Restore procedure tax code in accordance with the law

Under the provisions of Vietnamese law, every citizen has only one tax code is used only for lifetime. If the loss of the tax code, you need to restore. Procedures and processes restore the tax code look like? All of the above questions will be Vietnam AccNetERP answered in the article below.

1. The case can recover the tax code

As prescribed in the Law on tax Administration and circular 105/2020/TT-BTC, can the case be restored tax code as follows: Taxpayers tax registration with the business registration, business registration, or cooperative will be restored if the legal status of they are restored according to the rule of law. Taxpayer register directly at The Tax administration will filing restore with the following cases:

• Authorities have issued written cancellation revocation of the certificate of business registration or the license type equivalent legal are issued in the previous text.
• Taxpayers wishing to continue to operate business as tax code expires sent to the tax authorities, but have not yet received feedback on the termination tax code.
• The tax authorities have notified to the tax registration no activity in the address book, but has not issued a written revocation of the license business registration or license of a legal nature equivalent.

2. Guide details the restoration process tax code

Circular 105/2020/TT-BTC, then the restoration process will fall into the 1 in 4 cases:

2.1 instructions for preparation and submission restore tax code

Case 1:

As prescribed in Clause 2, Article 4 of circular 105/2020/TT-BTC, if the taxpayer is competent authorities have issued written cancellation revocation of the certificate of business registration or the license type equivalent legal is issued in writing before, then the taxpayer must file restore tax code at the latest within 10 days from receipt of the text, delete text retrieval. In this case, the record restore include:

• Text proposal to restore tax code in form no. 25/DK-TCT was issued together with circular 105/2020/TT-BTC. 
• Copy text remove text revocation of license business, or other documents with legal value equivalent should be prepared.

Case 2:

For case 2, in accordance with Article 17 of the circular 105/2020/TT-BTC, when The tax agency notice to the tax registration no activity in the address book, but not revoke the license business registration or license equivalent legal and tax code has not been terminated, the taxpayers are responsible for filing restore code, tax directly to the tax authorities before the date The tax agency issued a notice of termination effective tax code as prescribed. To perform the restore procedure in this case, the taxpayers need to prepare a written request to restore tax code in form no. 25/DK-TCT was issued together with circular 105/2020/TT-BTC.

Case 3:

If taxpayers want to continue to operate business as tax code of effect and sent to the tax authority but not yet received feedback about the termination of the tax code, then need filing restore the tax code before the date the tax department issued a notice of termination effective tax code under the provisions of Article 4, Paragraph 2, of circular 105/2020/TT-BTC. Sample records recover the tax code need to be prepared in case this includes: Text proposal to restore the form no. 25/DK-TCT was issued together with circular 105/2020/TT-BTC.

Case 4:

In the case of number 4, in accordance with Article 14 of this circular, if taxpayers were filing invalidation of the tax code due to split or merge the business in business activities to the tax authority but then remove profile invalidation of the tax code, the taxpayers need to file records recover before the date issued notice of termination of the effective tax code according to the rule of law. Profile restore the tax code in this case include:

1. Text proposal to restore tax code in form no. 25/DK-TCT was issued together with circular 105/2020/TT-BTC.
2. Copy text cancel the right divided, merged.

2.2 Processing profile and deliver results recover the tax code

Case 1 and case 4:

Profile handling and returning results to restore tax code in case 1 and case 4 is as below: After receiving record template restore the tax code, the tax authorities will review and reply the result within 03 working days. In case the tax authorities to detect errors in the termination tax code of the taxpayer, shall be made as follows:

• Notification settings to restore tax code in form no. 19/TB-ĐKT under circular 105/2020/TT-BTC and send to taxpayers.
• If the taxpayer has filed the original record invalidation of the tax code, the tax authorities need to reprint the certificate of tax registration or notification tax code and sent to the taxpayer.
• The Tax department will update the state tax code to restore to the taxpayer track at System application for tax registration as soon in the day issued the decision to restore the tax code.

Case 2:

After receiving the record, the tax authorities will review within 10 working days and make a list of the papers, the procedure to verify the actual at the business address of the taxpayer. During this time, the tax authority will also conduct sanctions for the case of violation of tax regulations. Taxpayers must complement the paper and comply with the requirements of the tax authorities. After the tax authority checks complete profile restore the tax code will be handled as in case 1 and case 4.

Case 3:

After receiving record template restore the tax code, the agency will review the records within 10 working days. At the same time, the tax authority will record a tax return is missing, check out the situation using bills of the business, the amount of tax owed and to conduct sanctioned the case of a violation under the provisions of the law. After the test is complete, the tax agency will handle records like in case 1 and case 4.

3. Related questions

3.1 The case which will lead to the termination of the tax code?

According to Article 39 of the Law on Tax Administration, the tax code will be invalidated in the following cases:

• For taxpayers, tax registration, along with business registration, business registration, cooperative, effective tax code will be terminated in the case of dissolution, bankruptcy, or cease business operations of that business. In addition, if the agency has the authority to revoke the license business registration or the equivalent licenses, in effect, tax code will also be terminated.
• For taxpayers registered in agency management, direct tax effect tax code will be terminated in the case of dissolution, bankruptcy, cessation of business activities of business and revocation of licenses registered business license or equivalent. In addition, if the individual taxpayer missing, died or lost civil act, the business activities of the foreign contractor or dependent foreign termination, contractor or investor involvement contract oil and gas end or transfer the rights to participate in contracts for oil and gas would force tax code will also be terminated.
• If the tax notice to the taxpayer and determined that they are not active at the registered address, valid tax code will also be terminated.

3.2 Liability of the taxpayer in the process of restoring the tax code is what?

To perform the restore of the tax code, taxpayers are responsible:

• Submit full all record tax.
• Provide a report on the use of bills of the business.
• Full payment of the amount of taxes and other charges according to the rule of law.

Above is the whole information about the procedure of the restoration process, tax code that Lac Viet AccNetERP offered for your reference. The information is updated and based on the circular, the latest Decree to guarantee the accuracy. If you find the article useful, please share for others who are interested in restoring the tax code.