Electronic taxpayer registration

1. Electronic taxpayer registration means the tax authority receiving applications for taxpayer registration and returning results to taxpayers electronically in accordance with the Law on Tax administration (except for enterprises established and operating under the Law on Enterprises).

Taxpayers applying for electronic taxpayer registration must obtain a notice of permission for electronic taxpayer registration as prescribed in Article 15 or Article 32 of this Circular, except for taxpayer registration and issuance of TIN prescribed in Article 19 of this Circular.

2. Documents and procedures for electronic taxpayer registration shall comply with applicable regulations on taxpayer registration.

Article 19. Taxpayer registration and issuance of TIN

1. Taxpayers (except for enterprises established and operating under the Law on Enterprises) shall follow procedures for taxpayer registration and issuance of TIN via the web portal of General Department of Taxation.

2. The taxpayer shall enter the web portal of General Department of Taxation to complete the taxpayer registration form, enclose documents, and send the application to the web portal of General Department of Taxation.

3. The web portal of General Department of Taxation shall receive the application and send a confirmation of receipt of documents (form 01/TB-TDT enclosed herewith) to the email address provided on the taxpayer registration form, or send a notice of rejection.

4. Within 03 working days from the day on which the taxpayer’s application is received by the web portal of General Department of Taxation, tax authorities shall process it as follows:

a) If conditions for issuance of a TIN are satisfied, the tax authority shall send a notification that the application is granted to the taxpayer’s email address. The notification must specify the deadline for giving result according to regulations of law on taxpayer registration. The taxpayer has the responsibility to submit a paper application to the tax authority when receiving the taxpayer registration certificate or notice of TIN.

If the paper application matches the application sent via the web portal of General Department of Taxation, the tax authority shall give the taxpayer registration certificate or notice of TIN to the taxpayer.

If the paper application does not match the application sent via the web portal of General Department of Taxation, the taxpayer must send an explanation and complete the application via the web portal of General Department of Taxation.

After obtaining the TIN, the taxpayer must register for e-transactions in taxation as prescribed in Article 15 of Article 32 of this Circular.

b) If the application for taxpayer registration is not satisfactory, the tax authority shall send a notification (form 06/TB-TDT enclosed herewith) of rejection of the application or a request for explanation, addition of information/documents to the taxpayer’s email address via the web portal of General Department of Taxation. After receiving the explanation and/or additional information/documents from the taxpayer, the tax authority shall follow the instructions in Point a Clause 4 of this Article.

Article 20. Changing taxpayer registration information, suspension of business, invalidation of TIN, and other taxpayer registration procedures

1. The taxpayer who wishes to change their taxpayer registration information, suspend the business, have the TIN invalidated, or follow other tax procedures (except for enterprises established and operating under the Law on Enterprises) shall enter the web portal of General Department of Taxation to complete electronic taxpayer registration documents, append digital signatures, and send them to the web portal of General Department of Taxation. The taxpayer may also request a provider of T-VAN services perform these tasks.

2. The web portal of General Department of Taxation shall receive the documents and send a confirmation of receipt of documents (form 01/TB-TDT enclosed herewith) to taxpayers or providers of T-VAN services, or send a notice of rejection.

3. The tax authority shall examine and process documents sent by the taxpayer and send the result via the web portal of General Department of Taxation or via the provider of T-VAN services.

If the documents are satisfactory, the tax authority shall send a notification of result (form No. 06/TB-TDT enclosed herewith) to the taxpayer within 03 working days from the day on which the tax authority confirms the submission of electronic tax documents via the web portal of General Department of Taxation or via the provider of T-VAN services. The notification must specify the deadline for giving result as prescribed by regulations of law on taxpayer registration.

If the result to be given to the taxpayer is the taxpayer registration certificate or notice of TIN, the taxpayer has to receive them at the tax authority. If the taxpayer already has the taxpayer registration certificate or the notice of TIN, it will expire from the date of reissuance of the taxpayer registration certificate or notice of TIN.

4. If the documents are not satisfactory, the tax authority shall send a request for explanation and/or additional information/documents or a notice of rejection (form No. 06/TB-TDT enclosed herewith) to the taxpayer within 03 working days from the day on which the tax authority confirms the submission of electronic tax documents via the web portal of General Department of Taxation or via the provider of T-VAN services.

After receiving the explanation and/or additional information/documents from the taxpayer, the tax authority shall follow the instructions in Clause 3 of this Article.