Tax procedures for organizations and state agencies after restructuring

* In case the taxpayer has been granted a tax code and has information changes after rearrangement:

Implementation procedure: Taxpayers shall carry out procedures to change tax registration information with the directly managing tax authority within 10 working days from the date of issuance of the Establishment and Operation License, or Establishment Decision, or equivalent document of the competent state agency as prescribed in Article 36 of the Law on Tax Administration, Article 10 of Circular No. 86/2024/TT-BTC, Official Dispatch No. 4735/TCT-KK dated October 22, 2024 on reviewing information to ensure the implementation of granting organizational identification accounts.

The profile includes:

1. Declaration of adjustment and supplement of tax registration information, form No. 08-MST issued with Circular No. 86/2024/TT-BTC;

2. Copy of the Establishment and Operation License, or Establishment Decision, or equivalent document of the competent state agency.

For example: "General Department of Taxation" after reorganization becomes "Department of Taxation", "General Department of Customs" after reorganization becomes "Department of Customs", then the units carry out procedures to change tax registration information with the direct tax management agency.

The Finance Department guides procedures for people and businesses. Photo courtesy of Nghe An Newspaper. Photo: Quang An

* In case the taxpayer is newly established after reorganization

- Implementation procedures: Taxpayers shall carry out tax registration procedures with the tax authority where the organization is headquartered within 10 working days as prescribed in Articles 31, 32, 33 of the Law on Tax Administration and Article 7 of Circular No. 86/2024/TT-BTC.

- Tax registration documents include:

1. Tax registration declaration form No. 01-DK-TCT (for independent units) or Form No. 02-DK-TCT (for dependent units) issued with Circular No. 86/2024/TT-BTC;

2. Copy of the Establishment and Operation License, or Establishment Decision, or equivalent Document of the competent state agency;

3. Other relevant documents as prescribed in Article 7 of Circular No. 86/2024/TT-BTC.

* In case the taxpayer ceases operations after reorganization

- Implementation procedure: Taxpayers shall carry out procedures to terminate the validity of tax codes with the directly managing tax authority within 10 working days from the date of the document terminating operations as prescribed in Article 39 of the Law on Tax Administration No. 38/2019/QH14 and Article 14 of Circular No. 86/2024/TT-BTC.

- The application for termination of tax code validity includes:

1. Document requesting termination of tax code validity, form No. 24/DK-TCT issued with Circular No. 86/2024/TT-BTC.

2. Other relevant documents specified in Article 14 of Circular No. 86/2024/TT-BTC.

Note: Taxpayers must fulfill their tax obligations (tax settlement up to the time of termination of operations within 45 days from the date of the event for the type of tax subject to settlement) and fulfill their invoice obligations before the tax code is terminated as prescribed in Article 15 of Circular No. 86/2024/TT-BTC.

For example: "State Capital Management Committee at Enterprises" and "National Financial Supervision Committee" cease operations after restructuring, then the units carry out procedures to terminate the validity of tax codes with the direct tax management authority.

* In case of organizational merger

- Implementation procedure:

Case 1: Taxpayers are merged organizations that carry out procedures to terminate the validity of tax codes with the directly managing tax authority within 10 working days from the date of the document terminating operations according to the provisions of Article 39 of the Law on Tax Administration and Article 14 of Circular No. 86/2024/TT-BTC.

The application for termination of tax code validity includes:

1. Document requesting termination of tax code validity, form No. 24/DK-TCT issued with Circular No. 86/2024/TT-BTC.

2. Other relevant documents specified in Article 14 of Circular No. 86/2024/TT-BTC.

Note: Taxpayers must fulfill their tax obligations (tax settlement up to the time of termination of operations within 45 days from the date of the event for the type of tax subject to settlement) and fulfill their invoice obligations (if any) before the tax code is terminated as prescribed in Article 15 of Circular No. 86/2024/TT-BTC.

Case 2: Taxpayers that are incorporated organizations must carry out tax registration procedures with the tax authority where the organization is headquartered within 10 working days as prescribed in Articles 31, 32, 33 of the Law on Tax Administration and Article 7 of Circular 86/2024/TT-BTC.

The dossier includes: 1. Tax registration form No. 01-DK-TCT issued with Circular No. 86/2024/TT-BTC; 2. Copy of the Establishment and Operation License, or Establishment Decision, or equivalent document of the competent state agency; 3. Other relevant documents as prescribed in Article 7 of Circular No. 86/2024/TT-BTC.

For example: Establishing the "Ministry of Agriculture and Environment" on the basis of merging the "Ministry of Agriculture and Rural Development" and the "Ministry of Natural Resources and Environment" then:

+ "Ministry of Agriculture and Environment" established after the reorganization shall carry out tax registration procedures with the tax authority where the taxpayer is headquartered.

+ "Ministry of Agriculture and Rural Development", "Ministry of Natural Resources and Environment": Carry out procedures to terminate tax codes with the direct tax authority.

* In case of organizational merger

Taxpayers that are organizations receiving the merger will retain their tax codes, while taxpayers that are organizations being merged will have their tax codes terminated.

Case 1: The merged organization shall carry out procedures to terminate the validity of the tax code within 10 working days from the date of the document terminating operations with the direct tax authority in accordance with the provisions of Article 39 of the Law on Tax Administration and Article 14 of Circular No. 86/2024/TT-BTC;

The application for termination of tax code validity includes:

1. Document requesting termination of tax code validity, form No. 24/DK-TCT issued with Circular No. 86/2024/TT-BTC.

2. Other relevant documents specified in Article 14 of Circular No. 86/2024/TT-BTC.

Note: Taxpayers must fulfill their tax obligations (tax settlement up to the time of termination of operations within 45 days from the date of the event for the type of tax subject to settlement) and fulfill their invoice obligations (if any) before the tax code is terminated as prescribed in Article 15 of Circular No. 86/2024/TT-BTC.

Case 2: If the organization receiving the merger has any changes in tax registration information (such as changes in name, head office address, head of the organization, etc.), it shall carry out procedures to change tax registration information with the directly managing tax authority within 10 (ten) working days from the date of issuance of the Establishment and Operation License, or Establishment Decision, or equivalent Document of the competent state agency as prescribed in Article 36 of the Law on Tax Administration, Point b, Clause 3, Article 20 of Circular No. 86/2024/TT-BTC, Official Dispatch No. 4735/TCT-KK dated October 22, 2024 on reviewing information to ensure the implementation of issuing organizational identification accounts.

Transaction at Vinh City Tax Team. Photo: QA

The profile includes:

1. Declaration of adjustment and supplement of tax registration information, form No. 08-MST issued with Circular No. 86/2024/TT-BTC;

2. Copy of the Decision on organization merger or equivalent document of the competent state agency;

3. Copy of the Establishment and Operation License, or Establishment Decision, or equivalent Document of the competent state agency.

For example: In case of merging "School of training and fostering cadres of natural resources and environment" into "University of Natural Resources and Environment", then:

+ "University of Natural Resources and Environment" retains the issued tax code and carries out procedures to change tax registration information with the direct tax authority (if any changes).

+ "School for training and fostering of natural resources and environment officers" carries out procedures to terminate tax code validity with the direct tax authority.

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