How to update tax registration information at Ho Chi Minh City tax department

Adjusting tax registration information is an important procedure for businesses and individuals to ensure accurate tax data according to legal regulations. At the Ho Chi Minh City Tax Department, this process requires full compliance with required records and procedures to avoid errors and delays. This article by Viet An Law will guide you in detail on cases needing adjustment, the implementation process, and important notes when processing tax registration dossiers.

Cases requiring adjustment of tax registration information

Based on the Tax Administration Law 2019 and Circular 105/2020/TT-BTC, cases needing adjustment of tax registration information include:

• Change of enterprise or individual name
• Change of business address
• Change of legal representative information
• Change of business lines affecting tax obligations
• Other changes related to tax registration

Dossier needed to prepare when updating tax registration information

For Enterprises

• Declaration for adjustment and supplementation of tax registration information: Use form No. 08-MST issued with Circular 105/2020/TT-BTC.
• Copy of Enterprise Registration Certificate: Provided when there are changes in name, head office address, or other information on the certificate.
• Power of attorney: In case the person submitting the dossier is not the legal representative of the enterprise.

For Business households and individuals

• Declaration for adjustment and supplementation of tax registration information: Use form No. 08-MST issued with Circular 105/2020/TT-BTC.
• Copy of Business Household Registration Certificate: Provided when there are changes in name, business address, or other information on the certificate.
• Copy of ID card/CCCD/Passport: Applied when there are changes in personal information.

For individuals with income from salaries and wages

• Declaration for adjustment and supplementation of tax registration information: Use form No. 08-MST or form No. 20-ĐK-TCT issued with Circular 86/2024/TT-BTC.
• Copy of ID card/CCCD/Passport: Provided when there are changes in personal information.
• Written authorization: If authorizing the income-paying organization to make changes to tax registration information.

For dependents

• Tax registration declaration: Use form No. 20-ĐK-TH-TCT issued with Circular 86/2024/TT-BTC, compiled and submitted to the tax authority by the income-paying organization.
• Copy of birth certificate or document verifying the relationship with the taxpayer: Provided when there are changes in the dependent’s information.

In case of changing information due to transitioning from ID card (CMND) to Citizen Identity Card (CCCD)

• Declaration for adjustment and supplementation of tax registration information: Use form No. 08-MST issued with Circular 105/2020/TT-BTC.
• Copy of the new CCCD: Attached with a copy of the old ID card (if any) for comparison.

Process of processing dossiers related to update tax registration information at Ho Chi Minh City tax department

Step 1: Receive the dossier

• Location for submitting the dossier: Taxpayers submit dossiers at the Dossier Receiving Department of the Ho Chi Minh City Tax Department or through the electronic portal of the General Department of Taxation.
• Submission method: Dossiers can be submitted directly, sent by post, or submitted online.

Step 2: Check and process the dossier

• Check for validity: Tax officials check the completeness and accuracy of the dossier.
• If the dossier is missing or has errors, the taxpayer will be notified to supplement or correct it.
• Update information: After the dossier is valid, the changed information will be updated into the tax management system.
• Processing time: According to regulations, the tax authority must complete processing the dossier within 03 working days from the date of receiving a complete and valid dossier.

Step 3: Notify the results

• Notification method: Processing results are notified to taxpayers in writing or via electronic means (email, SMS).
• Notification content: Confirming the change of tax registration information or requesting supplementation/correction if any.

Some important notes when updating tax registration information

• Taxpayers must notify changes to tax registration information within 10 working days from the date the change occurs.
• If this deadline is missed without implementation, enterprises/individuals may face administrative penalties according to the provisions of Decree 125/2020/NĐ-CP.
• Dossiers must strictly follow the forms prescribed in Circular 105/2020/TT-BTC and Circular 86/2024/TT-BTC.
• The information provided must be accurate and consistent with the business registration dossier and related documents.
• If changing the head office address to another province/city, enterprises need to finalize tax obligations with the old tax authority before registering with the new tax authority.
• Dossiers can be submitted directly at the tax authority, sent by post, or submitted online via the Portal of the General Department of Taxation. Online submission is recommended to save time and avoid errors due to paperwork.
• After the tax authority confirms the change, enterprises/individuals should double-check the information on the electronic tax system (Etax) to ensure it has been correctly updated.

Services for processing dossiers related to update tax registration information at Ho Chi Minh City tax department

Viet An Law is a reputable legal consulting firm specializing in providing professional and fast services for processing tax registration information adjustment dossiers.

When using Viet An Law’s services, clients will receive:

Tax registration information adjustment services for enterprises

Change of enterprise name on tax registration

• Prepare adjustment dossiers according to form 08-MST and related documents.
• Support registering the name change at the Department of Finance before updating tax information.
• Submit the adjustment dossier at the Ho Chi Minh City Tax Department or the District Tax Branch where the tax management is registered.
• Track the dossier processing and update information on the electronic tax system.

Change of company head office address

• Consult and support procedures for changing addresses within the same province/city or to a different province/city.
• Guide procedures for tax finalization with the old tax authority if moving the head office to another province.
• Draft and submit dossiers to change information at the Department of Finance and the Ho Chi Minh City Tax Department.

Change of legal representative

• Support drafting enterprise decisions and meeting minutes regarding the change of legal representative.
• Prepare and submit change dossiers at the Ho Chi Minh City Tax Department to update tax registration information.
• Check and confirm new information on the electronic tax system after the adjustment.

Adjusting information on business lines

• Consult on the impact of changing business lines on tax obligations and payable taxes.
• Support updating business lines on the tax registration system and at the Department of Finance.

Change of bank account information on tax registration

• Support enterprises to notify the tax authority of changes in bank account information in accordance with regulations.
• Guide adjusting information on the electronic portal of the General Department of Taxation.

Tax registration information adjustment services for individuals

Change of ID card/CCCD/Passport number

• Consult on procedures for changing ID card numbers to chip-based CCCD on the tax registration system.
• Support updating information at the Tax Authority and the Electronic Tax system (eTax).

Adjusting dependent information when calculating personal income tax (PIT)

• Consult on dossiers and procedures for updating and changing dependents on the tax declaration.
• Support online declaration via the electronic tax system.

Adjusting personal information in tax records

• Change permanent/temporary residence address upon a change in place of residence.
• Update contact phone number and email with the tax authority.

With a team of experienced specialists who understand tax laws, Viet An Law is committed to providing fast and effective services, helping enterprises and individuals comply properly with legal regulations. Customers in need of legal advice, please contact us for the best support!