MINISTRY OF FINANCE OF VIETNAM |
SOCIALIST REPUBLIC OF VIETNAM |
No:
411/TCT-KK |
Hanoi, January 23, 2025 |
To: |
- Customs Departments
of provinces and/or municipalities |
On October 22, 2024, the General Department of Taxation of Vietnam issued Official Dispatch No. 4735/TCT-KK to the Customs Departments of provinces and/or municipalities and the Large Enterprise Taxation Department on reviewing information to meet requirements for issuance of eID accounts to organizations. The Tax Departments shall complete the review of organizations on operation required to apply for taxpayer registration with tax authorities by December 31, 2024. However, through the aggregate data regarding the results of the review and rendering on the TMS application so far, the General Department of Taxation of Vietnam finds that the review and update of data as required in Official Dispatch No. 4735/TCT-KK is still low (the average matching ratio across the country as of January 17, 2025 only reaches 46,56% of the total number of reviewed organizations). In addition to Tax Departments with relatively high matching ratio such as Hau Giang (99,25%), Tra Vinh (95,84%), Vinh Phuc (91,14%), Yen Bai (87,01%), Lam Dong (86,12%), there are Tax Departments with too low matching ratio such as: Binh Phuoc (19,47%), Ha Tinh (20,02%), Binh Duong (22,54%), Ho Chi Minh City (22,78%), Tay Ninh (24,55%), Son La (24,63%) (Details are according to the attached table).
According to the provisions of Clause 4, Article 40 of the Government's Decree No. 69/2024/ND-CP dated June 25, 2024 on electronic identification and authentication, “Accounts created and issued by the National Public Service Portal and Information Systems for handling administrative procedures at ministerial and provincial levels to agencies and organizations can be used until the end of June 30, 2025”. Therefore, from July 1, 2025, organizations shall use an e-account to carry out administrative procedures with state regulatory authorities in cyberspace.
The General Department of Taxation of Vietnam requests the Tax Departments to urgently implement and complete the review of organizations with tax code status No. 00, 04 under the guidance in Official Dispatch No. 4735/TCT-KK by February 28, 2025. At the same time, the Tax Departments maintain and complete the review of organizations with the tax code status No. 03, 05, 06 by April 30, 2025 (priority is given to cases where tax liability is still available).
Any issue arising during the implementation must be reported to the General Department of Taxation (Tax Declaration and Accounting Department with contact point: Nguyen Thi Thanh, Phone number: 024.39712555 (ext. 7092), Email: [email protected]) for guidance.
The General Department of Taxation informs Customs Departments of provinces and/or municipalities and the Large Enterprise Taxation Department for implementation.
|
PP. DIRECTOR GENERAL |
STATISTICAL REPORT ON THE REVIEW RESULTS OF INFORMATION ABOUT LEGAL REPRESENTATIVES ACCORDING TO OFFICIAL DISPATCH NO. 4735/TCT-KK (Data extracted on January 17, 2025)
No. |
Name of tax authority |
Number of entries with status other than 01 |
Number of first entries with status No. 03, 05, 06 |
Number of first entries with status No. 00, 04 |
Number of entries with status No. 00, 04 matching MPS's data |
Number of entries with status No. 00, 04 not matching MPS's data |
Current number of entries with status other than 01 |
Current number of entries with status No. 03, 05, 06) |
Current number of entries with with status No. 00, 04 |
Current number of entries with status No. 00, 04 matching MPS's data |
Current number of entries with status No. 00, 04 not matching MPS's data |
Current ratio of entries with status No. 00, 04 matching MPS's data |
|
Total |
311,563 |
187,567 |
123,996 |
14,668 |
109,328 |
340,594 |
193,902 |
146,692 |
68,299 |
78,393 |
46.56 |
1 |
Tax Department of Hau Giang province |
1,692 |
761 |
931 |
354 |
250 |
1,716 |
779 |
937 |
930 |
7 |
99.25 |
2 |
Tax Department of Tra Vinh province |
1,800 |
348 |
1,452 |
505 |
481 |
1,688 |
366 |
1,322 |
1,267 |
55 |
95.84 |
3 |
Tax Department of Vinh Phuc province |
2,664 |
1,099 |
1,565 |
140 |
1,348 |
2,788 |
1,141 |
1,647 |
1,501 |
146 |
91.14 |
4 |
Tax Department of Yen Bai province |
1,838 |
612 |
1,226 |
265 |
828 |
1,992 |
699 |
1,293 |
1,125 |
168 |
87.01 |
5 |
Tax Department of Lam Dong province |
3,075 |
1,064 |
2,011 |
247 |
1,619 |
3,217 |
1,222 |
1,995 |
1,718 |
277 |
86.12 |
6 |
Tax Department of Ha Giang province |
2,049 |
791 |
1,258 |
128 |
989 |
2,700 |
944 |
1,756 |
1,507 |
249 |
85.82 |
7 |
Tax Department of Hoa Binh province |
1,960 |
740 |
1,220 |
233 |
829 |
2,288 |
837 |
1,451 |
1,228 |
223 |
84.63 |
8 |
Tax Department of Hai Phong province |
12,480 |
10,115 |
2,365 |
257 |
1,947 |
12,807 |
10,180 |
2,627 |
2,170 |
457 |
82.60 |
9 |
Tax Department of Cao Bang province |
1,668 |
621 |
1,047 |
279 |
648 |
2,102 |
730 |
1,372 |
1,133 |
239 |
82.58 |
10 |
Tax Department of Lai Chau province |
1,398 |
454 |
944 |
171 |
520 |
1,892 |
760 |
1,132 |
921 |
211 |
81.36 |
11 |
Tax Department of Dak Lak province |
5,487 |
3,234 |
2,253 |
215 |
1,753 |
7,163 |
4,537 |
2,626 |
2,089 |
537 |
79.55 |
12 |
Tax Department of Bac Lieu province |
1,574 |
515 |
1,059 |
158 |
654 |
1,639 |
530 |
1,109 |
859 |
250 |
77.46 |
13 |
Tax Department of Lao Cai province |
2,333 |
771 |
1,562 |
329 |
1,058 |
2,439 |
787 |
1,652 |
1,258 |
394 |
76.15 |
14 |
Tax Department of Khanh Hoa province |
2,498 |
1,040 |
1,458 |
176 |
1,121 |
1,684 |
172 |
1,512 |
1,135 |
377 |
75.07 |
15 |
Tax Department of Vinh Long province |
2,000 |
808 |
1,192 |
201 |
895 |
2,109 |
867 |
1,242 |
915 |
327 |
73.67 |
16 |
Tax Department of Gia Lai province |
3,262 |
1,287 |
1,975 |
229 |
1,543 |
5,862 |
3,560 |
2,302 |
1,659 |
643 |
72.07 |
17 |
Tax Department of Ha Nam province |
1,205 |
511 |
694 |
138 |
395 |
1,578 |
536 |
1,042 |
726 |
316 |
69.67 |
18 |
Tax Department of Can Tho province |
5,303 |
3,340 |
1,963 |
152 |
1,705 |
5,382 |
3,385 |
1,997 |
1,334 |
663 |
66.80 |
19 |
Tax Department of An Giang province |
3,123 |
979 |
2,144 |
383 |
1,504 |
3,156 |
992 |
2,164 |
1.436 |
728 |
66.36 |
20 |
Tax Department of Thai Nguyen province |
2,429 |
962 |
1,467 |
118 |
1,182 |
2,913 |
990 |
1,923 |
1,270 |
653 |
66.04 |
21 |
Tax Department of Tuyen Quang province |
1,334 |
248 |
1,086 |
251 |
687 |
1,625 |
267 |
1,358 |
883 |
475 |
65.02 |
22 |
Tax Department of Quang Tri province |
1,905 |
299 |
1,606 |
207 |
1,307 |
1,922 |
291 |
1,631 |
1,047 |
584 |
64.19 |
23 |
Tax Department of Ba Ria - Vung Tau Province |
4,031 |
2,589 |
1,442 |
322 |
863 |
4,209 |
2,643 |
1,566 |
979 |
587 |
62.52 |
24 |
Tax Department of Bac Kan Province |
1,270 |
437 |
833 |
153 |
591 |
1,316 |
443 |
873 |
543 |
330 |
62.20 |
25 |
Tax Department of Thua Thien Hue Province |
3,488 |
1,507 |
…,981 |
268 |
1,446 |
3,435 |
1,459 |
1,976 |
1,228 |
748 |
62.15 |
26 |
Tax Department of Tien Giang province |
2,790 |
789 |
2,… |
… |
1,523 |
2,998 |
828 |
2,170 |
1.336 |
834 |
61.57 |
27 |
Tax Department of Quang Nam province |
3,186 |
850 |
2,3… |
446 |
1,594 |
3,537 |
882 |
2,655 |
1,615 |
1,040 |
60.83 |
28 |
Tax Department of Kon Tum province |
1,553 |
660 |
893 |
127 |
609 |
2,018 |
796 |
1,222 |
729 |
493 |
59.66 |
29 |
Tax Department of Lang Son province |
1,550 |
213 |
1,337 |
309 |
818 |
2,203 |
232 |
1,971 |
1,124 |
847 |
57.03 |
30 |
Tax Department of Quang Ngai province |
2,348 |
824 |
1,524 |
132 |
1,319 |
2,836 |
865 |
1,971 |
1,057 |
914 |
53.63 |
31 |
Tax Department of Nghe An province |
4,932 |
2,421 |
2,511 |
198 |
2,392 |
6,483 |
2,708 |
3,775 |
2,019 |
1,756 |
53.48 |
32 |
Tax Department of Binh Dinh province |
3,719 |
1,973 |
1,746 |
189 |
1,371 |
4,474 |
2,386 |
2,088 |
1,098 |
990 |
52.59 |
33 |
Tax Department of Quang Binh province |
1,890 |
714 |
1,176 |
135 |
864 |
2,487 |
779 |
1,708 |
867 |
841 |
50.76 |
34 |
Tax Department of Ninh Thuan province |
1,314 |
285 |
1,029 |
115 |
726 |
1,418 |
305 |
1,113 |
536 |
577 |
48.16 |
35 |
Tax Department of Quang Ninh Province |
3,329 |
1,690 |
1,639 |
152 |
1,362 |
3,937 |
1,722 |
2,215 |
1,026 |
1,189 |
46.32 |
36 |
Tax Department of Soc Trang province |
1,927 |
829 |
1,098 |
124 |
802 |
2,411 |
882 |
1,529 |
707 |
822 |
46.24 |
37 |
Tax Department of Hung Yen province |
2,743 |
1,018 |
1,725 |
270 |
1,329 |
3,077 |
1,117 |
1,960 |
831 |
1,129 |
42.40 |
38 |
Tax Department of Phu Tho province |
3,417 |
1,404 |
2,013 |
171 |
1,703 |
4,188 |
1,476 |
2,712 |
1,137 |
1,575 |
41.92 |
39 |
Tax Department of Ca Mau Province |
2,490 |
1,189 |
1,301 |
156 |
941 |
2,963 |
1,385 |
1,578 |
617 |
961 |
39.10 |
40 |
Tax Department of Phu Yen province |
3,130 |
2,044 |
1,086 |
122 |
808 |
3,996 |
2,716 |
1,280 |
476 |
804 |
37.19 |
41 |
Tax Department of Dien Bien Province |
1,004 |
253 |
751 |
114 |
543 |
1,616 |
277 |
1,339 |
494 |
845 |
36.89 |
42 |
Tax Department of Dong Nai province |
8,350 |
5,484 |
2,866 |
207 |
2,316 |
8,708 |
5,519 |
3,189 |
1,130 |
2,059 |
35.43 |
43 |
Tax Department of Thanh Hoa Province |
6,151 |
2,474 |
3,677 |
594 |
2,689 |
7,853 |
2,655 |
5,198 |
1,831 |
3,367 |
35.23 |
44 |
Tax Department of Ben Tre province |
3,042 |
1,394 |
1,648 |
257 |
1,347 |
3,611 |
1,483 |
2,128 |
745 |
1,383 |
35.01 |
45 |
Tax Department of Ninh Binh province |
1,826 |
689 |
1,137 |
132 |
963 |
2,220 |
712 |
1,508 |
522 |
986 |
34.62 |
46 |
Tax Department of Bac Giang Province |
2,655 |
1,118 |
1,537 |
170 |
1,131 |
3,277 |
1,152 |
2,125 |
730 |
1,395 |
34.35 |
47 |
Tax Department of Bac Ninh province |
2,362 |
1,239 |
1,123 |
101 |
957 |
2,910 |
1,270 |
1,640 |
560 |
1,080 |
34.15 |
48 |
Tax Department of Dong Thap province |
2,594 |
811 |
1,783 |
222 |
1,359 |
3,000 |
856 |
2,144 |
729 |
1,415 |
34.00 |
49 |
Tax Department of Kien Giang province |
3,493 |
1,717 |
1,776 |
168 |
1,473 |
4,089 |
1,801 |
2,288 |
776 |
1,512 |
33.92 |
50 |
Tax Department of Thai Binh province |
2,848 |
1,064 |
1,784 |
132 |
1,528 |
3,468 |
1,267 |
2,201 |
722 |
1,479 |
32.80 |
51 |
Tax Department of Long An province |
3,808 |
2,019 |
1,789 |
149 |
1,572 |
4,155 |
2,171 |
1,984 |
650 |
1,334 |
32.76 |
52 |
Tax Department of Nam Dinh province |
3,230 |
1,817 |
1,413 |
117 |
1,228 |
4,108 |
1,980 |
2,128 |
680 |
1,448 |
31.95 |
53 |
Hanoi Tax Department |
50,887 |
36,441 |
14,446 |
665 |
13,498 |
49,917 |
34,153 |
15,764 |
4,912 |
10,852 |
31.16 |
54 |
Tax Department of Binh Thuan province |
3,417 |
2,059 |
1,358 |
90 |
1,105 |
4,601 |
2,575 |
2,026 |
603 |
1,423 |
29.76 |
55 |
Tax Department of Dak Nong Province |
1,810 |
746 |
1,064 |
105 |
845 |
2,059 |
771 |
1,288 |
367 |
921 |
28.49 |
56 |
Da Nang Tax Department |
5,578 |
3,873 |
1,705 |
216 |
1,343 |
5,749 |
3,900 |
1,849 |
520 |
1,329 |
28.12 |
57 |
Tax Department of Hai Duong province |
3,023 |
1,709 |
1,314 |
133 |
1,064 |
3,971 |
1,783 |
2,188 |
592 |
1,596 |
27.06 |
58 |
Large Enterprise Tax Department |
105 |
1 |
104 |
30 |
69 |
296 |
- |
296 |
74 |
222 |
25.00 |
59 |
Tax Department of Son La Province |
2,555 |
769 |
1,786 |
240 |
1,359 |
3,086 |
833 |
2,253 |
555 |
1,698 |
24.63 |
60 |
Tax Department of Tay Ninh province |
2,346 |
1,156 |
1,190 |
85 |
982 |
2,780 |
1,175 |
1,605 |
394 |
1,211 |
24.55 |
61 |
Ho Chi Minh City Tax Department |
76,828 |
62,668 |
14,160 |
1,392 |
12,194 |
77,745 |
63,167 |
14,578 |
3,321 |
11,257 |
22.78 |
62 |
Tax Department of Binh Duong province |
5,707 |
3,465 |
2,242 |
202 |
1,942 |
5,849 |
3,467 |
2,382 |
537 |
1,845 |
22.54 |
63 |
Tax Department of Ha Tinh province |
3,054 |
1,441 |
1,613 |
87 |
1,457 |
4,030 |
1,617 |
2,413 |
483 |
1,930 |
20.02 |
64 |
Tax Department of Binh Phuoc province |
2,706 |
1,125 |
1,581 |
198 |
1,315 |
2,848 |
1,122 |
1,726 |
336 |
1,390 |
19.47 |