The updated information of taxpayers is the basis for tax authorities to standardize data, aiming to use identification codes as tax codes according to the provisions of the Law on Tax Administration and to carry out the task of implementing the Project on developing applications of data on population, identification and electronic authentication to serve national digital transformation in the period of 2022-2025, with a vision to 2030, issued with Decision No. 06/QD-TTg of the Prime Minister .
The General Department of Taxation guides individual taxpayers to choose one of the following methods to update and change tax registration information.
Method 1: Declare changes to tax registration information electronically
a. In case the taxpayer logs in via the National Public Service Portal.
Taxpayers access the National Public Service Portal, search for administrative procedures: "Change tax registration information" or access the link: https://dichvucong.gov.vn/p/home/dvc-chi-tiet-thu-tuc-nganh-doc.html?ma_thu_tuc=1.010244
Select Submit online and log in with your Public Service Portal account or electronic identification account of the Ministry of Public Security . The Public Service Portal will route to the General Department of Taxation's Electronic Information Portal and perform the steps to change information as if logging in directly at the General Department of Taxation's Electronic Information Portal below.
b. In case the taxpayer logs in via the General Department of Taxation's Electronic Information Portal.
Taxpayers access the General Department of Taxation's website at the link: https://thuedientu.gdt.gov.vn/ , select the "Personal" tab\Login and enter the information of the electronic tax transaction account that has been granted.
b.1 Change tax registration information of taxpayers:
After successfully logging in, in the function bar, select Tax registration\ Change information
The system displays the tax registration information change declaration interface, including information registered with the tax authority.
In the Personal Documents section, the taxpayer selects "Change information" and accurately enters the document number and date of issue according to the latest CCCD (12 numbers).
Continue to select: "Get citizen information" to query personal information from the National Population Database:
The system immediately displays accurate citizen information from the National Population Database.
After checking, the taxpayer confirms completion and selects: Complete the declaration and follow the steps as instructed on the General Department of Taxation's Electronic Information Portal to send the declaration and attached documents to the tax authority, completing the declaration of changes to the tax registration information.
b.2 Change NPT information
After successfully logging in, in the function bar, select Tax registration\Declare and submit tax registration documents\Select the file "20/DK-TCT-Declaration of tax registration of individuals with income from TLTC (TT105/2020)
At the declaration entry screen, the taxpayer selects "Change tax registration information", fully updates taxpayer information (note to fully update 03 information fields: Full name, Date of birth, Personal identification documents (priority is given to updating the latest CCCD number))
After declaring the information fields, the taxpayer selects "Complete declaration" and follows the steps as instructed on the General Department of Taxation's Electronic Information Portal to complete the submission of the Change of Tax Registration Information of Dependents declaration and attached documents.
Method 2: Declare changes to tax registration information through the income paying agency.
- Taxpayers are individuals who submit applications to change tax registration information to the paying agency, including:
+ Authorization document (in case there is no authorization document for the previous income payment agency) and;
+ Copies of documents with changes in information related to tax registration of individuals or dependents.
- The paying agency collects information of employees, submits the application for changing tax registration information to the direct tax authority, the application includes:
+ Tax Registration Declaration, Form No. 05-DK-TH-TCT issued with Circular 105/2020/TT-BTC to change taxpayer information (note to fully update 03 information fields Full name, Date of birth, Personal identification documents (priority to updating the latest CCCD number)).
+ Form No. 20-DK-TH-TCT issued with Circular 105/2020/TT-BTC to change NPT information (note to fully update 03 information fields: Full name, Date of birth, Personal identification documents (priority is given to updating the latest CCCD number)).
Method 3: Declare changes to tax registration information directly with the tax authority
- Where to submit application:
Tax Department, Tax Department of the area where the individual registers permanent or temporary residence (in case the individual does not work at the income paying agency).
- Profile components:
+ Declaration of adjustment and supplement of tax registration information form No. 08-MST issued with Circular 105/2020/TT-BTC to declare changes to tax registration information of the taxpayer himself.
+ Tax registration form No. 20-DK-TCT issued with Circular No. 105/2020/TT-BTC to change the tax registration information of the taxpayer.
+ Copy of Citizen Identification Card or valid Identity Card for taxpayers/dependents who are Vietnamese citizens; copy of valid Passport for taxpayers/dependents who are foreign citizens or Vietnamese citizens living abroad in case the tax registration information on these documents changes.
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