Công văn 8955/BTC-TCT

To: Provincial-level Tax Departments

In furtherance of the plan to issue tax identification numbers (TINs) approved by the head of the Central Steering Committee for enforcement of the Personal Income Tax Law, local tax offices have considered and issued TINs to income payers, business individuals and salaried individuals who earn high incomes liable to income tax. However, available statistics show that many income payers which are enterprises, administrative agencies, non-business units and mass organizations have not obtained TINs yet. In some localities, tax offices’ receipt of tax registration dossiers is not scientific, requiring much time and efforts of income payers.

At present, local tax offices are issuing TINs to salaries persons and those who have income from capital investment or capital transfer under the Finance Ministry’s Official Letter No. 7629/BTC-BCDLTTNCN of May 29, 2009, on the issuance of TINs to salaried persons.

To speed up the issuance of TINs to other entities, especially salaried persons, the Ministry of Finance requests directors of provincial-level Tax Departments to perform the following important tasks:

1. To prepare adequate material foundations and human resources for issuing TINs to salaried persons in a rapid and convenient manner, ensuring no troubles in the receipt and processing of tax registration dossiers and issuance of TINs.

To assign leading officials of provincial-level Tax Departments to personally direct tax officers in guiding income payers to make personal income tax registration declarations, and enter and transmit data to tax offices; and assign officers to receive information from income payers.

2. To provide guidance to income payers that have no TINs and issue TINs to them before July 5, 2009.

3. For income payers’ dossiers of request for issuance of TINs to their laborers which provincial-level Tax Departments have received, to direct concerned units to expeditiously issue and send TINs via the income payers to their laborers before July 15, 2009.

For provincial- or district-level Tax Departments in charge of large quantities of entities to be issued TINs which are unable to complete the entry of data within the prescribed time limit, their heads shall appoint more officers to enter and process data and send results to enterprises. When necessary, directors of provincial- or district-level Tax Departments may sign service contracts with companies with relevant functions to perform this work. For income-paying enterprises, administrative agencies, non-business units or mass organizations that cannot themselves enter data, directors of provincial- or district-level Tax Departments shall assign their officers to guide these income payers in declaring tax and arranging places for quickly receiving tax registration dossiers without keeping income payers to wait when submitting tax registration dossiers.

Each provincial- or district-level Tax Department shall assign one leading official and some full-time officers to receive opinions on difficulties and problems arising in the course of declaring tax, entering and transmitting tax registration data and provide prompt instructions and responses to facilitate quick tax registration, saving time for enterprises in TIN registration.

4. For individuals who have different PIT-liable incomes, to provide clear guidance that they must make PIT registration at only one place at their discretion. A single TIN may be used for declaring different taxes and taxable incomes.

5. To instruct individuals declaring personal income tax on incomes from the transfer of real estate, inheritance or receipt of gifts (tax collected upon each arising of income), to write their TINs, if available, in their PIT declarations, or leave the TIN line blank, if they have no TIN yet. TINs are not compulsory for PIT payment.

These individuals are not compulsory to make PIT registration. If they volunteer to do so, tax offices shall timely issue TINs to them upon request.

Provincial-level Tax Departments should report any problems arising in the course of implementation to the Ministry of Finance (the General Department of Taxation) for timely settlement.-