DOSSIER WHEN DEPENDENTS FIRST REGISTER FOR TAX OR DEPENDENTS CHANGE THEIR TAX REGISTRATION INFORMATION - HR DEPT. VIETNAM COMPANY LIMITED

DOSSIER WHEN DEPENDENTS FIRST REGISTER FOR TAX OR DEPENDENTS CHANGE THEIR TAX REGISTRATION INFORMATION

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 the 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 dependent’s papers (a copy of the Citizen ID card or a valid National ID card for dependents with Vietnamese nationality aged full 14 years or older; a copy of the Birth Certificate or copy of valid Passport for dependents with Vietnamese nationality under 14 years old; a copy of the 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 issued together with this Circular to the tax authority directly managing the income-paying agency.
b) In case the individual fails to authorize the income-paying agency to register 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 valid National ID card for dependents with Vietnamese nationality aged full 14 years or older; a copy of the Birth Certificate or copy of valid Passport for dependents with Vietnamese nationality under 14 years old; a copy of the 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 who have changed their tax registration information and their dependents (including the case of change of direct management tax agency) shall submit dossiers to income-paying agencies or Sub-Departments of Taxation, Sub-departments of Taxation in the area where the individual registers his/her permanent or temporary residence as follows:
a) A dossier of change of tax registration information, for the case of submission through an income-paying agency, includes: Authorization letter (for cases where there is no prior written authorization to the income-paying agency) and copies of documents with changes in information related to tax registration of individuals or dependents.
The income-paying agency is responsible for summarizing information about changes 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, send it to the tax authority directly managing 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 supplementation of tax registration information, form No. 08-MST issued together with this Circular;
– A copy of the Citizen ID card or a valid National ID card for dependents with Vietnamese nationality aged full 14 years or older; copy of valid Passport for dependents who are foreign nationals or Vietnamese nationals living abroad in case tax registration information on these papers changes.