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THE MINISTRY OF
FINANCE OF VIETNAM |
THE SOCIALIST
REPUBLIC OF VIETNAM |
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No: 4735/TCT-KK |
Hanoi, October 22, 2024 |
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To: |
- Departments of Taxation of provinces and
centrally affiliated cities; |
Pursuant to Clause 1 of Article 17 of the Law on Tax administration No. 38/2019/QH14 dated June 06, 2019 of the National Assembly on responsibilities of taxpayers in tax registration;
To implement Article 6 and Article 12 of Decree No. 69/2024/ND-CP dated June 25, 2024, of the Government on e-identification, e-authentification, Procedures for issuing eID accounts to agencies or organizations developed by the Ministry of Public Security, tax authorities shall authenticate information about the organization whose TIN has been updated on the tax database for electronic identification and authentication regulator (the Ministry of Public Security) for the issuance of eID accounts for organizations.
To standardize tax registration data and ensure the conditions for issuance of eID accounts for organizations according to the provisions of Decree No. 69/2024/ND-CP , the General Department of Taxation requests the Tax Departments of provinces and cities to review to standardize tax registration information of organizations in the tax registration application system. To be specific:
1. Scope and regulated entities
Taxpayers being organizations affiliated to their supervisory tax authorities that are granted TIN and are still in operation (except for enterprises and cooperatives that carry out tax registration and business registration through interlinked single-window system). Cases subject to information review:
- Name of the taxpayer;
- Head office address;
- Number, date of issuance of the License for establishment and operation/Establishment Decision/Other equivalent documents issued by the competent authority;
- Full name, date of birth, and ID number of the head/legal representative of the taxpayer (for Vietnamese citizens).
- Other tax registration information of the taxpayer that is still missing in accordance with the applicable regulations.
Ensure that the tax registration information of taxpayers who are organizations on the tax registration system is fully updated, accurate, and in accordance with the applicable regulations. This information serves as a basis for tax authorities to authenticate information with the electronic identification and authentication management agency (of the Ministry of Public Security) when taxpayers carry out procedures to register for eID accounts in accordance with Decree No. 69/2024/ND-CP. Where:
- Information about the head/legal representative of the organization must be fully updated with information including full name, date of birth, and citizen ID number and must be standardized compared to the personal information in the National Population Database.
- Information about taxpayer's name, head office address, number and date of issuance of License for establishment and operation/Establishment Decision/Other equivalent documents issued by the competent authority must be fully and accurately updated according to the taxpayer's tax registration application.
- Other tax registration information of the taxpayer that is still missing must be fully and accurately updated in accordance with the applicable regulations.
3.1. The supervisory tax authority of the taxpayer shall:
- Organize propaganda activities to raise taxpayers' awareness about responsibilities and rights complying with regulations on tax registration; guide taxpayers to review and standardize tax registration information in accordance with the scope, subjects, and purposes as required in points 1 and 2 of this Official Dispatch.
- Prepare a list of taxpayers subject to review, and assign specific tasks to each department based on the principle that the department shall take charge in urging the review of taxpayers under their management.
- When taxpayers submit changes to their tax registration information, the tax authority shall process and update accurately, fully into the tax registration system according to the applicable regulations.
- Deadline: November 15, 2024.
3.2. After November 15, 2024, the General Department of Taxation will re-export the list of taxpayers who have not fully supplemented information or whose head/legal representative's information does not match the National Population Database, and assign the list to each Department of Taxation for reviewing and supervising the progress and implementation results. Deadline for Departments of Taxation: December 31, 2024.
3.3. The General Department of Taxation shall assist tax authorities in creating Notifications to send to taxpayers via electronic tax accounts (including taxpayers who are organizations subject to direct tax registration with tax authorities with tax code statuses other than statuses 01, 03, 05, 06) according to the form in Appendix 01 attached to this Official Dispatch to propagate and guide taxpayers in reviewing and standardizing their tax registration information. For taxpayers with tax code status 03, 05, or 06, when restored to active status, the tax authority shall instruct taxpayers to review and change information according to the instructions in Point 1 and Point 2 of this Official Dispatch.
Any difficulties or issues that arise during the implementation process shall be reported to the General Departments of Taxation (Tax Declaration and Accounting Department, contact: Do Thi Thu Ha, Phone: 024. 39712555 (extension 7039), Email: dttha01@gdt.gov.vn) for guidance.
For your information./.
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PP. DIRECTOR
GENERAL |
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This translation is made by THƯ VIỆN PHÁP LUẬT, Ho Chi Minh City, Vietnam and
for reference purposes only. Its copyright is owned by THƯ VIỆN PHÁP LUẬT
and protected under Clause 2, Article 14 of the Law on Intellectual Property.Your comments are always welcomed
