Instructions to register for a Personal Tax Identification Number

Create at: 07/04/2022

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In this article, TASCO will inform customers of 3 ways to register for Personal Tax Identification Number. If you have any questions that need to be answered, please contact TASCO Tax Agent for free advice and answers via hotline: 0975480868.

The tax identification number is a sequence of numbers, letters, or characters issued to taxpayers by a tax authority in accordance with the Law on Tax Administration. Tax code to identify each taxpayer, including taxpayers with export and import activities, and uniformly managed nationwide. Here TASCO will guide you on 3 simplest ways to register for MST.

1. Register through the place of income payment:

☞ Step 1: Submit the application to the income paying agency

☞ Step 2: The income-paying agency receives the dossier and sends it to the tax agency

➥ Income-paying agencies have the obligation and responsibility to compile the individual's tax registration information into the tax registration declaration form No. 05 – DK-TH-TCT and send it to the tax authority directly administering the income paying agency.

☞ Step 3: Issuing a tax code.

✅ Registration documents include:

• Authorization transfer document

• A copy of a Citizen identity card or a copy of a valid ID card applicable to an individual who has Vietnamese nationality; a copy of a valid and current Passport for an individual who is an international citizen or a Vietnamese citizen living internationally.

✅ Where to apply for registration:

• At income-paying agencies such as enterprises, companies, cooperatives, agencies, functional units, etc.

2. Register by the online method:

2.1. Register for Tax Identification Number on thuedientu.gdt.gov.vn:

☞ Step 1: Access the website thuedientu.gdt.gov.vn.

☞ Step 2: Log in to the network system.

☞ Step 3: Select "Tax registration" -> Select "Register to change personal information via tax agency" -> select file "05 - DK-TH-TCT".

☞ Step 4: Fill in the declaration information and submit.

✔ Enter the correct information of the subordinate staff who need to register for Tax Identification Number in accordance with the ID card / Citizen identity card in the declaration document. If you want to register for two or more people, the accountant clicks on the "Add the line" box.

✔ Enter “Signing Date” and enter the name of the authorized representative in the “Legal representative” field.

✔ Click the box “Complete declaration” and “Submit tax registration dossier”.

2.2. Register Tax Identification Number on the HTKK system:

☞ Step 1: Install the latest HTKK software here.

☞ Step 2: Go to "Personal Income Tax" -> Select "05-DK-TH-TCT- Tax return for paying agency registration (TT95/2016)" -> Enter personal information according to ID card/CCCD .

☞ Step 3: After the import is done, click "Test" -> "Dump XML".

☞ Step 4: Access the website thuedientu.gdt.gov.vn and log in.

☞ Step 5: Select "Register for Tax" -> "Submit declaration 05TH from HTKK".

3. Register directly at the tax office:

️⛳ Pursuant to Point b, Clause 9, Article 7 of Circular 105/2020/TT-BTC, if an individual pays personal income tax without going through an income paying agency or not authorizing an income paying agency to register for tax, the taxpayers submit tax registration dossiers to tax authorities as follows:

⏩ In the Tax Department where the individual works compared to the resident who has income from wages and salaries paid by international organizations, embassies, and consulates in our country, these implementing organizations' tax deduction has not been implemented. Registration documents include:

• Tax registration declaration form No. 05 – DK-TCT ;

• A copy of a citizen identity card or a copy of a valid ID card for an individual who is a citizen of our country; a copy of the current valid Passport for an individual who is an international citizen or a Vietnamese citizen living internationally.

⏩ In the Tax Department where jobs arise in our country compared to individuals earning income from salaries and wages deployed by organizations and individuals paying from abroad. Registration documents include:

• Tax registration declaration form No. 05 – DK-TCT ;

• A copy of the appointment document of the organization deploying the employment in case the international individual does not reside in our country according to the legislation on personal income tax and is sent to our country to work but international income.

⏩ In the Sub-department of Taxation where the individual has obligations and responsibilities to the state budget compared to the tax registrant who undergoes a tax return (individuals have tax obligations and responsibilities use non-agricultural land without a tax code; Individuals with entertainment activities transfer real estate authorization without tax code; individuals engaged in recreational activities, authorized the transfer of real estate without tax identification numbers; Individuals have obligations and responsibilities to pay the state budget in comparison with the revenues that are not continuously generated, including: Registration fees, transfer of capital authorization and Other non-consecutive revenues without tax code) An application for tax registration for the first time is a tax declaration file according to the law on tax administration.

• In case of the tax return file does not have a copy of the current valid books of the individual (including: citizen identity card or ID card for an individual who has Vietnamese nationality; Passport for individuals who are international nationals or Vietnamese nationals living internationally), the taxpayer must enclose one of these books with the tax return.

• In case the tax agency and the state administration agency have implemented the joint implementation, the geographical tax agency shall base on the information transfer slip sent by the state administrative agency if there is no tax declaration file.

⏩ At the Sub-Department of Taxation where the individual resides (were registered for permanent or temporary residence) compared to other cases. Registration documents include:

• Tax registration form No. 05 – DK-TCT.

• A copy of a citizen identity card or a copy of a valid ID card applicable to an individual who has Vietnamese nationality; A copy of a valid and current passport for an individual who is an international citizen or a Vietnamese citizen living internationally.

➥ After undertaking the first tax registration file, the tax authority will issue a tax identification number to the registrant.

⇒ If you have any questions, please register here for TASCO's earliest advice or contact the hotline: 0975480868 (Zalo)

TASCO – THE HIGHEST RESPONSIBLE TAX AGENT OF EVERY SERVICE

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