| THE MINISTRY OF FINANCE No. 127/2015/TT-BTC | THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Hanoi, August 21, 2015 |
CIRCULAR
Guiding the grant of enterprise identification numbers to, and assignment of tax agencies to manage, newly established enterprises [1]
Pursuant to Law No. 78/2006/QH11 on Tax Administration and Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to the Law on the State Budget and its guiding documents;
Pursuant to Law No. 67/2014/QH13 on Investment;
Pursuant to Law No. 68/2014/QH13 on Enterprises;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
In furtherance of the Government’s Resolution No. 19/NQ-CP of March 12, 2015, on major tasks and solutions for further improving the business environment and raising national competitiveness in 2015-2016;
At the proposal of the General Director of Taxation.
The Minister of Finance guides the automatic grant of enterprise identification numbers through electronic mode and assignment of tax agencies to manage enterprises as follows:
Article 1. Scope of regulation and subjects of application
1. Scope of regulation
a/ This Circular guides the automatic grant of enterprise identification numbers through electronic mode via the General Department of Taxation’s Tax Registration System and the exchange of tax registration information with the National Enterprise Registration Information System in accordance with the current Enterprise Law and Tax Administration Law;
b/ This Circular guides the assignment of tax agencies to manage enterprises established under the Enterprise Law and their branches and affiliated units, covering enterprise establishment, reorganization (division, split, consolidation, merger and conversion), and relocation to another province or centrally run city;
The assignment of tax agencies to manage newly established enterprises under this Circular shall be implemented from the effective date of this Circular. The assignment of tax agencies to manage enterprises decided before the effective date of this Circular shall be further implemented or must comply with provincial-level People’s Committees’ decisions approved by provincial-level People’s Councils.
2. Subjects of application
This Circular applies to:
a/ Tax agencies, including the General Department of Taxation, provincial-level Tax Departments and district-level Tax Sub-Departments;
b/ Provincial-level business registration agencies;
c/ Organizations and individuals registering the establishment of enterprises under the Enterprise Law;
d/ Other related organizations and individuals.
Article 2. Order of automatic grant of enterprise identification numbers
1. Principles of automatic grant of enterprise identification numbers
An enterprise identification number shall be granted automatically through electronic mode via the General Department of Taxation’s Tax Registration System right on the working day after a complete and valid dossier is received from the National Enterprise Registration Information System as prescribed in the Enterprise Law and Tax Administration Law.
