Procedures to register for personal tax identification number

1. Applications for the registration of personal tax identification number for the first time

According to Article 31(3) of the Law on Tax Administration No. 38/2019/QH14 promulgated by the National Assembly on June 13, 2019, a tax registration dossier for individual taxpayers includes:

• The registration form or tax return.

• Copy of the identity card or passport.

• Other relevant documents.

2. Procedures for the registration of individual tax identification number for the first time

For paper registration application for personal tax identification numbers:

Step 1: Submit tax registration documents for the first time at tax registration locations

• Business individuals submit tax registration dossiers at the tax offices where such business individuals are headquartered.

• Individuals are responsible for with holding and paying tax representative of tax registration dossiers at the tax agency directly managing that individual.

• Non-business individuals shall submit tax registration dossiers at the tax offices where taxable incomes are generated, where permanent residence is registered or where temporary residence is registered or where obligations to the state budget arise.

• Individuals authorizing organizations and individuals to pay income for tax registration on behalf of themselves and their dependents to submit tax registration dossiers through income-paying organizations or individuals. Income-paying organizations and individuals are responsible for synthesizing and submitting tax registration dossiers on behalf of individuals to tax agencies directly managing such paying organizations or individuals.

Step 2: Receive and process tax registration documents

The tax officer shall receive and stamp the receipt of the dossier, specifying 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. If the tax registration dossier is sent by post, the tax official shall stamp the date of receipt of the dossier and record the tax office's correspondence.

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.

For electronic registration application for personal tax identification number

Step 1: Taxpayers carry out tax registration procedures and issue tax identification numbers with tax authorities via the website of the General Department of Taxation.

Taxpayers 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.

Step 2: Receive and send notifications

The portal of the General Department of Taxation is implemented. The electronic portal of the General Department of Taxation is provided to taxpayers via the email address declared on the tax registration dossier to record the submitted documents. tax authorities or notify the reasons for not receiving the dossiers to the taxpayers.

Within 03 working days from the date on which the portal of the General Department of Taxation receives the taxpayer's tax registration dossier, the tax authority shall examine and process the taxpayer's tax registration dossier. as follows:

• In case of being eligible for a tax identification number, the tax authority shall send a notice of acceptance of the tax identification number registration dossier to the taxpayer's email address.

Taxpayers are responsible for submitting a paper tax registration dossier to the tax authority when receiving the tax registration certificate or tax identification number notice.

• In case the tax registration dossier is not eligible for tax identification number, the tax authority shall send a notice of refusal to accept the dossier or a notice requesting explanation and supplement of information and documents via the electronic portal. from the General Department of Taxation to the email address of the taxpayer.

Step 3: Issuing a tax registration certificate

Tax authorities shall grant tax registration certificates to taxpayers within 03 working days from the date of receipt of complete tax registration dossiers from taxpayers as prescribed.

Tax authorities shall notify tax identification numbers to taxpayers instead of tax registration certificates in the following cases:

• Individuals authorizing organizations and individuals to pay tax-registered income on behalf of individuals and their dependents.

• Individuals make tax registration through tax declaration dossiers.

• Organizations and individuals register for tax to withhold tax and pay tax representatives.

• Individual tax registration for dependents.

If the tax registration certificate or tax identification number notice is lost, torn, torn or burned, the tax authority shall re-issue it within 2 working days from the date of receipt of a complete application file from the taxpayer according to regulations. determined.

3. Legal basis

• Law on Tax Administration 2019.

• Decree No. 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration issued by the Government on October 19, 2020.

• Circular No. 96/2016/TT-BTC guiding tax registration issued by the Minister of Finance on June 28, 2016.

• Circular No. 110/2015/TT-BTC guiding electronic transactions in the tax field issued by the Minister of Finance on July 28, 2015.