Re-issuance of tax registration certificate, tax code notification

What to do if you lose your tax registration certificate? Do you need to re-apply for a tax registration certificate? Procedures for re-applying for a tax registration certificate and tax code notification. Join fdiinvietnam.com to learn more in the article below. There is a sample application form for your reference and free download.

Why is it necessary to reissue a tax registration certificate and tax code notification?

The purpose of individuals and business households applying for a tax registration certificate, personal tax code certificate, tax code notification or dependent tax code notification is to be granted a tax code.

This tax code (MST) is used to carry out procedures such as tax declaration, tax payment, personal income tax refund, customs declaration registration, etc. In addition, business households must also submit the original tax registration certificate when carrying out dissolution procedures or present it when necessary at the request of competent authorities.

Therefore, pursuant to Clause 3, Article 34 of the Law on Tax Administration, if your tax registration certificate, personal tax code certificate, tax code notification or dependent tax code notification (collectively referred to as tax registration certificate) is lost or damaged, you can submit an application to the tax authority for re-issuance.

>> See more: What is a tax registration certificate?

Procedures for re-issuing tax registration certificates and tax code notifications

1. Application for re-issuance of tax registration certificate and tax code notification

According to Circular 105/2020/TT-BTC and Decision 2589/QD-BTC, the application for re-issuance of tax registration certificate and tax code notification to be submitted to the tax authority is regulated in each case as follows.

➨ Case 1: Taxpayers applying for re-issuance are individuals or business households established before July 1, 2023 when their tax registration certificate or tax code notification is lost, torn, damaged or burned.

Note:

For individual business households established from July 1, 2023, the business household will be granted a tax code directly on the business household registration certificate (similar to an enterprise), instead of being granted a tax registration certificate/tax code notification as before. Therefore, if you lose the business household registration certificate, you can apply for a re-issuance of this certificate at the District/County People’s Committee to be granted a new tax code.

>> See more: Procedures for re-issuing lost individual business license.

➨ Case 2: Taxpayer (employee) requests re-authorization for the income paying unit to carry out tax registration procedures on behalf of the employee and dependents; the employee carries out tax registration through tax declaration documents.

2. Procedure for re-issuing tax registration certificate and tax code notification

According to Decision 2589/QD-BTC, the procedure for re-issuing a tax registration certificate includes the following steps:

➨ Step 1. Submit application

• Submit paper documents directly at the tax office or send them via the postal system;
• Submit documents online via the General Department of Taxation’s Electronic Information Portal (or the National Public Service Portal, the Ministry-level and provincial-level Public Service Portals that have been linked to the General Department of Taxation’s Electronic Information Portal or the Portal of the T-VAN service provider);

Note:

The agency receiving the application is the tax code management agency. Depending on whether the previously issued tax code is managed by the Tax Department or the Tax Department, individuals and businesses must submit their application to the corresponding tax management agency.

➨ Step 2: Receiving and processing documents

• Within 2 working days from the date of receiving a complete and valid application for re-issuance of a tax registration certificate, the tax authority shall check the application and issue an appointment slip for returning the results to the taxpayer directly at the application submission counter or send a notice via the Electronic Information Portal where the taxpayer submitted the application;
• In case the dossier is invalid or needs explanation or supplementation, the tax authority will issue a notice to the taxpayer within 2 working days from the date of receiving the dossier.

➨ Step 3: Return results

• After 2 working days from the date of receiving complete and valid documents;
• Depending on the taxpayer’s request, the result will be one of the following types of documents: 
  • Tax registration certificate;
  • Certificate of personal tax code;
  • Tax code notification;
  • Notification of dependent tax code.

Note:

The income paying unit (organization, enterprise) authorized by the taxpayer to carry out procedures to request re-issuance of tax registration certificate, tax code notification when submitting electronic documents on the Electronic Information Portal must have a digital signature to perform electronic signing and complete the submission of the declaration.

In case taxpayers submit dossiers via the Electronic Information Portal, they must comply with the provisions of law on electronic transactions, and must register and ensure full conditions for conducting electronic transactions as prescribed in Circular No. 19/2021/TT-BTC.

Service of applying for tax registration certificate, tax code notification

With many years of experience in the industry, Online Accounting has provided consulting and tax registration certificate application services to thousands of customers nationwide, in the following cases:

• Apply for tax registration certificate (form number 10-MST);
• Apply for a tax registration certificate for individuals (form No. 12-MST);
• Request for personal tax code notification (form number 14-MST);
• Request for notification of dependent tax code (according to form No. 21-MST and form No. 22-MST);
• Please issue tax code notification for the remaining cases (according to form number 11-MST).

>> See details: Tax registration certificate application service of fdiinvietnam.com.

If you need to make a tax registration certificate, notify the tax code to declare taxes for business households, declare taxes from real estate business, rent houses or need to have a tax code to do personal income tax refund procedures, register dependents… please contact fdiinvietnam.com immediately via the hotline below for advice and use the service.

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Call us at  0978 578 866 (North) -0946 724 666 (Central)  –  0978 578 866 (South)  for support.