Official Letter No. 339/TCT-KK, 2025 - Introduction to New Points in Circular No. 86/2024/TT-BTC Issued by the General Department of Taxation

MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 339/TCT-KK Subject: Introduction to Some New Points of Circular No. 86/2024/TT-BTC	Hanoi, January 22, 2025

To:	Tax Departments of Provinces and Central Cities; Large Enterprise Tax Department.

On December 23, 2024, the Ministry of Finance issued Circular No. 86/2024/TT-BTC on tax registration, replacing Circular No. 105/2020/TT-BTC dated December 3, 2020. The General Department of Taxation introduces some new points on tax registration under Circular No. 86/2024/TT-BTC dated December 23, 2024, by the Minister of Finance (details are provided in the attached Appendix).

We request that the Director of the Tax Department of Provinces, Central Cities, and the Director of the Large Enterprise Tax Department implement the dissemination of the tax registration regulations under Circular No. 86/2024/TT-BTC to tax officials, taxpayers, and prepare the conditions to ensure compliance.

The General Department of Taxation informs the Tax Departments to proactively implement and enforce the regulations.

Recipients:

As above;
General Director Mai Xuân Thành (for reporting);
Deputy General Directors (for reporting);
Relevant Departments/Units under the General Department of Taxation (for implementation);
Archived: VT, KK.

ON BEHALF OF THE GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR

Mai Son

APPENDIX

INTRODUCTION TO SOME NEW CONTENTS OF TAX REGISTRATION UNDER CIRCULAR NO. 86/2024/TT-BTC DATED DECEMBER 23, 2024, BY THE MINISTER OF FINANCE
(Attached to Official Letter No. 339/TCT-KK dated January 22, 2025, of the General Department of Taxation)

Circular No. 86/2024/TT-BTC is structured into 04 chapters and 40 articles, where the regulations on tax registration procedures are separately structured for taxpayers who are organizations (Chapter II, Articles 7 to 21) and for taxpayers who are business households, families, or individuals (Chapter III, Articles 22 to 34). Some new contents of Circular No. 86/2024/TT-BTC compared to Circular No. 105/2020/TT-BTC are as follows:

New Contents Applied to Taxpayers Who Are Organizations and Effective Dates

POLICY 1: Tax Registration Subjects (Article 4)

New Point 1: Removed the list of businesses required to register under specialized laws (Point a, Clause 2, Article 4), to avoid impacts from changes in specialized laws on the provisions of the Circular.

Previously: Point a, Clause 2, Article 4 of Circular No. 105/2020/TT-BTC listed several businesses under specialized laws such as insurance, accounting, auditing, law firms, and notarization.
New Point 2: Cooperative groups subject to direct tax registration with tax authorities will not include cooperative groups that register taxes under the one-stop-shop mechanism along with business registration, as amended to: "Cooperative groups established and operating under Decree No. 77/2019/ND-CP dated October 10, 2019, but not subject to business registration via the business registration authority under Clause 2, Article 107 of the 2023 Cooperative Law" (Point b, Clause 2, Article 4), to exclude cooperative groups under the one-stop-shop mechanism for tax registration in line with Decree No. 92/2024/ND-CP dated July 18, 2024, of the Government on the registration of cooperative groups, cooperatives, and cooperative unions.

Previously: Point b, Clause 2, Article 4 of Circular No. 105/2020/TT-BTC did not exclude cooperative groups under the one-stop-shop registration mechanism.

POLICY 2: Tax Identification Number Structure (Article 5)

New Point 3: Regarding the tax identification number for foreign contractors registering to pay taxes directly with tax authorities, Circular 86/2024/TT-BTC adds provisions for cases with multiple foreign contractors on the same contract signed with a Vietnamese partner, where each contractor who wishes to file taxes separately will be granted a separate 10-digit tax identification number (Point d, Clause 4, Article 5).

Previously: Circular No. 105/2020/TT-BTC did not have this regulation.
New Point 4: Amended regulations on issuing tax identification numbers for contractors or businesses that act as substitutes for taxes under collaboration agreements or business cooperation documents. In this case, taxpayers will only register for a separate tax identification number for a business cooperation agreement if they request one (Point e, Clause 4, Article 5).

Previously: Circular No. 105/2020/TT-BTC did not clarify this regulation. Therefore, using tax identification numbers for business collaboration agreements caused confusion regarding invoice usage and VAT refund claims.

POLICY 3: Procedures for Initial Tax Registration

New Point 5: Removed the attached form BK02-DK-TCT listing dependent units from the documentation required for the first-time tax registration of dependent units (Point a.2, b.2, Clause 1, Article 7).
New Point 6: Added the location for submitting documents to the Large Enterprise Tax Department in cases where the taxpayer is assigned to be managed by the Large Enterprise Tax Department, for taxpayers such as operators, joint operating companies, joint ventures, organizations assigned by the Government of Vietnam to manage Vietnam's share in overlapping oil and gas areas, contractors, investors participating in oil and gas contracts, parent companies of the Vietnam Oil and Gas Group, representing the host country to receive profit shares from oil and gas contracts (Clause 7, Article 7).

Previously: According to Clause 7, Article 7 of Circular No. 105/2020/TT-BTC, these taxpayers submitted their initial tax registration documents to the Tax Department of the location where the head office was located.

POLICY 4: Procedures for Changing Tax Registration Information

New Point 7: Added the location for submitting tax registration change documents for contractors or investors in oil and gas contracts when transferring equity in an economic organization or transferring part of the rights to participate in oil and gas contracts to the Large Enterprise Tax Department, if the operator is assigned to be managed by the Large Enterprise Tax Department (Point c, Clause 1, Article 10).

Previously: According to Point b, Clause 1, Article 10 of Circular No. 105/2020/TT-BTC, these taxpayers submitted their tax registration change documents to the Tax Department where the operator was located.
New Point 8: Amended the deadline for issuing a Notification regarding the taxpayer’s change of location, form number 09-MST, in cases of changes that affect the tax authority managing the taxpayer, as follows:

Previously: According to Point a, Clause 2, Article 11 of Circular No. 105/2020/TT-BTC, the tax authority was required to issue the Notification within 05 working days from the date the tax authority publishes the audit report or conclusion (for cases that require audit at the taxpayer's headquarters), or 07 working days from the date of receiving the taxpayer's documents (for cases that do not require audit at the taxpayer's headquarters), without specifying the taxpayer’s obligation to complete their tax responsibilities.
- Within 05 working days from the date of signing the decision to impose a tax violation penalty or audit conclusion (for cases that require audit at the taxpayer's headquarters), or 07 working days from the date of receiving the taxpayer's documents (for cases that do not require audit at the taxpayer's headquarters), provided that the taxpayer has completed obligations with the tax authority at the previous location in accordance with Clause 3, Article 6 of Decree No. 126/2020/ND-CP. The tax authority will issue a Notification regarding the taxpayer's change of location (Form 09-MST) to the taxpayer and the tax authority at the new location.
- If the deadline is exceeded and the taxpayer has not completed their obligations with the tax authority at the previous location, the deadline for the tax authority at the previous location to issue a Notification regarding the taxpayer’s change of location (Form 09-MST) will be extended to 03 working days from the date the taxpayer completes their tax obligations.
- The determination of whether the taxpayer is subject to audit at the headquarters is done according to tax management regulations.
New Point 9: For taxpayers who have completed their change of location at the tax authority but have not submitted their address change documents to the business registration office or the tax authority at the new location, Circular No. 86/2024/TT-BTC adds a regulation for the tax authority to send a Notification requesting the taxpayer to provide further information, using form 01/TB-BSTT-NNT in Appendix II of Decree No. 126/2020/ND-CP, via email or phone of the taxpayer’s legal representative, based on the information registered by the taxpayer. This is to ensure transparency with taxpayers (Point b, Clause 3, Article 11). It also amended the regulation that the tax authority will issue a Notification that the taxpayer is not operating at the registered address, change the status to “Taxpayer Not Operating at Registered Address” and publicly disclose this on the electronic portal of the tax authority at the taxpayer’s previous location (Points b, c, Clause 3, Article 11).

Previously: According to Point c, Clause 3, Article 11 of Circular No. 105/2020/TT-BTC, the tax authority at the new location would issue a Notification that the taxpayer is not operating at the registered address, change the status to "Taxpayer Not Operating at Registered Address" and publicly disclose this on the electronic portal; there was no requirement to notify the taxpayer’s legal representative.

POLICY 5: Procedures for Temporarily Suspending Operations or Business

New Point 10: Added a regulation that the tax authority will not update the status of a temporary suspension of operations or business for enterprises, cooperatives, or cooperative groups if the business registration authority has approved their suspension of operations in accordance with business registration laws, cooperative registration laws, and relevant business laws, but after the tax authority has issued a Notification that the taxpayer is not operating at the registered address (Clause 2, Article 12).

Previously: Clause 2, Article 12 of Circular No. 105/2020/TT-BTC did not specify this content.
New Point 11: Added a regulation that the tax authority will not update the status of temporary suspension or continuation of business operations for taxpayers who register directly with the tax authority if they have received approval from the relevant authority to suspend or continue operations before the deadline, but after the tax authority has issued a Notification that the taxpayer is not operating at the registered address (Clause 2, Article 13).

Previously: Clause 2, Article 13 of Circular No. 105/2020/TT-BTC did not specify this content.

POLICY 6: Procedures for Terminating Tax Code Validity

a) Documents for Terminating Tax Code Validity (Article 14):

New Point 12: Adds provisions for terminating the tax code validity for businesses, cooperatives, cooperative groups, or dependent units of businesses/cooperatives when they have been notified by the tax authority that they are no longer operating at the registered address. Accordingly, before submitting the dissolution documents for the business/cooperative (both voluntary and compulsory dissolution), or termination of the dependent unit’s operations at the business registration authority, taxpayers must first go to the tax authority to complete the necessary tax procedures and fulfill tax obligations (Section 3, Article 14).