After being present in the market, a business household must carry out the procedure of registering a tax code before starting production and business activities. To have a tax code, the business household must prepare documents and register for tax directly or online with the tax authority where the business is located. So how does register for a business tax code online? The following article by Viet My Law and Accounting will help you answer the above questions.

1. Concept of Business Household Tax Code

A business household tax code is understood as a tax code issued to the individual representative of the business household, that is, the business household tax code is also the personal tax code of the business household representative recorded on the Business Household Registration Certificate and used to manage taxes for the business activities of the business household. The business household tax code consists of 10 digits and is structured according to the provisions of law. The business household tax code is unique and will not change throughout the business household’s operation.

2. Who must register for a business tax code online?

Clause 1, Article 30 of the 2019 Tax Administration Law stipulates that taxpayers must be responsible for tax registration and be granted a tax code by the tax authority before starting production and business activities or incurring obligations to the state budget. Subjects of tax registration include:

– Enterprises, organizations and individuals who register for tax under the one-stop mechanism together with business registration, cooperative registration and business registration in accordance with the provisions of the Law on Enterprises and other relevant legal provisions;

– Organizations and individuals not falling into the cases specified in Point a, Clause 1, Article 30 of the Law on Tax Administration 2019 shall register for tax directly with the tax authority in accordance with the provisions of the Minister of Finance.

3. What are the current types of tax registration?

Clause 4, Article 30 of the 2019 Law on Tax Administration stipulates that tax registration includes:

– First-time tax registration;

– Notification of changes in tax registration information;

– Notification of temporary suspension of operations and business;

– Termination of tax code validity;

– Restoration of tax code.

4. Responsibilities and deadline for a business tax code online

According to Clause 3, Article 6 of Circular 95/2016/TT-BTC, the time limit for tax code registration is as follows:

Individuals, groups of individuals, and business families must carry out tax registration and submit tax declarations for the first time at the same time. In the case of a business household that is granted a business registration certificate by the business registration authority, the business household must register for tax directly with the tax authority within 10 days from the date stated on the business registration certificate.

Individuals and organizations that cease production and business activities but have obligations to pay the state budget or the deadline for submitting the first tax refund dossier according to the provisions of the Law on Tax Administration or are entitled to a tax refund shall register for tax at the same time as the deadline for submitting the tax declaration dossier.

Individuals paying personal income tax shall register for tax codes for dependents at the same time as the deadline for performing the procedure. Dependents shall be entitled to family deductions according to the provisions of the law on personal income tax.

The tax authority shall pay tax registration for individuals with income including wages, salaries and tax registration for dependents of the individual. Income payment is made once a year and no later than 10 working days before submitting the annual personal income tax settlement dossier.

5. What important documents are included in the online business tax code registration file?

According to Clause 8, Article 7 of Circular 105/2020/TT-BTC, whether it is a business household or an individual business, depending on the specific subject, the file must include different documents, specifically:

5.1. For individuals, individuals, and business households

The business tax code registration file includes:

• A tax code registration form according to form 03-DK-TCT and the declaration of the store (if any) issued in this Circular.
• A copy that does not require certification of the Business Registration Certificate.
• For Vietnamese citizens, a copy of the valid ID card or citizen identification card is required. For individuals who are foreigners with Vietnamese nationality but living abroad, 01 uncertified copy of a valid passport is required.

5.2. Individuals, groups of individuals, and business households with a common border in Vietnam

In this case, the tax code registration dossier includes:

• Tax registration form according to form 03-DK-TCT and the store’s list (if any) issued in this Circular.
• A copy without certification of one of the following legally valid documents: Passport or other valid entry and exit documents issued by the law of the country with a common border (for business individuals); Border entry and exit pass or Border ID card.
• A copy of the business household registration certificate without certification required for business individuals licensed by a competent authority of Vietnam.
• A copy of the business registration certificate for business households according to the law of the country with a common border.

5.3. In case the representative of a business household has been granted a personal tax code, when other business activities arise

The tax registration dossier includes:

• Tax registration form according to form 03-DK-TCT and the declaration of the store (if any) issued in this Circular.
• A copy of the Certificate of registration of the business household does not require notarization (if any).

6. Instructions on how to register for a business tax code online

Step 1: Access the link and select the First Tax Registration item

Step 2: Select the subject “Business household – individual”

Step 3: Select the “First Tax Registration” item and select “Declare and submit documents”

Step 4: Select “Corresponding subject” then select “Continue”

Step 5: Fill in the corresponding information and select “Continue”

Note: Content (*) is required content

In case of selecting the wrong subject, you can select “Back” to select the corresponding subject again

Step 6: Fill in the corresponding declaration

Step 7: After completing the declaration, select 01 of the 03 following items to complete.

The above is the guide on register for a business tax code online that Viet My Law and Accounting wants to send to readers. In addition to information related to business households, readers can find out more information from us to know more information about individual business households.