Currently, many individuals have been granted tax identification numbers for dependents generating income, so they must register to convert their dependent’s tax identification numbers into taxpayer’s tax identification numbers, but do not know whether to submit a dossier at the tax authority that issues the tax identification number or the tax authority where the income is generated.
Accordingly, in order to help taxpayers determine exactly where to submit the dossier to convert the dependent’s tax identification number into the taxpayer’s tax identification number for tax registration, the Hanoi Tax Department has instructed people to do the following: For taxpayers who request to convert dependent’s tax identification number into taxpayer’s tax identification number, they shall submit a dossier at the tax office where the individual has incurred personal income tax obligations.
According to the current regulations guiding tax registration, when an individual incurs tax obligations (the obligation to pay the state budget), he or she may refer to prepare the following dossier:
– Tax registration declaration form No. 05-DK-TCT issued with Circular No. 105/2020/TT-BTC guiding tax registration;
– A copy of national ID card/citizen ID card;
– An application for change from the dependent’s tax identification number to the taxpayer’s tax identification number.
* Place of submission: Taxpayers shall submit their dossiers at the tax office where the tax payment obligation arises.
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