Uni 07-09-2015 - Guidance on enterprise tax code grant and assignment of tax management agency

On 21 Aug 2015, MOF issued Circular 127/2015/TT-BTC guiding newly-established enterprise tax code grant and assignment of tax management agency for enterprise.

• This Circular guides automatic enterprise tax code grant under electronic method. Procedures are as follows:

• Basing on electronic transaction information of newly-established enterprise from National information system of enterprise registration, Tax registration system of GDT automatically performs to check the related information in enterprise registration file.
• In case, information is full, complied with regulations, Tax registration system of GDT automatically creates enterprise tax code and performs to assign tax management agency  for enterprise (tax department, Tax department branch). Tax registration system of GDT automatically transmits information of enterprise code, information of tax authority directly manages for enterprise into National information system of enterprise registration.
• After getting result of enterprise tax code grant and information of tax management agency, Business registration agency implements to grant enterprise registration certificate, and prints tax management agency notification and returns result of enterprise registration.

• This Circular guides on assignment of tax management agency in levels for enterprise, branch, dependent unit of enterprise, including: new establishment; re-organization; replacement of address other than cities, provinces area under Central control.

• The operating enterprise, organization are assigned tax management agency (Tax department or Tax department branch in charge) before time this Circular effects.
• The assignment of tax management agency for newly-established enterprise under this Circular effecting until 31 December 2016. From 01 January 2017, implementing Law on State budget 83/2015/QH13, MOF guides assignment of tax management agency for enterprise.
• Enterprise, organization is assigned Tax department branch under instruction of this Circular, after having regular business activities, arising VAT refund,  controlled by management tax department relating to tax refund.