A Certificate of Tax Registration is a document that the tax authorities issue to organizations, enterprises, individual households, individuals with production and business activities that have completed the tax registration dossier and procedures according to regulations previously. So how to understand what a certificate of tax registration for an enterprise is and issues related to the certificate of tax registration? Let's find out about the current legal regulations related to this issue with NPLaw below.
I. Understanding a certificate of tax registration for an enterprise
1. What is a certificate of tax registration for an enterprise? Is an enterprise registration certificate also a certificate of tax registration?
A certificate of tax registration is a certificate consisting of a code of digits that is permanently linked within the business operation of an individual or enterprise to certify that the enterprise is always operating and competing to develop it in the common market.
Pursuant to Article 4 of the Law on Enterprise 2020, the enterprise registration certificate is defined as follows: An enterprise registration certificate is a written document or an electronic document recording enterprise registration information granted by the Business Registration Authority to the enterprise.
Besides, Article 6 of Decree 01/2021/ND-CP also stipulates that:
- The Enterprise Registration Certificate, the operation registration certificate for branches or representative offices, or the certificate of business location registration shall be granted to enterprises, branches, representative offices and business locations of such enterprises. The contents of the enterprise registration certificate, the operation registration certificate for branches or representative offices, or the certificate of business location registration shall be recorded on the basis of the information in the enterprise registration dossier. The enterprise registration certificate is simultaneously a certificate of tax registration. The enterprise registration certificate is not the business license.
- If the Enterprise Registration Certificate, the operation registration certificate for branches or representative offices, or the certificate of business location registration is stored in electronic data in the National Database on Enterprise Registration at the same time, but it contains different content from the Enterprise Registration Certificate, the operation registration certificate for branches or representative offices, or the certificate of business location registration in a written document, then the certificates with the content recorded correctly according to the enterprise registration dossier’s content shall have legal value.
According to this regulation, the enterprise registration certificate is also the certificate of tax registration for the enterprise.
You are reading information about tax registration certificate for enterprises that is currently of interest.
2. What entities need to register for taxes?
Entities required to register for taxes are prescribed in Article 30 of the Law on Tax Administration 2019, Article 6 of Decree 126/2020/ND-CP and Circular 105/2020/TT-BTC, as follows:
- Enterprises, organizations and individuals shall register for taxes under the interlinked single-window system together with business registration, cooperative registration and business registration according to the provisions of the Law on Enterprise and other relevant legal regulations;
- Organizations and individuals not subject to the above cases shall register for taxes directly with the tax authorities according to the regulations of the Minister of Finance.
3. Regulations on issuing a tax code
The issuance of tax codes in 2023 will be implemented in accordance with Clause 3, Article 30 of the Law on Tax Administration 2019, as follows:
(1) Every enterprise, economic organization and other organization shall be granted a unique tax code for use throughout their business operation from the time of tax registration until the tax code becomes invalid. A taxpayer with branches, representative offices and dependent units directly performing tax obligations shall be granted a dependent tax code. If enterprises, organizations, branches, representative offices and dependent units register for taxes under the interlinked single-window system together with business registration, cooperative registration and business registration, the tax code printed on the enterprise registration certificate, certificate of cooperative registration, and business registration certificate shall also be the tax code;
(2) An individual shall be granted a unique tax code for use throughout the individual's lifetime. Dependent persons of such individuals shall be granted tax codes for deducting family circumstances from individual income taxes. The tax codes granted to such dependent persons shall also be the individual's tax codes when dependent persons have obligations to the State budget;
(3) Enterprises, organizations and individuals that are responsible for withholding and paying taxes on behalf of others shall be granted tax codes for substituting tax declaration and payment for taxpayers;
(4) Issued tax codes shall not be re-issued to other taxpayers;
(5) The tax code of an enterprise, economic organization or other organization after conversion of form, sale, donation or inheritance shall remain unchanged;
(6) The tax code granted to a household, business household or individual business is the tax code granted to an individual representing such a household, business household or individual business.
II. Legal regulations on the certificate of tax registration for the enterprise
1. A notification of the certificate of tax registration for the enterprise
Pursuant to Article 8 of Circular 105/2020/TT-BTC, the certificate of tax registration and a tax code notification are granted to taxpayers according to the provisions of Clauses 1 and 2, Article 34 of the Law on Tax Administration 2019 and the following legal regulations:
(1) Regulations on the certificate of tax registration for organizations, business households and individual businesses;
(2) Regulations on the certificate of tax registration for individuals:
(3) Regulations on a tax code notification of a dependent person
(4) Regulations on a tax code notification
(5) The tax authority shall process the tax registration dossier and return the results of a certificate of tax registration and a tax code notification to the taxpayer within no more than 03 (three) working days from the date the tax authority receives all the documents of the taxpayer.
2. Documents and procedures for applying for the certificate of tax registration for the enterprise
* To register for taxes for the first time for its enterprise, the taxpayer should register for taxes along with the business registration, then a tax registration dossier is the business registration dossier. The tax registration dossier is prescribed in Circular No. 80/2012/TT-BTC and Circular No. 95/2016/TT-BTC. Accordingly, the taxpayer needs to prepare:
+ 01 Declaration form of tax registration;
+ 01 Copy of a license for establishment and operation and a decision of establishment;
+ 01 Copy of the investment registration certificate or other equivalent documents issued by the competent authorities.
If the taxpayer is a business household, the dossier includes:
+ 01 Declaration form of tax registration;
+ 01 Copy of Citizen Identity Card or Passport;
+ Other relevant documents.
* Procedures for applying for the certificate of tax registration for the enterprise:
For the taxpayer who registers for taxes along with the enterprise registration or business registration, a location where the taxpayer submits a dossier after implementing the tax registration is a location to submit the enterprise registration or business registration according to legal regulations.
For taxpayers who register directly with the tax authority, the dossier submission location is specified as follows:
+ Enterprises, individuals and business households submit dossiers to the tax authority where the head office is located;
+ Households and individuals without operating shall submit dossiers to the tax authority where taxable income arises or where these entities register the permanent residence or temporary residence, or the tax authority where obligations to the state budget arise;
+ Enterprises, individuals and business households that are responsible for deducting and paying taxes on behalf of relevant others submit dossiers to the directly managing tax authority;
+ Individuals authorizing enterprises and organizations to pay income and register taxes on behalf of themselves and their dependents shall submit tax registration dossiers through the income-paying enterprises or individuals. The income-paying enterprises or individuals are responsible for summarizing and submitting the dossiers on behalf of the individuals to the directly managing authority.
3. What is the content of the latest tax registration certificate for the enterprise?
Pursuant to Clause 1, Article 34 of the Law on Tax Administration 2019, the content is prescribed as follows:
+ Name of a taxpayer;
+ Tax code;
+ Number, day, month and year of the business registration certificate or the establishment and operation license or the investment registration certificate for business organizations and individuals; number, day, month and year of the establishment decision for organizations; and information of the citizen identity card or passport for individuals not subject to the business registration.
III. Questions related to the certificate of tax registration for the enterprise
1. Is it mandatory to apply for the tax registration certificate for the enterprise?
Pursuant to the provisions of Article 35 of the Law on Tax Administration 2019, the regulations on the use of tax codes are as follows:
+ Taxpayers must record their tax code granted on invoices, vouchers and documents when conducting business transactions; opening accounts at commercial banks or other credit institutions; declaring taxes, paying taxes, exempting, reducing, refunding, not collecting taxes, registering customs declarations and performing other tax transactions for all obligations to the state budget, including cases where taxpayers operate production and business in different localities.
+ Taxpayers must provide the tax code to relevant agencies and organizations or record the tax code on the dossiers when performing administrative procedures under the interlinked single-window system with the tax management agency.
+ The tax management agency, the State Treasury, commercial banks coordinating to collect the State budget and organizations authorized by the tax authority to collect taxes shall use the taxpayer's tax code in managing and collecting taxes into the State budget.
+ Commercial banks or other credit institutions must record the tax code in the account opening dossier and transaction documents through the taxpayer's account.
+ Other organizations and individuals involved in tax management use the taxpayer's assigned tax code when providing information related to the determination of tax obligations.
+ When a Vietnamese party makes payment to an organization or individual operating cross-border business activities based on a digital intermediary platform with an absence in Vietnam, a Vietnamese party must use the tax code issued to that organization or individual for withholding and payment on behalf of such party.
+ When personal identification codes are issued to the entire residents, they will be used instead of tax codes.
Although the current Law does not stipulate that the certificate of tax registration is mandatory to register. However, through the above regulations, we indirectly know whether a tax registration certificate is mandatory, as follows:
The certificate of tax registration contains information about the tax code for businesses to fulfill their tax obligations so it is mandatory to register. However, according to the current new regulations, you do not need to register for a tax registration certificate but only need to register for the Enterprise Registration Certificate to be issued a tax code to fulfill the tax obligations in business activities according to the provisions of Decree 01/2021/ND-CP; Decree 126/2020/ND-CP; Circular 105/2020/TT-BTC and Circular No. 95/2016/TT-BTC.
2. How long does it take to issue the certificate of tax registration for the enterprise?
Pursuant to the provisions of Article 34 of the Law on Tax Administration 2019, the regulations on granting the tax registration certificate are as follows:
The tax authority shall grant a tax registration certificate to the taxpayer within 03 working days from the date of receiving all the taxpayer's tax registration dossiers according to regulations. The information on the tax registration certificate includes:
a) Taxpayer's name;
b) Tax code;
c) Number, day, month and year of the business registration certificate or the establishment and operation license or the investment registration certificate for business organizations and individuals; number, day, month and year of the establishment decision for organizations; and information of the citizen identity card or passport for individuals not subject to the business registration;
d) Directly managing tax authority.
Thus, if the taxpayer submits all the required documents according to regulations, the tax authority will issue a tax registration certificate to the taxpayer within 03 working days from the date of receiving all of them.
3. Can enterprises apply for re-issuing the tax registration certificate if they have been notified of their tax code instead of the tax registration certificate?
Pursuant to Clause 3, Article 34 of the Law on Tax Administration 2019, the regulations on reissuing the tax registration certificate are as follows:
+ In cases of loss, tear, crush or fire of the tax registration certificate or tax code notification, the tax authority shall reissue it within 02 working days from the date of receiving all the taxpayer's application dossiers according to regulations.
In addition, Article 9 of Circular 105/2020/TT-BTC stipulates the regulations on reissuing the tax registration certificate and the tax code notification, as follows:
+ In case of loss, tear, crush or fire of the tax registration certificate, the tax registration certificate for individuals, the tax code notification and the tax code notification for dependents, the taxpayer submits a written request for re-issuance of the tax registration certificate and the tax code notification according to form No. 13-MST issued with this Circular to the directly managing tax authority.
+ The tax authority shall reissue the tax registration certificate, the tax registration certificate for individuals, the tax code notification and the tax code notification for dependents within 02 (two) working days, from the date of receiving all documents according to regulations.
IV. Consulting services and procedures related to the certificate of tax registration for the enterprise
The above is all the detailed information that NPLaw provides to support the valued Client on the issues of the certificate of tax registration for the enterprise. If you have any further questions related to the above issues or other legal issues, please contact NPLaw immediately for direct consultation and guidance from our team.
