The procedure for re-issuance of tax registration certificate is an important process for businesses and individuals. When information on the tax registration certificate is lost, damaged or needs to be changed, the re-issuance of tax registration certificate will help ensure that your business operations are carried out in accordance with the law. In this article, Lincon Law will introduce to readers the procedure on re-issuance of tax registration certificate.
1. What is a tax registration certificate?
Tax registration certificate is a type of tax registration certificate issued by a competent tax authority to taxpayers who have previously carried out tax registration procedures according to regulations. This is an important document to determine and prove the tax registration of a business or individual in Vietnam.
2. In case of re-issuance of tax registration certificate
According to the law on tax administration, in case the tax registration certificate or tax code notification is lost, torn, crushed or burned, the tax authority will re-issue the tax registration certificate or tax code notification. Tax numbers for individuals, businesses and organizations.
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3. Procedures for re-issuance of tax registration certificate
– The enterprise submits 01 (one) set of application documents to re-issuance of tax registration certificate to the directly managing tax agency.
– Method to submit application:
+ Submitting directly at the headquarters of the tax agency directly managing the business, or;
+ Submitting documents to the Tax authority via postal service.
– Time limit for processing documents: Within 02 (two) working days from the date of receipt of valid documents.
– Result of administrative procedures: The competent tax authority re-issues the tax registration certificate to the taxpayer.
Legal basis:
- Law on Tax Administration 2019;
- Circular 105/2020/TT-BTC providing guidance on tax registration promulgated by the Minister of Finance.
𝐋𝐈𝐍𝐂𝐎𝐍 𝐋𝐀𝐖 𝐅𝐈𝐑𝐌 – 𝐒𝐮𝐬𝐭𝐚𝐢𝐧𝐚𝐛𝐥𝐞 𝐜𝐨𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐨𝐧
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