To: Taxation Departments of provinces and centrally affiliated cities.  

In order to implement Decision No. 06/QD-TTg on approval of the Scheme for Development of Applications of Data on the Population, Identification, and Electronic Authentication for National Digital Transformation 2022-2025, with a vision towards 2030 dated January 6, 2022 of the Prime Minister of Vietnam, the Ministry of Finance of Vietnam (General Department of Taxation of Vietnam) has cooperated with the Ministry of Public Security and the Office of the Government of Vietnam in connecting, integrating, and sharing data between the National Database on the Population and the Database on Tax Management of Tax Authorities to meet the procedures for first-time tax registration and registration for changes in tax registration information for taxpayers that are individuals who do not conduct business via the National Public Service Portal with connection, integration, and sharing of data with the National Database on the Population.

The General Department of Taxation of Vietnam shall provide guidelines on the receipt of applications, return of processing results of applications for first-time tax registration, and changes in tax registration information for individuals who do not conduct business via electronic means on the National Public Service Portal with connection, integration, and sharing of data with the National Database on the Population as follows:

1. Implementation scope: taxpayers that are individuals who do not conduct business shall submit applications for first-time tax registration or registration for changes in the tax registration information via electronic means to tax agencies via the National Public Service Portal with connection, integration, and sharing of data with the National Database on the Population according to Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance of Vietnam on guidelines on tax registration (hereinafter referred to as "Circular No. 105/2020/TT-BTC”).

2. Implementation time: starting from May 18, 2022.

3. Provision of guidelines on the registration of electronic tax regarding applications for first-time tax registration and registration for changes in tax registration information for taxpayers that are individuals who do not conduct business submitting applications to tax agencies via the National Public Service Portal with connection, integration, and sharing of data with the National Database on the Population

The assignment and guidance of departments of tax agencies at all levels in performing tasks of processing (receiving, processing, returning results, storing, and looking up applications) applications for first-time tax registration or registration for changes in tax registration information submitted by taxpayers that are individuals who do not conduct business to tax agencies via the National Public Service Portal with connection, integration, and sharing of data with the National Database on the Population according to Circular No. 105/2020/TT-BTC shall follow guidelines prescribed in Appendix No. 1 promulgated with this Official Dispatch.

4. Guidelines on the upgrade of applications satisfying electronic tax registration services

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The General Department of Taxation of Vietnam sends guiding documents on the use of applications for tax agencies, tax officers, and taxpayers via the address of the TMS Application (Tax Management System): ftp://ftp.tct.vn/Program/TRlEN_KHAI/2022/TMS/CCCD/ and requests Taxation Departments to download the application and following guidelines prescribed in this Official Dispatch. Additionally, the General Department of Taxation of Vietnam will upload the usual manual on the Electronic Information Portal of the General Department of Taxation of Vietnam (Icanhan System) for taxpayers to look up and implement.

5. Guidelines on the organization of dissemination and support for taxpayers regarding the performance of electronic tax registration service

This is the tax registration service that taxpayers have to perform via the National Public Service Portal with connection, integration, and sharing of data with the National Database on the Population, therefore it is necessary to promote the dissemination of electronic tax services that tax authorities have cooperated with ministries or other authorities in providing public services more conveniently for taxpayers. Tax agencies shall implement contents, plans, and dissemination forms according to regulations.

6. Implementation

6.1. Organization of the implementation at Taxation Departments and Taxation Sub-Departments

- Organize the dissemination of services of first-time tax registration and registration for changes in the tax registration information via electronic means for taxpayers and tax officers via the National Public Service Portal with connection, integration, and sharing of data with the National Database on the Population according to the contents mentioned in this Official Dispatch.

- Organize timely support for taxpayers to understand and feel secure in using services.

- Conduct monthly assessments of the implementation, submit reports on the implementation results and difficulties during the implementation to the General Department of Taxation of Vietnam, and propose handling solutions.

6.2. Implementation support

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- Professional support: Tax Declaration and Accounting Department (Nguyen Van Chinh - phone number: 0948287036, email: [email protected]).

- Technical support:

If technical difficulties arise, Taxation Departments shall submit requests to the Department of Information Technology via Support Groups, including:

+ Electronic Tax Support Group: regarding difficulties related to electronic tax applications, national public services, Taxation Departments shall submit requests to the Service Desk support request management system via https://hotro.gdt.govt.vn or the email of the Electronic Tax Support Group: [email protected] or the phone number: 04.37689679 – extension: 2180.

+ TMS - DKT (Tax Management System - Tax Registration) Application Support Group: regarding questions or difficulties related to tax management applications, Taxation Departments shall send them to the Service Desk support request management system (https://hotro.gdt.gov.vn).

Directors of Tax Agencies shall organize and arrange the assignment of tax registration officers in line with the work content and the time prescribed in Circular No. 105/2020/TT-BTC, Circular No. 19/2021/TT-BTC, and guidelines prescribed in Appendix No. 1 promulgated with this Official Dispatch.

During the implementation process, if difficulties arise, Taxation Departments shall summarize and notify the General Department of Taxation of Vietnam for timely guidelines and settlement.

The General Department of Taxation of Vietnam shall provide notifications for Taxation Departments of provinces and centrally affiliated cities for awareness and implementation./.

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PP. GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR




Phi Van Tuan

APPENDIX NO. 1

GUIDELINES ON THE IMPLEMENTATION OF SERVICES OF FIRST-TIME ELECTRONIC TAX REGISTRATION AND REGISTRATION FOR CHANGES IN THE TAX REGISTRATION INFORMATION FOR INDIVIDUALS WHO DO NOT CONDUCT BUSINESS DIRECTLY APPLYING FOR TAX REGISTRATION WITH TAX AGENCIES VIA THE NATIONAL PUBLIC SERVICE PORTAL CONNTECTED TO THE NATIONAL DATABASE ON THE POPULATION
(Promulgated with Official Dispatch No. 1604/TCT-KK dated May 16, 2022 of the General Department of Taxation of Vietnam)

I. FIRST-TIME TAX REGISTRATION

1. Receipt of applications for electronic tax registration of taxpayers on the Electronic Information Portal of the General Department of Taxation of Vietnam:

Step 1: Taxpayers use the granted electronic accounts to log in to the National Public Service Portal choose the “First-Time Tax Registration" service.

Step 2: The National Public Service Portal will rout the taxpayers to the Electronic Information Portal of the General Department of Taxation of Vietnam.

Step 3: The Electronic Information Portal of the General Department of Taxation of Vietnam will check if taxpayers have tax identification numbers corresponding to their ID numbers or not and perform the following actions:

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- In case taxpayers do not have tax identification numbers: Display a screen for taxpayers to select the subject of first-time tax registration.

Step 4: The Electronic Information Portal of the General Department of Taxation of Vietnam will access the national database on the population to search for personal information:

- In case the search returns information with no data: Display the notification “The personal information in the National Database on the Population is incomplete/invalid” on the screen.  If taxpayers enter the correct information, but the search returns information with no data as mentioned, update information at pubic security agencies.

- In case the search returns information with adequate data: Display information of individuals in the National Database on the Population on the tax registration declaration Form No. 05-DK-TCT and implement step 5.

Step 5: Taxpayers shall check the information automatically filled in the tax registration declaration Form No. 05-DK-TCT and supplement other information that is not included in the National Database on the Population (issuance date, issuance place, email, phone number, income-paying agency).

If the information automatically filled in the tax registration declaration matches the personal information, conduct step 6.

If the information automatically filled in the tax registration declaration does not match the personal information: The system will display a notification of “Taxpayer shall not submit the application to the tax agency and contact public security agency at the Ward/Commune of permanent residence registration for guidelines on information adjustment” and prevent the taxpayers from submitting applications.

Step 6: The Electronic Information Portal of the General Department of Taxation of Vietnam will check the information received from the national database on the population and information declared for tax registration by taxpayers.

- If applications for electronic tax registration of taxpayers are successfully submitted to tax agencies, the Electronic Information Portal of the General Department of Taxation of Vietnam will send notifications on the receipt of applications for electronic tax registration (Form No. 01-1/TB-TDT promulgated with Circular No. 19/2021/TT-BTC) to taxpayers via the emails registered with tax agencies within 15 minutes after the submission of applications for first-time tax registration via electronic means while providing the status of "The application has been received by a one-stop-shop department on the system of Public Service Portal and Electronic One-Stop Portal of Ministries and central and local authorities for processing" to the National Public Service Portal and continue to implement step 7.

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Step 7: The Electronic Information Portal of the General Department of Taxation of Vietnam will archive successfully submitted applications for first-time tax registration via electronic means while automatically transferring information on applications for first-time tax registration via electronic means of taxpayers to the TMS after the successful submission of applications for first-time tax registration via electronic means of taxpayers.

2. Update on applications for electronic tax registration to the TMS:

Step 1: Record the receipt of applications automatically on the Application Management Module of the TMS

a) In case the recorded information is sufficient and valid: The TMS will automatically update applications for first-time tax registration via electronic means to the Application Management Module and record the receipt of applications, including the following information:

- Tax identification numbers;

- Taxpayers’ names;

- Types of applications: corresponding to each application of taxpayers;

- Date of receipt: dd/mm/yyyy;

- Application processing status;

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b) In case the recorded information is insufficient and invalid: The TMS will not update applications for first-time tax registration via electronic means to the Application Management Module and update an error result, and the contents of the error are according to Appendix No. 2 promulgated with Official Dispatch No. 5361/TCT-KK dated December 19, 2019 of the General Department of Taxation of Vietnam.

Step 2: Update applications for firs-time tax registration via electronic means to the tax registration module of the TMS.

a) After the successful receipt at the Application Management Module, the TMS of the Tax Registration Module will automatically update information on applications for first-time tax registration via electronic means to the intermediary and examine and compare the information on tax registration declarations and documents enclosed thereof of taxpayers received from the Electronic Information Portal of the General Department of Taxation of Vietnam.

- If the information on tax registration declarations and documents enclosed thereof of taxpayers is valid (the information is sufficient, not duplicated, and matches the information on the declarations and documents enclosed thereof of taxpayers on applications for first-time tax registration via electronic means archived at the TMS of the Tax Registration Module and the Electronic Information Portal of the General Department of Taxation of Vietnam - results of application examination at the TMS of the Tax Registration Module do not contain errors), the TMS will update results of application examination as successful.

- If the information on tax registration declarations and documents enclosed thereof of taxpayers is invalid (the information is insufficient, duplicated, and does not match the information on the declarations and documents enclosed thereof of taxpayers archived at the TMS of the Tax Registration Module and the Electronic Information Portal of the General Department of Taxation of Vietnam - results of application examination at the TMS of the Tax Registration Module contain errors), the TMS of the Tax Registration Module will update error examination results and describe the contents of errors according to Appendix No. 2 promulgated with Circular No. 5361/TCT-KK dated December 19, 2022 of the General Department of Taxation of Vietnam.

b) The division assigned to process applications for tax registration according to the Procedures for Management of Tax Registration shall look up applications for electronic tax registration on the Electronic Information Portal of the General Department of Taxation of Vietnam to download or print out such applications and examine, compare the information on documents enclosed thereof with the information on tax registration declarations and documents enclosed thereof of taxpayers and information on the TMS of the Tax Registration Module.

- In case applications are valid and the information is correct after the examination: The division assigned to process applications for tax registration will update the application examination result as successful to the TMS of the Tax Registration Module.

- In case applications are invalid and the information is incorrect after the examination: The division assigned to process applications for tax registration will update the application examination result as an error and describe the contents of errors to the TMS of the Tax Registration Module.

Implementation time: comply with the current Procedures for Management of Tax Registration.

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- If the results of the application examination are valid with the correct information: The TMS of the Tax Registration Module will automatically create tax identification numbers for taxpayers.

- In case applications are invalid and the information is incorrect after the examination: The TMS of the Tax Registration Module will automatically update the results of the application examination as invalid and incorrect, and the application processing status as error and error contents; automatically transfer application processing information to the Electronic Information Portal of the General Department of Taxation of Vietnam.

Step 3: Send the results of the application examination in case applications contain errors to taxpayers via the Electronic Information Portal of the General Department of Taxation of Vietnam.

After receiving the status of error application processing and error contents transferred by the TMS, the Electronic Information Portal of the General Department of Taxation of Vietnam will send the status of "applications have been returned to citizens/enterprises by one-stop-shop departments" to the National Public Service Portal while preparing notifications on the refusal of the receipt of electronic tax applications (Form No. 01-2/TB-TDT promulgated with Circular No. 19/2021/TT-BTC) and send them to taxpayers via the emails registered with tax agencies.

Attention: The total examination time of the TMS and the Division assigned to process applications for tax registration is 2 working days from the date the Electronic Information Portal of the General Department of Taxation of Vietnam provides notifications on the receipt of applications for electronic tax registration (Form No. 01-1/TB-TDT) for taxpayers.

3. Processing of applications for electronic tax registration:

Divisions of Tax Agencies assigned to process applications for tax registration shall process such applications according to the Law on Tax Administration, Circular No. 105/2020/TT-BTC, Circular No. 19/2021/TT-BTC, and the Procedures for Management of Tax Registration.

4. Return of results of the processing of applications for electronic tax registration to taxpayers:

The Tax Registration Division shall prepare and print certificates of tax registration for individuals Form No. 12-MST on the TMS according to the form prescribed in Circular No. 105/2020/TT-BTC, present such certificates for signatures and send them to the division that receives and returns the results of certificates of tax registration approved by Heads of Tax Agencies for the return to taxpayers.

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5. Electronic tax registration application archive and lookup

a) Applications for electronic tax registration are archived on the information technology application system of Tax Authorities, including all of the information on electronic transactions arising during the settlement of applications for electronic tax registration.

- The Division that settles each working step at Taxation Departments and Taxation Sub-Departments during the processing of applications for electronic tax registration of taxpayers shall archive applications that have been printed and presented to directors of tax agencies and notifications that have been sent to taxpayers and relevant divisions during the settlement of tax registration according to regulations.

- The Department of Information Technology - General Department of Taxation of Vietnam shall safely, sufficiently, and confidentially archive databases related to tax registration of taxpayers on the information technology application system of the whole Tax Authorities.

b) Electronic tax registration application lookup on the Electronic Information Portal of the General Department of Taxation of Vietnam.

Tax Agencies that settle applications for tax registration shall look up information on applications for electronic tax registration of taxpayers under their jurisdiction and results such agencies have returned to taxpayers via electric means on their accounts on the Electronic Information Portal of the General Department of Taxation of Vietnam.

II. REGISTRATION FOR CHANGES IN TAX REGISTRATION INFORMATION

1. Receipt of applications for electronic tax registration of taxpayers on the Electronic Information Portal of the General Department of Taxation of Vietnam:

Step 1: Taxpayers use the granted electronic accounts to log in to the National Public Service Portal choose the “Tax Registration Information Change” service.

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Step 3: The Electronic Information Portal of the General Department of Taxation of Vietnam will check if taxpayers have electronic transaction accounts with tax agencies and perform the following actions:

- If taxpayers do not have electronic transaction accounts with tax agencies: Display a notification on the screen requesting taxpayers to register electronic transaction accounts with tax agencies according to Circular No. 19/2021/TT-BTC.

- If taxpayers have electronic transaction accounts with tax agencies: Display a screen that changes tax registration information for taxpayers to adjust or supplement such information according to Form No. 08-MST promulgated with Circular No. 105/2020/TT-BTC.

Step 4: The Electronic Information Portal of the General Department of Taxation of Vietnam will access the national database on the population to search for personal information:

- If taxpayers have changes in ID numbers: The search for information on new ID numbers is as follows:

+ In case the search returns no data: Display the notification “Taxpayers have not entered the correct information, please re-enter it" on the screen.

+ In case the search returns information with adequate data: Display information of individuals in the National Database on Population on the adjusted or supplemented declaration of tax registration information according to Form No. MST.

- If taxpayers do not have changes in ID numbers: The search according to old ID numbers is as follows:

+ In case the search returns no data: Display the notification “The information on taxpayers is not present on the National Database on Population, contact public security agencies to update the information to the National Database on Population” on the screen. At the same time, taxpayers are permitted to adjust or supplement the information to continue performing procedures for changing information.

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+ In case the National Database on Population returns new document numbers different from old document numbers: Display a notification of “Request taxpayers to change information on personal documents” for taxpayers to declare changes to ID numbers.

Step 5: Taxpayers shall check the information automatically filled in the adjusted or supplemented tax registration declaration Form No. 08-MST and supplement other information that is not included in the National Database on Population if there are changes (issuance date, issuance place, email, phone number).

If the information automatically filled in the tax registration declaration matches the personal information, conduct step 6.

If the information automatically filled in the tax registration declaration does not match the personal information: The system will display a notification of “Taxpayer shall not submit the application to the tax agency and contact public security agency at the Ward/Commune of permanent residence registration for guidelines on information adjustment” and prevent the taxpayers from submitting applications.

Step 6: The Electronic Information Portal of the General Department of Taxation of Vietnam will check the information received from the national database on the population and information declared for tax registration by taxpayers.

- If applications for electronic tax registration of taxpayers are successfully submitted to tax agencies, the Electronic Information Portal of the General Department of Taxation of Vietnam will send notifications on the receipt of applications for electronic tax registration (Form No. 01-1/TB-TDT promulgated with Circular No. 19/2021/TT-BTC) to taxpayers within 15 minutes after the submission of applications for first-time tax registration via electronic means while providing the status of "The application has been received by a one-stop-shop department on the system of Public Service Portal and Electronic One-Stop Portal of Ministries and central and local authorities for processing" to the National Public Service Portal and continue to implement step 7.

- If the information in applications is incorrect in terms of professional principles, the Electronic Information Portal of the General Department of Taxation of Vietnam shall display warnings on the tax registration declaration screen for taxpayers to complete such applications before submitting applications for tax registration via electronic means.

Step 7: The Electronic Information Portal of the General Department of Taxation of Vietnam will store successfully submitted applications for tax registration via electronic means while automatically transferring information on applications for tax registration via electronic means of taxpayers to the TMS after the successful submission of applications for tax registration via electronic means of taxpayers.

2. Update on applications for electronic tax registration to the TMS:

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a) In case the recorded information is sufficient and valid: The TMS shall automatically update applications for tax registration via electronic means to the Application Management Module and record the receipt of applications, including the following information:

- Tax identification numbers;

- Taxpayers’ names;

- Types of applications: corresponding to each application of taxpayers;

- Date of receipt: dd/mm/yyyy;

- Application processing status;

- Electronic transaction codes.

b) In case the recorded information is insufficient and invalid: The TMS will not update applications for tax registration via electronic means to the Application Management Module and update an error result, and the contents of the error are according to Appendix No. 2 promulgated with Official Dispatch No. 5361/TCT-KK dated December 19, 2019 of the General Department of Taxation of Vietnam.

Step 2: Update applications for tax registration via electronic means to the tax registration module of the TMS.

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- If the information on tax registration declarations and documents enclosed thereof of taxpayers is valid (the information is sufficient, not duplicated, and matches the information on the declarations and documents enclosed thereof of taxpayers on applications for tax registration via electronic means archived at the TMS of the Tax Registration Module and the Electronic Information Portal of the General Department of Taxation of Vietnam - results of application examination at the TMS of the Tax Registration Module do not contain errors), the TMS will update results of application examination as successful.

- If the information on tax registration declarations and documents enclosed thereof of taxpayers is invalid (the information is insufficient, duplicated, and does not match the information on the declarations and documents enclosed thereof of taxpayers archived at the TMS of the Tax Registration Module and the Electronic Information Portal of the General Department of Taxation of Vietnam - results of application examination at the TMS of the Tax Registration Module contain errors), the TMS of the Tax Registration Module will update error examination results and describe the contents of errors according to Appendix No. 2 promulgated with Circular No. 5361/TCT-KK dated December 19, 2022 of the General Department of Taxation of Vietnam.

b) The division assigned to process applications for tax registration according to the Procedures for Management of Tax Registration shall look up applications for electronic tax registration on the Electronic Information Portal of the General Department of Taxation of Vietnam to download or print out such applications and examine, compare the information on documents enclosed thereof with the corresponding information on tax registration declarations and documents enclosed thereof of taxpayers and information on the TMS of the Tax Registration Module.

- In case applications are valid and the information is correct after the examination: The division assigned to process applications for tax registration will update the application examination result as successful to the TMS of the Tax Registration Module.

- In case applications are invalid and the information is incorrect after the examination: The division assigned to process applications for tax registration will update the application examination result as an error and describe the contents of errors to the TMS of the Tax Registration Module.

Implementation time: comply with the current Procedures for Management of Tax Registration.

c) After the TMS of the Tax Registration Module and the Division assigned to process applications for tax registration have completed the application examination and the update of results to the system, the TMS of the Tax Registration Module shall summarize all of the results of the application examination for processing:

- If the results of the application examination are valid with the correct information: The TMS of the Tax Registration Module will automatically record the changed information of taxpayers.

- In case applications are invalid and the information is incorrect after the examination: The TMS of the Tax Registration Module will automatically update the results of the application examination as invalid and incorrect, and the application processing status as error and error contents; automatically transfer application processing information to the Electronic Information Portal of the General Department of Taxation of Vietnam.

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After receiving the status of error application processing and error contents transferred by the TMS, the Electronic Information Portal of the General Department of Taxation of Vietnam will send the status of "applications have been received by a one-stop-shop department on the system of Public Service Portal and Electronic One-Stop Portal of Ministries and central and local authorities for processing" to the National Public Service Portal while preparing notifications on the refusal of the receipt of electronic tax applications (Form No. 01-2/TB-TDT promulgated with Circular No. 19/2021/TT-BTC) and send them to taxpayers via electronic transaction accounts (if any) and the emails registered with tax agencies.

Attention: The total examination time of the TMS and the Division assigned to process applications for tax registration is 2 working days from the date the Electronic Information Portal of the General Department of Taxation of Vietnam provides notifications on the receipt of applications for electronic tax registration (Form No. 01-1/TB-TDT) for taxpayers.

3. Processing of applications for electronic tax registration:

Divisions of Tax Agencies assigned to process applications for tax registration shall process such applications according to the Law on Tax Administration, Circular No. 105/2020/TT-BTC, Circular No. 19/2021/TT-BTC, and the Procedures for Management of Tax Registration.

4. Return of results of the processing of applications for electronic tax registration to taxpayers:

The Tax Registration Division shall prepare and print certificates of tax registration for individuals Form No. 12-MST on the TMS according to the form prescribed in Circular No. 105/2020/TT-BTC, present such certificates for signatures and send them to the division that receives and returns the results of certificates of tax registration approved by Heads of Tax Agencies for the return to taxpayers.

Implementation deadline: comply with current regulations on tax registration management.

5. Electronic tax registration application archive and lookup

a) Applications for electronic tax registration are archived on the information technology application system of Tax Authorities, including all of the information on electronic transactions arising during the settlement of applications for electronic tax registration.

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- The Department of Information Technology - General Department of Taxation of Vietnam shall safely, sufficiently, and confidentially archive databases related to tax registration of taxpayers on the information technology application system of the whole Tax Authorities.

b) Electronic tax registration application lookup on the Electronic Information Portal of the General Department of Taxation of Vietnam.

Tax Agencies that settle applications for tax registration shall look up information on applications for electronic tax registration of taxpayers under their jurisdiction and results such agencies have returned to taxpayers via electric means on their accounts on the Electronic Information Portal of the General Department of Taxation of Vietnam.