How to solve when there are 2 individual tax code

Mã số thuế cá nhân là mã số được cơ quan có thẩm quyền cấp cho người lao động nhằm thực hiện các nghĩa vụ thuế phát sinh. Vậy trường hợp người lao động có hai mã số thuế cá nhân thì hướng giải quyết sẽ như thế nào? Cùng tìm AccNet câu trả lời qua bài viết sau.

1. Regulations on the grant of individual tax code

Circular 95/2016/TT-BTC has regulations on the tax registration level and individual tax code as follows:

1.Level tax code

Taxpayers to make tax registration to be granted tax code as prescribed in Article 21 of the Law on tax administration. Specific:...

b) the Individual is issued a unique tax code to use during the lifetime of that individual. Dependents of individuals granted tax code to reduce, except for the filing of personal income tax. Tax code level for dependents same time, the tax code of the individual when the individual incurred obligations to The state budget. Nguồn: Thông tư 95/2016/TT-BTC thư viện pháp luật

So can understand that every citizen is only single level 01 tax code for all obligations related to tax.In any circumstance also not allowed to remove or change the personal tax code. Personal tax code granted to tax returns and make tax obligations with respect to the taxes to be paid.

2. Case, there are 2 personal tax code treated and how?

To get the information standard vege process and prepare what to solve problem, there are 2 personal tax code. The Lac Viet Accnet holding back the relevant provisions below:

2.1. Regulations on tax policy

  Individuals and employees subject to tax under the provisions of the law have to register or authorize the agency to pay income tax registration number and personal filing personal income tax according to the regulations. If the case has 2 personal tax code, you can personally owns 2 ID number. Due to lost of ID card old or object has moved residence, is the public security level implementation of a new ID card. Or ID card has expired term of valuable legal or has the switch from ID card to the CCCD. Information on the ID card will be the legal basis to control, manage your citizens. Therefore, citizens should immediately notify the competent authority about any changes to timely amendments and additions. The ministry of Finance also issued a number of regulations on responsibilities of citizens when information changes tax registration (circular content 95/2016/TT-BTC) as follows:

“Economic organization and other organizations, households, groups, personal, business and other personal tax registered with the tax authorities, when there is a change in the information on the declaration, tax registration, tables, statistics, accompanied by the declaration tax registration must follow the procedures to change information, tax registration with the tax authority management directly within 10 (ten) working days from the date of the change information.” Nguồn: Thông tư 95/2016/TT-BTC thư viện pháp luật

When there are changes to the registration information tax, the taxpayer has the responsibility to notify the tax authority updates, timely change. In addition, the taxpayer must contact directly with the tax authorities to change the tax registration information. The notification and processing information changes tax registration is made within 10 working days from the date of tax registration information change.

2.2. Change profile information when there are 2 individual tax code

The case of a person who has 2 personal tax code, then processed according to the content in The text 896/TCT-KK date 08/03/2016, as follows:

“Individual cases was granted tax income individuals, then individuals have to change the place of registration of permanent residence outside the scope of provinces and cities directly under the central government and is issued id and new id new (09 natural numbers or 12 natural number) according to local, provincial and cities directly under the central where shipping to or be issued with a personal identification number in accordance with the Law of identification, the population 59/2014/QH13, then that individual must carry out the procedure to change information registered tax under the provisions of the law on tax administration current. Not be granted income tax code new individuals according to the number of proven new people or personal identification number, new.

Case the local tax office where the taxpayer moved to have issued new tax code for tax filing according to the number of new identity card or personal identification number must be responsible for performing recovery of tax code has granted no right principles, at the same time guide and support taxpayers who use tax code has been provided to make the declaration, tax payment or withholding of the income arising under the provisions of the law on tax now.” Nguồn: Công văn 896/TCT-KK ban hành ngày 08/03/2016

Accordingly, when the individual who is liable to pay tax. If discovered I have 2 personal tax code, it must notify the tax authorities, directly aimed at the withdrawal of the tax code was level does not coincide with the tax code has granted original.

• Individual case is the level of the tax code, right after that individual has to change about the information residing outside the scope of the province of previously registered. And be issued a new ID card/CCCD, then ID/CCCD, then need to perform the procedure changes tax registration information.
• Also for the case of local bodies where there are new taxpayers moved to have granted tax on previously. Then the competent authority shall recover tax code has granted no right principle, rule.

In addition, the person responsible for paying taxes to collate the information has changed in the personal tax code old to open and complete your personal income tax. Taxpayers must complete the declaration changes tax registration information and payment directly to the tax authorities. A profile consists of:

• Template 08/MST issued together with circular 105/2020/TT-BTC.
• Copy no notary of CCCD/ID card, valid passport or other documents with legal value equivalent.

Above is all the content guide how to solve when there are 2 personal tax code that Vietnam Accnet sent to. Hope this article will provide useful information and timely for people who are 2 personal tax code.