That is one of the contents that the Ministry of Finance is seeking opinions on in Official Dispatch No. 4289/BTC-TCT requesting opinions on the draft Circular amending and supplementing a number of articles of Circular 105/2020/TT-BTC dated December 3, 2020 of the Minister of Finance guiding tax registration and Circular 19/2021/TT-BTC dated March 18, 2021 of the Minister of Finance guiding electronic transactions in the tax sector.
Additional scope of application
Accordingly, in the draft Circular, the Ministry of Finance proposes to add Clause 2a after Clause 2 and amend Point a, Point h, Clause 3, Article 5 as follows: “The personal identification number issued in accordance with the provisions of the law on citizen identification is the tax code of an individual or representative of a household as prescribed in Points k, l, n, Clause 2, Article 4 of this Circular (except for business individuals who use the tax code issued in accordance with the provisions of Point a.2, Point h, Clause 3 of this Article).
Previously, according to the provisions of Clause 7, Article 35 of the Law on Tax Administration, it is stipulated that: "When personal identification codes are issued to the entire population, personal identification codes shall be used instead of tax codes". Accordingly, personal identification codes shall only be used as tax codes for individuals and household representatives, and shall not be used as tax codes for enterprises or organizations.
Proposal to remove copies of Citizen Identification Cards in tax registration dossiers
Article 1 Draft Circular amends and supplements Clause 9, Article 7 of Circular 105/2020/TT-BTC dated December 3, 2020 guiding on tax registration, in which amends Point d, Clause 6, Clause 9, Clause 10, Article 7 as for taxpayers who are organizations and individuals deducting and paying on behalf of organizations and individuals authorized by tax authorities to collect as prescribed in Point g, m, Clause 2, Article 4 of this Circular submitting tax registration dossiers to tax authorities.
Individuals who pay personal income tax through the income paying agency and authorize the income paying agency to register for tax shall submit tax registration documents to the income paying agency.
In case of paying personal income tax at many income paying agencies in the same tax payment period, the individual only authorizes tax registration at one income paying agency. The individual notifies his/her tax code to other income paying agencies for use in tax declaration and payment.
Processing tax registration information in cases where personal identification number is used as tax code
The draft Circular also adds regulations on processing tax registration information in cases where personal identification numbers are used as tax codes.
Firstly, in case the National Population Database has not yet actively transmitted information to the Tax Database.
Upon receiving a complete and valid tax registration dossier as prescribed, the tax authority shall send query information to the National Population Database according to the set of information declared by the taxpayer including: personal identification number, full name, date of birth.
Based on the response results transmitted by the National Population Database: In case the verification result is that there is personal information in the National Population Database, the tax authority updates the personal information transmitted by the National Population Database into the tax registration system; sends a Notice of using the personal identification number as the tax code to the taxpayer within 03 working days from the date the tax authority receives the complete dossier of the taxpayer. In case the verification result is that there is no personal information in the National Population Database, the tax authority sends a Notice of not accepting the dossier to the taxpayer within 02 working days from the date of receiving the dossier for the taxpayer to check and compare. In case an individual registers for tax through an income paying agency, the tax authority shall notify the taxpayer of the list of individuals using personal identification numbers as tax codes at the same time as notifying the list of individuals whose information is not available in the National Population Database.
After checking, if the information on the personal identification number, full name, date of birth in the Tax Registration Form is different from the information on the Citizen Identification Card, the taxpayer shall declare and resubmit another tax registration dossier. If the information on the personal identification number, full name, date of birth in the Tax Registration Form is the same as the information on the Citizen Identification Card, the taxpayer shall send an additional copy of the Citizen Identification Card with the Tax Registration Form. After checking and comparing the Tax Registration Form and the copy of the Citizen Identification Card, if the information matches, the tax authority shall issue a tax code to the taxpayer according to regulations, and at the same time inform the management agency of the National Population Database and the taxpayer to update and adjust the information in the National Population Database.
Second, in the case where the National Population Database actively transmits information to the Tax Database.
For individuals newly issued personal identification numbers: When the National Population Database transmits the newly issued identification number to the individual to the tax authority, the tax authority receives and saves the personal identification number information in the state where tax obligations have not yet arisen into the tax registration system.
When a taxpayer performs tax procedures for the first time with the tax authority using a personal identification number, the tax authority changes the status of the personal identification number from no tax liability to tax liability status to perform tax management.
For individuals who are granted personal identification numbers before the time the National Population Database actively transmits information to the Tax Database but the tax authority has not yet notified the individual to use the identification number as a tax code, the prescribed procedures and order shall be followed.
Standardize tax code data issued to individuals with the National Population Database
In case the information of full name, citizen identification number/ID card, date of birth of an individual in the Tax Database matches the information in the National Population Database: The tax authority automatically converts the issued tax code to a personal identification number to use in place of the issued tax code.
The tax authority sends a Notice of personal use of personal identification number as tax code according to form No. 41/TB-DKT issued with this Circular to the taxpayer's electronic tax transaction account or the taxpayer's email address or phone number registered with the tax authority.
In case the taxpayer does not have an electronic tax transaction account, email address, or phone number, the tax authority shall send a Personal Notice using the personal identification number as the tax code according to Form No. 41/TB-DKT issued with this Circular to the taxpayer at the taxpayer's current address.
In case the information on full name, citizen identification number/ID card, date of birth of an individual in the Tax Database matches the information in the National Population Database, but the information on permanent address and current address are different: The tax authority shall update the address information according to the information in the National Population Database and notify the taxpayer together with the personal notification using the personal identification number as the tax code.
Individuals should check the address information in the National Population Database. If it is incorrect, individuals should adjust the information with the police agency according to the provisions of the law on citizen identification, and at the same time register to change the information with the tax agency according to the provisions of this Circular to ensure consistent information.
In case the information of full name, citizen identification number/ID card, date of birth of an individual in the Tax Database cannot be identified with corresponding information in the National Population Database.
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