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Circular No. 68/2003/tt-Btc Guiding The Implementation: Decision No 75/1998/qð-Ttg Dated 4 April 1998 Of The Prime Rules Of The Code Of Tax Payers.

Original Language Title: Thông tư 68/2003/TT-BTC: Hướng dẫn thi hành Quyết định số 75/1998/QÐ-TTg ngày 4 tháng 4 năm 1998 của Thủ tướng Chính phủ quy định về mã số đối tượng nộp thuế.

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CIRCULAR guiding the implementation of decision No 75/1998/QD-TTg dated 4 April 1998 of the Prime rules of the code of tax payers to base the tax law and the Tax Ordinance, Ordinance of fees;
 
Pursuant to decision No. 75/1998/QD-TTg dated 4 April 1998 of the Prime rules of the code of tax payers;
The Ministry of Finance shall guide the implementation of the registration code-level tax payers (tax code) and use the tax code as follows: i. GENERAL PROVISIONS on TAX CODE: 1. The concept of tax: the tax code is a unique identifier codes for each individual or organization in an have to tax declaration , of fees with tax authorities (referred to as tax payers-ĐTNT) to the tax authorities the unified management across the country.
2. The object is granted tax code: consists of all the organizations and individuals subject to registration tax declaration, the Declaration of taxes, charges and fees as prescribed in the tax law, the Tax Ordinance, fees (minus the tax only object property, agricultural land use tax).
3. The place of registration and the time limit for granting tax code: all the objects in an issued tax code must perform the registration procedure to be granted tax code (referred to as the register of tax code) with the tax Department, central cities (below referred to as the Department) or county tax office , the district or town. The tax agency specific guidelines where registration tax levels for each type of object.
The tax authorities have the responsibility to grant the tax code for no more than 15 days from the date of the full grant proposal profile tax code. The time from the date the tax payers send records as prescribed, not the edit time, additional records.
The tax payers have been granted tax code according to circular No. 83/1998/TT-BTC on 12/06/1998, still continue to use the tax code has been issued.
4. The responsibility of the tax payers and tax authorities:-tax payers are responsible for paying the tax code registration, additional information Declaration of registration taxes, charges and fees change (if any) under the provisions of this circular. Tax payers must use the tax code to make the disclosure, filing taxes, charges and fees to the tax authorities. When the terminate or stop, active vacations, tax payers have to declare to the tax authorities and not use the tax code in stoppage time, vacation and business activities.
-Tax authorities have a responsibility to provide tax registration form, guide the procedures, registration tax declaration, tax levels and tax registration certificate on time. The case when the check discovered the records of tax registration tax payers are incomplete, not yet properly defined, the information declared is inaccurate, then the tax authorities informed tax payers to slow for no more than 5 days from the receipt of the record, which stated the lack of content , false and edit additional requirements. The tax authorities have a responsibility to build tax-code management system unity in the country, guiding the use of the tax code, check the detection and handling of cases of violation of the provisions of the tax code.
5. Structure the tax code: the tax code is a sequence of numbers is regulated according to a unifying principle to give each of the tax payers. Tax structure is divided into the following groups:-N3N4N5N6N7N8N9-N11N12N13-N10 N1N2 in it: the first two digits are the number of N1N2 segment about the specified by category code about the attached to this circular.
Seven digits are N3N4N5N6N7N8N9 according to the order number from 0 000 001 up to 9 999 999. Digit is the check digit of the N10.
Ten numbers from N1 to N10 are granted independent tax payers and the main unit.
N11N12N13 three digits is the serial number from 001 to 999 are rated according to each of the subdivisions.
The principle of granting the tax code: A tax payers are granted only a single code to use during the operation until the cessation of existence. Tax code was used to supply tax declaration for all the taxes which it is filed, including the case of tax payers much different industries business or business activities on the different localities.
Tax code attached to a legal person or people pay tax. Tax payers to change legal personality, the new entity to perform the registration procedure of the new tax code. A tax entity cease to exist, the tax code will no longer use value. For the people (private enterprises, individuals, households and business), the tax code is granted will not change during the life of the people. The case of private business owners have dissolved, then formed a new private enterprises are still owned by his then still have to use the tax code has been issued earlier, the tax authorities did not grant the new tax code.
5.1. Tax Code 10 (N1N2-N3N4N5N6N7N8N9-N10) is provided for:-State enterprises include: independent business, business corporation, independent accounting members in the Corporation;
-Businesses have foreign capital and foreign parties involved in business cooperation contracts, according to the law on foreign investment in Vietnam; organizations, foreign individuals doing business in Vietnam not under the law on foreign investment in Vietnam to declare, direct tax; the contractor was the operator or corporate executive search contract, exploration and exploitation of oil and gas; Branches of foreign companies are allowed to operate in Vietnam.
-Server project, the main contractor of the ODA projects, the diplomatic representations, consular agencies and foreign representative offices of international organizations in Vietnam must register for tax reimbursement;
-Limited liability companies, joint stock companies, partnerships;
-The cooperative;
-Private entrepreneur;
-Individual, group, business householder who independent business and other business objects;
-Individuals pay tax according to the Ordinance on income tax for high income earners;
-The unit is authorized to collect taxes, unit costs, fees and other revenues prescribed by law;
-The economic organization of political organization, social-political organizations, social organizations, social-professional organization, the people's armed units and organizations, other business units.
5.2. Tax code 13 (N1N2-N3N4N5N6N7N8N9-N10-N11N12N13) is provided for:-branches, representative offices of business operations and direct tax registration with tax authorities;
-Business members dependent accounting the Corporation;
-The contractor the contract search, exploration and exploitation of oil and gas (except the operating contractor of the contract);
-Business units directly under the corporations and businesses have incurred tax;
-Individual stores, shops, tax registration in the County, district or province varies and individual is the subject of many private business, then in addition to the tax code also granted the number 10 major tax code no. 13 to declare tax for stores on the different localities and tax declaration for private businesses.
-Cooperative Park Township, the individual in the economic organization of business according to the method of receiving stock, solely responsible for business results and pay tax directly to the tax authorities.
The object specified in point 5.2 on is called the "subdivisions". The unit contains the subdivisions are called "owner". The units do not distinguish independent accounting forms or accounting depends are granted tax code number 13.

The tax authorities did not grant the tax code for units not directly tax declaration such as: subdivisions of dependent accounting by managing tax declaration for the entire operations of the subsidiaries; contractors and subcontractors abroad pay tax through Vietnam business; the branches, representative offices of business has no business operations or business activities but pay tax through the home-run business.
The units subject to the management of the branch to which the tax registration directly with the tax authorities, the owner (with tax code 10) must make this unit declaration to tax authorities granted tax code number 13. The case owner does not declare the unit direct tax registration with tax authorities for tax authorities to announce tax code 10 numbers, but not the tax registration certificate.
6. The certificate of grant of the tax code:-The tax payers to have business registration certificate and the full implementation of tax code registration procedures are certified tax authority granted tax code by tax registration certificate according to the model number 10-MST. Individuals in an income tax for high income earners are granted "personal tax code Card".
-The cases are not eligible for tax registration certificates shall be the tax authorities the tax code notification under form No. 11-MST.
7. Change the tax registration information: ĐTNT have changed the content has declared the tax registration, have to declare supplements with direct tax authorities collect taxes management under model 08-MST.
8. Close the tax code: close the tax code is the tax authorities determine the tax code is no longer worth using. The tax code is closed when the individual, organization, business bankruptcy, cease to exist, the individual dies, missing, restricted or lost the capacity for civil acts. Tax authorities announced publicly list the tax code has been closed.
II. TAX REGISTRATION PROCEDURES: 1. the registration Declaration Form tax: The tax registration form templates include: model No. 01-REGISTER-TCT (having pale blue): used for the Organization of production, sales of goods and provision of services, except for the subdivisions.
Model No. 02-REGISTER-TCT (pale pink in color): used for the subdivisions of the enterprise.
Model number 03-REGISTER-TCT (pale yellow): for individuals, groups of individuals, business and production of goods and provision of services.
Model number 03.1-REGISTER-TCT: for personal use or private business owners tax declaration for stores, shops, other affiliated areas with major business establishments.
Model No. 04-REGISTER-TCT (cyan color): for the contractor, subcontractors abroad tax registration directly with the tax agency to Vietnam.
Model No. 05-REGISTER-TCT (pale purple): for individuals pay tax according to the prescribed form accompanied by Ordinance on income tax for high income earners.
Model No. 06-REGISTER-TCT (white) is used for diplomatic missions, consular and representative bodies of international organizations in Vietnam according to the model specified in circular No. 8/2003/TT-BTC on 01/01/2003 of the Ministry of finance.
The Declaration Form and instructions for the registration tax declaration attached to this circular 2. Registration tax code: 2.1. Registration tax code for business activity Organization (except subdivisions) are:-the proposal to grant tax code form 07-MDT together with circular.
-Tax registration declaration form 01-ĐKT and the accompanying tax registration statement (if available).
-Business registration certificate (certified copy) or foreign investment license in Vietnam (copies).
-Decided to form (a copy of).
2.2. Registration tax code for the subdivisions: tax authorities unit manager level tax code for the unit, at the same time for each code-level subdivisions are in the "statement of 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 subdivisions made declaration with the tax authorities directly managed to get tax registration certificate are as follows:-the registration tax declarations under model 2-ĐKT and the accompanying statement (if available). On the tax registration form must indicate the tax code no. 13 has been managing the message.
-Business registration certificate (certified copy) or foreign investment license in Vietnam (copies).
-Decided to establish subdivisions of the owner (a star).
2.3. Registration tax code for individuals, groups of individuals, households and business are:-the proposal to grant tax code form 07-MST.
-Tax registration declaration form 3-REGISTER-TCT, attached to the manifest store, other shops, districts or other areas of the province with the base, the main store (if available).
-Business registration certificate (certified copy).
* For individual stores, shops close to another province, districts with major base and declared tax registration with tax authorities where the shop, shop headquarters, the tax registration records including:-tax registration declaration form number 03.1-REGISTER-TCT.
-Business registration certificate (certified copy) in the shop.
In this case the tax authorities only announce the tax code.
2.4. tax registration documents for contractors, subcontractors abroad directly pay tax in Vietnam are:-the proposal to grant tax code form 07-MST.
-Tax registration declaration form 04-REGISTER-TCT accompanied a stats subcontractors (if any).
-Business license in Vietnam or the contract of the contractor, subcontractors signed with Vietnam party (copies).
2.5. Registration tax code for personal income tax for high income earners are:-the proposal to grant tax code form 07-MST.
-Tax registration declaration form 05-REGISTER-TCT.
-2 photo size 2 x 3 of the registration tax (1 paste into tax registration, declarations 1 to paste into the tax code card).
2.6. Registration tax code for diplomatic missions, consular and representative bodies of international organizations in Vietnam (have value-added tax refund):-the proposal to grant tax code form 07-MST.
-Tax registration declaration form 06-REGISTER-TCT.
2.7. tax registration documents for authorized institutions collect taxes, charges and fees, the owners of the project and the main foreign contractor of the ODA projects:-the proposal to grant tax code form 07-MST.
-Tax registration declaration form 01-REGISTER-TCT (the appropriate targets according to the instructions in section II point 3 of this circular). Private organizations and individuals collect fees in State budget set the Declaration of registration fee, the fee according to the model No. 1 specified in circular No. 63/2002/TT-BTC on 24/07/2002 of the Ministry of finance guidelines on fees.
For some special lines because The licensing industry practice (as credit, lawyers, oil and gas, insurance, ...) then use this license instead of the business registration certificate of registration granted the tax code above.
3. Some specific cases be instructed as follows: 3.1. The Corporation which has the subdivisions according to vertical systems from the province to the town and has a number of subdivisions greater than 1000 units: the Corporation uses model No. 01-REGISTER-TCT to declare tax registration and Declaration the company or subsidiaries provincial business into "A listed member units" at the same time, enumerate the list of subdivisions due to the Corporation founded on "the manifest subdivisions". The units will use the form 01-REGISTER-TCT to make tax registration and declaration to declare a full list of units granted under the province's closing on "the manifest subdivisions". The units will use model number 02-REGISTER-TCT to declare tax registration with the tax authority headquarters.

3.2. The organization, individuals are authorized to collect taxes, charges and fees unit: must declare tax registration with tax authorities according to model No. 01-REGISTER-TCT (just enumerate the appropriate indicators as target 1, 2, 3, 4, 12, 13, 15, 19, 20, 22, 26) to be granted tax code 10. The tax agency issued the notice of tax code for this unit to use the tax declaration. The case of the Organization, individuals are authorized to collect taxes, charges and fees business activity has been granted tax code then use tax code has been issued to execute authorized tax registration with tax authorities.
3.3. shipment business households declaring tax registration to be granted the tax code in the place of household registration (use the form 03-REGISTER-TCT). Households and business to use the tax code is granted to the items on the tax vouchers and vouchers related to trafficking.
4. Reissuance of certificates of registration tax: the tax authority will issue the registration certificate back tax and personal tax code Card as follows: 4.1. Level back to the case of tax registration certificate loss: the loss of the tax registration certificate, tax payers have to declare to the tax authorities directly managed to be reissued a certificate of tax registration. Recommended records reissued the tax registration certificate are:-grant proposals back tax registration certificate, which States clearly the name, address, tax code, cause of death, place of death, grant proposals and assure responsible for declaring and using the tax code.
-Business registration certificate (certified copy).
The tax authorities to tax registration certificate within 15 days from the date of the profile.
4.2. Granting of tax registration certificate back in case the target on the certificate change: when the content of the target on the certificate of the tax changes, tax payers have to perform the procedure according to the instructions in section III below for tax authorities to tax registration certificate tuning.
4.3. The level back to the case of the tax registration certificate was torn, ragged: case tax registration certificates were torn, ragged, tax payers do the procedure for tax authorities to tax registration certificate. Recommended records reissued the tax registration certificate are:-grant proposals back tax registration certificate.
-Original certificate of tax registration torn, ragged.
Tax authorities will grant tax registration certificate back with content as the previous within 5 days from the date of the profile.
4.4. tax code card individuals: individuals take tax Card or personal card being torn, ragged doing application-level tax offices back personal tax code Card. The form must specify: the tax code, name, ID number or passport number (if foreigner), where the previous card level registration. The case changes the card must return the old card to the tax authorities.
III. DISCLOSURE of TAX REGISTRATION INFORMATION changes: 1. Rename the business Base: base business when the name changed to the additional declaration with the tax authorities. The records include:-adjusting the tax registration declaration form 8-MST.
-Business registration certificate to adjust according to the new name (notarized copy).
-Tax registration certificate (original).
After 5 days from the date of the application the additional declaration of business establishments, the tax authorities to tax registration certificates for business establishments under the new name, but with the tax code has been granted previously, and recovery of tax registration certificate.
2. Transfer the location of business: the case of transfer of business locations, tax payers have to declare to the tax authorities directly managed. All cases are business location changes do not change the tax code.
2.1. in case of transfer of business locations in the same province: the tax payers have to declare to the tax authorities where to move and where to turn to. The records include:-adjusting the tax registration declaration form 8-MST, which clearly change information about business locations.
-Notarized copy of the business registration certificate at the new location (for the case of the certification must apply for new business registration according to the rules).
Cases ĐTNT by the tax administration, the records are sent to the Department of taxation to make adjustments back to the information on the new address of the tax payers.
The case of the tax payers tax Bureau to manage the profile established 2 sets to send to the tax Bureau where ĐTNT moved and ĐTNT where the tax Bureau moved to. The tax Bureau where ĐTNT move to notify the tax situation and invoice payment of tax payers under model number 09-MST for ĐTNT where the tax Bureau and moved to tax office within 15 days of receiving the proposed relocation records.
2.2. in case of transfer of business location between the provinces: * where ĐTNT move: the profile Declaration includes:-the decision or notice of the location.
-Tax registration certificate (original).
Within 10 days from the date of the transfer Declaration records the location of the tax payers, tax authorities where the ĐTNT moved to revoke the tax registration certificate and is set to announce tax situation of ĐTNT under model 09-MDT to submit 1 a for ĐTNT and 1 a for tax authorities where the ĐTNT moved to.
* In place of ĐTNT moved to: within 5 days from the date of being granted business license change according to new address, tax payers are to tax registration in tax authorities where to move to. Tax registration records are:-the Declaration of registration tax (tax records had been granted before).
-The certificate of business registration business registration agency where moved to the third level (notarized copy).
Within 15 days from receipt of registration tax in full, accurate, the tax authorities must grant leave tax registration certificate for tax payers and keep the tax code by the tax authorities where the ĐTNT moved already.
3. Enumerate other norms change on registration tax: when changing the content declared in the registration tax (in addition to the change of name and business location according to the instructions in points 1 and 2 above), the tax payers have to make additional tax registration declaration form adjusted tax registration 08-MST attached to this circular. The time limit for filing the Declaration of registration taxes slow adjustment for not more than 15 days from the date the information is adjusted. Additional records include: tax registration-registration tax adjustment form under form 8-MST.
-Business registration certificate (certified copy), in the case of information changes to certificate of business registration supplement.
The tax authorities have the responsibility to update the tax registry information tune into tax management information system. The tax authorities not to "tax registration certificate" for the case of tuning information.
IV. registration TAX CODE for organizing, REORDER business: 1. Switch the type of business: the State-owned enterprises, joint-stock companies, limited liability companies make the switch types from types to types of business leads to change the legal status of the business, they must perform tax registration Declaration to the tax authorities issued a new tax code. Tax registration records including:-tax grant proposals under model 07-MST.
-Tax registration form.
-Business registration certificate of the enterprise transformation (certified copy)-"tax registration certificate" of the business before the conversion (the original).
-The decision to transform the business.
-The agreements, other commitments (if any).

Within 15 days of receiving the full, accurate records, tax authorities granted the tax code and tax registration certificates for business transformation and the procedures for closing the tax code of the business was transformed.
2. Divide the business: the business was divided to make the procedure closes the tax code with the tax authorities within 5 days from the date a decision is divided into the business. The business was divided to make declaration for tax registration with tax authorities within 10 days of being issued a certificate of business registration. Tax registration records include: * for the business was divided: the profile Declaration includes:-dispatch proposed tax code.
-Decided to split the business (copy).
-"Tax registration certificate" (original)-A Division of responsibility for tax obligations (if any) for the new business division (confirmed by the new business division).
Within 5 days of receiving the application, the tax authorities must perform the procedure closes the tax code.
* For business is divided into: the tax code registration records including:-tax grant proposals under model 07-MST.
-Declaration of the business tax registration.
-Business registration certificate (certified copy)-A Division of responsibility for tax obligations for businesses are divided into (if any).
The tax authorities issued a new tax code and tax registration certificate for new business division as a new business establishment.
3. Separate the business: the business was separated to make the procedure of adjusting the tax registration with tax authorities for not more than 5 days have decided to split the business. The business was separated to make declarations to the tax authorities at the latest within 10 days of receiving the certificate of business registration. Tax registration records include: * for the business were split: split decisions-business (copy).
-Sheet Declaration targets tax registration information change form 8-MST.
-A Division of responsibility for tax obligations between separated businesses and new businesses split (confirmed by new businesses split).
Within 5 days of receiving 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.
* For business to be separated:-grant proposal tax code form 07-MST.
-Declaration of the business tax registration.
-Business registration certificate (certified copy).
-A Division of responsibility for tax obligations for new businesses.
The tax authorities issued a new code and tax registration certificate for the business was spun off as the newly established business.
4. Merger, consolidation of enterprise: the enterprise incorporated or merged business will have to bear the entire responsibility for the tax obligations of enterprises were merged and incorporated. The business was incorporated and the merged business will be closed the tax code.
Within 5 days of the contract or the contract incorporated under the provisions of the law on enterprises, the enterprises were amalgamated or merged enterprise must perform the procedure closes the tax code with the tax authorities. The records include:-dispatch proposed tax code.
-The contract of amalgamation or merger contract (copies).
Within 5 days of receiving the application, the tax authorities must perform the procedure closes the tax code of the businesses were amalgamated or merged enterprises.
Within 10 days of being issued a certificate of business registration, business or merged enterprise to make tax registration procedure to be granted the tax code and tax registration certificate. Tax registration records including: 4.1. Best for business:-the proposal to grant tax code form 07-MST.
-Tax registration form-business registration certificate (certified copy).
-Best contract (copies).
-Report on the implementation of tax obligations of marketing enterprises were merged (accompanied by the list of enterprises were merged with the tax code and tax is also payable by each business being transferred to consolidation for business combined).
Within 15 days of receiving the full tax registration records, the accuracy of the best businesses, tax authorities to grant the tax code, tax registration certificates for business consolidation.
4.2. For the merged business:-the Declaration of registration tax adjustment form 8-MST.
-Business registration certificate of the new merged enterprise (certified copy).
-Merger contract (copies).
-Report on the implementation of tax obligations of marketing enterprises incorporated (enclose the list of enterprises were merged with the tax code and tax is also payable of each of the merged business transferred to the merged business).
Within 15 days of receiving the full tax registration records, the accuracy of the merged enterprise, tax authorities have the responsibility to update the tax registry information tune into tax management information system. The enterprise received the merger does not change the tax code. If a tax registration information changes that affect the information recorded on the "certificate of tax registration" then the tax authorities will issue "certificate of tax registration" but with the tax code. If a tax registration information change do not affect the information recorded on the "certificate of tax registration" then the tax payers still use tax registration certificate has been issued before.
5. Sale of business: after the sale of the business, the business owner selling still must take responsibility for all of the tax debt that businesses have not made, except where the buyer, the seller has other agreements. So, before the sale of the business, the business owner must sell make tax with the tax authorities.
Within 5 days of the contract or agreement on the sale of the business, the business owner must notify seller in writing, accompanied by a contract for the sale of businesses, the original certificate of tax registration and tax sent to the tax authorities. The tax authorities have the responsibility to implement the procedure closes the tax code and public notice tax code no longer worth using.
Within 10 days of being granted a certificate of registration of business, new business owners have to make tax registration with tax authorities. Registration documents are:-the proposal to grant tax code form 07-MST.
-Tax registration form.
-Business registration certificate (certified copy).
-Buy business contract (copies).
-The agreement of transfer of tax owed between business owners buy and sell business owners (if available).
Within 15 days of receiving the full tax registration records, the accuracy of the business, the tax authorities must grant the tax code, tax registration certificates for business purchase.
6. Transfer the subordinate enterprises into independent businesses and vice versa: a subordinate enterprises have decided to move into an independent business or vice versa must perform tax registration declaration back to be the tax authorities issued a new tax code. Before the switch, enterprises have to make tax, invoicing and settlement procedures for closing the tax code with the tax authorities.
Units converted into independent businesses have to make tax registration code to be granted tax code 10. Registration documents are:-the proposal to grant tax code form 07-MST.
-Tax registration declaration form 01-REGISTER-TCT.
-Business registration certificate (certified copy).

-Decided to switch business (copy).
-A tax settlement, settlement of bills before the conversion unit (tax agency's comments).
An independent business transformed into subdivisions of an independent business, the tax code changes into no. 13 code, in which the first number 10 is the tax code of the new unit. The unit before switching the procedure closes the tax code with the tax authorities. Owner must perform tax registration, additional statements added new units to a listed subdivisions to the tax authorities issued the code of 13. Subdivisions to make tax registration with tax authorities directly managed to be granted the certificate of tax registration.
A unit directly under an independent unit moved into subdivisions, an independent unit to perform the procedure closes old tax code. The new owner must register the additional tax on a statistical subdivisions, to tax authorities granted tax code no. 13 for new subdivisions. Subdivisions to make tax registration with tax authorities directly managed to be granted the certificate of tax registration.
7. Pause operation: the unit, the Organization must suspend business notification in writing to the tax authorities at the latest 15 days before inactivation. Content of the notice must specify the start time and the end of inactivation, the reason for inactivation.
8. Termination of existence: 8.1. For business: Enterprise cease to exist as dissolved, insolvency, cessation of business, ... to make the tax settlement, settlement of bills with tax authorities and implementation procedures of closing the tax code with the tax authorities. The record close of tax code, including:-tax registration certificate (original).
-The decision to dissolve the business or the decision to open the procedure for resolving a request to declare bankruptcy business or announce the termination of business activities of individuals, households and business.
Within 5 days of receiving the application, the tax authorities must perform the procedure closes the tax code.
8.2. for units have the subdivisions: managing closed tax code, all the units will be closed the tax code. Owner is responsible for notifying the termination of existence for the subdivisions know. Subdivisions are responsible for implementing the procedure closes the tax code with the tax authorities. Records are:-tax registration certificate (original)-notice to terminate the existence of the unit.
After closing the tax code for managing, taxation management unit must immediately notify the provincial tax Bureau has units stationed on the area of the tax code of subjective unit to the tax office examine the implementation procedure of closing the tax code of the subdivisions. If units have yet to close the tax code, the tax authority requires the subdivisions must perform the procedure closes the tax code as specified.
After managing business dissolution, bankruptcy, cease to exist, if some units continued to operate, the subdivisions must do the procedure closes the tax code and implement new tax registration with the tax authorities as an independent unit. The case owner closed the tax code which 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.
8.3. for enterprises, business operations organization commissioned but not declared to the tax authorities: after 3 times sent notices reminding the audience to tax declaration, if there is no response from the tax payers, the tax agency to contact local authorities to capture information and investigate the actual situation. If the object is no longer in business but still resides in the request object tax, invoicing and settlement procedures for closing the tax code. If the object is no longer in active trading on the unknown and the tung Chung area of the tax authorities, in coordination with the local authorities established the minutes confirmed the missing status of tax payers. The tax agency notified State missing and close the tax code of the tax payers.
8.4. for individuals killed, missing: tax authorities have a responsibility to contact local authorities for holding information about individuals who pay taxes but do not pay taxes too 3 months, if determined individuals deceased, missing, restricted or lost the capacity for civil acts shall suggest the local authorities confirmed to do the bases of tax code of that individual.
9. Some provisions of the tax code: the individual business, private business owner or individual income tax for high income earners be tax authorities granted the tax code only once and would use the tax code are granted during the life of that individual. An individual has been granted tax code is responsible for using the tax code to disclosure only for all activities have arisen, including tax cases have stopped business for a long time then back to business operations.
Forget the tax code has granted previously, personal contact with the tax authorities to provide information. When contact must clearly inform full name, permanent address, the ID people.
At the same time the personal income tax for high income earners through many organizations pay, tax registration only at a pay to be granted to code. Personal message then your code with other paying agencies to pay agencies to use in the tax declaration. If an individual has just filed income taxes for higher-income people, then there's business activities shall use the income tax code for high income earners to declare tax for the business tax registration form 3-REGISTER-TCT (burn the tax code has been issued into the tax code of the Declaration). In contrast, individual business activities has been granted tax code then use the tax code to declare income tax for high income earners. Individuals must make disclosure tax registration with tax authorities form 05-REGISTER-TCT (burn the tax code has been issued in the box tax code declaration of) v. USING the TAX CODE: 1. for tax payers: tax payers must keep the tax code on every transaction papers as : invoices, purchase vouchers, sale of goods, services, bookkeeping, tax return, tax vouchers. For other types of papers, books, vouchers have not had to write the tax code, the tax payers must clearly stamp tax code on the top, right of the kind of papers, books and vouchers. The units use the print order invoice to print his tax code available on individual bills.
2. With regard to the tax agency: the tax authorities have a responsibility to use the tax code to manage the tax payers and tax records on all papers dealing with tax payers such as: tax notice, notice, order, the penalty tax administrative decisions, the minutes for tax inspection ,...
The tax authorities have the responsibility to manage the entire system of tax code of the tax payers and tax code update on the tax information system.
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 tax payers.
3. for the ministries of State management and related bodies:

Customs authorities use tax code tax payers to track the export tax data, import duty and value added tax for the tax payers have export activities, imports of goods and services. The form import-export declaration, certificate from the currency, tax, ... relating to the tax payers are being used in the management of customs revenues to supplement for the tax payers or the customs tax code record.
Treasury agency responsible for updating tax code of individual tax payers in the management of taxation filed into the Treasury and made the profession related to taxation such as tax refund, transfer of funds from the deposit account of the tax payers on account of State budget when it received orders to collect taxes ,.... Step by step implementation of the exchange of tax information submitted by individual tax payers between the Treasury and the tax authorities at the same level.
The ministries of State management and other specialized agencies have a responsibility to supplement notes the tax code in the declarations and other documents related to the tax payers in the authority to manage and update the tax code of the tax payers on system info of your data step by step implementation of unification of the exchange of information between the ministries concerned.
VI. PROCESSING Of VIOLATION 1. As for the tax payers: tax payers in breach of tax registration and using the tax code will be sanctions for violation of the registration tax declaration has stipulated in the tax law, the Tax Ordinance and the regulation on the handling of administrative violations in the field of taxation.
2. With regard to the tax authorities and tax officials: the head of the tax authority responsible to implement strictly the regulations on tax registration, tax code. Tax officials violating rules of tax registration such as troubling for the object of registration tax, extend the time granted the tax code and tax registration certificate, granted many of the tax code for a ĐTNT, ... will be dealt with according to the provisions of the tax law, the Tax Ordinance, Ordinance on fees and charges and the Ordinance civil servants.
VII. IMPLEMENTATION: this circular replaces circular No. 83/1998/TT-BTC dated June 12, 1998 of the Ministry of finance and is enforceable after 15 days from the date The report.
The tax administration is responsible for implementation of tax registration, issuance and use of the tax code.
In the process of implementing, if there are obstacles, suggest the Organization, timely reflection about personal finance to consider, resolve./.