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Registering for tax for the first time is a critical step marking the beginning of fulfilling financial obligations to the state. This process requires accuracy and knowledge of legal regulations to avoid unnecessary mistakes. For new individuals and businesses, understanding key considerations when registering for tax for the first time will help them follow the correct procedures, save time, and minimize legal risks.
This article explores important notes for first-time tax registrants in Vietnam, including document preparation, registration procedures at tax authorities, and post-registration rights and obligations. Additionally, the article provides information on support from tax authorities and common mistakes first-time tax registrants should avoid. This comprehensive overview will facilitate a smooth and efficient tax registration process.
Tax Registration Documents for the First Time
- For taxpayers registering for tax concurrently with business registration: The tax registration documents are the same as those for business registration, cooperative registration, or business registration as prescribed by law.
- For organizations registering for tax directly with tax authorities:
a) Tax registration declaration form.
b) A copy of the establishment and operation license, establishment decision, investment registration certificate, or other equivalent documents issued by competent authorities.
c) Other relevant documents.
- For households, business households, and individuals registering for tax directly with tax authorities:
a) Tax registration declaration form or tax return form.
b) A copy of the identity card, citizen identification card, or passport.
c) Other relevant documents.
- Information connection between state management agencies and tax authorities to receive tax registration documents and issue tax codes through the one-stop-shop electronic mechanism is implemented in accordance with relevant laws.
Deadline for Initial Tax Registration
- For taxpayers registering for tax concurrently with business registration: The tax registration deadline is the same as the business registration deadline as prescribed by law.
- For taxpayers registering for tax directly with tax authorities: The tax registration deadline is 10 working days from the following dates:
a) Issuance of the business household registration certificate, establishment license, investment registration certificate, or establishment decision.
b) Commencement of business activities for organizations not subject to business registration or business households, individuals subject to business registration but not yet issued a business registration certificate.
c) Occurrence of tax deduction and tax payment obligations for organizations paying taxes on behalf of individuals according to contracts or cooperation documents.
d) Signing of contracts for foreign contractors, subcontractors declaring and paying taxes directly with tax authorities; signing of oil and gas agreements.
e) Occurrence of personal income tax obligations.
f) Occurrence of tax refund requests.
g) Occurrence of other obligations to the state budget.
- Organizations or individuals paying income must register for tax on behalf of individuals receiving income within 10 working days from the occurrence of tax obligations if the individuals do not have a tax code; register for tax on behalf of dependents of taxpayers within 10 working days from the taxpayer’s registration for family circumstance deductions if the dependents do not have a tax code.
Issuance of Tax Registration Certificate
- Tax authorities issue tax registration certificates to taxpayers within 3 working days from the receipt of complete tax registration documents according to regulations. The tax registration certificate includes:
a) Taxpayer’s name.
b) Tax code.
c) Number, date, month, and year of business registration certificate or establishment license or investment registration certificate for business entities; number, date, month, and year of establishment decision for organizations not subject to business registration; information on identity card, citizen identification card, or passport for individuals not subject to business registration.
d) Directly managing tax authority.
- Tax authorities notify the tax code to taxpayers instead of issuing a tax registration certificate in the following cases:
a) Individuals authorizing organizations or individuals paying income to register for tax on their behalf and for their dependents.
b) Individuals registering for tax through tax return documents.
c) Organizations or individuals registering for tax for tax deduction and tax payment purposes.
d) Individuals registering for tax for their dependents.
- In case of loss, tear, damage, or fire of the tax registration certificate or tax code notification, tax authorities reissue it within 2 working days from the receipt of complete replacement application documents according to regulations.
By understanding and adhering to these guidelines, first-time tax registrants can effectively navigate the registration process, ensuring compliance and avoiding potential issues.
ASL Law is a leading full-service and independent Vietnamese law firm made up of experienced and talented lawyers. ASL Law is ranked as the top tier Law Firm in Vietnam by Legal500, Asia Law, WTR, and Asia Business Law Journal. Based in both Hanoi and Ho Chi Minh City in Vietnam, the firm’s main purpose is to provide the most practical, efficient and lawful advice to its domestic and international clients. If we can be of assistance, please email to [email protected].
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