Procedures for registration of suspension

1. In case a taxpayer suspends e-transactions in taxation, the taxpayer shall enters the web portal of General Department of Taxation, complete notice form 03/DK-TDT, append the digital signature, and send it to the web portal of General Department of Taxation.

After receiving the notice of suspension, the tax authority shall verify whether the taxpayer satisfies all conditions for suspending e-transactions in taxation, then send a notification (form 03/TB-TDT enclosed herewith) of whether the taxpayer’s request is granted via the web portal of General Department of Taxation.

2. In case a taxpayer shuts down or suspends his//her business, a tax authority sends a notification of a taxpayer’s abandonment of a business location, the web portal of General Department of Taxation shall suspend electronic tax procedures and send a notification of suspension of electronic transactions between the taxpayer and tax authorities (form 03/TB-TDT) from the time of withdrawal of the Certificate of Enterprise registration, taxpayer registration certificate, or from the issuance of the notification of business shutdown or abandonment of business location.

3. From the time of suspension of e-transactions in taxation, the taxpayer must not follow electronic tax procedures prescribed in Clause 1 Article 1 of this Circular, but is still permitted to access information about previous electronic transactions on the web portal of General Department of Taxation using the provided account or verification code until the account expires as notified by the tax authority.

In case the taxpayer wishes to make e-transactions in taxation (except for the case in Clause 2 of this Article), the taxpayer shall follow the registration procedures prescribed in Article 15 of this Circular as if the first registration.

Section 2. ELECTRONIC TAXPAYER REGISTRATION

Article 18. 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.