IT ' S SMART

Guide L Oh, Q Tax rationing for tax registration

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The Tax Management Law Base and the Executive Guide documents;

Base of Tax Laws, Ordination of fees, fees and guidelines for execs;

The Enterprise Law base and the execs of instructions;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

On the recommendation of the Attorney General of the General Directorate of Taxation;

The Minister of Finance issued the Tax Management Law on Tax Registration Act as follows:

Chapter I

GENERAL REGULATION

What? 1. The adjustment range

This information provides for the record, sequence, procedure of tax registration; changes of tax registration information; termination of tax code effect; responsibility for management and use of tax code.

What? 2. Subject applies

This information applies to organizations, following individuals:

1. Organization, household, individuals with manufacturing, business, and service providers.

2. Individuals with personal income tax income.

3. Organization, the individual responsible for deductible and paying taxes on the state budget by the rule of law.

4. The organization is authorized to collect fees, fees.

5. Foreign organizations that do not have Vietnamese legal status, foreign individuals who practice business independence in Vietnam in accordance with Vietnamese law have their income in Vietnam.

6. Organization, other individuals are related to tax issues such as: Project management departments, career units, organizations, individuals who do not develop tax returns but are taxed, or receive aid from foreign aid.

7. Organization, other individuals with a delivery of the state budget must be filed.

What? 3. Tax Code

1. The tax code is a sequence of digits encoded under a unified principle to grant each taxpayer under the provisions of the Tax Laws, the Ordinal Ordination and the fees (collectively, the "tax code"), including the taxpayer's export tax, the import tax. The tax code to recognize, identify each of the taxpayers and is managed to be unified across the country.

2. The tax code is structured as a sequence divided into groups as follows:

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

In it:

-Two digits. N ₁ N ₂ is the number of taxable prefectures that are regulated by the provincial code name.

-Seven digits. N ₃ N ₄ N ₅ N ₆ N ₇ N ₈ N ₉ is struck in the order number from 0000001 to 9999999. Number N ₁₀ It's the number of digits.

-Ten words. N ₁ Come. N ₁₀ granted to the main unit and the member business.

-Three digits. N ₁₁ N ₁₂ N ₁₃ are the order numbers from 001 to 999 granted to each unit directly of the main unit and the member business.

3. Tax Code Level Principles

a) The organization, the individual stipulated at Article 2 This is granted a single tax code to be used throughout the course of the operation from the registration of the tax until the termination of the operation, except for the specified cases at the d, e, e clause. The tax code is used to enlist taxes, paying taxes on all taxes that the taxpayer must submit, including the case of the taxpayer a lot of different professions or business manufacturing operations in different venues.

The granted tax code is not used to grant other taxpayers. The business organization, when it ends, the tax code is terminated in effect and is not used again.

The tax code granted to the taxpayer is the business owner or an individual not changed in The entire life of that individual, even the case that stopped doing business, then went back to business.

The tax code of the business after the transformation of the business type is upheld.

For business established by Enterprise Law, the tax code is at the same time as the corporate code.

b) The 10-digit tax code (N1N2N3N3N5N6N7N8N9N10) is granted:

The organization, the individual stated at Article 2, minus the specified cases at the point c 3 This Article.

c) The 13-digit tax code (N1N2N3N3N5N6N7N8N9N9N10 N11N12N13) is granted:

-The affiliates, the representative office, the business venue of the business that has the tax obligation to prescribe tax directly to the tax authority;

-Corporate integrity, corporate subordination, has a tax obligation.

Organizations, individuals specified at this point are called "subordinated units", the unit with the "subordinate unit" known as the "master unit". The unit subordinated before the tax registration with the direct management tax authority, the chairperson should prescribe these units to the "Table of Subordinated Units" to the 13-digit tax rate authority.

d) Level the tax code for taxpayers as contractors, investors join the oil and gas contract.

For search contracts, exploration, oil and gas extraction (later known as "petroleum contracts"), the 10-digit tax code is granted to: The Executive (Joint Executive Company) under the oil and gas contract; the joint venture business for the oil and gas contract is signed. In the form of a joint venture.

In the case of the oil contract stipulated each contractor, the investor must perform its own tax obligation, the contractor, the investor in the contract to be granted a 13-digit tax code (including the contractor, the investor is the Executive and the contractor receiving the share interest). The Code 10 number of the operator to carry out the manifest, file taxes, and tax decisions on each of the oil and gas contracts.

) Level the tax code for foreign contractors registered to pay tax directly with the tax authority.

The contractor, the foreign contractor that registers taxes directly with the tax authority, is granted a 10-digit tax code according to each of the signed bids.

e) Level the tax code for Vietnam ' s taxpayer instead of foreign contractor

The contractor and the foreign contractor did not register direct taxes with the tax authority, and Vietnam signed a contract with the contractor responsible for testimony and paying taxes to the foreign side. The Vietnamese side is granted a 10-digit tax code to use for testimony, paying taxes to contractors, foreign contractors.

Chapter II

SPECIFIC REGULATIONS

Item 1

PROFILE, SEQUENCE, TAX REGISTRATION PROCEDURE

What? 4. The deadline, time of settlement and the number of tax registration records

1. Tax registration deadline

a) The established business, operating under the provisions of the Enterprise Law implemented in the guidance at the Digital Protocol 43 /2010/NĐ-CP April 15, 2010 of the Government on Corporate Registration.

b) The organizations, individuals who are active in producing business, develop tax returns obligations, are taxed to perform tax registration in the 10-day period of work, since the day:

-issued a Certificate of Operational Certificate or Identification Permit, Operations or Investment Certificate;

-Starting business with the organization not part of business registration or household, the individual is part of the business register but has not been granted a Business Registration Certificate;

-Develop tax deductible and tax filing instead of organizations, individuals;

-Begin to carry out the charge of the charge, the cost of the law.

-A personal income tax obligation (personal day of income);

-Valuing value tax returns are completed by law on taxes on the project owners (or authorized representation such as process management), foreign policy contractors;

-A tax obligation to use non-agricultural land.

2. Case solving time: 03 (three) working day since the date of receiving sufficient tax registration records (common applicable to organizational procedures, rearranging the business and ending tax code effect).

3. Case Regulation: The taxpayer filed 1 (one) of the only filing (a general applicable to the organizational procedures, rearranging the business and ending the tax code effect).

What? 5. Tax registration records

1. The tax registration filing for the taxpayer is the established business under the Enterprise Law (including the subordinated units).

The established and operating business under the Enterprise Law performs a prescribed tax registration at Articles 19, 20, 21, 22, 23 and 33 Decree. 43 /2010/NĐ-CP April 15, 2010 of the Government on Business Registration and Current Guide documents.

2. The tax registration filing for the taxpayer is the non-establishment business production organization under the Corporate Law and its subordinated units.

a) for the organization of business production

Tax registration records include:

-The declaration of tax registration pursuits to the 1-DK-TCT issued by this message and the tables accompanying the tax register (if any);

-The copy does not require a Certificate of Business Registration Certificate; A Certificate of Investment or Decision-making.

In the case of a business production organization, a unit of subordinated units, a business production organization must prescribe the units directly to the "Table of Subordinated Units". The direct management tax authority is the principal tax code holder for the master unit, while the number of subordinated units to each unit is present in the "Table of Subordinated Units" of the governing unit, including the case of the units that are located in other provinces. The chairman is responsible for announcing the tax code (13 numbers) for subordinated units. The Tax Authority's unit management is responsible for announcing the tax code (13 numbers) for the unit management tax authority.

Where the master unit is to form an additional unit of subordination, the chairman must have a filing of direct management tax authority to be granted the tax code to the newly established integrity unit, while also adding "Tablet of Units subordinated Units" of the unit. the master.

The tax code registration filing for the additional direct unit of the form adds:

-The announcement of the establishment of the branch, representative office, business location according to model 07-MST issued this message;

-The copy does not require the decision to establish a unit of subordination.

b) For the subordinate unit

-The affidavit filed a tax on the sample 02-K-TCT issued with this message and the tables accompanying the tax register (if available). The tax register must specify a 13-digit tax code that has been notified by the owner of the government;

-The copy does not require a Certificate of Business Registration Certificate; A Certificate of Investment; or A Decision To Be established.

The local tax authority where the unit is directly based on the unit's tax registration filing is subordinated to the unit's tax code (13) of the tax authority's management tax authority to carry out the provisions of the prescribed tax registration.

3. Tax registration filing for taxpayers is household, business personal, and business.

-Tax registration filed under the 33rd-TCT issued by this message;

-The copy does not require a Certificate of Business Registration Certificate (if any);

-The copy does not require a Certificate of Identification Certificate or a military or passport certificate.

In business, business individuals are only registered business at one location. In the business of business, business individuals use more often than ten labourers who have to convert to business in the form of business and perform business registration under the Digital Protocol regulation. 43 /2010/NĐ-CP April 15, 2010 of the Government.

4. The tax registration filing for the taxpayer is the contractor, the foreign subcontractor registered to pay tax directly with the tax authority.

a) For the contractor, the foreign contractor directly contracted the bid with the investment owner.

Where the foreign contractor is the general bid or the main contractor to sign a contract with the owner in accordance with the rule of law, the tax registration filing includes:

-Tax registration in the 4th-DK-TCT issued with this message;

-The copy does not require a tender license certificate (or equivalent paper issued by the competent authority);

-The copy does not require a Certificate of Certificate of Executive Office registration (or equivalent paper provided by the competent authority, if any);

-The subcontractor table is accompanied by the contract for the bid (if any).

Local tax authorities base the contractor's tax registration filing implementation of the 10-digit tax code according to the regulation.

b) For foreign contractors to join the joint contract in Vietnam.

In the case of the affiliated parties to the Executive Board, the Executive Board is granted a 10-digit tax code to carry out the manifest, file tax, the prescribed tax decision.

Tax registration records include:

-Tax registration in the 4th-DK-TCT issued with this message;

-The copy does not require a tender license certificate (or equivalent paper issued by the competent authority);

-The copy does not require a Certificate of Certificate of Executive Office registration (or equivalent paper provided by the competent authority, if any);

-A list of subcontractor lists, the parties involved in the contract with the contract for the bid (if any).

The case of the parties involved in the implementation of a separate piece of work, which self-identified the proceeds of its revenue, can make its own tax registration for prescribation, tax filing, tax decisions by the law of the existing tax.

5. Tax registration records for Vietnamese taxpayers in lieu of bidders, foreign contractors

Tax registration records include:

-The affidavit tax on the number 04.1-DK-TCT issued by this message;

Vietnam ' s case needs to make a decision, confirming the amount of tax paid in place of foreign contractors, Vietnam must provide the tax authority directly governing 1 (a) case of records: the copy does not require a contract for the contract; the testimonies, the documents. Regarding the contract contract signed with foreign contractors to serve the tax decision and to confirm the completion of the tax obligation (if any).

6. The tax registration filing for taxpayers is the contractor, the investor joins the oil and gas contract.

a) To the Executive and the venture business

Tax registration records include:

-The affidavit filed a Form 01-TCT tax issued by this message and the tables accompanying the tax register (if any);

-The copy doesn't require a certificate of investment certificate.

The executive performs prescribation of contractors, oil-oil investors in "Table of Contractors, Foreign Contractors". The direct management tax authority the operator grants a 10-digit tax code to the operator at the same level as the number 13 code for each contractor, the investor is included in the "Table of Contractors, Foreign Contractors" Of The Operator. The operator is responsible for announcing the tax code (13 numbers) for contractors, investors. The Executive Tax Authority is responsible for announcing the tax code (13 numbers) for the tax authority governing the contractor, the investor.

b) For the contractor, the investor (including the contractor receiving interest is divided).

Tax registration records include:

-Tax registration in the 02-K-TCT issued with this message. The tax register must specify a 13-digit tax code that has been notified by the Executive;

-The copy doesn't require a certificate of investment certificate;

The local tax agency where the contractor, the investor sets the office of running the contractor ' s tax registration filing, the oil and gas investor and announces the tax code of the direct management tax agency the Executive to implement the Tax Registration Certificate in the United States. According to the rules.

7. The tax registration filing for the taxpayer is personally filing a personal income tax included:

-Tax registration in the 05-K-TCT issued with this message;

-The copy does not require a certificate of the People's Witnesses or military proof or passport for foreigners.

8. The tax registration filing for the taxpayer is the diplomatic representative body, the consug/agency agency and the representative body of the international organization in Vietnam (which has an increased value tax).

Use the log-registration tax on the 06-DK-TCT issued with this message.

9. The tax registration filing for taxpayers is that the organization is authorized to collect taxes, fees, fees, and other revenues under the provisions of the law; project owners; organization withholding personal income tax but the unit does not have a production, business, or service. The case

Use of a tax register per 01-K-TCT issued with this message (only implementing the instructions: 1, 3, 9, 14).

10. For some industries, the special profession operated by the ministries, the operating license sector (such as credit, lawyers, testis, oil, insurance, health or other specialized fields) uses this license in place of the business registration certification, the decision was made. Established, the certificate for investment in tax registration records.

11. For taxpayers who use non-agricultural land as individuals, the tax authority automatically grants tax codes when receiving tax records using non-agricultural land of the first year.

What? 6. The location of tax registration filing

1. Corporate and subordinated entities under the Enterprise Law, perform tax registration filing at the Business Registry under the provisions of the Numerical Decree of the United States. 43 /2010/NĐ-CP April 15, 2010 of the Government on Corporate Registration.

2. Enterprise, other organization and subordinated units perform tax registration at the Tax Authority where the headquarters are located.

3. Organization, individual responsible for deductible and filing tax on tax registration at the tax authority directly management of the organization, that individual is based. For individuals to pay a personal income tax through an income-paying agency the filing of a tax register at the income expense agency; the Governing Body pays the income of the individual's tax register to submit to the direct tax authority governing the income tax. Yeah.

4. Individual income tax filing paid directly, not through the income-paying unit, registration of tax at the tax agency where the income is taxed, where the registration is permanent or temporary.

5. Co-operation, collaborative organization, business partner, business individual performing tax registration at the District Tax Branch, district, town, city of the province.

What? 7. Continue tax registration records

1. Enterprise established and operates under the Rule of Enterprise Law, the tax authority implemented by the Coordination Process Exchange of Business registration information between the Tax Authority and the current Business Registry.

2. The reception of the profile to the organizations, the unfounded individual under the Enterprise Law is done as follows:

The tax official receives and closes the tax registration record, which records the time of the filing, the number of documents according to the The list of tax registration records for the case of tax registration filed directly at the tax authority. Tax authorities write on the date of the return of the tax register, the deadline for which the result is not too many days of the provisions of this date.

In case of postal registration records sent by postal service, tax authorities stamped on records and records of the tax authority.

In the case of electronic tax registration, the adoption of tax registration records is carried out through the electronic trading system.

Tax authorities check tax registration records, the case needs to add tax registration records, the tax authority informed the applicant in the term 1 (one) day of work since the time of the filing of the filing directly; in the period 02 (two) days. work since the date of the filing of the case to a postal or electronic transaction.

What? 8. Level Tax Registration Certificate

Tax registration certification is issued to organizations, individuals stipulated at points b, c, d, e, and e paragraph 3 This April, except for established cases, operating under the Enterprise Law.

1. Level of tax registration certification

The tax authority is responsible for granting the slog registration of the slothless tax on non-3 (three) days of work on tax registration records from the date receiving sufficient tax registration records.

2. Tax registration certification

a) The tax registration certificate: The taxpayer fulfills the procedure and the tax registration filing is granted "Tax Registration Certificate" by the number 10-MST issued under this Notice (except for individuals in the individual income tax, and others). the case is granted a tax code notification.

b) Personal tax code card: Personal income tax filing fulfills the procedure and tax registration filing issued "Personal Tax Code Card" under the license number 12-MST issued by this message.

c) The tax code message: The cases granted notification of the tax code according to the number 11-MST issued with this message include:

-The taxpayer has the birth of new business activities or the expansion of other local business activities that do not establish a branch or unit of subordination;

-Personally, the business individual group lacks the people's proof or lack of business registration certification;

-Personal taxpayers use non-agricultural land;

-Vietnam pays tribute to the contractor tax, foreign subcontractor;

-Career units, armed units.

-The economic organization of the political organization, the political-social organization, social organization, social organization-the profession.

-The organization, the other individual has a tax obligation, but is not eligible for a tax registration certification.

3. Level the Tax Registration Certificate

The granting of the Certificate of Tax Registration and Personal Tax Code Card for the cases (except for established businesses under the Enterprise Law) is performed by the tax authority in the time of 3 (three) working days, since the date of receiving the applicant ' s request. Tax.

The cases are issued with the Tax Registration Certificate and the following specific personal tax code card:

a) The issuer for the case of loss, tear, tear down the Certificate of Tax Registration: The taxpayer must prescribe to the tax authority directly administered to be granted a Tax Registration Certificate. The record offers to re-issue the Tax Registration Certificate of "Tax Registration Certificate" according to the 13-MST model.

b) The level of the Certificate of Tax Registration in the event of a Certificate in the Certificate of Tax Registration changed: When there is a writable content on the changes in the Certificate of Tax Registration, the taxpayer must carry out the procedures in accordance with guidelines. Article 11 This is for the tax authority to reissue the Tax Registration Certificate.

c) Level the Personal Tax Code Card: The individual loses a personal tax code or a torn, broken card, and a failure as a unit to recommend a tax return tax authority card by the 13-MST model. In the application must be clear: the tax code, the name, the number of people, or the passport number (if it is foreign), the pre-order registration place. If you change the card, that individual has to give back the old card to the tax agency.

4. Level the Tax Code Notice: The taxpayer listed at the point of paragraph 2 This requires the issuer of the Tax Code Notice as a direct tax agency recommended by the issuer of Tax Code notification of the 13-MST. In the clear menu: name, the tax code code was previously announced, the name, the number of people's proof (if it was personal).

What? 9. Guide some specific cases.

1. The taxpayer has been granted the tax code if the birth of new business production activities or expanding business to the provinces, the other city (which does not establish a branch or subordinated unit) must carry out tax registration with the state tax authority. new business activities or business expansion in accordance with the provisions of the tax law. The taxpayer is the business, which organizes the use of the 01-DK-TCT, the direct unit of the business, the organization that uses the 2-ĐK-TCT template with a new contract or business operating system, expanded to register taxes with the Provincial Tax Service, the city. where there is a new or expanded business-producing activity. The taxpayer must record the tax code that was granted on this tax register.

2. Household business, personal business when moving business from wife to husband, parent to child and vice versa (including the case of a business facility of business, personal business) must inform the tax authority to grant tax codes. The recipient case has been granted a personal tax code that uses tax code that has been issued in order to declare, file the taxes that arise.

3. Some regulations on personal tax code:

-Individuals at the same time pay individual income tax through multiple pay organizations, only registration tax at a paid organization to be granted tax code. The individual announces its number of codes with other cost organizations so that organizations pay their use on tax returns, tax returns. If an individual has just filed a personal income tax, there is a business activity that uses a personal income tax code to enlist taxes, paying taxes on business activities according to the 3-K-TCT tax registration pattern (the tax code record has been issued to the bill ' s tax code umbrella). to tell). The personal case of business activity has been granted tax code that uses this tax code to tax, personal income tax. Individuals perform tax logging procedures, paying taxes with the tax agency 05-K-TCT issued to this (self-writable tax code allocated to the tax code box).

-The case for tax authorities with sufficient personal information about the taxpayer is to implement the tax code level and inform the taxpayer.

-Business partnering case, business individual who develops new business operations or extends to other locations in the county, district, the town where the tax code is registered, and the use of a 10-digit tax code has been issued to declare, tax. The tax authority found more than a 10-digit tax code that made the recall of the 10-digit tax code that granted after the first 10-digit tax code.

-Private enterprise owners if the income tax is subject to an individual income tax must use the private enterprise owner's personal tax code to prescribe, pay taxes and tax decisions; Do not use the private enterprise tax code to manifest, deduct the public. This personal income tax.

Item 2

CHANGE TAX REGISTRATION INFORMATION

What? 10. Responsibility and the notification deadline changes in registration information

1. For the established business under the provisions of the Enterprise Law it makes the announcement of changing the tax registration information under regulation at Article 45 Digital Protocol. 43 /2010/NĐ-CP and the execs of the execs.

2. Other organizations, households, and other individuals make informed tax authorities that govern during the 10 (ten) days of the date of the date of the date of the change in the category 08-MST issued with this message.

What? 11. Records, Information Change Proceds

1. Change the business base name: Business base when changing the name must be added to the management direct tax authority. Profile:

-The affidavit registers tax registration 08-MST issued with this message;

-Tax registration certification.

-The copy does not require a certificate business registration certificate in a new name;

In the time of 3 (three) days of work since the date received full of the business base ' s additional record, the tax agency reissued a tax registration certification for business base under the new name with the previously granted tax code, while also revoking the license. The old tax register.

2. Business location: The case of a business point transfer, the taxpayer must declare to the direct management tax authority to do the procedure to move the location. All business venues change the tax code.

a) The case of transferring business points in the same province of the province:

The profile consists of: The affidavit registers the tax register according to the 08-MST model, which notes the change information about the business location.

In case the taxpayer is directly administered by the Tax Administration, the file is sent to the Internal Revenue Service to make adjustments to the information about the new address of the taxpayer. The Tax Department directly manages taxpayers who are responsible for updating the changes to the tax register data system in the time of the 2 (two) days of work since the date of receiving enough regulatory records.

In case the taxpayer belongs to the Management Tax Branch, the file is set up to 02 (two) orders to send to the Tax Expenditures where the taxpayer moved and the Tax Expenses where the taxpayer moved in. The Tax Branch where the taxpayer moved to have to announce the taxpayer ' s tax-filing situation by model 09-MST sent to the Tax Expenses where the taxpayer moved to and the Internal Revenue Service in times of 3 (three) working days since the date received the offer. Move the location.

b) The case of transferring business points between the provinces:

-Where the taxpayers moved. The profile is composed of:

+ Message to transfer location;

+ Tax registration certification (original);

+ Report on the status of prescribation, the tax filing of the unit transfer of the business location according to the 9-MST issued by this Information.

In the time of 3 (three) working days, since the date received the filing of the taxpayer 's location, the tax agency where the taxpayer moved to revoking the tax registration certificate and set up notification of the taxpayer' s tax filing by model 09-MST. sent 1 (a) to the taxpayer, 01 (one) to the tax agency where the taxpayer moved in.

-At the place where taxpayers move to: During the period of 05 (year) day of work, since the date of the exchange of the Business License, the Certificate of Investment ... according to the new address, the taxpayer must carry out tax registration at the tax authority where the transfer comes.

Tax registration records include:

+ The declaration of tax registration (writable tax code previously issued);

+ The copy does not require a certificate of business license or investment certificate ... due to the authority of the authority to move to the level.

In the time of 3 (three) days of work since the date of receiving a full, accurate tax registration filing, the tax authority must reissue the Tax Registration Certificate to the taxpayer and hold the principle of the tax number that the taxpayer had been granted earlier.

3. The announcement changes the other indicators on the tax register:

When changing the information content that has been published in the tax register, the taxpayer must make the announcement to change the tax registration information under the "Tax Registration Adjustment Journal" model 08-MST issued by this message in the period 05 (year) date from the following. The day has changed.

Tax subscription plugin filing:

-The affidavit is a tax register according to the 08-MST;

-The copy does not require an additional business registration license or established License or Operational Certificate or Investment License for the case of change of information that must be granted to the Additional Business Registration Certificate or License. establishment and operation or certificate of investment;

-The table includes the initial tax register (if available).

What? 12. The filing site changes tax registration information.

1. Corporate and subordinated units established under the Enterprise Law perform the filing of a change in tax registration information at the Business Registry under the provisions of the Digital Protocol. 43 /2010/NĐ-CP April 15, 2010 of the Government on Corporate Registration.

2. Other organizations, other individuals file a change in tax registration information at the management tax authority.

What? 13. Continue the filing of tax registration information

The tax authority is responsible for receiving the case of changing the taxpayer's tax registration information, implementing changes and updates of the information that changes to the tax registration data system of the tax industry.

The student case changes the information of the only available on the Certificate of Tax Registration, the tax authority set up the appointment for the granting of a Tax Registration Certificate in the time of 3 (three) days of work since the date of receiving enough information changes.

Section 3

TERMINATION OF TAX CODE EFFECT

What? 14. End of Tax Code Effect

The termination of the tax code effect is the tax authority procedure that determines the tax code that is no longer value used in the tax registration data system of the Tax industry. The Tax Authority revoked the tax registration certification and publicly announced the list of tax codes that ended the use of use.

The organization, the business individual terminated, the organization rearranging the business to take the procedure to end the tax code effect. For dead individuals, missing or loss of civil conduct under the rule of law, the direct tax authority manages the implementation of an end to the prescribed tax code effect.

The organization after having the procedure terminated the tax code effect, if the return operation must carry out tax registration to be granted a new tax code. Individuals after having made the procedure to terminate the tax code effect, if the tax obligation to execute the tax registration procedure with the tax authority to be used again the tax code was granted before.

What? 15. Profile, procedure termination of tax code effect

1. For businesses, business households, business individuals and subordinated units of business.

a) For business, business households, business individuals, etc.

The file terminated the tax code effect:

-Tax registration certification (original);

-The copy does not require a decision to determine the business dissolution of the business or the decision to open the business bankruptcy procedure; the announcement terminated the operation of the business, the business individual.

In the period 2 (two) day of work since the day the tax authorities received the Agency's Notice of issuing business registration, investment certificates, operational permits, or taxpayers on the dissolution, end of operation, rearrangement of the business. The tax agency must make the business announcement shut down and are doing the procedure to end the tax code effect.

After receiving the notification of the tax authority, the taxpayer must perform the filing of the related records and decide the tax obligations with the tax authority directly governed by regulation.

In the 10 (ten) days of work since the date of receiving the documents, the filing involves the decision to determine the tax obligation from the taxpayer, the tax authority that conduct tax decisions under the provisions of the Tax Management Law and the instructions text. Show up.

b) For the unit of subordination:

The master unit terminated the tax code effect, and all subordinated units would end the tax code effect. The chairman is responsible for announcing the termination of its existence to the known units. The unit directly responsible for implementing the procedure terminated its tax code effect in the term 10 (ten) days from the date of the unit directly received by the unit's notice of termination, the records include:

-Tax registration certification (original);

-notification termination of the host unit.

In the period 05 (year) day of work after the termination of the tax code effect of the governing unit, the tax authority that governs the government unit must inform the Department of Taxation of the provinces, the city whose unit is directly subordinate to the termination of the unit's tax code. the administration for these taxes to examine the implementation of the procedure for termination of the tax code effect of subordinated units. If the subordinated unit has not terminated the tax code effect then the tax authority requires that the subordinated units must implement the procedure to terminate the specified tax code effect.

After the dissolution of the body, bankruptcy, the end of existence, if some subordinated units continue to operate, these direct units must formulate the effective termination of the tax code directly and implement the new tax registration with the tax authority as a result. Independent unit. The subunit cases effectively terminated the tax code effect on which the subordinated unit still used a 13-digit tax code according to the unit's tax code that was deemed to use the non-legal tax code.

2. For taxpayers to cease tax, pay taxes but do not declare to the tax authority

Too time to submit the affidavit and pay taxes, after three of the Messages asking taxpayers to file tax records, if there is no response from the taxpayer ' s side the tax authority contacts the local government to capture information, the actual situation of existence. of the taxpayer.

a) The case of taxpayers who are no longer in business but still residing on the site then the tax agency asks the taxpayer to fully implement the provisions of the law on taxes or make an end to the tax code effect if there is no economic activity requirement. Business.

b) The case of the taxpayer no longer active in the address of the business registered business and is not determined to be released, the tax agency coordination with local authorities set up a confirmation of the status of no longer operating at the business site. The taxpayer's business. The tax authority updates information to the tax registration database of the Tax Industry, which publicly announces the state of the taxpayer ' s status and coordination with the state agency that has the authority to make the recovery procedures for Business Registration, registration, and registration. enterprise simultaneously end the tax code effect under the rules of the Enterprise Law, the Tax Management Law and the execs of instructions.

3. For individuals who die, missing, restrict or lose their civil conduct capacity.

The case of taxpayers is the deceased, missing, limited or loss of civil conduct under the rule of law, the agency ' s relevant paper base tax authority that has the authority to confirm the death, disappearance, limitation or loss of behavioral competence. The people of the individual to do the procedure to end the tax code effect.

Section 4

TAX REGISTRATION FOR THE ORGANIZATION, REARRANGING THE BUSINESS.

What? 16. Split, split, merge, merge business

1. Split Business

a) For the business divided:

The business is divided into an end to the tax code effect with the tax authority when the decision to divide the business.

Profile:

-The document proposes an end to the tax code effect;

-The copy does not require a decision to divide the business;

-Tax registration certification.

In the time of 3 (three) days of work since the date of receiving enough records, the tax authority must make the business announcement that has ceased operations and is doing the procedure to end the tax code effect.

b) For the new business is divided:

Newly formed businesses from the divided business must make a tax registration issue with the tax authority over a 10 (ten) date from the date of the Business Registration Certificate. The procedure, the procedure itself, follows the rules of the new business registration law.

2. Split the business

a) For the business separated:

In case of separation, the separated business has a change of tax registration information, the business must make the procedure to change the tax registration information in the deadline of 10 (ten) days from the date of the business registration certificate, the records show. include:

-The copy does not require a decision to separate the business;

-Business registration certificate;

-Tax-adjusted deposition according to the 08-MST.

In the time of 3 (three) days of work since the date of receiving enough records, the tax authority must carry out the procedure to regulate the tax registration information of the business that is separated in the tax code management system. The split business still uses the tax code and the tax registration certification has been issued previously to continue the implementation of the tax obligation.

In case of regulating tax registration information, which changes the information on the Tax Registration Certificate, the tax authority resigns the Certificate of Tax Registration for the prescribed taxpayer.

b) For the business to be separated:

The business was spun off to perform tax registration procedures with the tax authority when the decision to separate the business and the slog of no more than 10 (ten) days from the date received the Business Registration Certificate.

Case, sequence, procedure, procedure for the new business registration law.

3. Corporate Import

The merged business will hold the tax code principle and must take full responsibility for the tax obligations of the merged businesses. The merged businesses will be terminated with the tax code effect.

a) Enterprise is merged:

When a contract is merged under the rules of the Enterprise Law, the merged businesses must implement the procedure to terminate the tax code effect with the tax authority. Profile:

-The document proposes an end to the tax code effect;

-The copy does not require a contract to merge.

In the time of 3 (three) days of work since the date of receiving enough records, the tax authority must carry out the active business announcement and is doing the procedure to end the tax code effect of the merged businesses.

b) Enterprise to merge:

In the 10 (ten) days from the date of the admission of a Business Registration Certificate, the business receives the merger that changes the tax registration information (the case of the merger that changes the tax registration information), the records include:

-Business registration certification of the business to receive a merger (a copy does not require real evidence);

-Tax-adjusted deposition according to the 08-MST.

4. Corporate Unity

The merged business was the new business, taking over the entire property, rights, obligations and the legitimate interests of the incorporated businesses. The most incorporated businesses will be terminated with the tax code effect.

a) The business is united:

When incorporated under the rules of the Enterprise Law, businesses are merged to implement the procedure to terminate the tax code effect with the tax authority. Profile:

-The document proposes an end to the tax code effect;

-The copy doesn't require the contract.

In the time of 3 (three) days of work since the date of receiving enough records, the tax authority must carry out the active business announcement and is doing the procedure to end the tax code effect of the merged businesses.

b) Corporate merge:

In the 10 (ten) days from the date of being issued a business registration certificate, the merged business must be a tax registration procedure to receive a new tax registration certification. The case, the procedure itself is done by the law on the new registration of the business.

What? 17. Sell Business

1. Enterprise established, operates under the Law of Enterprise Act according to regulation at the Digital Protocol 43 /2010/NĐ-CP April 15, 2010 of the Government on Business Registration and Current Guide documents.

2. For non-establishment business under Corporate Law

When there is a contract or agreement on the sale of the business, the business is sold to a written notice, accompanied by a business purchase contract, the original Paper Certificate of Tax Registration, and the tax decision sent to the tax authority.

In the time of 3 (three) days from the date of being issued a business registration certificate, the purchasing business must carry out the tax registration procedure with the tax authority. Registration records include:

-Tax registration.

-The copy does not require a new business registration certificate;

-The copy doesn't require a contract to buy a business.

In time 03 (three) days of work since the date of receiving the full, valid tax registration filing, the tax authority must issue a Tax Registration Certificate for the purchase business.

The tax code of the business is retained after the sale. For the case where a business is subordinated after the sale becomes an independent business, or a business after the sale becomes an independent business of another business, it is done by regulation at Article 18 of this.

What? 18. Transfer of subordinated subordination to independent or vice versa

The subordinated unit of the decision to move into independent or vice versa must make a tax registration again to be a new tax code authority in the 10 (ten) days from the date of the new Business Registration Certificate. Prior to the transition to tax decisions and the termination of tax code effect with the tax authority.

Registration records include:

-Tax registration in the 01-TCT.

-The copy does not require a new business registration certificate.

An independent unit that turns into the subordinated unit of another independent unit is given a 13-digit tax code according to the tax code of the new host unit. The conversion unit must be the procedure to terminate the tax code effect with the tax authority prior to the transition. The new master unit must implement a tax registration supplement, prescribe new subordinated units to the Board of Units directly to the 13-digit code tax authority. The new subordinated unit performs a tax register with a direct regulatory tax authority.

A subordinate unit of an independent unit transitiated into the subordinated unit of another independent unit must carry out the procedure to terminate the old tax code effect. The new master unit must supplement a tax subscription to the table The unit is subordinate to the 13-digit tax rate for the new subordinated unit. The new subordinated unit performs a tax register with a direct regulatory tax authority.

What? 19.

The organization, the individual who stopped the business must inform the tax authority directly to manage the slog of the year before the end of the business. The content announcement must record the start and end of the business pause, the reason for the business to suspend business. The term business suspended term in the notification is not more than 01 (one) year. After the expiration of the notification period, if the organization, the individual continues to suspend business, must send a notice to the business registry or the slog tax authority of 05 (the year) the day before the next pause, the total suspended time. The business in a row is not more than 2 (two) the year under the rules of the Enterprise Law. Prior to the cessation of business, the organization, the individual must complete the tax obligations that are owed to the state budget.

The established and operating business under the provisions of the Enterprise Law when a business is suspended must file a business pause in the business registry under the provisions of the Enterprise Law and existing manual text.

Chapter III

RESPONSIBILITY FOR MANAGING AND USING TAX CODE

What? 20. The taxpayer ' s responsibility

1. The taxpayer is liable to prescribe the registration of the tax code, prescribe the addition of the changes in the tax registration by regulation at this level. When an end of operation or a business pause, the taxpayer must declare to the tax authority and only use tax codes in transactions to fulfill the obligation to pay taxes.

2. The taxpayer must write the tax code into transaction papers such as: invoicing, certificates from purchase, sales of goods, services, accounting books, economic contracts and documents, documents related to the identification of the tax obligation. Taxpayers must use tax code when opening a deposit account at the bank or other credit organization. For the type of paper, book, certificate, which is not part of the tax code, the taxpayer must record his tax code into the upper corner, the front page of the types of papers, books, certificates from there. The unit uses the printing order, which is printed to print its tax code on each single bill.

3. The taxpayer has a responsibility to declare his changes to the tax authority that receives the tax registration in accordance with the regulation. For the established business, activities under the Law of Business follow regulations at the Digital Protocol. 43 /2010/NĐ-CP April 15, 2010 of the Government and the current course text. The taxpayer is responsible for completing the tax obligation with the tax authority and the Customs authority (if there is export, import operation) before the termination of the operation, suspend business or organization, rearrange the business by regulation.

4. Overtime the tax code term without receiving a Tax Registration Certificate or Tax Code Notice, the taxpayer has the right to complain to the tax authority where the tax code is granted. After the 5th (year) period of working days from the date of filing a complaint without receiving the tax authority ' s response, the taxpayer has the right to complain to the upper level tax authority to be resolved.

5. Prohibition on borrowing, cleansing, destroying or posing as a tax registration certificate, Personal Tax Code Card.

Article 21. Tax authority ' s responsibility

1. The tax authority provides a form of tax registration, guidelines for procedures, prescribation of tax records, tax code levels, and tax registration certificates on the right deadline. The case of checking the filing of the taxpayer ' s tax registration filing is incomplete, not properly prescribed, the filing information is not yet accurate, the tax agency informed the slog of the year to no more than 03 (three) working days since the date received, in the It clearly states that the content is missing, wrong, and required to add, edit.

2. The tax authority is responsible for using the tax code to manage taxpayers and write tax code on every transaction paper with the taxpayer as: notification of tax filing, penalty notice, receipt of tax, tax administrative decisions, inspection of the inspection, inspection, and security. Tax return.

3. The tax agency is responsible for handling, keeping a tax registration filing, granting the Certificate of Tax Registration. The tax authority builds, manages the entire tax code system of taxpayers and updates tax registration information changes to the tax code management system on the tax industry network.

4. The tax authority is responsible for coordinating with ministries, the relevant sector to organize to put the tax code into the existing information system of the ministries, the industry with the management function associated with the taxpayer.

5. The Tax Directorate is responsible for providing timely, full information about the taxpayer that is granted a tax code to the prescribed functional body.

Article 22. The responsibility of the business registry business

The Business Registry does the licensing of the number of businesses, coordinating the number of tax codes for business households, business individuals, and other organizations, individuals according to the regulation of the existing law.

What? 23. The responsibility of the ministries, industry and related agencies

The state treasury is responsible for updating the tax code of each taxpayer in the management of the tax number filed into the Treasury and carrying out tasks related to the tax work such as: tax refund, citing money from the taxpayer ' s deposit account. account of the State Budget when receiving the Tax Revenue Order; the implementation of the exchange of information on the amount of tax paid by each taxpayer between the Treasury and the tax authority on the same level.

State coffers, commercial banks and credit organizations express tax code in the filing of the taxpayer's account and the evidence from the transaction through the account.

The Ministry, industry and specialized management agencies are responsible for providing information about the taxpayer ' s business operating situation when there is a written request and notification of changes of taxpayer information (such as dissolution, bankruptcy, document recovery, and other information). receiving business registration, organization, business rearrangement); the addition of the tax code section in the statements and testimonies related to the authorities in the administration of the administration and updates the tax code of the taxpayer to the system. information of its data and co-ordination implementation of information exchange with the Ministry of Finance, increased management and facilitation to the applicants, and the government. Taxes in manufacturing, business and service.

Chapter IV

BREACH PROCESSING

What? 24. For taxpayers

The taxpayer in violation of the tax register and the use of the wrong tax code would be punished for violations of the prescribed tax registration at the Tax Laws and Legal Statutes of the Administrative infringes in the tax sector.

What? 25. For tax authorities and tax authorities

The head of the tax authority is responsible for the strict implementation of the tax code registration regulations. Tax authorities that govern the tax register shall be processed under the provisions of the Tax Management Law, Officer Law, Public Affairs, and Guidelines That Enforce These Laws.

Chapter V.

THE ORGANIZATION.

What? 26.

1. This message came into effect from 1 July 2012.

2. This information replaces the Digital 85 /2007/TT-BTC July 18, 2007 of the Ministry of Finance directed the implementation of the Tax Management Act on Tax Registration; Section 01-DK-TNCN tax registration tax is used for individuals to pay an individual income tax attached to the Digital Information Act. 175 /2010/TT-BTC 05/11/2010 by the Ministry of Finance amended, Supplements Digital 84 /2008/TT-BTC September 30, 2008 of the Ministry of Finance directed the implementation of several provisions of the Personal Adjustment Tax Law and the orientation of the digital decree. 100 /2008/NĐ-CP September 8, 2008 of the Government rules out some of the provisions of the Personal Income Tax Act.

What? 27.

1. The taxpayer has been granted tax code according to Digital 79 /1998/TT-BTC December 12, 1998; Digital News 68 /2003/TT-BTC July 17, 2003; Digital News 80 /2004/TT-BTC August 13, 2004; Digital News 10 /2006/TT-BTC 14/02/2006 and Digital News 85 /2007/TT-BTC On 18 July 2007, the Ministry of Finance on 18 July 2007 continued to use the tax code that was granted.

2. Total Tax Directorate responsible for implementing tax registration, tax code level, level of tax registration certification, and management using tax code.

In the process of implementation if there is an entangrium, the organization suggests, the individual reflects in time to the Ministry of Finance for the study of the ./.