THE MINISTRY OF FINANCE

Circular No. 80/2012/TT-BTC of May 22, 2012, guiding the Law on Tax Administration regarding tax registration
Pursuant to the Law on Tax Administration and its guiding documents;
Pursuant to the tax laws, the Ordinance on Charges and Fees and their guiding documents;
Pursuant to the Enterprise Law and its guiding documents;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Taxation;
The Minister of Finance issued this Circular to guide the Law on Tax Administration regarding tax registration as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular provides dossiers, the order and procedures for tax registration; modification of tax registration information; invalidation of tax identification numbers; and responsibilities in the management and use of tax identification numbers.
Article 2. Subjects of application
This Circular applies to the following organizations and individuals:
1. Organizations, households and individuals engaged in goods production and trading or service provision.
2. Individuals having incomes liable to personal income tax.
3. Organizations and individuals responsible for withholding and paying taxes into the state budget according to law.
4. Organizations authorized to collect charges and fees.
5. Foreign organizations without the Vietnamese legal entity status, independent foreign practitioners conducting business in Vietnam under Vietnamese law and earning incomes in Vietnam.