Find out: cases where taxpayers are issued a tax code notice in lieu of a tax registration certificate. Tax code notice forms 2025. Downloadable form available.
When is a tax code notification issued in lieu of a tax registration certificate?
Pursuant to Clause 2, Article 34 of the Law on Tax Administration 2019, the tax authority does not issue a tax code registration certificate but only sends a tax code notification to the taxpayer in the following cases:
- Individuals register tax codes for dependents;
- Individuals register for tax through tax declaration;
- Individuals/organizations register for tax deduction and tax payment on behalf of others;
- Individuals authorize the income paying agency to register for a tax code on behalf of the individual and the individual’s dependents.
See also:
>> How to register for personal tax code online;
>> How to register and look up dependent tax codes.
Collection of tax code notification templates
Depending on the registration subject, the tax authority will issue a tax code notice to the taxpayer according to the forms below.
1. Personal tax code notification
The tax authority issues a “Notification of personal tax code” according to form No. 14-MST to individuals (employees) with income from salaries and wages in cases where the employee pays personal income tax (PIT) through the income paying agency and has authorized the agency to carry out procedures for registering a personal tax code.
After completing the personal tax code registration procedure, the income paying unit is responsible for notifying the individual (employee) of the tax code issued.
>> FREE DOWNLOAD: Form No. 14-MST: Notification of personal tax code.
2. Notification of dependent tax code
➤ In case the individual does not authorize the income paying agency to carry out tax registration procedures for dependents (ie the individual directly registers the tax code for the dependent)
The tax authority will issue a “Dependent Tax Identification Number Notice” in form No. 21-MST to the individual who directly registers tax for the dependent.
>> FREE DOWNLOAD: Form No. 21-MST: Notification of dependent tax code.
➤ In case an individual authorizes the income paying agency to carry out tax registration procedures for dependents
The tax authority issues a “Notification of tax code of the dependent authorizing tax registration for the income paying agency” according to form No. 22-MST to the income paying agency.
>> FREE DOWNLOAD: Form No. 22-MST: Notification of tax code of dependents authorized to register for tax with income paying agency.
Note:
The income paying agency is responsible for notifying the dependent tax code to the individual (employee).
In case the tax authority has not yet issued a tax code for the dependent, the income paying agency shall clearly state the reason for the individual to adjust and supplement the dependent’s information. Then, the income paying agency shall resubmit the tax registration dossier to the tax authority to be issued a tax code for the individual’s dependent in accordance with regulations.
>> See more: How to register and look up tax codes for dependents.
3. Tax code notification for other cases
For individuals/organizations in one of the two cases below, the tax authority will issue a “Tax code notification” according to form No. 11-MST without issuing a tax registration certificate:
➤ When organizations and individuals register for tax to deduct and pay taxes on their behalf.
➤ When an individual registers for tax with a tax declaration (not through the income paying agency) in the following cases:
- Individuals without tax code incur tax obligations for non-agricultural land use;
- Individuals without tax codes must pay the state budget when irregular income arises such as: capital transfer, registration fees and other irregular income sources…
>> FREE DOWNLOAD: Form No. 11-MST: Tax code notification.
Regulations on re-issuance of tax code notification
1. Case of re-issuance of tax code notification
According to Article 9 of Circular 105/2020/TT-BTC, the tax code notification will be reissued in case of loss, tear, damage or fire.
Accordingly, taxpayers who want to be re-issued a tax code notification must submit their application to the tax authority directly in charge.
2. Procedures for re-issuing tax code notification
➤ Application for re-issuance of tax code notification
The dossier includes: A request for re-issuance of a tax code registration certificate/tax code notification according to form No. 13-MST.
>> FREE DOWNLOAD : Form No. 13-MST: Application for re-issuance of tax code notification.
➤ Document receiving agency: Direct tax management agency.
➤ Application form
You can choose 1 of 3 following submission methods:
- Method 1: Submit directly at the headquarters of the tax authority directly managing;
- Method 2: Submit via VNPost postal service;
- Method 3: Submit electronic tax registration application via the General Department of Taxation’s electronic information portal or the National Public Service Portal.
➤ Processing time: The tax authority shall reissue the tax code notification within 2 working days from the date of receipt of complete and valid documents.
>> See details: Procedures for re-issuing tax registration certificates and tax code notifications.
Questions about tax code notification in lieu of tax registration certificate
1. In which cases does the tax authority issue a tax code notice to the taxpayer in lieu of a tax registration certificate?
Tax authorities notify taxpayers of tax codes in lieu of tax code registration certificates in the following cases:
- Individuals register tax codes for dependents;
- Individuals register for tax through tax declaration;
- Individuals/organizations register for tax deduction and tax payment on behalf of others;
- Individuals authorize the income paying agency to register for a tax code on behalf of the individual and the individual’s dependents.
2. Who is the tax authority issuing the dependent tax code form No. 21-MST to?
Notification of dependent tax code form No. 21-MST is issued by the tax authority to individuals who directly register tax for dependents.
>> FREE DOWNLOAD: Form No. 21-MST: Notification of dependent tax code.
3. What are the current tax code notification forms?
Currently, tax code notification includes 4 forms as follows:
- Form No. 14-MST: Notification of personal tax code;
- Form No. 21-MST: Notification of dependent tax code;
- Form No. 22-MST: Notification of tax code of dependent authorized to register tax for income paying agency;
- Form No. 11-MST: Tax code notification applicable to cases where organizations and individuals register for tax to deduct and pay tax on behalf of others or cases where individuals register for tax through tax declarations.
4. When will the tax code notification and tax registration certificate be reissued?
Tax code notification, tax registration certificate is reissued in case of loss, tear, damage or fire.
5. What documents are required for re-issuance of tax code notification?
The application for re-issuance of tax code notification only requires: A written request for re-issuance of tax code registration certificate/tax code notification according to form No. 13-MST.
>> FREE DOWNLOAD: Form No. 13-MST.
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