Amending regulations on tax registration and e-tax transactions

VCN – The Ministry of Finance has received public comments on the draft Circular amending and supplementing a number of articles of Circular No. 105/2020/TT-BTC dated December 3, 2020, of the Minister of Finance guiding on tax registration, Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Minister of Finance guiding e-tax transactions.
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Amending regulations on tax registration and e-tax transactions
Citizens carry out tax procedures at Thu Duc City Tax Branch.

For amendments and supplements to Circular No. 105/2020/TT-BTC, the draft Circular supplements regulations on personal identification numbers issued to individuals under the law on citizen identification and used as the tax code for the following cases: individuals, representatives of households as prescribed in points k, l, n, clause 2, Article 4 of the draft Circular (except for business individuals that use the tax code granted under the provisions of point a.2, point h, Clause 3, Article 5).

Regarding amendments and supplements to tax code structure classification, the draft stipulates that 10-digit tax codes are applied to organizations and individuals, including enterprises, cooperatives, organizations with legal status or organizations without legal status but have tax obligations; business households and individuals that have tax obligations from business activities; individuals who have not been or are not granted personal identification numbers in accordance with the Law on citizen identification.

Taxpayers that are business households or individuals as per prescribed at Point i, Clause 2, Article 4 of this draft Circular and operating business at many places will be granted the 13-digit tax code for the next business locations.

Regarding the amendment and supplementation of regulations on dossiers, order and procedures for tax registration for individuals using personal identification numbers as tax identification numbers, the draft Circular provides two processes for checking taxpayers' information in the case that the taxpayer’s information has not been sent from the National Population Database to the Tax Database; and for the case that taxpayer’s information has been sent from the National Population Database to the Tax Database.

For individuals who are not granted personal identification numbers, if they have registered and activated an electronic identification account level 2 as prescribed in Clause 2, Article 14, Clause 2, Article 15 and Article 18 of Decree No. 59/2022/ND-CP dated September 5, 2022, of the Government providing for electronic identification and authentication; and the electronic identification and authentication system and the portal of the General Department of Taxation have been connected and operated, they can use the electronic identification account to carry out online tax registration procedures with the tax authority as per Circular 105/2020/TT-BTC and do not have to submit a copy of the Passport or other personal identification papers that have been integrated into the electronic identity account.

The Draft supplements point b.3 Clause 1, Article 10 of Circular 19/2021/TT-BTC as follows: for individual taxpayers who have registered and activated electronic identity account at level 2, and the electronic identification and authentication system and the portal of the General Department of Taxation have been connected and operated, they can use the electronic identification account to carry out online procedures for tax registration and granting the tax transaction account as per regulations in Point b.1 Clause 1 Article 10 of Circular No. 19/2021/TT-BTC; requesting to activate electronic transaction account for individual taxpayers sent, which is via registered phone number or email.

Regarding the provisions on tax code transition, for individuals who have granted tax codes, the draft circular provides transitional provisions as follows:

Taxpayers that are individuals or representatives of households who are granted personal identification numbers will use the issued tax codes until the tax authorities notified about the use of personal identification numbers as tax codes.

The tax authority will notify the taxpayer of using the personal identification number instead of the issued tax code when the taxpayer registers to change their information to the personal identification number, or the tax authority automatically changed the issued tax code into an individual identification number instead of the tax code.

Then, the Tax authority will standardize the granted tax code data with the National Population Database.

From the time the taxpayer receives the notice that the individual uses a personal identification number as the tax code, the taxpayer will use the personal identification number instead of the tax code when carrying out tax procedures, including the adjustment and supplementation of tax obligations arising under his/her previously issued tax code. At the same time, the tax authority monitors and manages all data of the taxpayer, registration data for family deductions of dependents through personal identification numbers.

If the taxpayer has more than one tax code, the tax authority will use the personal identification number to merge the taxpayer's tax data, and request the taxpayer to report the adjustment of information on registration of family deductions for dependents (if they are duplicated), and adjust tax declaration dossiers if the use of multiple tax codes for tax declaration and payment, declaration of family deductions affects his/her tax obligations.

By Hoai Anh/Ngoc Loan

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