Circular 80/2012/tt-Btc: The Tax Administration Law Guide On Registration Tax

Original Language Title: Thông tư 80/2012/TT-BTC: Hướng dẫn Luật Quản lý thuế về đăng ký thuế

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Pursuant to the law of the tax administration and enforcement guidance documents;

To base the tax law, Ordinance on fees and documents guiding the implementation;

Based business law and other documents guiding the implementation;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Proposal of the General Director of the tax Bureau;

The Minister of Finance issued a circular on taxation Management Law tax registration as follows: chapter I GENERAL PROVISIONS article 1. Scope this regulation circular profile, sequence, tax registration procedures; tax registration information changes; cessation of effect the tax code; responsible for the management and use of the tax code.

Article 2. The object that applies to this circular apply to organizations, individual: 1. organizations, households, individuals, business activities and provide services, goods.

2. Personal taxable income is personal income.

3. organizations and individuals have the responsibility to deduct and pay tax to the State budget in accordance with the law.

4. organizations authorized to collect fees.

5. Foreign organizations have no legal personality, the Vietnam foreign individuals practising entrepreneurial independence in Vietnam Vietnam law suits have incomes generated in Vietnam.

6. organizations and individuals related to tax issues such as: the project management, the business units, organizations, personal tax obligation does not arise but are tax refund, or be receiving aid from abroad.

7. organizations and individuals have arisen account must submit the State budget.

Article 3. Tax code 1. The tax code is a sequence of digits is encoded as a unifying principle to give each taxpayer according to the provisions of the tax law, Ordinance on fees and charges (collectively referred to as "tax law"), including the taxpayers, tax, export and import. Tax code to identify, define each of the taxpayers and are managed on a national scope.

2. Tax code is structured as a sequence of numbers is divided into the following groups: N1N2 N3N4N5N6N7N8N9 N11N12N13 of which: N10-the first two digits are the number of the level range partition N1N2 tax code specified by category code around the province.

-Seven digits are N3N4N5N6N7N8N9 according to the order number from 0000001 to 9999999. Digit is the check digit of the N10.

-Ten numbers from N1 to N10 are granted for main unit and business members.

-Three-digit N11N12N13 is the serial number from 001 to 999 are issued for each of the subdivisions of the main unit and business members.

3. The principle of granting the tax code a), individual organizations specified in article 2 of this circular was issued a single tax code for use during operations when the tax registration until the termination of the operation, except in the cases specified in point d, DD, e. Tax code be used to tax, tax for all the taxes which taxpayers must file, including the case of business taxpayers many different professions or business activities in the different geographical areas.

The tax code has not been used to level for other taxpayers. Business organization upon the termination of the activity, the tax code termination effect and are not used again.

The tax code has been issued to the taxpayer's business or a householder individuals does not change throughout the life of that individual, including cases have stopped operations after that business back.

Tax code of the business after the conversion type is retained.

For enterprises established under the enterprise law, the tax code and business code.

b) tax code 10 numbers (N1N2N3N4N5N6N7N8N9N10) are issued to: Organization, individuals referred to in article 2, except in the cases specified in point c of Paragraph 3 of this article.

c) tax code 13 (N1N2N3N4N5N6N7N8N9N10 N11N12N13) is provided for:-affiliates, representative offices, places of business of the enterprise has incurred tax obligations tax declaration directly to the tax authorities;

-Business units directly under the Corporation, directly under the business tax obligations arise.

The Organization, individuals are defined at this point was called "subdivisions", unit "subdivisions" is called "the unit". Subsidiaries before tax registration with tax authorities of direct management, the owner must declare these units into "lists of subdivisions" to tax authorities granted tax code number 13.

d) grant the tax code for taxpayers is the contractor, investor participation in petroleum contracts with respect to the contract search, exploration, oil and gas extraction (hereinafter referred to as "petroleum contracts"), was issued number 10, tax code for: executives (General operating company) under each contract oil and gas; Business venture for oil and gas contract was signed under the joint venture agreement.

The case of the petroleum contract stipulates each of the bidders, investors must make separate tax obligations, the contractor, investor participation contracts are granted tax code 13 numbers (including the contractor, the investor is the moderator and the contractor received the interest is split) according to the tax code 10 number of executives to make declaration , tax and tax for each oil and gas contracts.

DD) tax code for the foreign contractor tax registration directly with the tax agency contractors, subcontractors abroad tax registration directly to the tax authorities shall be granted tax code 10 numbers under each contract signed.

e) Granted the tax code for tax Vietnam Party instead of foreign contractors the contractor and subcontractors abroad do not register and payment directly with the tax authorities, the Vietnam party signed with the contractor is responsible for and pay tax for foreign parties. Vietnam-party granted tax code 10 number to use for the payment to the contractor, subcontractors abroad.

Chapter II SPECIFIC PROVISIONS section 1 PROFILE, sequence, TAX REGISTRATION PROCEDURE article 4. The time limit, the time to resolve and record numbers of registration taxes 1. Tax register term a) established businesses, operating under the enterprise law follow instructions in no. 43/2010/ND-CP on 15/4/2010 of the Government on business registration.

b) organizations and individuals with business operations, tax obligations arise, are tax refund to make tax registration within 10 working days from the date of: – Be active certification or license, operations or investment certificates;

-Start of operations for the organization not registered business or households, individuals in an business registration but have not been issued a certificate of business registration;

-Liability to tax and tax deduction instead of individual institutions;

-Start implementing the task of collecting the fees prescribed by law;

-Income tax obligations arise to individuals (personal income receipt date);

-Incurred pre-tax value was done under the provisions of tax legislation with respect to project owner (or authorized representatives such as the management of public works), the main contractor;

-Tax obligations arise non-agricultural land use.

2. time resolved profile: 3 (three) working days from the date of application of the tax registration according to the rules (applicable to the procedures of the Organization, the corporate reorganization and termination of tax effect).

3. Rules of records: taxpayers submit 1 (one) the only profile (applicable to the procedures of the Organization, the corporate reorganization and termination of tax effect).

Article 5. Tax registration profile 1. Tax registration records for the taxpayer is established businesses under the enterprise law (including its subsidiaries) and established business operating under the enterprise law perform tax registration according to the provisions in articles 19, 20, 21, 22, 23 and 33 Decree 43/2010/ND-CP on 15/4/2010 of the Government on business registration and the writing guide the onions.

2. tax registration profile for taxpayers is the business organization is not established under the business law and subdivisions, a) for organizing production, business tax registration records including:-tax registration declaration form 01-REGISTER-TCT attached to this circular and the accompanying statement the Declaration of registration tax (if any);

-Copy does not require proof of business registration certificate; Investment certificate or establishment.

The case of business organisations is managing has subdivisions, the business organization must declare the subdivisions into "lists of subdivisions". Tax authorities direct management unit level tax code for the unit, at the same time for each code-level subdivisions are in "lists the subdivisions" of the unit, including the case of subsidiaries based in other provinces. Owner is responsible for the tax code notices (13) for the subdivisions. The tax agency management unit is responsible for the tax code notices (13) to the tax authorities of management units.

The case owner to establish more units then the owner must have sent the tax authorities managed to be granted direct tax code for the subdivisions of the newly established more, and added "lists the subdivisions" of the unit.

Registration tax code for the subdivisions formed include:-notification of establishment of branches, representative offices, location of business form 7-MST attached herewith;

-Copy does not claim endorsement decided to establish subdivisions.

b) for subdivisions-tax registration declaration form 02-REGISTER-TCT attached to this circular and the accompanying statement the Declaration of registration tax (if any). On the tax registration form must indicate the tax code no. 13 has been managing the notice;

-Copy does not require proof of business registration certificate; Investment certificates; or decided.


Local tax authorities where subdivisions based registration tax base of subdivisions and announce tax code (No. 13) of tax authorities manage the unit to perform tax registration certificate under the rules.

3. tax registration records for the taxpayer's household, personal and business tax registration form-form 3-REGISTER-TCT attached herewith;

-Copy does not require proof of business registration certificate (if available);

-Copy does not require authentication or identity Papers to prove the army or passport.

Business households, personal business only registered business in another location. Case of households and business, personal business use often more than ten workers to switch to operate in the form of business and enterprise register made pursuant to Decree No. 43/2010/ND-CP on 15/4/2010 of the Government.

4. Records of registration taxes for taxpayers is the contractor, subcontractors abroad tax registration directly to the tax authorities a) for contractors, sub contractors directly contracted foreign investor bids case foreign contractor is general contractor or principal contractors to sign contract with the owner under the provisions of the law tax registration records, including:-tax registration declaration form 04-REGISTER-TCT attached herewith;

-Copy does not require certified contractors license (or equivalent papers by authorities);

-Copy does not require probate Office registration certificate (or equivalent papers due to competent authorities, if any);

-Lists the attached contract contractor (if available).

Local tax agency registration tax base of contractors to perform level tax code 10 number according to the rules.

b) for foreign contractors to join venture contract in Vietnam the parties case associates founded the venture board, the Board of the associates are granted tax code 10 to declare, pay taxes, according to tax regulations.

Tax registration records including:-tax registration declaration form 04-REGISTER-TCT attached herewith;

-Copy does not require certified contractors license (or equivalent papers by authorities);

-Copy does not require probate Office registration certificate (or equivalent papers due to competent authorities, if any);

-Lists list of subcontractors, venture participants attached contract contractor (if available).

Where the parties make a joint venture work, identify revenue earned by yourself, you can make a separate declaration to tax registration, tax, tax under the provisions of the applicable tax legislation.

5. tax registration records for the Vietnam party pay tax instead of the contractor, subcontractors abroad tax registration records including:-tax registration declaration form number 04.1-REGISTER-TCT attached herewith;

Vietnam-party case need confirmation, settlement tax amount already paid in lieu of the foreign contractors, Vietnam Party must provide to the tax authorities directly managed 01 (a) record include: copy does not require certified contractors; the vouchers, documents relating to the tender contracts signed with foreign contractors to serve the tax and to confirm the completion of tax obligations (if any).

6. Records of registration taxes for taxpayers is the contractor, investors participate in the petroleum contract a) for executives and venture business tax registration records including:-tax registration declaration form 01-REGISTER-TCT attached to this circular and the accompanying statement the Declaration of registration tax (if any);

-A copy of the required certificate not the certificate of investment.

Moderator declaring the contractors, oil and gas investors into "lists of contractors, subcontractors abroad". Tax authorities direct executive management level tax code 10 numbers for executives at the same time the code level for each of 13 bidders, investors in "lists contractors, subcontractors abroad" of executives. The operator is responsible for the tax code notices (13) for the contractor, investor. The tax agency executive management is responsible for the tax code notices (13) to the tax authorities manage contractors, investors.

b) for contractors, investors (including the contractor received interest divided) tax registration records including:-tax registration declaration form 02-REGISTER-TCT attached to this circular. On the tax registration form must indicate the tax code no. 13 has been The operator notice;

-A copy of the required certificate not the certificate of investment;

Local tax authorities where the bidders, investors put the operating Office registration tax base of contractors, oil and gas investors and tax code notices of tax authorities of direct executive management to make tax registration certificate under the rules.

7. tax registration dossiers for individual taxpayers in filing personal income-tax registration declaration form 05-REGISTER-TCT attached herewith;

-Copy does not require authenticated identity or prove the army or passport for foreigners.

8. Records of registration taxes for taxpayers is the diplomatic representations, consular and representative bodies of international organizations in Vietnam (have value-added tax refund) use tax registration declaration form 06-REGISTER-TCT attached to this circular.

9. Records of registration taxes for taxpayers is the organization authorized to collect taxes, fees and other revenues prescribed by law; the owners of the project; organize personal income tax deductions but not manufacturing operations, business services.

Use tax registration declaration form 01-REGISTER-TCT attached to this circular (just make the target: 1, 3, 9, 14).

10. For some special lines due to the ministries for licensing activities (such as credit, lawyer, notary, oil and gas, insurance, medical or other professional fields) then use this license instead of the business registration certificate, the decision established, investment certificates of registration tax.

11. for taxpayers to use non-agricultural land is personal, tax authorities automatically granted tax code when receiving non-agricultural land use tax of the first year.

Article 6. Location registration tax filing 1. Business and the subsidiaries established under the enterprise law, made the filing tax registration in the business register according to the provisions of Decree No. 43/2010/ND-CP on 15/4/2010 of the Government on business registration.

2. enterprises and organizations and units perform tax registration in Tax Office headquarters.

3. organizations and individuals who have responsibility for deductibility and tax changes made filing for tax registration in tax authorities directly manage hosts, that individual is headquartered. Separately for individual personal income tax through pay Agency shall file a income tax registration at the Agency pay the income; The Agency paid the aggregate income tax registration form of each individual to submit to tax authorities directly managed.

4. Individuals belonging to an individual income tax filing directly, not through the unit to pay income, tax registration in tax authorities where the taxable income, where to register permanent residence or shelter.

5. Cooperative, collaboration, business households, personal business tax registration tax Bureau at the County, district, town, city in the province.

Article 7. Receive tax registration profile 1. Established businesses and operating under the enterprise law regulations, the tax authorities follow the process of coordinating the exchange business registration information between the tax authorities and the business registration agency.

2. The reception record for the Organization, the individual is not established under the business law are as follows: public servants receiving tax and stamp tax registration dossiers received, stating the time of receipt, the number of the document in the table list of tax registration documents for tax registration records filed at the tax agency. Tax officer written votes on appointments charged tax registration results, the time limit for paying the results weren't too on the provisions of this circular.

The case for tax registration documents sent by mail, write stamp tax receipt and logging of clerical offices.

The case for electronic tax registration, receiving tax registration records are done through electronic trading system.

The tax officials examined the records of registration taxes, to supplement the record tax registration, tax authorities notice to the applicants within a period of 1 (one) working days from the time of receipt for the record receive directly; within a period of 2 (two) working days from the date of receiving the record for the record received by mail or electronic transaction.

Article 8. Tax registration certificate of tax registration certificates are issued to organizations, individual regulation at points b, c, d, e and e of article 3 paragraph 3 of this circular, except in the case of establishment, operating under the enterprise law.

1. The time limit for tax registration certificate the tax authorities are responsible for tax registration certificate for not more than 3 (three) working days for the registration tax records from the date get enough tax registration records.

2. tax registration certificate a) certificate of registration tax: taxpayers fully implementing procedures and tax registration records are the tax authorities issued "certificate of tax registration" under model number 10-MST attached to this circular (except individuals belonging to an individual income tax and the case be given notice of the tax code).

b) personal tax code Card: personal in an individual income tax full implementation procedures and tax registration records issued "personal tax code Card" under model number 12-MST attached to this circular.

c) announce the tax code: The case of tax notices are issued in the form of 11-MST attached to this circular are:


-Taxpayers have generated new business operations or expand their business operations into other established local branches or subsidiaries;

-Individuals, groups of individuals lack identity or lack of business registration certificate;

-Personal tax non-agricultural land uses;

-Vietnam Party filed the tax instead of the contractor, subcontractors;

-Business units, armed units;

-Economic organization of the political organization, social-political organizations, social organizations, social-professional organization.

-The Organization, the other individual have incurred obligations but not eligible for tax registration certificates.

3. Level The tax registration certificate to the certificate of tax registration and tax code Card for individual cases (except enterprises established under the business law) is the tax authorities performed within 3 (three) working days from the date the request was received by the taxpayer.

The case was granted back the certificate of tax registration and tax code Card specific individuals: a) Granted leave for cases lost, torn, ragged tax registration certificate: the taxpayer must declare to tax authorities directly managed to be reissued a certificate of tax registration. Recommended records reissued certificate of tax registration "application level certificate of tax registration" form number 13-MST.

b) back tax registration certificate in the case of the target on the tax registration certificate change: when the content recorded in the norms on tax registration certificate change, taxpayers must perform the procedure according to the instructions in the article 11 of this circular to the tax authorities to tax registration certificate.

c) Level of personal tax code card: personal tax code Card lost or torn, ragged, broken card then apply recommended tax authorities tax code card individuals according to the form 13-MST. The form must specify: the tax code, name, identity card number or passport number (if foreigner), where the previous card level registration. Card change case then that individual must return the old card to the tax authorities.

4. To inform tax: taxpayers listed in point c of paragraph 2 of this Article the request again to announce the tax code, the applicants proposed the tax agency to directly manage the level of tax code notification back form number 13-MST. In the application stating: your name, the tax code has been reported previously, name, identity card number (if personal).

Article 9. Guide to some specific cases 1. The taxpayer has been granted tax code if the operation produces a new business or expand into the provinces, other cities (not established branches or subsidiaries) must perform tax registration with tax authorities where the new business operations or expand business under the provisions of tax legislation. The taxpayer's business, the organization uses the form Declaration 1-REGISTER-TCT, subdivisions of enterprises, organizations use declaration form 02-REGISTER-TCT with contract or a new business license, tax registration for expansion with tax, the city where there arises the new business operations or expansion. Taxpayers must write the tax code has been issued on the tax registration form.

2. Households and business, personal business when transferring business activities from the wife to the husband, father, mother to son, and vice versa (including cases of sale of business establishments of business households, individual business) must inform the tax authorities to give back the tax code. The case of the receiving party has granted the personal tax code, the use of the tax code that has been granted to, filed the taxes incurred.

3. Some provisions of the tax code: personal-personal at the same time the personal income tax over many organizations pay, tax registration only in an organization pays to be granted tax code. Individuals reported his code to other cover organizations to the organizations pay tax, used to pay tax. If an individual has just a personal income tax, just had business activities shall use the personal income tax code to tax, tax for the business tax registration form 3-REGISTER-TCT (burn the tax code has been issued into the tax code of the Declaration). Individual cases of business activity has been granted tax code then use this tax to the tax code, the personal income tax. Individuals perform tax registration procedures, filing taxes with tax authorities form 05-REGISTER-TCT attached to this circular (burn the tax code has been issued into the tax code).

-Where the tax authorities have the full information about individual taxpayers, the tax code-level implementation and inform the taxpayer knows.

-Case households and business, personal business arising a new business or expand into other areas, districts, town places registered tax code then use tax code has been issued the number to 10 stubs, pay tax. Tax authorities discovered the individual has more than one tax code 10 number then made recovery of the tax code no. 10 granted after the tax code the first number 10.

-Private business owner if any taxable income the personal income tax code must use the individual's private business owners to declare, pay tax and tax; Do not use the tax code of private enterprise to declare, deduction of personal income taxes.

Category 2 TAX REGISTRATION INFORMATION CHANGES to article 10. Responsibilities and deadlines change notification registration information 1. For enterprises established under the provisions of the law on business then make informed tax registration information changes according to the provisions of article 45 of Decree 43/2010/ND-CP and the writing guide.

2. The institutions, households and individuals make informed tax authorities directly managed within 10 (ten) days from the date of change according to the model No. 08-MST attached to this circular.

Article 11. Profile, change the information procedure 1. Rename the business Base: base business when the name changed to supplement with tax authorities directly managed. The records include:-adjusting the tax registration declaration form 8-MST attached herewith;

-Tax registration certificate (original).

-Copy does not require proof of business registration certificate to adjust according to the new name;

Within a period of 3 (three) working days from the date of the full additional declaration of business establishments, the tax authorities to tax registration certificates for business establishments under the new name with a tax code that has been granted previously, and recovery of tax registration certificate.

2. Transfer the location of business: the case of transfer of business places, taxpayers must declare to tax authorities directly managed to transfer location. All cases are business location changes do not change the tax code.

a) cases transformed business locations in the same province: profile, including: declarations to adjust tax registration form 08-MST, which clearly change information about business locations.

The case of the taxpayer in the tax office directly administers the records sent to the Department of taxation to make adjustments back to the information on the new address of the taxpayer. Department of taxation directly manage the taxpayers responsibility to update the information changed on the registration data system within 2 (two) working days from receipt of application tuning.

The case of the taxpayer in the Tax Bureau to manage the profile established 2 (two) to submit to the Tax Bureau where the taxpayer and the tax Bureau moved away where taxpayers turn to. The tax Bureau where taxpayers moved to set the tax situation of the taxpayer under model number 09-sent to the tax Bureau where the taxpayer and the tax Bureau moved to within 3 (three) working days from the date of the proposed relocation records.

b) transfer case between the business location:-in where the taxpayer moved. The records include: + notice of location;

+ Tax registration certificate (original);

+ Status message Declaration and payment of transfer unit business locations under model 09-MST attached to this circular.

Within a period of 3 (three) working days from the date of receiving the Declaration transferring the location of the taxpayer, the tax authority where the taxpayer moved to revoke the certificate of tax registration and tax situation of taxpayers under model 09-send 1 (one) for taxpayers , 1 (one) for the tax authority where the taxpayer moved to.

-In where the taxpayer transfers to: within 5 (five) working days since the date of business license is granted, the certificate of investment ... According to the new address, the taxpayer must perform tax registration in tax authorities where to move to.

Tax registration records are: + tax registration form (write the tax code has been issued before);

+ Copy does not require proof of business license or the certificate of investment ... due to the competent authority where the move to level.

Within a period of 3 (three) working days from receipt of registration tax in full, accurate, the tax authorities must grant leave tax registration certificate for taxpayers and tax code that the taxpayer has been granted before.

3. Notice of changes to other norms on tax registration form: When changing the content of the information declared in the register of the tax, the taxpayer must report the tax registration information changes according to the "tax registration adjustment Declaration" form 8-MST attached to this circular within 5 (five) days of the change.

Additional records include: tax registration-registration tax adjustment form under form 8-MST;

-Copy does not require proof of business registration license or additional license and operating or investment certificate with regard to the case of information changes to certificate re-issuance additional business registration or license and operation or investment certificates;

-Table attached tax registration original declaration (if any).

Article 12. Filing location changes tax registration information


1. Business and the subsidiaries established under the business law made filing tax registration information changes at the business registration agency under the provisions of Decree No. 43/2010/ND-CP on 15/4/2010 of the Government on business registration.

2. Organizations and individuals filing tax registration information changes in direct tax agency management.

Article 13. Receiving the record tax registration information changes the tax authorities responsible for receiving the profile to change the tax registration information of taxpayers, make changes and update the information changed on the registration data system to tax the tax industry.

The case arises change the norms have on tax registration certificate, tax authorities set up appointment to level the tax registration certificate within 3 (three) working days from receipt of application information changes.

Category 3 TERMINATE VALID TAX CODE article 14. Cessation of effect the tax code termination effective tax code is the procedure of tax authorities determine the tax code no longer uses the value in the data system of tax registration tax. Tax authorities certificate revocation tax registration and public notice listing the tax code termination effective use.

Personal, business organization to terminate the operation, organization, reorganization of the enterprise must perform the procedure to terminate the validity of tax code. For individuals killed, missing or lost the capacity for civil acts under the provisions of the law, the tax authorities directly managed implementation ended effective tax code as specified.

After the Organization has procedures for termination effective tax code, if the activity back to make tax registration for a new tax code. After the individual has done the procedure terminated effective tax code, if any tax obligation must perform the procedures for tax registration with tax authorities to be used back tax code has been issued before.

Article 15. Profile, the procedure terminates the effect tax code 1. For businesses, households and business, personal business and subdivisions, a) for business, households and business, personal business records terminated effective tax code, including:-tax registration certificate (original);

-Copy does not claim endorsement decided to dissolve the business or decide to open a bankruptcy procedure; Notice of termination of the activity of households and business, personal business.

Within a period of 2 (two) working days from the date the tax agency receives the notice of the competent authority to grant registration, investment certificates, licenses or the taxpayer on the dissolution, cessation of activity, reorganization of the business, the tax authorities must make informed business ceased operations and was doing the procedure to terminate the validity of tax code.

After receiving the notice of tax authorities, taxpayers must make filed the documents and payment of tax obligations with the tax authorities directly managed under the rules.

Within 10 (ten) working days from receipt of the documents, records relating to the settlement of tax obligations from taxpayers, tax authorities conduct tax inspection as prescribed by the law on tax administration and the current Guide text.

b) for subdivisions: managing the termination effective tax code, all subsidiaries will terminate effective the tax code. Owner is responsible for notifying the termination of existence for the subdivisions know. Subdivisions are responsible for performing the procedure to terminate his tax code effect within 10 (ten) days from the date the units receiving notice of the owner of the profile exists, including:-tax registration certificate (original);

-Notice to terminate the existence of the unit.

Within 5 (five) working days after the termination of the validity of the tax unit, tax authorities management unit must immediately notify the provincial tax Bureau, the city has subdivisions about the termination of the validity of the tax code governing units to the tax office examine the implementation procedure of the termination of the validity of tax code of the subdivisions. If subdivisions not yet terminated effective tax code, the tax authority requires the subdivisions must perform the procedure terminated effective tax code as specified.

After the unit dissolved, bankrupt, cease to exist, if some units continued to operate, the subdivisions must do the procedure to terminate the validity of tax code and implement new tax registration with the tax authorities as an independent unit. The case owner terminated the validity of tax code that units still use the tax code no. 13, according to the tax code of the owner are considered using the tax code is not legitimate.

2. for taxpayers to stop filing tax, but not declared to the tax authorities is too Declaration deadlines and pay tax, after three times sent a message asking the taxpayer filing a tax return, if there is no response from the taxpayers, the tax agency to contact local authorities to capture information , the actual situation of the existence of the taxpayer.

a) where the taxpayer is no longer in business but still reside in the area, the tax agency requires the taxpayer to fulfill the provisions of tax legislation or implementation cease effective tax code if there's no active business needs.

b) where the taxpayer is no longer doing business at the registered address of business and does not determine the tax agency area launched in collaboration with the local authorities established a verification of the situation no longer works in the place of business of the taxpayer. The tax agency updated information into the database of tax registration tax, public notice status of taxpayers and with the competent State agencies perform the procedure to revoke a certificate of business registration, business registration at the same time end the effect of tax code provisions of business law Law, tax management and the enforcement Guide text.

3. for individuals killed, missing, restricted or lost the capacity for civil acts cases the taxpayer is personally dead, missing, restricted or lost the capacity for civil acts under the provisions of the law, the tax authorities pursuant the relevant papers of the competent authorities confirmed the dead , missing, restricted or lost the capacity for civil acts of individuals to do the procedure to terminate the validity of tax code.

4 entries for TAX REGISTRATION for the EVENT organization, REORGANIZATION of ENTERPRISES article 16. Split, split, merge, merge enterprises 1. Divided into a business) for business divided: divided business to do the procedure terminated effective tax code with the tax authorities when there is a decision to split the business.

The records include:-dispatch recommended the termination of the validity of tax code;

-Copy does not claim endorsement split decision;

-Tax registration certificate (original).

Within a period of 3 (three) working days from the date of the application, the tax authorities must make informed business has ceased operations and was doing the procedure to terminate the validity of tax code.

b) for new business is divided into: The new business from the business of being divided must make declare for tax registration with tax authorities within 10 (ten) days from the date of certificate of business registration. Profile, sequence of procedures follow prescribed by the law on registration of new business.

2. Separation of a business) for business was split: the case after the separation, the separated businesses have incurred tax registration information change, businesses must perform the procedures for tax registration information changes within a period of 10 (ten) days from the date of certificate of business registration profile, including:-a copy of the required certificate not decided to split the business;

-Business registration certificate;

-Adjustment of tax registration declaration form 8-MST.

Within a period of 3 (three) working days from the date of the application, the tax authorities should perform the adjustment procedure for tax registration information of the business being spun out of tax management system. Separated businesses still use the tax code and tax registration certificate has been issued before to continue implementing tax obligations.

The case of the registration tax information adjustments give rise to change the information on the certificate of tax registration, tax authorities made to the certificate of registration taxes for taxpayers according to the regulations.

b) for business was split: the business was separated to make tax registration with tax authorities when they have decided to split the business and at the latest not more than 10 (ten) days from the date of the business registration certificate.

Profile, sequence, follow the procedure prescribed by the law on registration of new business.

3. Merger of merged business business will retain the tax code and must bear the entire responsibility for the tax obligations of the merged business. The merged business will terminate effective the tax code.

a merged business): When the merger contract pursuant to the law on enterprises, the enterprises were merged to make the procedure terminated effective tax code with the tax authorities. The records include:-dispatch recommended the termination of the validity of tax code;

-Copy does not require endorsement of the merger contract.

Within a period of 3 (three) working days from the date of the application, the tax authorities must make informed business ceased operations and was doing the procedure to terminate the validity of tax code of the merged business.

b) merged business: within 10 (ten) days from the date of certificate of business registration, business got merged to change the procedures for tax registration information (case merger arises change the tax registration information), the record consists of:-the business registration certificate of the enterprise get merged (duplicate authentication not required);

-Adjustment of tax registration declaration form 8-MST.

4. Incorporated enterprises


The best business is a new business, take over the entire property, rights, obligations and legal benefits of businesses being transferred to consolidation. The business was incorporated, will terminate effective the tax code.

a business, the best being:) when the contract incorporated under the provisions of the law on enterprises, the enterprises were merged to make the procedure terminated effective tax code with the tax authorities. The records include:-dispatch recommended the termination of the validity of tax code;

-Copy does not claim endorsement contracts.

Within a period of 3 (three) working days from the date of the application, the tax authorities must make informed business ceased operations and was doing the procedure to terminate the validity of tax code of the enterprises being merged.

b) best business: within 10 (ten) days from the date of certificate of business registration, the best to do business tax registration procedures to be new tax registration certificate. Profile, sequence of procedures made under the provisions of the law on registration of new business.

Article 17. Sale of business 1. Established businesses, operating under the enterprise law made under the provisions of Decree No. 43/2010/ND-CP on 15/4/2010 of the Government on business registration and the text of the current guidelines.

2. for the business is not established under the business law When there is a contract or agreement on the sale of the business, the business was sold to notify in writing, accompanied by a contract for the sale of businesses, the original certificate of tax registration and tax sent to the tax authorities.

Within a period of 3 (three) days from the date of certificate of business registration, the enterprise must perform the procedures for tax registration with tax authorities. Registration documents are:-tax registration form;

-Copy does not require proof of business registration certificate;

-Copy does not claim endorsement contract to buy the business.

Within a period of 3 (three) working days from the date of registration tax in full, of the business, the tax authorities to tax registration certificates for business purchase.

Tax code of the business remain after the sale. For the case of a business directly after the sale became an independent business, or a business after the sale became a subordinate enterprises of other enterprises shall comply with the provisions of article 18 of this circular.

Article 18. Move units into independence or conversely subdivisions have decided to move into independence or vice versa must perform tax registration back to be the tax authorities issued a new tax code within 10 (ten) days from the date of certificate of registration of a new business. Before the switch to make the tax-settlement and termination procedures effective tax code with the tax authorities.

Registration documents are:-tax registration declaration form 01-REGISTER-TCT;

-Copy does not require proof of business registration certificate.

An independent unit converted to subdivisions of a standalone unit is granted tax code no. 13, according to the tax code of the new unit. The conversion unit should do the procedure terminated effective tax code with the tax authorities before the conversion. The new owner must perform tax registration supplement, enumerate more subdivisions, new to the table subdivisions to the tax authorities issued the code of 13. Subdivisions to make tax registration with tax authorities directly managed under the rules.

A subsidiary of a standalone unit moved into subdivisions of an independent unit to perform the procedure to terminate the validity of the old tax code. The new owner must register the additional taxes on the table subdivisions to tax authorities granted tax code no. 13 for new subdivisions. Subdivisions to make tax registration with tax authorities directly managed under the rules.

Article 19. Suspension of business organizations, personal trading suspension is notified in writing to the tax authorities directly managed the slowest is 5 (five) days before the suspension of trading. Content of the notice must specify the start time and the end of suspension of business, business suspension reason. The pause period the business stated in the notice are not too 1 (one) year. After the time limit indicated on the notice, if the Organization, individuals continued to suspend trading they must notify the business registration agency, or the tax authorities at the latest is 5 (five) days before the date of the next pause, the pause time of the business in a row not so 2 (two) years according to the regulations of the corporate law. Before the suspension of business, organization or individual must complete the outstanding tax obligations with the State budget.

Established businesses and operates under the provisions of the law on business when the business suspension to filing halted business in the business register in accordance with the corporate law and the text of the current guidelines.

Chapter III ADMINISTRATIVE RESPONSIBILITIES and USE TAX CODE article 20. The liability of the taxpayer 1. The taxpayer is responsible for paying the tax code registration, additional disclosure of information change on registration tax as prescribed in this circular. When the terminate active or suspended business, the taxpayer must declare to tax authorities and tax code can only be used in the transaction to complete tax filing obligations.

2. The taxpayer must keep the tax code in the transaction documents such as invoices, purchase vouchers, sale of goods, services, bookkeeping, economic contracts and papers, documents relevant to the determination of tax obligation. Taxpayers must use the tax code when opening deposit accounts in banks or other credit institutions. For other types of papers, books, vouchers have not had to write the tax code, then the taxpayer must specify the tax code into the corner on the right, the front page of the papers, books and vouchers. The units use the automatic invoice printing, set the printer to print your tax code available on individual bills.

3. Taxpayers are responsible for reporting the information changes for tax authorities to tax registration certificate as prescribed. For established businesses, operating under the enterprise law made under the provisions of Decree No. 43/2010/ND-CP on 15/4/2010 by Government and the current Guide text. Taxpayers have a responsibility to fulfill tax obligations with the tax authorities and the Customs (if import-export operations) prior to termination, suspension of business activities or organizing, reordering the business according to regulations.

4. the time limit for granting tax code that does not receive the certificate of tax registration or notification of the tax code, taxpayers have the right to complain to the tax authority where the tax level. After the time limit of 5 (five) working days from the date of filing the complaint that does not get answered by the tax authorities, the taxpayers have the right to appeal to the tax authorities for resolution.

5. Prohibit the loan, erasing, destroying or tampered certificate of registration tax, personal tax code Card.

Article 21. Liability of tax authorities 1. Tax authorities provide tax registration declaration form, guide the procedure, declare records posted tax, tax levels and tax registration certificate on time. Test case tax registration profile detection of taxpayers are incomplete, not regulation, declaring it is inaccurate information, the tax authorities notice to the taxpayer at the latest not more than 3 (three) working days from the date of the record, which stated the lack of content , false and edit additional requirements.

2. The tax authorities have a responsibility to use the tax code to manage the taxpayer and tax records on all papers dealing with taxpayers as tax notice, notice, order, the administrative penalty decisions thereon, tax inspection, tax inspection.

3. The tax authorities have the responsibility to handle, keeping records for tax registration, tax registration certificates. The tax agency building, the management of the entire tax system of taxpayers and tax registration information updated on changes to tax code management systems on a computer network for tax sector.

4. the tax agency is responsible, in coordination with the ministries concerned to give organizations the tax code into the existing information systems of the ministries have management functions related to the taxpayer.

5. The tax administration is responsible for providing timely, full of information about taxpayers are granted tax code for regulatory authorities.

Article 22. The responsibilities of the business registration agency registry business enterprise code-level implementation, supply tax code for business households, individuals and business organizations, individuals in accordance with the current legislation.

Article 23. The responsibilities of the ministries and agencies concerned the State Treasury is responsible for updating the tax code of individual taxpayers in tax management, filed into the Treasury and made the profession related to taxation such as tax refund, transfer of funds from the deposit account of the taxpayer on account of the State budget when it received orders to collect taxes; make the exchange of tax information submitted by each taxpayer between the Treasury and the tax authorities at the same level.

The State Treasury, commercial banks and credit organizations expressing the tax code in the account opening records of the taxpayer and transaction vouchers through accounts.


The ministries and specialized management agencies have the responsibility to provide information about the business activities of the taxpayer when the required text and notice information change of taxpayers (such as dissolution, bankruptcy, revoke the certificate of business registration, organization , reorder business); Supplement notes the tax code in the declarations and other documents relevant to the taxpayer in competent management and update tax code of taxpayers into the system information data and coordinating the exchange of information with the Ministry of finance , enhance management and facilitation of the taxpayers in the production, business and services.

Chapter IV DEALT VIOLATES article 24. For taxpayers Who pay tax in violation of tax registration and using the wrong tax code will be sanctions for violation of the registration tax declaration has stipulated in the tax law and the legal text on handling administrative violations in the field of taxation.

Article 25. With regard to the tax authorities and tax officer heads the responsible tax authorities strictly implement regulations on registration of tax levels. The tax officials violated regulations on tax registration will be processed under the provisions of the law on tax administration, law officers, public servants and other documents guiding the implementation of this law.

Chapter V IMPLEMENTATION Article 26. Effect 1. This circular has effective from July 1, 2012.

2. This circular replaces circular No 85/2007/TT-BTC on 18/7/2007 of the Ministry of Finance shall guide the implementation of the law on tax administration tax registration; Abolish model No. 01-REGISTER-registration tax ACCOUNTING for individual personal income tax attached to circular No. 175/2009/TT-BTC on 05/11/2010 of the Ministry of finance amend, complement the circular No. 84/2008/TT-BTC dated 30/9/2008 of the Ministry of Finance shall guide the implementation of some articles of the law of the tax overhaul added individuals and guiding the implementation of Decree No. 100/2008/ND-CP on 8/9/2008 from the Government detailing a number of articles of the law on personal income tax.

Article 27. Responsible for implementation 1. The taxpayer has been granted tax code according to circular No. 83/1998/TT-BTC dated 12 June 1998; Circular No. 68/2003/TT-BTC dated 17/6/2003; Circular No. 80/2004/TT-BTC on 13/8/2004; Circular No. 10/2006/TT-BTC dated February 14, 2006 and circular No 85/2007/TT-BTC on 18/7/2007 of the Ministry of finance, the continued use of the tax code has been issued.

2. The tax administration is responsible for implementation of tax registration, tax code, tax registration certificates and manage to use the tax code.

In the process of implementation if there is confusion, personal organization, recommended that reflect timely the Finance Ministry to study the resolution./.