DOSSIER FOR FIRST TIME TAX REGISTRATION OR CHANGE OF TAX REGISTRATION INFORMATION FOR DEPENDENTS

Pursuant to Circular 105/2020/TT-BTC:

 

I. For dependents specified at Point l, Clause 2, Article 4 of this Circular, the first time tax registration dossiers shall be submitted as follows:

a) In case an individual authorizes an income-paying agency to register tax for his/her dependents, he/she shall submit a tax registration dossier at the income-paying agency.

A dependent’s tax registration dossier includes: Authorization letter and papers of the dependent (a copy of the citizen ID card or a copy of the national ID card that is still valid for dependents with Vietnamese nationality aged full 14 years or older; a copy of birth certificate or a copy of a valid passport for dependents with Vietnamese nationality under 14 years old; or a copy of passport for dependents who are foreign nationals or Vietnamese nationals living abroad).

The income-paying agency shall summarize and send the tax registration declaration form No. 20-DK-TH-TCT attached to this Circular to the tax authority supervising the income-paying agency.

b) In case the individual fails to authorize the income-paying agency to register for tax for his/her dependents, the tax registration dossier shall be submitted to the respective tax authority as prescribed in Clause 9 of this Article. A tax registration dossier includes:

– Tax registration declaration form No. 20-DK-TCT issued together with this Circular;

– A copy of the citizen ID card or a copy of the national ID card that is still valid for dependents with Vietnamese nationality aged full 14 years or older; a copy of birth certificate or a copy of a valid passport for dependents with Vietnamese nationality under 14 years old; or a copy of passport for dependents who are foreign nationals or Vietnamese nationals living abroad.

 

II. Taxpayers being individuals specified at Points k, l, n, Clause 2, Article 4 of this Circular and having changes in tax registration information of themselves and their dependents (including the case of change of supervising tax authorities) shall submit a dossier to the income–paying agency or the Tax Department or Sub-department of Taxation of the area where the individual registered his/her permanent residence or temporary residence as follows:

a) A dossier of change of tax registration information, for the case submitted through an income-paying agency, includes: A written authorization (for cases where there has not been a written authorization for an income-paying agency before) and copies of documents with changes in information related to tax registration of the individual or his/her

Income-paying agencies are responsible for summarizing changed information of individuals or dependents on the tax registration declaration form No. 05-DK-TH-TCT or form No. 20-DK-TH-TCT issued together with this Circular and send it to the tax authority supervising the income-paying agency.

b) A dossier of change of tax registration information, for the case of direct submission at the tax authority, includes:

– Declaration of adjustment and supplement of tax registration information, form No. 08-MST issued together with this Circular;

– A copy of the citizen ID card or a copy of the national ID card that is still valid for dependents who are Vietnamese nationals; a copy of valid passport for dependents who are foreign nationals or Vietnamese nationals living abroad in case tax registration information on these papers changes.