Requirements
Representatives
1.
Tax registration adjustment declaration
2.
Investment certificate (Simple copy)
3.
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Current certificate of tax registration (original)
in case of any changes in the content of certificate of tax registration, the current certificate of tax registration must be submitted
I. In case of changing company's location, supplement:
1.
Announcement of changing location (Simple copy)
II. In case of establishing branch, supplement::
1.
Tax form 07-MST
to announce the establishment of branch or representative office
2.
Decision on branch establishment (Simple copy)
III. In case of authorization to submit application file:
1.
Power of attorney (original)
Time frame
Waiting time in queue:
Max. 5mn
Attention at counter:
Min. 5mn - Max. 10mn
Waiting time until next step:
Min. 1 day - Max. 3 days
Legal justification
1.
Law No. 78/2006/QH11 of National Assembly on Tax management
Article 27
2.
Law no. 21/2012/QH13 amending and supplementing numbers of articles of the Law on Tax management
Article 1
3.
Decree 83/2013/NĐ-CP of the Government on the implementation of a number of articles of the Law on Tax administration and the Law on amendments to the Law on Tax administration
Article 8
4.
Circular 80/2012/TT-BTC of Ministry of Finance guiding the Law on tax administration with regard to tax registration (Eng+Viet)
articles 10, 11, 12, 13
5.
Circular No. 156/2013/TT-BTC of the Ministry of Finance dated Nov 6, 2013 guiding implementation of Law on Tax Management
Article 9
Additional information
- When there is any change in items in a lodged tax registration file, the taxpayer shall notify it to the Tax Department within a time-limit of ten days from the date of change in such items.
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