CIRCULAR guiding the implementation of decision No 75/1998/QD-TTg dated April 4, 1998 of the Prime rules of tax payers code _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base of the tax law and the Tax Ordinance, Ordinance of fees;
Pursuant to the law of customs;
Pursuant to decision No. 75/1998/QD-TTg dated 4/4/1998 of the Prime rules of the code of tax payers;
The Ministry of Finance shall guide the implementation of the registered codes of the Organization, individuals pay taxes (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 sequence of digits is encoded as a unifying principle to give each organization or individuals pay taxes, fees and other revenues as required by the laws and ordinances of tax, fees and charges (tax law) , including export taxes, import taxes. Tax code to get to know, identify each organization, individuals pay taxes and are managed on a national scope 2. The object is granted tax code: all organizations and individuals pay tax to the tax authorities, customs agencies under the provisions of tax legislation (except the objects just filed tax, tax on agricultural land use, land-use tax, charge transfer of land use rights, personal stamp fees).
3. Structure the tax code: the tax code is a sequence of numbers is divided into the following groups:-N3N4N5N6N7N8N9-N11N12N13-N10 N1N2 in it: the first two digits of N1N2là distributed around the province are regulated under the category code about the attached to this circular.
Seven digits are N3N4N5N6N7N8N9 according to the order number from 0000001 to 9999999. Digits N10là check digits.
Ten numbers from N1 to N10 are issued to organizations, individual independent tax and the main unit.
N11N12N13 three digits is the serial number from 001 to 999 are rated according to each unit, branch.
4. The principle of granting the tax code an organization, individuals pay taxes are granted only a single tax code for use during operation from inception until the cessation of existence. The tax code is used to process your payment for all taxes that it is filed, including the case of organizations, individual business tax many different professions or business activities on the different localities.
Tax code tied to the existence of the Organization, individuals pay taxes. The tax code has been issued will not be used again, to give the Organization, individuals pay taxes. The Organization, individuals pay tax cease to exist, the tax code will no longer use value. Businesses, business organizations cease to exist, the tax code is closed and cannot be used again. The tax code has been issued to an individual's private business owners, the owner of the business or an individual household will not change throughout the life of that individual, including the individual cases has stopped operations after that business activities back then still have to use the tax code has been issued before. The tax agency provided only the tax code only once for a personal tax registration.
4.1. Tax Code 10 (N1N2-N3N4N5N6N7N8N9-N10) is granted for: organizations and individuals pay tax are granted tax code 10 numbers, except in the cases named in point 4.2 below are granted tax code number 13.
4.2. Tax code 13 (N1N2-N3N4N5N6N7N8N9-N10-N11N12N13) was granted to: affiliates, representative offices of business operations and direct tax registration with tax authorities (except for the branches of foreign companies in which the company's headquarters are located in foreign countries);
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); the contractor, subcontractors do not directly pay tax to the tax authorities.
Units subordinated to the Corporation; owned enterprise to pay tax.
Private business owners, individuals, business householder has the facilities, shops and business closed in the County, district, town or province different then in addition to the main tax code 10 number also was granted the tax code for tax declaration number 13 for the base, the store business with direct tax authorities tax base management , this store.
Commune member cooperatives, individuals, groups of individuals 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 4.2 above 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 units subject to the management of the owner but direct tax registration with tax authorities, the owner (with tax code no. 10) of subsidiaries are made declared these units into "A listed the units" to the tax authorities granted tax code number 13. The case owner does not declare additional units, the units must perform tax registration Declaration directly to the tax authorities. The tax agency issued the notice of tax code 10 number to the unit used in the Declaration, filing taxes.
5. The certificate of grant of the tax code

5.1. tax registration certificate: the organization or individual submitting the full implementation of tax registration tax code are tax authorities certificate issued by tax code "tax registration certificate" under model number 10-MST (except in personal income tax for high income earners) 5.2. Personal tax code card: personal in an income tax for high income earners to fulfill registration tax code be given "personal tax code Card" under model number 12-MST attached to this circular.
5.3. Notice of the tax code: the case of non-qualified tax registration certificates shall be the tax authorities granted tax code notification under form No. 11-MST.
6. registration tax: individual tax filing, the Organization must sign the tax according to the form prescribed to tax authorities within 10 days: days are issued a certificate of business registration; or the start of business activities in the case does not have a business registration certificate; or the date the tax obligations arising in the case of organizations, individuals pay tax is held, not personal business.
7. Change the tax registration information: Organization, individuals pay tax if any information changes, the tax registration within 10 days from the date of change of information or before the termination of the entire tax obligation activities are additional notifications with direct Tax authorities collect taxes management under model number 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, a fugitive, personally killed, missing, restricted or lost the capacity for civil acts and termination of tax obligations, contractors or subcontractors abroad pay tax through the end Vietnam party Unit submits the contract party must Vietnam do household close the tax code for the contractor, subcontractors abroad. Tax authorities announced publicly list the tax code has been closed. The tax code is closed, then the tax registration certificate will not be valid for use. The Organization, individuals pay tax not use tax code Tax Authority closed notices of tax code.
II. TAX REGISTRATION PROCEDURES 1. Place of registration and the time limit for granting tax code, business unit, organization of production and service business made registration to be granted tax code (referred to as the register of tax code) in the tax Department, central cities (below referred to as the Department). Individuals, households and business tax registration implementation in the tax Bureau, districts, towns and cities in the province.
The tax authorities have the responsibility to grant the tax code for no more than 5 days for tax registration records filed directly in the tax Bureau and 10 days for the record filed directly at the branch tax, calculated from the date of the full grant proposal profile tax code (not counting the time edit additional records, due to the Organization, personal tax declaration errors). The "days" in this circular is "working days" under the provisions of the labor code.
2. the registration Declaration Form tax: The tax registration form templates include: model No. 01-REGISTER-TCT: used for the Organization of production, sales of goods and provision of services, except for the subdivisions.
Model No. 02-REGISTER-TCT: used for subdivisions of the Organization of production, sales of goods and provision of services.
Model number 03-REGISTER-TCT: for individuals, groups of individuals, business and production of goods and provision of services.
Model number 03.1-REGISTER-TCT: for personal use tax declaration for stores, shops, other affiliated areas with major business establishments.
Model No. 04-REGISTER-TCT: for the contractor, subcontractors abroad tax registration directly with the tax agency to Vietnam.
Model No. 04.1-REGISTER-TCT: used for Vietnam-party contracts with foreign contractors are responsible for filing taxes for household contractors, subcontractors abroad.
Model No. 04.2-REGISTER-TCT: for contractors, subcontractors, the foreign party to the contract, the business, pay tax through the Vietnam side.
Model No. 05-REGISTER-TCT: used for individuals pay tax according to the Ordinance on income tax for high income earners.
Model No. 06-REGISTER-TCT: used for diplomatic representative agencies and representative bodies of international organizations in Vietnam (according to the model specified in circular No. 8/2003/TT-BTC dated 15/01/2003).
The Organization, individuals can receive tax registration tax declaration form at the nearest Tax Agency or a copy of the form in the attachment to this circular or in the form of tax registration form on the website of the General Directorate of Taxation (address: www.gdt.gov.vn). Personal organization and payment needs can come to any tax authorities to tax authorities Guide to declaration for tax registration norms. Tax registration dossiers are submitted directly or by post to the tax authorities as specified in point 1 above.
The documents, notarized request records in this circular, if not certified then held up, individuals pay taxes may send a copy, but when applicants register tax code must present original. Tax officials received the records made direct reference to the original, signed copy of confirmation has collated on the copy and return the original to the person filing the registration tax code.
3. Records of registration tax code 3.1. Registration tax code for business activity Organization (except subdivisions) are:

Tax registration declaration form 01-REGISTER-TCT and the enclosed statement of tax registration (if available). 
Business registration certificate (certified copy) or foreign investment license in Vietnam (copies).
Establishment (copy)-if available.
3.2. 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 as follows: tax registration declaration form No. 02-REGISTER-TCTvà statements (if any). On the tax registration form must indicate the tax code no. 13 has been managing the message.
Certificate of business registration of branch (certified copy) or foreign investment license in Vietnam (copies).
3.3. Registration tax code for individuals, groups of individuals, households, including: business tax registration declaration form 3-REGISTER-TCT, accompanied by a listed store, other shops areas, districts, towns or else the main establishments (if available).
Business registration certificate (certified copy).
* Individual stores, other stores closed in the province, County, district, town with the main facility to declare tax registration with tax authorities where there are shops, boutiques, the tax registration documents include: the Declaration of registration tax form number 03.1-REGISTER-TCT.
Certificate of business registration of branch (certified copy).
In this case the tax authorities only announce the tax code.
3.4. tax registration documents for contractors, direct foreign subcontractors in Vietnam including tax: tax registration declaration form 04-REGISTER-TCT accompanied a stats subcontractors (if any).
Business operation license in Vietnam. 
3.5. Registration tax code for Vietnam-party contracts with foreign contractors; combines local, responsible business partnership filed taxes for household contractors and subcontractors abroad: Vietnam contracted Parties filed a tax household tax code 10 number to use for the Declaration and payment of tax for households of the contractors, subcontractors abroad. Vietnam-party sign the contract if the business has been granted tax code shall not use enterprise's tax code to disclosure and payment for the contractor, subcontractors abroad.
Tax registration records for Vietnam contracted Parties filed taxes for household contractors, subcontractors abroad include: tax registration declaration form number 04.1-REGISTER-TCT accompanied by A contractor, the sub-contractor abroad that Vietnam Party filed the tax household.
The contract signed with foreign contractors (a Vietnamese excerpts). 
The subcontractors, subcontractors abroad in table will be granted tax code no. 13, according to the tax code of Vietnam Party filed a contract. The tax code is used to distinguish tax, filed by each contractor, subcontractors abroad when Vietnam Party signed a Declaration and filed with the tax authorities tax household. Vietnam party filed the tax household to do the procedure closes the code number of the 13 foreign contractors when terminating the contract with the contractor, subcontractors abroad.
3.6. contractor profile, foreign sub-contractors, the foreign party to the contract, the business, pay tax through the Vietnam side include: tax registration declaration form 04.2-REGISTER-TCT.
The contract signed with Vietnam party (a Vietnamese excerpts). 
3.7. Registration tax code of personal income tax for high income earners, including: tax registration declaration form 05-REGISTER-TCT.
People's ID or passport for foreigners (copy) 2 photo size 2 x 3 of the registration tax (1 paste into tax registration, declarations 1 to paste into the tax code card).
Individual income tax declaration for high income people directly with the Tax Agency registration filing tax code at the Tax Agency to be granted personal tax code Card.
Personal income tax for high income earners regularly through the agency pays the income tax registration statements filed at the Agency pay income. The Agency paid the aggregate income tax registration form of each individual to submit to the tax authorities collect taxes management directly. Tax authorities will grant personal tax code Card to switch to paid agency allocated to each individual. The agency pays the income tax code to be given one for the Declaration of personal income tax and tax declaration for business activities (if any).
3.8. Registration tax code for diplomatic missions, consular and representative bodies of international organizations in Vietnam (have value-added tax refund): tax registration declaration form 06-REGISTER-TCT.
3.9. Registration tax code for authorized institutions collect taxes, fees and other revenues prescribed by law; the owners of the project, the main contractor of the project the ODA; Unit deduction of income tax for high income earners but not manufacturing operations, sales, service:

Tax registration declaration form 01-REGISTER-TCT (just enumerate the target: 1, 2, 3, 4, 12, 18). Private organizations and individuals collect fees in the budget ớc gvernment formed declaration charges, registration fees as stipulated in no. 1 Form circular 63/2002/TT-BTC on 24/07/2002 of the Ministry of finance guidelines on fees. The unit of currency of fees is granted a tax code to generic for the Declaration filing fees and tax declaration for manufacturing operations, business services (if any).
4. other provisions on tax registration records for a number of special lines because The licensing sector activities (such as lawyers, credit, oil and gas, insurance, ...) then use this license instead of the business registration certificate of registration granted the tax code above.
Enterprises can perform tax registration procedures during the carving procedures. But when the tax registration certificate, enterprises must submit supplement enterprise stamp accompanied by the signature of the person signing the tax registration in the records were filed with the tax authorities.
5. Guide to some specific cases 5.1. As a rule an individual only owns a private business or a single business households. Through tax registration, if discovered an individual master of many private business or more households, the Tax agency business with the business registration agency for processing in accordance with the law. However, while the business registration agency has not revoked the certificate of business registration, if the institution has a business activity, the tax authorities must grant the notified tax code temporary number 13 for the base to take on the management of tax revenue (tax code 13 the number retrieved according to the tax code 10 number of private business owners or owners of medium businesses are granted when the Declaration of registration tax code first).
5.2. The Corporation have the subdivisions according to vertical systems from the province to the town which has a number of subdivisions greater than 1000 units, the province-level subdivisions are allowed to use the 01-REGISTER-TCT to make tax registration and declaration to declare a full list of subdivisions of the province close subordinates into "A listed subdivisions in ". The units will be granted provincial tax code 10 numbers and the units the unit be level 13 code number.
5.3. shipment business households declaring to be granted tax registration tax code tax Bureau at the County, district, town where the owner households 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.
5.4. for the administrative units, the industry has no business functions but there arises the activities to do customs procedures to get the foreign aid goods such as: project management in State agencies, hospitals, schools and other similar units, before customs procedures should conduct registration in tax authorities tax code where local management with headquarters the main work of the unit.
5.5. When was granted a tax code that individual organizations have arisen to the new business activities or business expansion into the provinces, other cities (not the establishment of branches or subsidiaries) must perform tax registration with tax authorities under the provisions of the new tax law Ordinances of tax. The Declaration of this tax to tax registration and tax code notification with new tax agencies, tax registration not to apply the new tax code level (individual, organization must record the tax code has been issued on the tax registration of this Declaration).
6. Replace the certificate of registration tax: the tax authority will issue the registration certificate back tax and personal tax code Card in the following circumstances: 6.1. Level back to the case of tax registration certificate loss: the loss of the tax registration certificate, organization, personal tax declaration must be filed with the tax authorities directly managed to be reissued a certificate of tax registration. Recommended records reissued certificate of tax registration: application to 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 5 days of receiving the application as specified.
6.2. Reissuance of certificates of registration tax in the case of the target on the certificate change: when the content of the target on the registration certificate of the tax change, organization, individual taxpayers must perform the procedure according to the instructions in section III below for tax authorities to tax registration certificate tuning.
6.3. Level again for the case tax registration certificates were torn, ragged: case tax registration certificates were torn, ragged, broken, organizing, personal tax filing procedures for tax authorities to tax registration certificate. Recommended records reissued certificate of tax registration: reissuance application for certificate of registration tax.
The original certificate of tax registration broke, crushed.
 The tax authorities to tax registration certificate with the content as the previous within 5 days of receiving the application as specified.

6.4. tax code card individuals: individuals take tax Card or personal card being torn, ragged, broken, do form the tax authorities the 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. Tax authorities tax code card individuals within 5 days of receiving the application changed the card.
III. DISCLOSURE When The TAX REGISTRATION CHANGES 1. Rename the business Base: base business when the name changed to the additional declaration immediately with tax authorities directly managed. The records include declarations adjusted tax registration form 08-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, organizations, individuals pay tax must declare to tax authorities directly managed to transfer location. 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: organizations and individuals pay tax must declare to tax authorities where to move and where to turn to. The records include declarations adjusted tax registration form 08-REGISTER-TCT, which clearly change information about business locations.
Notarized copy of the business registration certificate at the new location (only for cases must apply for certification under the new business registration regulations).
The event organization, individuals pay tax due to 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 Organization, individuals pay taxes.
The event organization, individuals pay tax in the tax Bureau to manage the profile established 2 sets to send to the tax Bureau where the Organization, individuals pay tax and the tax Bureau to move where the Organization, individuals move to tax. The tax Bureau where the Organization, individuals pay tax move to notify the tax situation and the Organization's Bills payment, personal tax form number 09-MDT for the tax office where the Organization, individuals pay tax and the tax Bureau moved to within 8 days of receiving the proposed relocation records.
2.2. in case of transfer of business location between the provinces: * In place of the Organization, individuals moved: Tax Declaration include: records of decision or single alarm switch places.
Tax registration certificate (original).
Within 5 days from the date of the transfer Declaration records the location of the Organization, individuals pay taxes, tax authorities where the Organization, individuals pay taxes moved to revoke the tax registration certificate and is set to announce the Organization's tax situation, personal tax form 09-MDT to submit 1 a for the Organization personal tax, and 1 a for tax authorities where the Organization, individuals move to tax.
* In place of the Organization, individuals move to tax: within 5 days from the date of being granted business license change according to new address, organization, individuals must pay taxes to tax registration in tax authorities where to move to. Tax registration documents include: the Declaration of registration tax (tax records had been granted before).
Certificate of business registration business registration agency where moved to the third level (notarized copy).
Within 5 days from receipt of registration tax in full, accurate, the tax authorities must grant leave tax registration certificate for the Organization, individuals pay taxes and keep the tax code by the tax authorities where the Organization, individuals pay tax move was granted.
3. Notice of changes to other norms on tax registration form: when changing the content of the information declared in the registration tax (in addition to content changes recorded in point 1.2 section III above), the Organization, individuals pay taxes to make additional announcements of tax registration according to the adjusted tax registration form 08-MST attached to this circular shortly after the change that change. Additional records include: tax declaration registration to adjust tax registration form 08-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. TAX REGISTRATION For The EVENT Organization, REORGANIZATION Of ENTERPRISES 1. Business type: conversion enterprises (except private enterprise) business type conversion from type of this business to other types of businesses according to the regulations of the corporate law and the law on State enterprise must perform the registration tax declaration to the tax authorities. Tax registration records, including: declarations to adjust tax registration form 08-MST.
The 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.

Within 5 days from receiving the full records as a rule, the tax authorities to tax registration certificate adjust to business after the conversion. Tax code of the business after the switch hold is your business tax code before conversion.
2. Divide the business: the business was divided to make the procedure closes the tax code with the tax authorities when there is a decision to split the business. The new business was divided to make declaration for tax registration with tax authorities within 10 days of being issued a certificate of business registration. Records are: 2.1. For business were divided: the profile Declaration includes: dispatch proposed tax code.
The decision divided businesses (stamped copies).
"Tax registration certificate" (the original) A commitment to define inheritance tax obligations of each new business division (confirmed by the new business division), (if any).
Within 5 days of receiving the application, the tax authorities must make informed business has ceased operations and was doing the procedure closes the tax code.
2.2. for new business is divided into: the tax code registration records, including: declarations of business tax registration.
Business registration certificate (certified copy) A commitment to define inheritance tax obligations of the business.
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 when they 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: 3.1. For the business were split: split decision (copy).
Papers declare the targets of tax registration information change form 8-MST. 
A commitment to carry forward the tax obligations (if any) between the 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.
3.2. for the business were split: Declaration of the business tax registration.
Business registration certificate (certified copy).
A commitment to carry forward the tax obligations are split for business separation (if available).
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.
When there is a contract or contracts of the merger provisions of the enterprise law, businesses were amalgamated or merged enterprise must perform the procedure closes the tax code with the tax authorities. The profile includes: dispatch proposed tax code.
The contract or the contract incorporated (copies).
Within 5 days of receiving the application, the tax authorities must make informed business ceased operations and was doing the procedure closes the tax code of the enterprises being merged or enterprises incorporated.
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. For the best: business tax registration form business registration certificate (certified copy).
Unified contract (copies).
Lists the tax obligations of enterprises being merged (accompanied by the list of enterprises were merged with the tax code and tax is also payable to tax authorities and customs authority (if any) of each of the business being transferred to consolidation for business combined).
Within 5 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 tax registration form: adjusted model 08-MST.
The business registration certificate of the new merged enterprise (certified copy).
Merger contract (copies).
Lists the tax obligations of enterprises incorporated (enclose the list of enterprises were merged with the tax code and tax is also payable to tax authorities and customs authority (if any) of each of the merged business transferred to the merged business).

Within 5 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" with the tax code and revoke the certificate of registration of the old tax. If a tax registration information change do not affect the information recorded on the "certificate of tax registration" then the Organization, individuals pay taxes still use tax registration certificate has been issued before.
5. Sale of business: when there is a contract or agreement on the sale of the business, the business of selling must inform 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 10 days of being granted a certificate of registration of business, the business must perform tax registration with tax authorities. Registration documents: the Declaration of registration tax.
Business registration certificate (certified copy).
Buy business contract (copies).
A tax transfer agreement owed between business buy and sell business (if any).
Within 5 days of receiving the full tax registration records, the accuracy of the business, the tax authorities to tax registration certificates for business purchase.
Tax code of the business purchase unchanged is the code of the business sale. Private sale business case is the private enterprise enterprise buy granted new tax code.
6. Transfer the subordinate enterprises into independent businesses and vice versa: subordinate enterprises have decided to move into independent businesses 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: the Declaration of registration taxes according to the 01-REGISTER-TCT.
Business registration certificate (original).
The decision to convert the enterprise (copy).
A commitment or agreement to perform the duties of the unit before conversion.
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 a standalone 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. Suspend the unit, the Organization must suspend business notification in writing to the tax authorities directly managed at the latest 5 days before inactivation. Content of the notice must specify the start time and the end of inactivation, the reason for inactivation. 
8.8.1 cease to exist. For business: Enterprise cease to exist as dissolved, insolvency, cessation of business, ... to make the procedure closes the tax code with the tax authorities. Closed profile tax code include: 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 make informed business ceased operations and was doing 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. The records include: tax registration certificate (original) announced the termination of existence of the owner.
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 organizations to stop enumerate and pay tax but not declared to the tax authorities: the deadline for tax filing declarations and, after three times sent notices reminding the audience have to declare and pay tax, if there is no response from the Organization, individuals pay taxes, the Tax Agency to contact local authorities to capture information and articles investigate the actual situation of the existence of the Organization, individuals pay taxes. If t is no longer level for business but still resides in the private ợng requirements for performing the procedure closes the tax code. If the object is no longer running the business at the business registration office and does not determine the Tax Agency area launched in collaboration with the local authorities set up a confirmation about the status of the Organization, not the individual tax. The tax agency notified State did not exist at the Organization's individual tax filing, 8.4. For individuals killed, missing, restricted or lost the capacity for civil acts: 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 the identified individuals have died, gone missing, limited 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 code of personal tax the individual business, private business owner or individual income tax for high income earners be tax authorities granted the tax code only once. An individual has been granted tax code is responsible for using the tax code to only declare the taxes and everything to pay tax.
 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. The individual performing the procedure declaration tax registration with tax authorities form 05-REGISTER-TCT (burn the tax code has been issued into the tax code).
V. RESPONSIBILITY of MANAGING and USING the TAX CODE to 1. for organizations, individuals pay taxes 1.1. organizations and individuals responsible for tax declaration for tax registration code, the additional declaration of information change on registration taxes, charges and fees as prescribed in this circular. Upon termination, stop or stay active, organizations, individuals pay tax must declare with the tax authorities and tax code can only be used in the transaction to complete tax filing obligations.
1.2. Organization, individuals must pay taxes using the tax code to make the disclosure and submission of taxes, charges and fees with tax authorities and make disclosure, filed with the customs tax. The Organization, individuals pay taxes are import-export business activity must present "tax registration certificate" when doing the procedure of import and export declarations to customs.
1.3. organizations, individuals pay taxes to keep the tax code on 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. The Organization, individuals must pay taxes using 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, the Organization, individuals pay tax must specify the tax code into the corner on the right, the front page of the papers, books and vouchers. The units use the print order invoice to print his tax code available on individual bills.
1.4. The organization, individuals are responsible for reporting tax information changes for tax authorities to tax registration certificate as prescribed. The Organization, individual taxpayers have a responsibility to fulfill tax obligations with the tax authorities and the Customs (if import-export activities) before the closure, decommissioning or organization, reorganization of the business.

1.5. If the time limits granted tax code that does not receive the certificate of tax registration or notification of the tax code, the Organization, individuals pay taxes have the right to complain to the provincial tax Bureau, central cities, where the grant of the tax code. After the time limit of 15 days from the date of filing of the complaint without getting a reply of tax organizations, individuals pay tax have the right to appeal to the General Department of Taxation to solve.
1.6. the loan is prohibited, erasing, destroying or tampered certificate of tax registration.
2. With regard to the tax authorities 2.1. Tax authorities provide tax registration declaration form, guide the procedure, declare records posted tax, tax levels and tax registration certificate on time. The case when the check discovered the tax registration records of the Organization, the individual tax filing incomplete, not yet regulated, the manifest information that is inaccurate, then the tax authorities have to notify the Organization, individuals pay taxes to slow for no more than 3 working days from the date of the profile , which stated the lack of content, wrong and require additional editing.
2.2. The tax authorities have a responsibility to use the tax code to manage the Organization, tax and personal tax records on all of the papers dealing with the Organization, individuals pay taxes such as: tax notice, notice, order, the penalty tax administrative decisions, the minutes for tax inspection ,...
2.3. The tax authorities have the responsibility to handle, keeping records for tax registration, tax registration certificates or notification of the tax code. The tax agency building, the whole management system of the Organization's tax code, personal tax and tax registration information updated on changes to tax code management systems on a computer network for tax sector.
2.4. 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 Organization, individuals pay taxes. Every day, the total Tax Bureau is responsible for providing timely, full information about the objects that are granted tax code includes the new tax code-level case, change the tax registration information and the case ceased operations, organization, reorganization of enterprises nationwide for the General Department of customs.
3. for customs authority 3.1. The Customs authorities are responsible for inspecting the burn the tax code of the object do customs procedures. Customs use the tax code in the customs services.
3.2. General Directorate of Customs is responsible for receiving information about the Organization, individuals are granted tax code tax from the tax administration to build the database server for the management of the customs.
4. for the ministries of State management and related agencies Treasury agency responsible for updating tax code of each individual organization in the management of tax filing tax amount to the Treasury and made the profession related to taxation such as tax refund , transfer money from deposit accounts of the Organization, individuals pay taxes on the account of the State budget when it received orders to collect taxes, ....  Make the exchange of tax information submitted by each organization, individuals pay tax between the Treasury and the tax authorities at the same level.
The State Treasury, banks and credit institutions must show the tax code in the profile of the Organization's account, personal tax and transaction vouchers through accounts.
The ministries of State management and other specialized agencies have the responsibility to notify the change of information organization, individuals pay taxes (such as dissolution, bankruptcy, recovery of business registration certificate, organization, reorganization of enterprises, etc.); Supplement notes the tax code in the declarations and other documents relevant to the Organization, individuals pay tax jurisdiction to manage and update the tax code of the Organization, individuals pay taxes into the system information data and coordinating the exchange of information with the Ministry of finance in order to strengthen the management and facilitation of the Organization, individuals pay tax in production, sales and service.
VI. PROCESSING Of VIOLATION 1. For organizations, individuals pay tax: individual tax filing, the Organization in breach of tax registration and use the wrong tax code will be sanctions for violation of the registration tax declaration, customs declaration has stipulated in the tax law, customs law and the regulation on the handling of administrative violations in the field of tax and customs.
2. With regard to the tax authorities and tax officials: the head of the tax authority responsible to implement strictly the regulations on registration tax levels. Tax officials violating rules of tax registration such as troubling for the object of registration tax, extend the time granted the tax code, tax registration certificate, issued regulations on the wrong tax code, ... will be dealt with according to the provisions of the tax law, customs law, the regulation on the handling of administrative violations in the field of tax and customs and Ordinance public servants.
VII. IMPLEMENTATION of this circular have the effect after 15 days from the Post Gazette and replacing circular No. 80/2004/TT-BTC on 13/8/2004 of the Ministry of finance.

The Organization, individuals pay taxes has been granted tax code according to circular No. 83/1998/TT-BTC dated 12 June 1998 and circular No. 68/2003/TT-BTC dated 17 July 2003 of the Ministry of finance and the circular No. 80/2004/TT-BTC on 13/8/2004 of the Ministry of finance, the continued use of the certificate of tax registration and tax code has been issued.
The tax administration is responsible for organizing the registration level of tax code, tax registration certificates and manage to use the tax code.
In the process of implementing, if there are obstacles, suggest the Organization, timely reflection about personal finance to consider, resolve./.