Công văn 3706/TCT-KK 2016 triển khai và giới thiệu nội dung mới về đăng ký thuế

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Công văn 3706/TCT-KK của Tổng cục Thuế về việc triển khai và giới thiệu các nội dung mới của Thông tư 95/2016/TT-BTC về đăng ký thuế
Cơ quan ban hành: Tổng cục Thuế Số công báo: Đã biết
Số hiệu: 3706/TCT-KK Ngày đăng công báo: Đang cập nhật
Loại văn bản: Công văn Người ký: Nguyễn Đại Trí
Ngày ban hành: 17/08/2016 Ngày hết hiệu lực: Đang cập nhật
Áp dụng: Đã biết Tình trạng hiệu lực: Đã biết
Lĩnh vực: Thuế-Phí-Lệ phí
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THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF TAXATION

Official Dispatch No. 3706/TCT-KK dated July 17, 2016 of the General Department of Taxation on initiating and introducing new regulations of Circular No. 95/2016/TT-BTC on tax registration
To: Departments of Taxation of provinces and central-affiliated cities.
With a view to improving capacity and effectiveness of management of registration, issuance of taxpayer identification numbers (hereinafter referred to as TIN), to enabling taxpayers to fulfill tax liabilities, to keeping reforming administrative procedures in the field of tax registration by the way of reducing procedures and items unnecessary on the tax registration from, and handling difficulties incurred by organizations and individuals during the implementation of tax registration, on June 28, 2016, the Ministry of Finance promulgates a Circular No. 95/2016/TT-BTC replacing Circular No. 80/2012/TT-BTC dated May 22, 2012, which comes into force from August 12, 2016.
With the purpose of facilitating and ensuring the consistency in initiation of regulations prescribed in the Circular, General Department of Taxation requests Departments of Taxation to implement the following regulations:
1. Enable departments and employers to have a thorough grasp of the Circular regulations and raise awareness of taxpayers in administrative divisions of new regulations of Circular No. 95/2016/TT-BTC on guidelines for tax registration according to Appendix issued herewith.
2. Publish tax registration forms and guidelines for filling in tax registration forms at the Single window department and on the website of the tax authorities.
3. Promptly reply to difficulties encountered by taxpayers in terms of regulations specified in the Circular No. 95/2016/TT-BTC, provide taxpayers with guidelines for filling in tax registration forms, and applications and procedures for amendments to tax registration, business suspension, TIN deactivation and TIN reactivation upon requests of taxpayers.
1. Stage 1 (to be initiated in October 2016):
- Upgrade notification forms to be sent to taxpayers: Certificate of tax registration, tax identification number notification, certificate of individual tax registration, tax identification number notification of dependents, notification of employees’ TINs registered through employers,  notification of dependents’ TINs registered through employers, etc.
- Change the status 03 and reason 09 “make a getaway, go missing” to “non-operation at the registered address” (status 06”.
2. Stage 2 (to be initiated in quarter 1/2017): upgrade remaining information prescribed in the Circular No. 95/2016/TT-BTC.
1. During the period of time pending upgrade of tax registration system in accordance with the Circular No. 95/2016/TT-BTC, upon receipt of an application for tax registration, an application for amendments to tax registration information in accordance with new regulations, the tax authority shall insert information to the tax registration system according to old forms.
2. Using certificate of tax registration forms for organizations and individuals:
During the period of time pending upgrade of tax registration system in accordance with the Circular No. 95/2016/TT-BTC, General Department of Taxation shall keep printing certificates of tax registration (Form No. 10-MST) issued together with Circular No. 80/2012/TT-BTC and provide it for tax authorities. Each tax authority may keep using the certificate of tax registration form provided by General Department of Taxation to be printed and issued to taxpayers as prescribed.
3. Disclosure of tax registration information of taxpayers that fail to operate at the registered addresses and taxpayers that have their TINs reactivated in accordance with Points 1c and 1d Article 29 of the Circular No. 95/2016/TT-BTC:
The tax authority shall, after issuing a notification of non-operation at the registered address (Form No. 16/TB-DKT) and a notification of TIN reactivation (Form No. 19/TB-DKT) in accordance with the Circular No. 95/2016/TT-BTC, keep sending those notifications to tax authorities until the technology application is upgraded meeting requirements for information disclosure prescribed in the Circular No. 95/2016/TT-BTC.

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