On January 24, 2025, the Ministry of Finance issued Decision 155/QD-BTC announcing replaced administrative procedures in the field of tax management within the scope of functions of the Ministry of Finance.
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Photo 1: ProceProcedures for registering cancellation of location at the tax authorities of the place of moving_ Hotline: 097 211 8764
Accordingly, the procedure for registering cancellation of relocation at the tax authority of the place of relocation is carried out as follows:
Step 1:
- Within 10 working days from the date the tax authority of the place of relocation issues a notice of the taxpayer's relocation, form No. 09-MST issued with Circular 86/2024/TT-BTC, if the taxpayer does not make the trip, submit a written registration of cancellation of the location trip to the tax agency of the place of relocation according to form No. 31/DK-TCT issued with the Circular. 86/2024/TT-BTC
- In the case of electronic tax registration documents: The taxpayer (taxpayer) accesses the electronic information portal that the taxpayer chooses (electronic information portal of the General Department of Taxation. Electronic information portal of competent state agencies includes the National Public Service Portal, Ministry-level public service portal, acute according to regulations on implementing the one-stop shop mechanism, one-stop shop in handling administrative procedures and has been connected to the Electronic Information Portal of the General Department. Tax/Information Portal of the service provider T-VAN) declares the declaration and attaches the prescribed documents in electronic form (if any), electronically signs and sends it to the tax authority via the electronic information portal that the taxpayer chooses.
Step 2: Tax authorities receive:
2.1. For paper documents:
- In case the dossier is submitted directly to the tax authority: Tax officials check the tax registration dossier.
- In case the dossier is complete as prescribed, the tax officer receives and stamps the receipt on the tax registration dossier, clearly stating the date of receipt of the dossier and the number of documents according to the list of dossiers; Prepare a receipt form and schedule for return of results, time limit for processing received documents.
- In case the dossier is not complete according to regulations, tax officials will not receive it and guide the taxpayer to complete the dossier.
- In case the dossier is sent by post: The tax officer stamps the receipt, writes the date of receipt of the dossier on the dossier and records the tax authority's office number.
- In case the dossier is incomplete and requires explanation and additional information and documents, the tax authority shall notify the taxpayer according to form No. 01/TB-BSTT- NNT in Appendix II issued with Decree 126/2020/ND-CP within 02 working days from the date of receipt of the dossier.
2.2. For electronic records:
Tax authorities receive dossiers through the Electronic Information Portal of the General Department of Taxation, check and resolve dossiers through the tax authority's electronic data processing system.
- Receiving documents: The electronic information portal of the General Department of Taxation sends a notice of receipt of documents to taxpayers through the electronic information portal that the taxpayer chooses to prepare and send documents (Electronic information portal of the General Department of Taxation, electronic information portal of a competent state agency or organization providing T-VAN services) no later than 15 minutes from receipt of the taxpayer's electronic tax registration dossier.
- Check and resolve dossiers: Tax authorities check and resolve taxpayers' dossiers according to the law on tax registration and return settlement results via the electronic information portal that the taxpayer chooses to prepare and send dossiers.
- In case the dossier is complete and follows the prescribed procedures: The tax authority sends the results of processing the dossier to the electronic information portal that the taxpayer chooses to prepare and send the dossier within the time limit specified in Circular 86/2024.
- In case the dossier is incomplete and does not follow the prescribed procedures: The tax authority sends a notice of non-acceptance of the dossier to the electronic portal where the taxpayer chooses to prepare and send the dossier within 02 (two) working days from the date recorded on the dossier receipt notice.
Decision 155/QD-BTC takes effect from February 6, 2025
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