Each individual is granted only 1 single personal income tax code, used for lifetime

(BP Portal) - Binh Phuoc Tax Department has written requesting media agencies in the province, units under the coordination of implementing propaganda on personal income tax to each taxpayer.

According to Binh Phuoc Tax Department, implementing the Project 06/QD-TTg, while preparing for the conversion of using personal identifier instead of tax code as prescribed in Clause 7, Article 35 of the Law on Tax Management No.38/2016/QH14, the General Department of Tax implementing connectivity solutions and sharing with the national database of the Ministry of Public Security to query identifier information of personal tax codes. Through the query results, there are still many cases of unidentified tax code identifiers, due to incomplete, accurate, or unpatched taxpayer information.

Subject needs to update the information

The Binh Phuoc Tax Department said that individuals who need to update information on personal income tax are individuals that have generated income subject to personal income as prescribed by the law on Personal income Tax. Is an individual that takes on obligations to the State budget in accordance with the provisions of the law on taxes, fees, charges and other revenues belonging to the State budget. The individual representing business households uses 10-digit tax codes to declare tax obligations of individual business household representatives.
 
Content need updated

Update fully and accurately 3 facts: family names and names; A citizen's identity number, or a valid identity number, or an identifier for an individual without a citizen's identity identity or a people's identity card; Individuals' dates, months, years of birth into the tax codes' data. Each individual is given only 01 of the unique tax codes for use during the lifetime of the individual. Individual dependents are issued tax codes to reduce entry to the individual income tax payer.

Subjects, propaganda content, instructions

For income paying agencies proactively reviewing and implementing updates to change tax registration information for taxpayers through payment agencies according to the instructions in Point a, Clause 3, Article 10 of Circular No.105/2020/TT-BTC dated 03/122020 of the Ministry of Finance to update enough 3 information of taxpayers, dependents including: Full name, date, month, year of birth; number of citizens identity. Where taxpayers, dependents who are not granted citizenship identity, instruct taxpayers to declare changes to tax registration information directly with the tax authorities as follows:

(1) Documents of changing tax registration information for cases filed through the income payment agency include: Authorized text (for cases where there is no authorized document for the previous income payment agency) and copies of documents with changes in information related to the tax registration of individuals or dependents.

(2) The income payments authority shall be responsible for aggregating the changing information of individuals or dependents on the tax registration declaration of sample No.05-DK-TH-TCT, or the sample No.20-DK-TH-TCT issued with this Circular to send the tax authorities directly regulating the income payments agency.

For taxpayers who are individuals who are self-actively updating, changing the tax registration information according to the instructions at Point b, Clause 3, Article 10 of Circular No.105/2020/TT-BTC dated 03/12/2020 of the Ministry of Finance in electronic methods, or filed directly to the tax authorities. Specifically, changes in tax registration information for cases of direct submission at the tax authority include:

(1) The declaration of adjustment and supplement of the tax registration information form No.08-MST issued with this Circular.

(2) Copy of the citizen identity card, or copy of the valid identity card for the dependent who is a Vietnamese national; the copy of the passport is valid for the dependent who is a foreign national, or a Vietnamese national who lives abroad in case the tax registration information on these documents changes.

For taxpayers who are individuals who pay taxes using non-agricultural land, the tax authorities manage in coordination with the People’s Committee of Ward, Communes of Propaganda, instruct taxpayers to review tax registration information. If there is a mistake, it is not necessary to make filing of changes to the tax registration information according to the instructions at Point b, Clause 3, Article 10 of Circular No.105/2020/TT-BTC dated 03/122020 of the Ministry of Finance.

For taxpayers who are business household representatives using a 10-book tax code to declare the obligations of individuals, the tax authorities review tax registration information. If there is a mistake, incomplete, it is necessary to instruct taxpayers to make filing changes to the tax registration information according to the instructions at Point b, Clause 3, Article 10 of Circular No. 105/2020/TT-BTC dated 03/12/2020 of the Ministry of Finance.

For taxpayers who have arisen administrative procedures, file filing directly at the tax authority: The tax authority receives records for the settlement of administrative procedures performing the lookup of tax registration information of the taxpayer’s personal income to review and contrast with information on the administrative procedure resolution records. Where information is needed, instruct taxpayers to file changes in tax registration information according to the instructions at Point b, Clause 3, Article 10 of Circular No.105/2020/TT-BTC dated 03/12/2020 of the Ministry of Finance./.

Translator: Ms.Thao