The latest form of the declaration of adjustment and supplement of tax registration information? Where is the filing location to change tax registration information?

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• Where to submit and file to change tax registration information?
• Dossier to change tax registration information in case of direct submission at tax authorities?

Where to submit and file to change tax registration information?

According to the provisions of Clause 1, Article 10 of Circular 105/2020/TT-BTC providing guidance on tax registration issued by the Minister of Finance, stipulating the location of submission and application for change of specific tax registration information such as: after:

The place of submission and the application for change of tax registration information shall comply with the provisions of Article 36 of the Law on Tax Administration and the following provisions:

(1) Change tax registration information but do not change the tax authority directly managing

a) Taxpayers specified at Points a, b, c, d, dd, e, h, i, n, Clause 2, Article 4 of this Circular shall submit dossiers to the tax authorities directly managing them as follows:

a.1) Dossier of change of taxpayer's tax registration information as prescribed at Points a, b, c, dd, h, n, Clause 2, Article 4 of this Circular, including:

- Declaration for adjustment and supplementation of tax registration information, made according to form 08-MST, issued together with this Circular;

- A copy of the establishment and operation license, or the operation registration certificate of the dependent unit, or the establishment decision, or an equivalent license issued by a competent authority if the information on these papers have changed.

a.2) Dossier of change in tax registration information of taxpayers as prescribed at Point d, Clause 2, Article 4 of this Circular, including: Declaration of adjustment and supplement of tax registration information, form 08-MST ban issued together with this Circular.

a.3) Dossier of change in tax registration information of an overseas supplier specified at Point e, Clause 2, Article 4 of this Circular shall comply with the provisions of the Finance Ministry's Circular on guiding the implementation of a Articles of the Law on Tax Administration.

a.4) A dossier of change in tax registration information of a business household or individual as prescribed in Point i Clause 2 Article 4 of this Circular includes:

- A declaration of adjustment and supplementation of tax registration information, made according to form No. 08-MST, enclosed with this Circular, or a tax declaration dossier according to the provisions of the law on tax administration;

- A copy of the business household registration certificate if the information on the business household registration certificate changes;

- A copy of the citizen's identity card or a copy of the people's identity card that is still valid for individuals who have Vietnamese nationality; a copy of the valid Passport for individuals who are foreign nationals and Vietnamese nationals living abroad if the information on these papers changes.

b) Taxpayer Being a contractor or investor participating in a petroleum contract specified at Point h, Article 4 of this Circular, when transferring a capital contribution in an economic organization or transferring a part of the rights to participate in the contract. oil and gas, submit an application for change of tax registration information at the Tax Department where the operator is located.

A dossier of change of tax registration information includes: A declaration of adjustment and supplementation of tax registration information, made according to form 08-MST, enclosed with this Circular.

Changing tax registration information changes the direct management tax authority?

In Clause 2, Article 10 of Circular 105/2020/TT-BTC providing guidance on tax registration issued by the Minister of Finance, stipulating changes in tax registration information causing changes to the specific direct management tax agency as follows:

a) Taxpayers register for tax together with enterprise registration, cooperative registration, business registration when the head office address is changed to another province or centrally run city or the head office address is changed. to another district-level area but in the same province or centrally-run city, it changes the tax agency directly managing it.

The taxpayer shall submit the change dossier to the managing tax authority (the tax authority of the place of departure) to carry out tax procedures before registering the change of head office address to the business registration office. cooperative registration agency.

A dossier shall be submitted at the tax office of the place of departure, including: A declaration of adjustment and supplementation of tax registration information, made according to form No. 08-MST, enclosed with this Circular.

After receiving the notice of the taxpayer's relocation (form No. 09-MST) issued with this Circular from the tax authority of the place of relocation, the enterprise or cooperative shall register to change the address of its head office. at the business registration agency, the cooperative registration agency in accordance with the law on business registration and registration of cooperatives.

b) Taxpayers who are required to register for tax directly with tax authorities as prescribed at Points a, b, c, d, dd, h, i, n, Clause 2, Article 4 of this Circular when there is a change in their registered office address. If the head office is moved to another province or centrally-run city, or if the head office is changed to another district-level area, but in the same province or centrally-run city, the tax authority directly managing the tax agency is changed, the following actions shall be taken: :

b.1) At the tax office where you move

Taxpayers submit a dossier of change of tax registration information to the tax authority directly managing (the tax authority of the place of transfer). Dossier for change of tax registration information is as follows:

- For taxpayers specified at Points a, b, c, dd, h, n, Clause 2, Article 4 of this Circular, including:

+ Declaration for adjustment and supplementation of tax registration information, made according to form No. 08-MST, issued together with this Circular;

+ A copy of the License for establishment and operation, or the Certificate of business household registration or an equivalent document issued by a competent authority in case the address on these papers changes.

- For taxpayers specified at Point d, Clause 2, Article 4 of this Circular, including: A declaration of adjustment and supplementation of tax registration information, made according to form No. 08-MST, enclosed with this Circular.

- For business households and individuals doing business as prescribed at Point i, Clause 2, Article 4 of this Circular, including:

+ A declaration of adjustment and supplementation of tax registration information, made according to form No. 08-MST, issued together with this Circular, or a tax declaration dossier according to the provisions of the law on tax administration;

+ A copy of the business household registration certificate issued by a competent authority at the new address (if any);

+ A copy of the citizen's identity card or a copy of the people's identity card that is still valid for individuals who are Vietnamese nationals; a copy of the valid Passport for individuals who are foreign nationals or Vietnamese nationals living abroad in case the tax registration information on these papers changes.

b.2) At the tax office where you move to

b.2.1) The taxpayer shall submit a dossier of change of tax registration information at the tax office of the place of transfer within 10 (ten) working days from the date the tax authority of the place of departure issues a notice of the change in tax registration information. pay relocation tax form No. 09-MST issued together with this Circular. Specifically:

- Taxpayers specified at Points a, b, d, dd, h, n, Clause 2, Article 4 of this Circular shall submit dossiers at the Tax Department where the new head office is located.

- Taxpayers who are cooperative groups as prescribed at Point b, Clause 2, Article 4 of this Circular shall submit their dossiers at the Tax Departments, the regional Tax Sub-Departments where the new head office is located.

- Taxpayers specified at Point c, Clause 2, Article 4 of this Circular shall submit dossiers at the Tax Department where the taxpayer is headquartered (the organization established by the central agency and the provincial-level agency); at the Sub-Department of Taxation, the regional Sub-department of Taxation where the organization is headquartered (the organization is established by the district-level agency).

- Business households and individuals doing business according to the provisions of Point i, Clause 2, Article 4 of this Circular shall submit dossiers to the Tax Sub-Department, the regional Tax Sub-Department where the new address of the business location is located.

b.2.2) Dossier for change of tax registration information, including:

- A written registration of relocation at the tax office where the taxpayer moves to  form No. 30/DK-TCT  attached to this Circular.

- A copy of the License for Establishment and Operation, or Certificate of Business Household Registration or an equivalent document issued by a competent authority in case the address on these papers changes.

Dossier to change tax registration information in case of direct submission at tax authorities?

Pursuant to the provisions of Point b, Clause 3, Article 10 of Circular 105/2020/TT-BTC providing guidance on tax registration issued by the Minister of Finance, regulations on application for change of tax registration information for schools In case of direct payment at the tax office, specifically as follows:

A dossier of change of tax registration information, in case of direct submission at the tax office, includes:

- A declaration of adjustment and supplementation of tax registration information, made according to form No. 08-MST, issued together with this Circular;

- A copy of the citizen's identity card or a copy of the valid people's identity card for dependents who are Vietnamese nationals; A copy of the valid Passport for dependents who are foreign nationals or Vietnamese nationals living abroad in case the tax registration information on these papers changes.

Declaration of adjustment and supplement of tax registration information, form No. 08-MST:

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