When changing from a 9-digit identity card to a new citizen identification, the taxpayer needs to change tax registration information in accordance with the law.
In Clauses 2 and 3, Article 36 of the Law on Tax Administration 2019:
" Article 36. Notice of changes in the tax registration information
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2. If taxpayers register tax directly with tax authorities when there is any change in tax registration information, they need to notify the tax authority within 10 working days from the date of arising of the information change.
3. In case an individual authorizes an income-paying organization or individual to register changes in tax registration information for that individual, and his / her dependents, he/she must notify the income-paying organization or individual enter within 10 working days from the date of arising of the change information; Income-paying organizations and individuals shall have to notify tax administration agencies within 10 working days from the date of receiving personal authorization. "
According to Clause 3, Article 10 of Circular 105/2020 / TT-BTC, a dossier of change of tax registration information in case the taxpayer changes from a 9-digit ID card to a new citizen's identity are as follows:
In case of payment through an income-paying organization
- Power of attorney (in case there is no authorization document for the previous income-paying organization);
- Copies of documents that change information related to tax registration of individual or dependent;
- The income payer is responsible for synthesizing the change of the individual or the dependent on the tax registration declaration form No. 05-DK-TH-TCT or Form No. 20-DK-TH-TCT enclosed herewith. according to Circular 105/2020 / TT-BTC to the direct management tax agency of the income paying organization.
In case of direct submit at tax authorities
- Declaration of adjustment and supplementation of tax registration information, form No. 08-MST issued with Circular 105/2020 / TT-BTC;
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- A copy of the citizen's identity card or a copy of the valid ID card for the dependents who are Vietnamese nationals; A copy of valid Passport for dependents who are foreign nationals or Vietnamese nationals living abroad in case the tax registration information on these papers changes.
Within 2 (two) working days from the date of receipt of the complete taxpayer's dossier, the tax authority directly managing the taxpayer is responsible for updating the changed information on the tax registration application system. .
Note: In case of changing from 12-digit ID card, barcode citizen identification to CCCD with chip, there is no need to change tax registration information.
SO LATE IN CHANGING INFORMATION TO THE TAX AUTHORITY WILL BE PENALIZED?
Pursuant to Article 10 and Article 11 of Decree 125/2020 / ND-CP dated October 19, 2020, effective from December 5, 2020, specifying sanctions as follows:
1. Warnings shall be imposed for one of the following acts:
a) Notification of changes to tax registration information 01-30 days behind schedule without changing the tax registration certificate or notification of tax identification numbers but with mitigating circumstances;
b) Notification of changes to tax registration information 1 to 10 days behind schedule, resulting in changes in the tax registration certificate or notification of tax identification numbers with mitigating circumstances.
2. A fine of between VND 500,000 and 1,000,000 shall be imposed for notifying changes to tax registration content 01-30 days behind schedule but not changing the tax registration certificate or notification of tax identification number. However, except for the case of a penalty under Point a, Clause 1 of this Article.
3. A fine of from 1,000,000 VND to 3,000,000 VND shall be imposed for any of the following violations.
a) Notification of changes to tax registration information 31 to 90 days behind schedule without changing the tax registration certificate or notification of tax identification number;
b) Notification of changes in tax registration information 1 to 30 days behind schedule, resulting in changes in the tax registration certificate or notification of tax identification numbers, except for the case specified at Point b, Clause 1 of this Article. .
4. A fine ranging from VND 3,000,000 to VND 5,000,000 shall be imposed for any of the following violations:
a) Notification of changes in tax registration information 91 days or more behind schedule without changing the tax registration certificate or notification of tax identification number;
b) Notification of changes in tax registration information 31 to 90 days behind schedule, resulting in changes in the tax registration certificate or notification of tax identification number.
5. A fine ranging from VND 5,000,000 to VND 7,000,000 shall be imposed for any of the following violations:
a) Notification of changes in tax registration information 91 days or more behind schedule, resulting in changes in the tax registration certificate or notification of tax identification number;
b) Failure to notify information changes in the tax registration application.
6. The provisions of this Article do not apply to the following cases:
a) The non-business individual who has been issued with a personal income tax code is slow to change information on an identity card when being issued with a citizen's identity card;
b) The late income paying agency notifies the change of information on the identity card when the personal income taxpayer is the individual authorized to finalize personal income tax and is issued with a citizen identification card;
c) Notification of change of information on the tax registration dossier on taxpayer's address past the prescribed time limit due to change of administrative boundaries under the Resolution of the Standing Committee of the National Assembly or Resolutions of the National Assembly.