13 cases must register for tax at Tax office

VCN - The Ministry of Finance is collecting comments on a draft Circular guiding tax registration to replace Circular 105/2020/TT-BTC. According to the draft, in case the National Population Database proactively transmits information to the Tax Database when issuing personal identification numbers, the Tax agency will immediately update the personal identification number into the Tax registration system to use as a tax code for individuals without requiring individuals to carry out tax registration procedures with the Tax authority.
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Taxpayers carry out tax registration directly with the tax authority. Illustration photo: Internet

Clearly stipulating cases that must make tax registration at the Tax office

The draft circular guiding tax registration stipulates subjects registering tax directly with the tax authority; tax code structure; tax registration documents, procedures, and forms in cases including: first-time tax registration; issuance of tax registration certificates and tax code notifications; notice of change in tax registration information; notice of temporary suspension of operations and business; invalidation of tax code; restoration of tax code; tax registration in case of business reorganization according to the provisions of the Law on Tax Administration No. 38/2019/QH14.

Notably, in Article 4 of the draft Circular guiding on tax registration, proposed tax registration subjects include: taxpayers are subject to tax registration through the interconnected single-window mechanism; taxpayers are subject to direct tax registration with the Tax authority.

Of these, there are 13 cases that must register tax directly at the Tax office (not allowed to register tax through the single-window mechanism), including: enterprises operating in the fields of insurance, accounting, and auditing, lawyer, notaries or other specialized fields that do not have to register their businesses through the business registration agency; representative offices of foreign organizations in Vietnam; foreign organizations and individuals and organizations in Vietnam use humanitarian aid money or foreign non-refundable aid to purchase goods and services with VAT in Vietnam, and ODA project owners eligible for VAT refund, ODA project sponsor representative office; foreign organizations without legal status in Vietnam, foreign individuals independently practicing business in Vietnam with income arising in Vietnam or tax obligations arising in Vietnam (collectively referred to as foreign contractors, foreign subcontractors); overseas suppliers are organizations that do not have a permanent establishment in Vietnam or are non-resident individuals that conduct e-commerce business, digital-based business and other services with the organization, individuals in Vietnam (collectively referred to as overseas suppliers); resident individuals with e-commerce and digital-based business activities; individuals whose income is subject to personal income tax; the individual is a dependent; organizations and individuals authorized by tax authorities for tax collection.

In addition, according to the provisions of Clause 3, Article 5, personal identification numbers will be used instead of tax codes of taxpayers who are individuals and dependents. At the same time, the personal identification number of the household representative, business household representative, or business individual is also used instead of the tax code of that household, business household, or business individual.

Application of the National Population Database in carrying out tax registration procedures

The Draft Circular also clarifies the application of the National Database (National Database) on population, identification and electronic authentication in implementing tax registration procedures. Accordingly, the Tax authority exploits personal information in the national population database in accordance with the roadmap of connecting and sharing information between the national population database and the tax database to handle tax registration procedures for taxpayers according to the provisions of this draft Circular and must store and preserve information and data to ensure safety and security according to the provisions of law. In case the information already exists in the national population database and has been connected and shared with the tax database, the taxpayer is not required to re-declare to the tax authority.

If an individual has registered and activated a level 2 electronic identification account, and the electronic identification and authentication system and the e-portal of the General Department of Taxation have been connected and operated, the level 2 electronic identification account is used to carry out tax registration procedures with the tax authority without having to submit a copy of your passport in the tax registration dossier as prescribed in Clause 2, Article 22, Clause 1, Article 25 of draft of this Circular if it has been integrated into the electronic identity account. The Draft Circular also clearly states that in cases where the National Population Database proactively transmits information to the Tax Database when issuing personal identification numbers, the Tax authority will immediately update the personal identification number into the Tax Registration Application System to use as a tax code for an individual without requiring the individual to carry out tax registration procedures with the Tax authority as prescribed in Points b, c, d, Clause 1, Article 22 of this Circular.

Also according to the draft Circular, the Tax authority will handle tax registration procedures for taxpayers specified in this draft Circular according to the backup process in the following cases: Tax Registration Application System or the National Population Database System face technical problems; other force majeure cases.

Based on the expected time to fix the problem in the Tax Registration Application System or the National Population Database System, the General Department of Taxation shall notify in advance the expected time for the Tax authority to resolve the procedure for taxpayers according to backup process, except in cases of force majeure. The handling of procedures for taxpayers according to the backup process is carried out according to the process of handling paper documents. Within 30 days from the date of receiving the notification from the General Department of Taxation on that the problems of Tax Registration Application System have been fixed, the tax agency must update the results for taxpayers according to the backup process to the Tax Registration Application System.

By Hoai Anh/ Huyen Trang

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