the case of changing information for dependents:

The individual sends a certified copy of the relevant documents with changed information related to tax registration of dependents to the income payer. The income payer prepares the Combined Income Tax Registration Declaration Form for dependents of individuals earning income from salaries and wages through the income payer, Form No. 20-ĐK-TH-TCT issued together with this Circular. On the declaration form, mark the box "Change in Tax Registration Information" and record the changed tax registration information.

2. Cases where taxpayers who are enterprises, organizations (including affiliated units), households, groups of individuals, business individuals change their head office address leading to a change in the tax administration authority.

a) Cases of changing tax registration information leading to a change in the tax administration authority, including:

a1) Enterprises, economic organizations, other organizations, households, groups of individuals, business individuals changing their head office address to another province or centrally-administered city;

a2) Enterprises, economic organizations, other organizations, households, groups of individuals, business individuals managed by the District Tax Office changing their head office address within the same province or centrally-administered city but in a different district, county, or centrally-administered city within a province;

a3) Individuals generating income subject to personal income tax (excluding business individuals) changing their address within the same province or centrally-administered city but in a different district, county, or centrally-administered city or changing their head office address to another province or centrally-administered city.

b) Documents for Changing Tax Registration Information:

b1) For enterprises, economic organizations, other organizations, households, groups of individuals, business individuals

- At the tax authority where the taxpayer is transferring from:

+ For enterprises, the documents include: The Tax Registration Information Adjustment Declaration Form No. 08-MST issued together with this Circular;

+ For economic organizations, other organizations, the documents include:

(i) The Tax Registration Information Adjustment Declaration Form according to Form No. 08-MST issued together with this Circular;

(ii) A certified copy of the Business License or Certificate of Operation Registration, or Certificate of Registration of Affiliated Units, or Establishment Decision, or equivalent permit issued by the competent authority at the new address.

For households, groups of individuals, and individual businesses, the file includes:

(i) The Tax Registration Information Adjustment Declaration Form No. 08-MST issued together with this Circular;

(ii) A copy without certification of the Business Registration Certificate with changes to tax registration information on the Tax Registration Certificate or notification of taxpayer identification number (if applicable);

(iii) A copy without certification of the Citizen Identity Card or valid Personal Identification Card (for Vietnamese citizens); a copy without certification of the valid passport (for foreign nationals and Vietnamese residing abroad) if there are changes to the tax registration information on these documents.

At the tax authority where the taxpayer transfers to:

For enterprises: Enterprises shall register at the business registration authority in accordance with the Enterprise Law, Decree No. 78/2015/NĐ-CP dated September 14, 2015 of the Government, and guiding documents.

For economic organizations, other organizations, households, groups of individuals, and individual businesses, the file includes:

(i) Notification of taxpayer's transfer to another location according to Form No. 09-MST issued together with this Circular, issued by the tax authority where the taxpayer transferred from;

(ii) A copy without certification of the Business Registration Certificate (for households, groups of individuals, and individual businesses required to register for business operations in accordance with regulations) or the License for Establishment and Operation or equivalent license issued by the competent authority at the new address.

b2) Individuals who generate income subject to personal income tax (excluding individual businesses): The file for changing address information is similar to the file for changing tax registration information for individuals as stipulated in Point c Clause 1 of this Article.

3. Changing tax registration information for investors when transferring equity in an economic organization or transferring rights under a petroleum contract, the file includes: The Tax Registration Information Adjustment Declaration Form No. 08-MST issued together with this Circular.

Article 14. Acceptance of Files for Changing Tax Registration Information

1. For paper files for changing tax registration information

The tax officer accepts and stamps the tax registration application file, clearly noting the date of receipt of the file and the name of the document according to the list of tax registration application documents. 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 specified in this Circular.

In the case where the tax registration dossier is sent via postal service, the tax official shall stamp the date of receipt on the dossier and record it in the agency's document register.

The tax officer checks the tax registration file; if additional information is required, the tax authority must notify the taxpayer immediately on the same working day (for files submitted directly at the tax authority); within two working days from the date of receipt of the file (for files sent via postal service).

2. For electronic tax registration files

The acceptance of files for changing tax registration information is carried out in accordance with Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance guiding electronic transactions in the field of taxation.

Article 15. Processing Files for Changing Tax Registration Information and Returning Results

1. In cases where taxpayers change tax registration information that is not recorded on the Tax Registration Certificate or Notification of Taxpayer Identification Number (except for the case stipulated in Clause 3 of this Article)

Within two working days from the date of receiving the complete file for changing tax registration information from the taxpayer, the direct managing tax authority of the taxpayer is responsible for updating the changed information into the Tax Registration Application System.

2. In cases where taxpayers change information on the Tax Registration Certificate or Notification of Taxpayer Identification Number

Within three working days from the date of receiving the complete file for changing tax registration information from the taxpayer, the direct managing tax authority of the taxpayer is responsible for updating the changed information into the Tax Registration Application System. Simultaneously, the tax authority reissues the Tax Registration Certificate or Notification of Taxpayer Identification Number to the taxpayer. Previously issued documents will no longer be valid.

3. In cases where taxpayers change their business headquarters address leading to a change in the managing tax authority

a) Taxpayers change their business headquarters address to another province or centrally-administered city:

a1) At the tax authority where the taxpayer transfers from:

The taxpayer is responsible for fulfilling tax obligations before changing the business headquarters address to another province or centrally-administered city in accordance with Clause 2, Article 8 of Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

The transferring tax authority verifies the tax obligations up to the date of changing the business headquarters address with the taxpayer, prepares the Notification of Taxpayer's Transfer Location Form No. 09-MST issued together with this Circular, sends one copy to the taxpayer and one copy to the tax authority where the taxpayer transfers to to notify about the taxpayer's tax obligation fulfillment status in accordance with Clause 2, Article 8 of Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government.

The time limit for processing the file for changing tax registration information by the tax authority: Not later than ten working days from the date the tax authority receives the complete tax registration application file in accordance with the taxpayer's regulations.

a2) At the tax authority where the taxpayer transfers to:

The tax authority where the taxpayer transfers to, based on the taxpayer's transfer location file, and the changed business headquarters address information from the business registration authority (for enterprises), updates the taxpayer's tax registration information in the Tax Registration Application System to continue managing the taxpayer.

b) Taxpayers managed by the Tax Revenue Office change their business headquarters address within the same province or centrally-administered city but in different districts or towns:

b1) At the tax authority where the taxpayer transfers from:

The tax authority where the taxpayer transfers from verifies the tax obligations up to the date of changing the business headquarters address with the taxpayer, prepares the Notification of Taxpayer's Transfer Location Form No. 09-MST issued together with this Circular, sends one copy to the taxpayer and one copy to the tax authority where the taxpayer transfers to to notify about the taxpayer's tax obligation fulfillment status.

The time limit for processing the file for changing tax registration information by the tax authority: Not later than ten working days from the date the tax authority receives the complete tax registration application file in accordance with the taxpayer's regulations.

b2) At the tax authority where the taxpayer transfers to:

The tax authority at the place where the taxpayer has transferred shall base on the file transferring the taxpayer's location, information on changes in the business registration agency's office address (for businesses), update the taxpayer's tax registration information on the Tax Registration Application System to continue managing the taxpayer.

c) Handling for taxpayers who have completed the transfer of location at the departure tax authority but have not proceeded with procedures at the receiving tax authority:

Within 10 (ten) working days from the date the tax authority at the departure place issues the Notification of Taxpayer's Location Transfer form number 09-MST issued together with this Circular, if the taxpayer does not proceed with the location transfer, they must send a written document to both the tax authority at the departure place and the receiving place, stating the reasons and requesting to continue operating in the old area.

After 10 (ten) working days from the date the Notification of Taxpayer's Location Transfer issued by the tax authority at the departure place is issued, if the taxpayer does not proceed with procedures at the receiving tax authority or does not send a written document to the tax authority at the departure place and the receiving place requesting not to implement the change of office address, the tax authority at the receiving place will send a written request for the taxpayer to explain. If within 10 (ten) working days from the date the tax authority sends the notification requesting explanation, the taxpayer does not provide a written explanation, the tax authority at the receiving place will issue the Notification of Taxpayer Not Operating at Registered Address form number 16/TB-ĐKT issued together with this Circular, change the status to "Taxpayer Not Operating at Registered Address" and send it to relevant state agencies as stipulated in Article 19 of this Circular.

Section 3. TERMINATION OF EFFECTIVENESS OF TAX CODE, RESTORATION OF TAX CODE, TEMPORARY SUSPENSION OF BUSINESS

Article 16. Cases, deadlines, and locations for submitting applications to terminate the effectiveness of the tax code

The termination of the effectiveness of the tax code as prescribed in Article 29 of the Law on Tax Administration, specifically:

1. Cases of terminating the effectiveness of the tax code

a) For enterprises:

- Enterprises cease operations or dissolve, go bankrupt;

- Enterprises have their Business Registration Certificate revoked;

- Reorganization of enterprises (splitting, separating, merging, consolidating);

b) For economic organizations, other organizations, households, groups of individuals, individual traders:

- Economic organizations, other organizations cease operations; households, groups of individuals, individual traders cease trading activities.

- Economic organizations, other organizations have their establishment and operation permits, or equivalent permits revoked due to violations of the law; households, groups of individuals, individual traders have their Business Registration Certificates revoked due to violations of the law.

- Reorganization of economic organizations (splitting, merging, consolidating), conversion of organizational structure from subordinate units to independent units or vice versa, or from subordinate units of one management unit to subordinate units of another management unit.

- Economic organizations, other organizations are issued a Notification of Taxpayer Not Operating at Registered Address by the tax authority for over one year and have not registered to resume operations.

- Contractors, investors participating in oil contracts when the contract ends or transfers all rights to participate in the oil contract.

- Foreign contractors when the contract ends.

c) For subordinate units:

- Subordinate units have a Decision to Cease Operations issued by the main management unit.

- Subordinate units have their tax code effectiveness terminated when the main management unit terminates its tax code effectiveness.

- Subordinate units have their establishment and operation permits, or equivalent permits revoked according to the law.

d) For non-trading individuals:

Individuals die, disappear, or lose civil capacity according to the law.

2. Principles for terminating the effectiveness of the tax code

a) Terminating the effectiveness of the tax code is a procedure by which the tax authority determines that the tax code no longer has value in the Tax Registration Application System. The tax authority will reclaim the Tax Registration Certificate or the Notification of Tax Code and publicly announce the termination of the tax code's effectiveness.

b) The tax code cannot be used in economic transactions from the date the tax authority terminates the tax code's effectiveness as prescribed in Article 29 of the Law on Tax Administration.

c) Economic organizations, other organizations, after terminating the effectiveness of the tax code, if they resume operations, must re-register for tax to obtain a new tax code. The previously terminated tax code cannot be reused.

d) Households, groups of individuals, individual traders, when ceasing trading activities, the termination of the tax code's effectiveness only applies to the trading activities of these entities. The tax code of the representative of the household business will not be terminated and can be used to fulfill the individual's tax obligations.

đ) Before submitting dissolution documents to the business registration agency according to the Enterprise Law, Decree 78/2015/NĐ-CP dated September 14, 2015 of the Government, Circular No. 20/2015/TT-BKHĐT dated December 1, 2015 of the Ministry of Planning and Investment, enterprises must submit documents to the directly managing tax authority as stipulated in Clause 3, Article 202 of the Enterprise Law (in cases of self-dissolution) or Clause 2, Article 203 of the Enterprise Law (in cases of dissolution due to revocation of the Business Registration Certificate or by court decision) to complete tax obligations with the tax authority.

e) When enterprises, economic organizations, other organizations, and individuals terminate the effectiveness of the tax code, they must simultaneously handle the termination of the effectiveness of the substitute tax code.

g) If the taxpayer who is the main management unit terminates the effectiveness of the tax code, subordinate units will also have their tax codes terminated according to regulations.

3. Obligations that taxpayers must complete before terminating the effectiveness of the tax code

a) For enterprises, economic organizations, other organizations, contractors, investors participating in oil contracts, foreign contractors:

- The taxpayer submits the Report on the Use of Invoices as prescribed by the law on invoices;

- The taxpayer fulfills the tax payment obligation as prescribed in Article 41 and Article 42 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry of Finance;

- In cases where the managing entity has subordinate entities, all subordinate entities must complete the procedures to terminate the effect of the tax identification number before the managing entity terminates its own tax identification number.

b) For households, groups of individuals, and individual businesses:

- The taxpayer submits a report on the use of invoices as prescribed by the law on invoices if the household, group of individuals, or individual business uses invoices;

- The taxpayer fulfills the tax payment obligation as prescribed in Article 40, Article 41, and Article 43 of Circular No. 156/2013/TT-BTC dated November 6, 2013, issued by the Ministry of Finance.

4. Time limit and place for submitting the application to terminate the effect of the tax identification number

a) For enterprises: The termination of the effect of the tax identification number of an enterprise shall be carried out by the tax authority concurrently with the deadline for the business registration agency to update the legal status of the enterprise (dissolution) in the National Business Registration Database.

b) For economic organizations, other organizations, contractors, investors participating in oil contracts, foreign contractors, households, groups of individuals, and individual businesses:

The taxpayer is responsible for submitting the application to terminate the effect of the tax identification number within ten working days from the date of the document terminating operations (for economic organizations, other organizations, households, groups of individuals, and individual businesses, except for households, groups of individuals, and individual businesses that have not been granted a Business Registration Certificate) or the date of contract expiration or cessation of operations to the directly managing tax authority to process the termination of the effect of the tax identification number.

Article 17. Documents for Terminating the Effect of the Tax Identification Number

1. For Economic Organizations, Other Organizations

a) For the Managing Entity, the documents include:

- A request to terminate the effect of the tax identification number in the form number 24/ĐK-TCT issued together with this Circular;

- The original Tax Registration Certificate or Notification of Tax Identification Number; or a letter explaining the loss of the Tax Registration Certificate or Notification of Tax Identification Number;

- An unnotarized copy of the Decision to Dissolve, or the Decision to Initiate Bankruptcy Proceedings, or the Decision to Liquidate, or the Merger Contract, or the Merger Agreement, or the Decision to Revoke the Business Registration Certificate by the competent authority, or the Notice of Cessation of Operations;

- A confirmation document of the completion of tax obligations related to import and export activities by the General Department of Customs if the organization engages in import and export activities.

In cases where the managing entity has subordinate entities that have been assigned a thirteen-digit tax identification number, the managing entity must issue a notice of cessation of operations to the subordinate entities to require them to complete the procedures to terminate the effect of their tax identification number with the directly managing tax authority before the managing entity terminates its own tax identification number.

b) For Subordinate Entities, the documents include:

- A request to terminate the effect of the tax identification number in the form number 24/ĐK-TCT issued together with this Circular;

- The original Tax Registration Certificate or Notification of Tax Identification Number; or a letter explaining the loss of the Tax Registration Certificate or Notification of Tax Identification Number;

- An unnotarized copy of the Decision to Terminate Operations of the Subordinate Entity, or the Notice of Cessation of Operations issued by the Managing Entity, or the Decision to Revoke the Business Registration Certificate of the Subordinate Entity by the competent authority;

- A confirmation document of the completion of tax obligations related to import and export activities by the General Department of Customs if the organization engages in import and export activities.

2. For Contractors, Investors Participating in Oil Contracts, Foreign Contractors

- A request to terminate the effect of the tax identification number in the form number 24/ĐK-TCT issued together with this Circular;

- The contract termination agreement (if applicable) or the document regarding the transfer of the entire share participation in the oil contract for investors participating in oil contracts;

- A confirmation document of the completion of tax obligations related to import and export activities by the General Department of Customs if the organization engages in import and export activities.

3. For Households, Groups of Individuals, Individual Businesses, the documents include:

- A request to terminate the effect of the tax identification number in the form number 24/ĐK-TCT issued together with this Circular;

- The original Tax Registration Certificate or Notification of Tax Identification Number; or a letter explaining the loss of the Tax Registration Certificate or Notification of Tax Identification Number;

- An unnotarized copy of the Decision to Revoke the Business Registration Certificate for households, groups of individuals, and individual businesses (if applicable).

4. For Enterprises

The enterprise's documents to complete tax obligations with the tax authority before the enterprise processes dissolution at the business registration agency are as follows:

a) In cases of self-dissolution, the documents include:

- The Dissolution Decision;

- The Minutes of the Meeting;

- A confirmation document of the completion of tax obligations related to import and export activities by the General Department of Customs if the enterprise engages in import and export activities.

b) In cases of dissolution due to revocation of the Enterprise Registration Certificate or by court decision, the documents include:

- The Dissolution Decision;

- A copy of the Decision to Revoke the Enterprise Registration Certificate or the Court Decision that has taken effect;

- A confirmation document of the completion of tax obligations related to import and export activities by the General Department of Customs if the enterprise engages in import and export activities.

Article 18. Processing of tax code termination files and delivering results

1. Processing of tax code termination files in cases of dissolution or cessation of operations

a) For enterprises, economic organizations, and other organizations:

- Within two working days from the date the tax authority receives the tax code termination file of the taxpayer, the tax authority must issue the Notice of Taxpayer Ceasing Operations and Currently Processing Tax Code Termination Procedures form number 17/TB-ĐKT issued together with this Circular to the taxpayer. At the same time, change the status of the taxpayer and their subordinate units to the status "Taxpayer has ceased operations but has not yet completed tax code termination procedures" on the Tax Registration Application System.

- Within three working days from the date the taxpayer has fulfilled their tax obligations with the tax authority and customs office or the tax authority completes the transfer of all tax obligations of subordinate units to the managing unit according to regulations, the tax authority shall issue the Notice of Taxpayer Terminating Effectiveness of Tax Code form number 18/TB-ĐKT issued together with this Circular to the taxpayer (except for enterprise taxpayers).

- The managing unit is responsible for fulfilling the tax obligations of subordinate units with the tax authority managing those subordinate units after terminating the effectiveness of the tax code of the subordinate units.

- In case the managing unit submits the tax code termination file but subordinate units have not yet completed the tax code termination procedures, the tax authority managing the managing unit is responsible for notifying the managing unit, subordinate units, and the tax authority directly managing the subordinate units. Subordinate units must complete the tax code termination procedures before the managing unit terminates its tax code.

- After the managing unit ceases operations, if subordinate units continue to operate, they must register taxes with the tax authority directly managing them to obtain a new tax code or convert according to Article 23 of this Circular. If the managing unit has terminated the effectiveness of the tax code while subordinate units still use the thirteen-digit tax code based on the managing unit's tax code, it will be considered as using an illegal tax code.

b) For households, groups of individuals, and individual businesses:

- Within two working days from the date the tax authority receives the tax code termination file of the household, group of individuals, or individual business taxpayer, the tax authority must issue the Notice of Taxpayer Ceasing Operations and Currently Processing Tax Code Termination Procedures form number 17/TB-ĐKT issued together with this Circular to the taxpayer. At the same time, change the status of the taxpayer to the status "Taxpayer has ceased operations but has not yet completed tax code termination procedures" on the Tax Registration Application System for business activities.

- The tax authority issues the Notice of Taxpayer Terminating Effectiveness of Tax Code form number 18/TB-ĐKT issued together with this Circular for business production and operation activities within three working days from the date the household, group of individuals, or individual business completes their tax obligations.

After terminating the effectiveness of the business activity tax code, the tax code of the representative of the business household can still be used to fulfill tax obligations for the individual.

In cases where households, groups of individuals, or individual businesses in industries that do not require a Business Registration Certificate, when the representative's tax code terminates its effectiveness, the tax codes of the business locations will not be terminated.

2. Processing of tax code termination files in cases of restructuring enterprises, economic organizations, and other organizations (splitting, merging, consolidating)

a) For enterprises:

The direct-managing tax authority of the enterprise being split, merged, or consolidated, upon receiving the notice of the enterprise ceasing to exist from the business registration agency, if the enterprise has not fulfilled its tax obligations, shall transfer all tax obligations of the enterprise being split, merged, or consolidated to the newly formed enterprise. The new enterprise is responsible for settling taxes and fulfilling the tax obligations of the enterprise being split, merged, or consolidated according to the Law on Tax Administration.

b) For economic organizations and other organizations:

The direct-managing tax authority of economic organizations and other organizations being split, merged, or consolidated, upon receiving the tax code termination file of the economic organization and other organization, shall require the organization to fulfill its tax obligations according to Clause 42 of Circular No. 156/2013/TT-BTC dated November 6, 2013, of the Ministry of Finance before the tax authority issues the Notice of Taxpayer Terminating Effectiveness of Tax Code form number 18/TB-ĐKT issued together with this Circular.

3. For deceased, missing, or incapacitated individuals

In cases where the taxpayer is an individual who has died, gone missing, or lost civil capacity according to the law, the tax authority bases on relevant documents from authorized agencies confirming the death, disappearance, or loss of civil capacity of the individual to terminate the effectiveness of the taxpayer's tax code according to regulations. Annually, the tax authority is responsible for coordinating with authorized agencies in the area to determine individuals who have died, gone missing, or lost civil capacity according to the law to terminate the effectiveness of the taxpayer's tax code.

4. Terminating the effectiveness of the tax code in cases where the taxpayer has had their Business Registration Certificate, Establishment and Operation License, or equivalent license revoked due to violation of the law

When the tax authority receives the Decision to revoke the Business Registration Certificate or the License for Establishment and Operation or an equivalent document from the competent authority, the tax authority must require the taxpayer to complete procedures to terminate the effect of the taxpayer identification number with the tax authority in accordance with the regulations. The tax authority updates information about the taxpayer's status as a taxpayer who has ceased operations and is processing termination of the taxpayer identification number on the Tax Registration Application System and notifies the taxpayer according to Form No. 17/TB-ĐKT to request the taxpayer to complete the procedures to terminate the effect of the taxpayer identification number in accordance with this Circular.

Article 19. Taxpayers Not Operating at Registered Address

1. The tax authority shall conduct on-site verification to determine that the taxpayer is not operating at the registered address in one of the following cases:

a) Beyond the deadline for submitting tax declaration and tax report forms as prescribed by laws on taxation and tax administration, the tax authority has applied tax management measures but the taxpayer still fails to submit tax declaration and tax report forms. Specifically:

- After the submission deadline, if the taxpayer has not submitted the tax declaration and tax report forms, the tax authority shall issue and send a Notice requiring submission of tax declaration and tax report forms within five working days from the end date of the submission period for tax declarations and reports. In the case where the taxpayer performs electronic tax declaration, the notice will be sent through the General Department of Taxation’s Electronic Portal.

- Five working days after the date the tax authority sends the notice, if the taxpayer still has not submitted the tax declaration and tax report forms, the tax authority will send a second notice. In the case where the taxpayer performs electronic tax declaration, the notice will be sent through the General Department of Taxation’s Electronic Portal, and simultaneously sent to the taxpayer via postal service at the registered business address.

- Five working days after sending the second notice, if the taxpayer still has not submitted the tax declaration and tax report forms, the tax authority shall conduct on-site verification of the taxpayer's operation at the registered address.

b) If postal services return tax-related documents sent by the tax authority due to no recipient or non-existent address (Decisions, Documents, Notices...), the tax authority shall conduct on-site verification of the taxpayer's operation at the registered address.

c) If the tax authority receives written information provided by organizations or individuals regarding the taxpayer not operating at the registered address, the tax authority shall conduct on-site verification of the taxpayer's operation at the registered address.

d) If the competent state management agency sends a document to the tax authority notifying that the taxpayer is not operating at the registered address, the tax authority shall conduct on-site verification of the taxpayer's operation at the registered address.

2. The tax authority shall complete on-site verification of the taxpayer's operation at the registered address within five working days from the date when the situations requiring verification under Clause 1 of this Article arise.

a) In the case where the verification result shows that the taxpayer is still operating at the registered address, the taxpayer must sign to confirm the Verification Record of the Taxpayer's Operational Status at the Registered Address Form No. 15/BB-BKD issued together with this Circular, and the taxpayer must fulfill all tax obligations and requirements of the tax authority as prescribed by law.

b) In the case where the verification result shows that the taxpayer is not operating at the registered address, the tax authority shall cooperate with local authorities (People's Committee of the commune, public security agencies in the area) to prepare the Verification Record of the Taxpayer's Operational Status at the Registered Address Form No. 15/BB-BKD issued together with this Circular. The tax authority shall issue the Notice of Non-Operation of the Taxpayer at the Registered Address Form No. 16/TB-ĐKT issued together with this Circular within three working days from the date recorded on the record, and simultaneously update the status "Taxpayer not operating at the registered address" in the Tax Registration Application System.

The notice shall be sent to the taxpayer (at the tax notification receipt address registered; the address of: the legal representative of the taxpayer, the owner of a private enterprise, the chairman of the board of directors of a limited liability company; the taxpayer's email address registered with the tax authority for online tax declaration submissions - if applicable) and relevant state management agencies (customs office; business registration agency; prosecution agency; public security agency; market management agency in the area; agency issuing establishment and operation licenses) on the same working day or no later than the start of the next working day from the date of signing the notice. In the case where the tax authority and relevant state management agencies have established rules for exchanging information electronically, the notice shall be sent in accordance with the provisions of such rules. In the case where the taxpayer is a subordinate unit, the notice shall be simultaneously sent to the managing unit.

The tax authority shall cooperate with authorized state agencies to handle taxpayers not operating at the registered address in accordance with the Enterprise Law, the Tax Administration Law, and guiding documents.

3. In the case where the taxpayer is a managing unit falling under one of the categories recognized as not operating at the registered address as stipulated in Clause 1 of this Article has subordinate units, then:

a) The tax authority managing the principal entity must notify subordinate entities about the recognition that the principal entity is not operating at the registered address using form number 26/TB-ĐKT issued together with this Circular, no later than three (3) working days from the date when the circumstances requiring on-site verification of the principal entity's operations at the registered address arise, as stipulated in Clause 1 of this Article, to alert subordinate entities.

b) When issuing a Notice of Non-Operation at Registered Address as provided for in Clause 2 of this Article, the tax authority shall simultaneously send it to both the principal entity and subordinate entities. Subordinate entities will be updated in the Tax Registration Application System regarding their non-operation status at the registered address from the date the tax authority issues the notice.

4. Taxpayers who violate regulations concerning the use of taxpayer identification numbers under relevant laws shall be subject to such violations. One year after the issuance of the Notice of Non-Operation at Registered Address by the tax authority, the tax authority shall terminate the effectiveness of the taxpayer identification number according to Articles 16 and 17 of this Circular, or cooperate with the business registration agency to revoke the Business Registration Certificate in accordance with Point 1c of Article 211 of the Enterprise Law.

Article 20. Restoration of Taxpayer Identification Number

1. Circumstances for Restoring Taxpayer Identification Number

a) An economic organization or other organization whose establishment and operation permit or equivalent permit has been revoked by an authorized authority, and whose taxpayer identification number was terminated according to regulations, but subsequently the authorized authority issued a document revoking the revocation of the establishment and operation permit or equivalent permit.

b) A business, economic organization, other organization, household, group of individuals, or individual business operator whose tax authority has issued a Notice of Non-Operation at Registered Address but the business registration authority has not yet issued a Decision to Revoke the Business Registration Certificate or Household Business Registration Certificate, and other state management agencies have not yet issued a document revoking the establishment and operation permit or equivalent permit; the taxpayer requests the tax authority to restore the taxpayer identification number and commits to paying all tax obligations to the state budget and complying with administrative penalties for tax violations.

c) An economic organization, other organization, household, group of individuals, or individual business operator who has submitted a dossier to terminate the effectiveness of the taxpayer identification number to the tax authority but has not received a Notice of Termination of Effectiveness of Taxpayer Identification Number from the tax authority, and requests to resume operations.

d) The tax authority determines that the taxpayer does not fall under the category of taxpayers whose taxpayer identification number must be terminated due to an error by the tax authority.

2. Dossier for Requesting Restoration of Taxpayer Identification Number

a) In cases where an economic organization or other organization requests restoration of the taxpayer identification number because an authorized authority has issued a document revoking the revocation of the establishment and operation permit or equivalent permit.

The documents include:

- A request for restoration of the taxpayer identification number using form number 25/ĐK-TCT issued together with this Circular;

- A copy without certification of the document revoking the revocation of the establishment and operation permit or equivalent permit issued by the authorized authority.

b) In cases where a business, economic organization, other organization, household, group of individuals, or individual business operator requests restoration of the taxpayer identification number after the tax authority has issued a Notice of Non-Operation at Registered Address and there is no Decision to Revoke the Business Registration Certificate or Household Business Registration Certificate, or a document revoking the establishment and operation permit or equivalent permit issued by a related state agency.

The dossier includes: A request for restoration of the taxpayer identification number using form number 25/ĐK-TCT issued together with this Circular.

c) In cases where an economic organization, other organization, household, group of individuals, or individual business operator requests restoration of the taxpayer identification number after submitting a dossier to terminate the effectiveness of the taxpayer identification number to the tax authority but has not received a Notice of Termination of Effectiveness of Taxpayer Identification Number from the tax authority, the taxpayer requests to resume operations.

The dossier includes: A request for restoration of the taxpayer identification number using form number 25/ĐK-TCT issued together with this Circular.

3. Processing Restoration of Taxpayer Identification Number and Providing Results

a) Within three (3) working days from the date the tax authority receives the taxpayer's dossier requesting restoration of the taxpayer identification number as specified in Point a of Clause 2 of this Article, or immediately upon discovering that the termination of the taxpayer identification number was erroneous due to a tax authority error as stipulated in Point d of Clause 2 of this Article, the tax authority shall carry out the following actions:

- Issue a Notice of Restoration of Taxpayer Identification Number using form number 19/TB-ĐKT issued together with this Circular, and send it to the taxpayer.

- Reprint the Tax Registration Certificate or Taxpayer Identification Number Notice for the taxpayer if the taxpayer had previously submitted the original to the tax authority as part of the dossier to terminate the effectiveness of the taxpayer identification number.

The tax authority shall update the taxpayer's taxpayer identification number status in the Tax Registration Application System on the same working day or no later than the start of the next working day from the date of issuance of the Notice of Restoration of Taxpayer Identification Number.

b) Within ten (10) working days from the date of receipt of the document requesting restoration of the taxpayer's tax code number as provided for in Point b Clause 2 Article of this Provision, the tax authority shall prepare a list of outstanding tax declaration files, the situation of invoice usage, the amount of outstanding taxes, fines, and late payment fees (if any), and implement penalties for violations of tax and invoice laws according to regulations, while simultaneously conducting on-site verification at the business address registered by the taxpayer and preparing a Verification Report on the taxpayer's operational status at the registered address (the taxpayer must sign to confirm the Verification Report), and the taxpayer must fulfill all tax obligations and requirements set forth by the tax authority in accordance with the law.

Within three (3) working days from the date the taxpayer fully complies with administrative violations related to taxes and invoices, pays off all outstanding tax amounts, fines, and late payment fees (if any), the tax authority shall carry out the following actions:

- Prepare the Notification of Restoration of Tax Code Number for the taxpayer in Form No. 19/TB-ĐKT issued together with this Circular and send it to the taxpayer.

- Reprint the Tax Registration Certificate or Taxpayer Identification Number Notice for the taxpayer if the taxpayer had previously submitted the original to the tax authority as part of the dossier to terminate the effectiveness of the taxpayer identification number.

The Notification of Restoration of Tax Code Number for the taxpayer shall be sent to the taxpayer (at the address for receiving tax notifications registered; the address of the legal representative of the taxpayer, the owner of a private enterprise, the chairman of the board of members of a limited liability company; the taxpayer's registered email address for submitting tax declaration forms online - if any); the agency issuing the Business Registration Certificate, the People's Procuracy, the police agency within the jurisdiction; the agency issuing the License for Establishment and Operation immediately on the day of issuance or no later than the beginning of the next working day from the date of issuance of the Notification, and simultaneously update the status of the taxpayer's tax code number in the Tax Registration Application System.

c) Within ten (10) working days from the date of receipt of the document requesting restoration of the taxpayer's tax code number as provided for in Point c Clause 2 Article of this Provision, the tax authority shall prepare a list of outstanding tax declaration files, the situation of invoice usage, the amount of outstanding taxes, fines, and late payment fees (if any), and implement penalties for violations of tax and invoice laws according to regulations.

Within three (3) working days from the date the taxpayer fully complies with administrative violations related to taxes and invoices, pays off all outstanding tax amounts, fines, and late payment fees (if any), the tax authority shall carry out the following actions:

- Prepare the Notification of Restoration of Tax Code Number for the taxpayer in Form No. 19/TB-ĐKT issued together with this Circular and send it to the taxpayer.

- Reprint the Tax Registration Certificate or Taxpayer Identification Number Notice for the taxpayer if the taxpayer had previously submitted the original to the tax authority as part of the dossier to terminate the effectiveness of the taxpayer identification number.

The tax authority shall update the taxpayer's taxpayer identification number status in the Tax Registration Application System on the same working day or no later than the start of the next working day from the date of issuance of the Notice of Restoration of Taxpayer Identification Number.

d) The substituted tax code number will be automatically restored when the taxpayer's tax code number is updated in the Tax Registration Application System by the tax authority.

Article 21. Tax Registration in Cases of Temporary Suspension of Business Operations

1. Economic organizations, other organizations, households, groups of individuals, individual businesses, when temporarily suspending business operations or resuming business operations before the deadline stated in the notification, must submit a written notice in Form No. 23/ĐK-TCT issued together with this Circular to the direct managing tax authority and the agency issuing the License for Establishment and Operation or the Business Registration Certificate not later than fifteen (15) days prior to the temporary suspension of business operations or resumption of business operations before the deadline.

In cases where households, groups of individuals, individual businesses are not required to register their business operations, the deadline for submitting a notice of temporary suspension of business operations to the direct managing tax authority shall not be later than one (1) working day prior to the temporary suspension of business operations.

2. The period of temporary suspension of business operations shall not exceed one (1) year. After the expiration of the period stated in the notification, if economic organizations, other organizations, households, groups of individuals, individual businesses continue to temporarily suspend business operations, they must submit further notices to the tax authority and the agency issuing the License for Establishment and Operation or the Business Registration Certificate not later than fifteen (15) days prior to the next period of temporary suspension of business operations. In cases where households, groups of individuals, individual businesses are not required to register their business operations, the deadline for submitting a notice of temporary suspension of business operations to the directly managing tax authority shall not be later than one (1) working day prior to the temporary suspension of business operations.

The total consecutive period of temporary suspension of business operations shall not exceed two (2) years.

3. When enterprises, economic organizations, other organizations, and individuals temporarily suspend business operations and have a substituted tax code number, the substituted tax code number will be automatically updated in the Tax Registration Application System according to the taxpayer's tax code number.

Section 4. TAX REGISTRATION FOR THE CASES OF REORGANIZATION AND TRANSFORMATION OF THE OPERATING MODEL OF AN ENTITY

Article 22. Tax registration in the case of reorganization of economic organizations' activities

1. Splitting an economic organization

a) For the economic organization being split:

The economic organization being split must complete the procedures to terminate the tax registration code's validity with the tax authority in accordance with Articles 16 and 17 of this Circular.

Based on the application for terminating the validity of the tax registration code of the economic organization being split, the tax authority will carry out the procedures and steps to terminate the validity of the tax registration code of the economic organization being split in accordance with Article 18 of this Circular.

b) For the newly formed economic organizations from splitting:

Newly established economic organizations resulting from the split must complete the tax registration procedures with the tax authority in accordance with Articles 6, 7, and 8 of this Circular.

2. Dividing an economic organization

a) For the economic organization being divided:

In cases where changes occur in the tax registration information after division, the economic organization must complete the procedures to change the tax registration information within 10 (ten) working days from the date of issuance of the Business Registration Certificate or equivalent document by the competent state agency. The application includes:

- Form 08-MST for Amending Tax Registration Information;

- A copy without certification of the Decision to Divide the Economic Organization or an equivalent document;

- A copy without certification of the Business Registration Certificate or equivalent document.

The tax authority will process the change of tax registration information of the economic organization being divided in accordance with Article 15 of this Circular. The economic organization being divided continues to use the previously issued tax registration code to fulfill its tax obligations.

b) For the economic organization receiving the division:

The economic organization receiving the division must complete the tax registration procedures with the tax authority in accordance with Articles 6, 7, and 8 of this Circular.

3. Merging economic organizations

The economic organization receiving the merger retains its original tax registration code. The tax registration codes of the merged economic organizations will be terminated.

a) Economic organizations being merged:

Upon having a Merger Agreement or equivalent document, the economic organizations being merged must complete the procedures to terminate the validity of their tax registration codes with the tax authority within 10 (ten) working days from the date of issuance of the Merger Agreement or equivalent document in accordance with Articles 16 and 17 of this Circular.

Based on the application for terminating the validity of the tax registration code of the economic organizations being merged, the tax authority will carry out the procedures and steps to terminate the validity of the tax registration codes of the economic organizations being merged in accordance with Article 18 of this Circular.

b) Economic organization receiving the merger:

Within 10 (ten) working days from the date of issuance of the Business Registration Certificate or equivalent document, the economic organization receiving the merger must complete the procedures to change the tax registration information (if the merger results in changes to the tax registration information). The application includes:

- Form 08-MST for Amending Tax Registration Information;

- A copy without certification of the Merger Agreement or equivalent document;

- A copy without certification of the Business Registration Certificate or equivalent document.

The tax authority will process the change of tax registration information of the economic organization receiving the merger in accordance with Article 15 of this Circular.

4. Consolidating economic organizations

a) Economic organizations being consolidated:

Upon having a Consolidation Agreement or equivalent document, the economic organizations being consolidated must complete the procedures to terminate the validity of their tax registration codes with the tax authority within 10 (ten) working days from the date of issuance of the Consolidation Agreement or equivalent document in accordance with Articles 16 and 17 of this Circular.

Based on the application for terminating the validity of the tax registration code of the economic organizations being consolidated, the tax authority will carry out the procedures and steps to terminate the validity of the tax registration codes of the economic organizations being consolidated in accordance with Article 18 of this Circular.

b) Economic organization consolidating:

The economic organization consolidating must complete the tax registration procedures with the tax authority in accordance with Articles 6, 7, and 8 of this Circular.

Article 23. Tax registration in cases of conversion of business models of economic organizations and other organizations

1. Conversion of subordinate units into independent units or vice versa

Subordinate units that decide to convert into independent units or vice versa must re-register tax to obtain a new taxpayer identification number according to Articles 6, 7, and 8 of this Circular. Upon issuance of the Decision on conversion, the unit before conversion must complete procedures to terminate the effect of its taxpayer identification number with the tax authority according to Articles 16 and 17 of this Circular.

2. Conversion of an independent unit into a subordinate unit of another managing unit

An independent unit converted into a subordinate unit of another managing unit shall be assigned a 13-digit taxpayer identification number based on the new managing unit's taxpayer identification number. The converting unit must complete procedures to terminate the effect of its taxpayer identification number with the tax authority before conversion according to Articles 16 and 17 of this Circular. The new subordinate unit must register tax with the directly managing tax authority according to Articles 6, 7, and 8 of this Circular.

3. Conversion of a subordinate unit of one managing unit into a subordinate unit of another managing unit

A subordinate unit of one managing unit converted into a subordinate unit of another managing unit must complete procedures to terminate the effect of its old taxpayer identification number according to Articles 16 and 17 of this Circular. The new subordinate unit must register tax with the directly managing tax authority according to Articles 6, 7, and 8 of this Circular.

Chapter III

RESPONSIBILITIES FOR MANAGEMENT AND USE OF TAXPAYER IDENTIFICATION NUMBER

Article 24. Responsibilities of Taxpayers

1. Taxpayers have the responsibility to register tax and update registration information according to this Circular. When ceasing operations or temporarily suspending business activities, taxpayers must report to the tax authority in accordance with the provisions of this Circular.

2. Taxpayers submit only one set of application documents for all procedures stipulated in this Circular.

3. Taxpayers must use their taxpayer identification number as prescribed in Article 28 of the Law on Tax Administration. For documents, books, and vouchers without fields for recording the taxpayer identification number, taxpayers must clearly record their taxpayer identification number in the upper right corner of the first page of such documents, books, and vouchers.

4. Taxpayers have the responsibility to report changes in their information to the tax authority issuing the Certificate of Tax Registration or Notification of Taxpayer Identification Number according to the regulations. Taxpayers must fulfill their tax obligations with the tax authority and customs authority (if there are import/export activities) before terminating the effect of their taxpayer identification number according to the regulations.

5. Taxpayers may not lend, erase, destroy, or forge the Certificate of Tax Registration or Notification of Taxpayer Identification Number.

Article 25. Responsibilities of Tax Authorities

1. The tax authority provides sample tax registration forms, guides procedures, and declares tax registration files (upon request of taxpayers), assigns taxpayer identification numbers, and issues Certificates of Tax Registration or Notifications of Taxpayer Identification Numbers within the prescribed time limits. In cases where tax registration files of taxpayers are found to be incomplete or declared information inaccurate, the tax authority will notify the taxpayers, specifying the missing or incorrect contents and requesting supplementation and correction.

2. The tax authority has the responsibility to use the taxpayer identification number to manage taxpayers and record the taxpayer identification number on all transaction documents with taxpayers.

3. The tax authority has the responsibility to process, retain tax registration files of taxpayers, establish and manage taxpayer identification numbers of taxpayers, and timely update changed registration information into the Tax Registration Application System fully, accurately, and promptly.

4. The tax authority has the responsibility to coordinate, exchange information, and provide taxpayer identification numbers to Ministries and sectors to update into existing information systems of relevant management Ministries and sectors related to taxpayers ensuring consistency and synchronization.

5. The General Department of Taxation has the responsibility to promptly and fully provide information about taxpayers who have been assigned taxpayer identification numbers, changes in registration information, termination of the effect of taxpayer identification numbers, temporary suspension of business, taxpayers not operating at registered addresses, and restoration of taxpayer identification numbers to competent authorities as prescribed.

Article 26. Responsibilities of the Business Registration Authority

1. The Business Registration Authority shall guide enterprises and economic organizations of enterprises to the tax authority to complete tax procedures and fulfill tax obligations before dissolving the enterprise or terminating the operations of branches, representative offices, business locations.

2. The Business Registration Authority shall guide households, groups of individuals, and individual businesses with registered business activities to perform the procedure for temporarily suspending business registration with the tax authority as prescribed in this Circular.

3. Notify the tax authority when revoking the Business Registration Certificate of households, groups of individuals, and individual businesses.

4. Implement information exchange and cooperation in managing and registering enterprises according to relevant regulations.

Article 27. Responsibilities of the Customs Authority

1. Receive tax registration information, information on changes to tax registration, temporary suspension of business, taxpayers not operating at the registered address, restoration of taxpayer identification numbers, and termination of the effectiveness of taxpayer identification numbers from the tax authority.

2. Provide the tax authority with information on changes to taxpayers during import and export activities when such changes occur to synchronize taxpayer information between the two authorities.

3. Provide full, accurate, and timely information on tax arrears of taxpayers related to import and export activities on the customs department's information website, confirming the completion of tax obligations for import and export activities when terminating the effectiveness of the taxpayer identification number.

Article 28. Responsibilities of Ministries, Sectors, and Relevant Authorities

1. The State Treasury shall be responsible for updating the taxpayer identification number of each taxpayer on payment vouchers to the state budget, refund vouchers, and other budget accounting vouchers when performing accounting transactions related to revenue collection and refunds from the state budget; implement information exchange regarding taxes paid and refunded for each taxpayer between the Treasury and the tax authority as prescribed.

2. The State Treasury, commercial banks, and credit institutions must record the taxpayer identification number in the account opening files of taxpayers and transaction vouchers.

3. Ministries, sectors, and specialized management agencies shall be responsible for providing information on the business activities of taxpayers upon request and notify information changes of taxpayers (such as dissolution, bankruptcy, revocation of the Business Registration Certificate, restructuring of enterprises) upon completion of dissolution, bankruptcy, revocation of the Business Registration Certificate, and enterprise restructuring; supplement the recording of taxpayer identification numbers in declaration forms and related documents concerning taxpayers under their jurisdiction and update the taxpayer identification numbers of taxpayers into their own information databases, and cooperate to implement information exchange with the Ministry of Finance, enhance management, and facilitate taxpayers' production and business activities.

Article 29. Publicizing Tax Registration Information of Taxpayers

1. The tax authority shall publicize the tax registration information of taxpayers according to the provisions of this Circular on the electronic information website of the General Department of Taxation in the following cases:

a) Taxpayers have ceased operations and completed the procedures to terminate the effectiveness of the taxpayer identification number (status 01);

b) Taxpayers have ceased operations but have not completed the procedures to terminate the effectiveness of the taxpayer identification number (status 03);

c) Taxpayers are not operating at the registered address as notified in Model Notification No. 16/TB-ĐKT issued together with this Circular (status 06).

d) Taxpayers have restored their taxpayer identification number as notified in Model Notification No. 19/TB-ĐKT issued together with this Circular.

The information to be publicized includes: Name, taxpayer identification number, address, status of the taxpayer identification number, detailed reasons in case the taxpayer is in the status of the taxpayer identification number, and the effective date of the change information.

The tax authority shall publicize the tax registration information of taxpayers on the electronic information website of the General Department of Taxation no later than the next working day after updating the change in tax registration information on the Tax Registration Application System.

2. Taxpayers who wish to search for information about their taxpayer identification number may do so at the electronic information website of the General Department of Taxation. Taxpayers who have registered for electronic tax declaration will receive notifications from the tax authority via the email address registered with the tax authority or electronic transaction account as prescribed in Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the field of taxation.

Chapter IV

IMPLEMENTATION

Article 30. Effective Date

1. This Circular takes effect from August 12, 2016.

2. This Circular replaces Circular No. 80/2012/TT-BTC dated May 22, 2012, of the Ministry of Finance guiding the implementation of the Law on Tax Administration regarding tax registration.

3. Abolish Article 9 provides guidance on changing and supplementing tax registration information and Clause 3 of Article 20 regarding the time for tax registration by the Vietnamese party declaring and paying taxes for foreign contractors and subcontractors as stipulated in Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance; Repeals the content "individuals who pay tax by quota cease or suspend business operations must notify the tax authority of cessation or suspension of business operations at least one day before ceasing or suspending business operations" as prescribed in Point 11.a of Article 6 of Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance and Form No. 02/ĐK-NPT-TNCN, Form No. 02/TB-MST-NPT issued together with Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance.

4. In cases where related documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

Article 31. Responsibilities for Implementation

1. Taxpayers who have been assigned a taxpayer identification number prior to the effective date of this Circular shall continue to use the assigned taxpayer identification number. Changes to tax registration information shall be implemented from the date this Circular becomes effective.

2. The General Department of Taxation shall be responsible for organizing the implementation of guidance for tax authorities at all levels in matters of tax registration, issuance of taxpayer identification numbers, issuance of Tax Registration Certificates, and management and use of taxpayer identification numbers.

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

Place of Receipt: - National Assembly's Office; - President's Office; - Government Office; - Office of the General Secretary; - Central Party Office and its Departments; - Supreme People's Court; - Supreme People's Procuracy; - State Audit Agency; - Ministries, agencies equivalent to ministries, and government agencies; - Central agencies of mass organizations; - Ministry of Justice's Legal Documents Inspection Department; - Official Gazette; Government website; - People's Committees of provinces and centrally governed cities; - Provincial Tax Departments under the direct jurisdiction of the central government; - Units subordinate to the State Treasury; - Ministry of Finance's website, General Department of Taxation's website; - File: VT; GDT (VT, KK)

DEPUTY MINISTER DEPUTY MINISTER Do Hoang Anh Tuan

ANNEX I

LIST OF TAXPAYER IDENTIFICATION NUMBER STATUSES

(Annexed to Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance)

Status Code	Status Name	Status Content
00	Active NNT (has been issued Tax Registration Certificate)	NNT has been issued a taxpayer identification number and is currently active (except in cases where a Notice of Taxpayer Identification Number has been issued)
00-01	Violating NNT transferred to police	NNT violating tax laws and the tax authority has submitted a file to the police for handling according to regulations
01	NNT ceased operations and completed procedures to terminate the effectiveness of the taxpayer identification number	NNT has been issued a Notice terminating the effectiveness of the taxpayer identification number by the tax authority
02	NNT transferred to tax authority management	NNT has completed tax procedures at the transferring tax authority when changing the registered office address according to regulations
03	NNT ceased operations but has not yet completed procedures to terminate the effectiveness of the taxpayer identification number	NNT is processing termination of the effectiveness of the taxpayer identification number and has received a Notice from the tax authority that the taxpayer has ceased operations and is processing termination of the effectiveness of the taxpayer identification number
	Dissolution, Bankruptcy	NNT has a decision to dissolve and is processing dissolution, Court Order to initiate bankruptcy proceedings
	Economic Organization Restructuring	NNT ceases operations due to economic organization restructuring but has not yet completed procedures to terminate the effectiveness of the taxpayer identification number
	License Revoked	NNT has had its license revoked by the competent authority due to violations of the law but has not yet completed procedures to terminate the effectiveness of the taxpayer identification number
03	Forced Collection of Taxes	NNT subject to forced collection of taxes as provided for in Point g, Clause 1, Article 93 of the Law on Tax Administration
	Managed by Controlling Entity (for 13-digit taxpayer identification numbers)	NNT is a subsidiary whose controlling entity has terminated the effectiveness of the taxpayer identification number but has not yet completed procedures to terminate the subsidiary's taxpayer identification number
	Individual Deceased, Missing, Incapacitated	Individual deceased, missing, incapacitated but has not yet fulfilled obligations to the state budget
	Other	Other reasons for NNT ceasing operations but has not yet fulfilled obligations to the state budget
04	Active NNT (issued Notice of Taxpayer Identification Number)	NNT falls within the categories eligible for issuance of a Notice of Taxpayer Identification Number as prescribed
04-01	Violating NNT transferred to police	NNT violating tax laws and the tax authority has submitted a file to the police for handling according to regulations
05	NNT temporarily suspended operations for a limited period	NNT has registered temporary suspension of operations according to regulations
06	NNT not operating at the registered address	NNT has been issued a Notice by the tax authority stating that it is not operating at the registered business address as required by the state agency