Article 21. Subjects of tax registration
1. Organizations, households and individuals doing business.
2. Individuals who have income subject to personal income tax.
3. Organizations and individuals have the responsibility to withhold and pay the tax instead.
4. Organizations and individuals as prescribed by tax legislation.
Article 22. The time limit for tax registration
Subjects registration tax registration tax within ten working days from the date of:
1. certificate of business registration or a license to establish and operate or investment certificates;
2. Start business operations for organizations not subject to registration or household business, personal business subject to registration but not yet certified business registration;
3. The responsibility to withhold and pay tax;
4. liabilities arise from personal income tax;
5. Generate refund requests.
Article 23 The tax registration dossier
1. Tax registration dossier for organizations and individuals to businesses include:
a) Declaration of tax registration;
b) Copy of certificate of business registration or a license to establish and operate or investment certificates.
2. Tax registration dossier for organizations and individuals are not subject to the registration of business include:
a) Declaration of tax registration;
b) A copy of the decision to establish or investment decisions for the organization; copy of identity card, passport, for individuals.
Article 24. Location filing tax registration
1. Organizations and individual business tax registration with the tax authorities where organizations and individuals that are headquartered.
2. Organizations and individuals have the responsibility to withhold and pay the tax instead of tax registration at the tax office where organizations or individuals based.
3. Individual registration at tax offices where tax generated taxable income, place of registration of permanent residence or temporary.
Article 25. Responsibility of the tax authorities, tax officials in receiving tax registration dossiers
1. Where the tax registration dossiers are submitted directly to the tax authorities, tax officials received and stamped receipt record, recording time receipt, recorded the number of documents in the dossier.
2. Where a tax registration dossier is sent by post, tax officers stamped receipt showing the date and write to mail books of tax agencies.
3. Where the tax registration dossiers are submitted through electronic transaction, the receipt, inspection, acceptance of tax registration dossiers by the tax authorities carried out through a system of electronic data processing.
4. Where necessary additional documents, tax authorities must notify the taxpayer in receipt records for cases of direct receipt, within three working days from the date of receipt of dossiers by mail or through electronic transactions.
Article 26. Grant of tax registration certificate
1. The tax authorities grant a tax registration certificate to the taxpayer within ten working days from the date of receipt of a valid tax registration.
Case of loss or damage to the tax registration certificate, tax authorities reissued within five working days from the date of receipt of the request of the taxpayer.
2. tax registration certificate includes the following information:
a) Name of the taxpayer;
b) Tax Code;
c) Number, date, month and year of the certificate of business registration or a license to establish and operate or investment certificates to organizations, individuals and business;
d) Number, date, month and year of establishment decision for your business or organization's identity card or passport for non-business individuals;
e) The tax office directly managing;
e) Date of grant tax registration certificates.
3.- Lending, erasing, destroying or falsifying tax registration certificate.
Article 27 Changes in tax registration information
1. When there is a change of information in tax registration dossiers submitted, the taxpayer must notify the tax authorities within ten working days from the date of change of information.
2. The Government shall detail the tax registration for the event of change of information in tax registration dossiers.
Article 28. Use tax code
1. Taxpayers must be granted the tax code on invoices, vouchers and documentation when making business transactions; declaration and payment of taxes, tax credits and tax-related transactions; open deposit accounts at commercial banks, other credit institutions.
2. Tax Administration Agency, the State Treasury to use the tax code in tax administration and tax collection to the state budget.
Commercial banks, credit institutions shall record in the tax code to open an account records of taxpayers and the transaction documents via accounts.
3. It is strictly prohibited to use the tax code of other taxpayers.
Article 29. Invalidation of the tax code
1. Tax Code invalidated in the following cases:
a) Organizations and individuals trading operation termination;
b) A person who is dead or missing, lost the capacity for civil acts as prescribed by law.
2. When incurred invalidation cases the tax code, organization, person, or legal representative of the taxpayer shall notify the tax authority directly managing to perform procedures dots invalidation of the tax code and to publicize the invalidation of the tax code.
3. Tax authorities publicly announce the invalidation of the tax code. Tax code is not used in economic transactions from the date the tax authorities announced publicly on the invalidation of the tax code.
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