Personal income tax represents part of a citizen’s obligation to the country. Tax rates vary from person to person, depending on conditions and income. However, in order to facilitate the process of tax collection and payment as well as to ensure the interests of the payer, the tax authorities create conditions for individuals to register their tax identification numbers in order to declare their incomes. In the article below, Khoa Tin Law will help you understand the latest personal tax code registration documents and procedures.

I. Application for registration of personal tax identification number

1. For individuals submitting tax registration dossiers with income-paying agencies

– An individual’s tax registration dossier includes:

• Authorization documents.
• One of the individual’s papers (a copy of the citizen’s identity card or a copy of the people’s identity card that is still valid for individuals who are Vietnamese nationals; a copy of the valid passport for individuals) is a person with foreign nationality or a person with Vietnamese nationality living abroad).

– Income-paying agencies are responsible for aggregating tax registration information of individuals into tax registration declaration form No. 05-DK-TH-TCT attached to this Circular and sending it to the tax authority directly managing it. income-paying agency.

2. For individuals who submit the application for personal identification number registration at the tax office

Individuals paying personal income tax without going through an income-paying agency or without authorizing an income-paying agency to register for tax, the taxpayer shall submit a tax registration dossier to the tax authority as follows:

– At the Tax Department where the individual works, for the resident individual, who earns income from wages and salaries paid by international organizations, Embassies, and Consulates in Vietnam, but this organization has not yet done so. tax deduction”.

A tax registration dossier includes:

1. Tax registration declaration form No. 05-DK-TCT issued together with this Circular.
2. A copy of the citizen’s identity card or a copy of the people’s identity card that is still valid for individuals who have Vietnamese nationality; A copy of a valid Passport for individuals who are foreign nationals or Vietnamese nationals living abroad.

– At the Tax Department where jobs in Vietnam arise for individuals who earn incomes from salaries and wages paid by organizations and individuals from abroad.

A tax registration dossier includes:

1. Tax registration declaration form No. 05-DK-TCT issued together with this Circular.
2. A copy of the citizen’s identity card or a copy of the people’s identity card that is still valid for individuals who have Vietnamese nationality; A copy of a valid Passport for individuals who are foreign nationals or Vietnamese nationals living abroad.
3. A copy of the appointment document of the employer organization in case the foreign individual does not reside in Vietnam according to the provisions of the law on personal income tax and is sent to Vietnam to work but receive income. abroad.

– At the Sub-department of Taxation, the Sub-department of Taxation in the region where the individual has an obligation to the state budget for the individual who registers for tax through the tax declaration dossier.

An application for tax registration for the first time is a tax declaration file according to the provisions of the law on tax administration. In case the tax declaration dossier does not have copies of the individual’s valid papers (including: Citizen’s identity card or people’s identity card for individuals who have Vietnamese nationality; Passport for individuals who have Vietnamese nationality). If an individual is a foreign national or a Vietnamese citizen living abroad), the taxpayer must enclose one of these papers together with the tax return.

In case the tax agency and the state management agency have made the connection, the tax agency shall base on the information transfer slip sent by the state management agency if there is no tax declaration file.

– At the Sub-department of Taxation, the Sub-department of Taxation in the area where the individual resides (where registered for permanent or temporary residence) for other cases.

A tax registration dossier includes:

1. – Tax registration declaration form No. 05-DK-TCT issued together with this Circular.
2. – A copy of the citizen’s identity card or a copy of the people’s identity card that is still valid for individuals who have Vietnamese nationality; A copy of a valid Passport for individuals who are foreign nationals or Vietnamese nationals living abroad.

II. Procedures for registration of a personal tax number

1. For paper personal tax identification number registration documents

Step 1: Individuals prepare documents to submit to income-paying agencies (enterprises).

Step 2: Enterprises compile individual’s tax registration information into tax registration declaration form No. 05-DK-TCT (based on power of attorney and attached personal papers to include information in the declaration) .

Submit the tax registration declaration form No. 05-DK-TCT directly at the tax office where the enterprise is headquartered.

Step 3: Receive and notify the result of personal tax identification number:

–  The tax officer receives and stamps the receipt of the dossier, clearly stating the time of receipt of the dossier, the number of documents enclosed with the list of registration dossiers, for the dossiers submitted directly at the tax authorities. After receiving the dossier, the tax officer writes a note to schedule the return date. In case the tax registration dossier is sent by post, the tax official shall stamp the date of receipt of the dossier and record the letter of the tax authority.

In case it is necessary to supplement the dossier, the tax authority must notify the taxpayer within the working day (for the dossier submitted directly at the tax office); within 02 working days from the date of receiving the application (for the application sent by post).

– Processing time: no later than 03 working days from the date the tax authority receives the complete tax registration dossier as prescribed by the taxpayer.

–  The tax authority pays the notice of the list of tax identification numbers of individuals who have registered for tax through the income-paying agency, form No. 14-MST issued together with this circular, in paper. The income-paying agency is responsible for notifying the tax identification number to each individual or the reason why the tax identification number has not been issued so that the individual can adjust and supplement information in order to be granted a tax identification number as prescribed.

2. For electronic personal tax identification number registration dossiers guided by Circular 19/2021/TT-BTC

Step 1: Individuals access the website of the General Department of Taxation to declare tax registration declarations for each case and attach the required documents in electronic form to the website of the General Department of Taxation. Department of Taxation.

Step 2: Receive and announce the results:

– The website of the General Department of Taxation receives and sends the Notice, made according to the form No. 03/TB-TTT issued together with this Circular, to the taxpayer via the email address declared on the registration dossier. sign tax to record the file has been sent or notify the reason for not receiving the file to the taxpayer.

– Processing time: Within 3 working days from the date on which the website of the General Department of Taxation receives the registration dossier, the tax authority shall check and process the taxpayer’s tax registration dossier as follows: :

+ In case of acceptance, the website of the General Department of Taxation sends information about the electronic tax transaction account (under form No. 03/TB-TTT issued together with this Circular) to the taxpayer.

+ In case of disapproval, the taxpayer shall base on the tax authority’s reason for disapproval in the notice (made according to form No. 03/TB-TTD attached to this Circular) to complete the registration information, Sign up electronically and send it to the Portal of the General Department of Taxation or contact the tax authority directly managing it for guidance and support.

Above is the advice of Khoa Tin on “Dossier, procedures for registration of personal tax code”.

In case customers have unclear issues or need to discuss further, please call us immediately at 0983.533.005 for a free consultation.

Best regards./.