Question:
I have submitted a tax identification number registration application for an employee in my company, but the result showed a match with another person’s tax identification number. When I use this tax identification number to look up information, the system says, “Tax identification number does not exist.” According to the guidance in Official Letter 2871/TCT-CV, I tried to register the tax identification number for this individual again, but I couldn’t fill in the abbreviated name of the province after the ID card number. I went to the tax department of District 1 and submitted a dossier that included the employee’s ID card and form 05-ĐK-TH-TCT to re-register the tax identification number, but District 1 tax office refused to accept it. The reason given was that I had to register through the software support system (as instructed in the above-mentioned official letter). What should I do in this case?
Answer:
-Based on Point b, Point c, Clause 1, Article 5 of Circular No. 95/2016/TT-BTC dated June 28, 2016, by the Ministry of Finance, the tax identification number issued to an individual is used throughout that individual’s life to conduct transactions with the tax authority (if applicable).
-Based on Document No. 4313/TCT-CNTT dated October 21, 2009, and Document No. 2871/TCT-CNTT dated August 3, 2010, by the General Department of Taxation, providing guidance on handling duplicate ID card numbers when issuing individual tax identification numbers.
-Based on the above regulations, when receiving a result indicating a duplicate ID card number in the tax registration systems, the tax department shall proceed with the verification process as follows:
Step 1: Check the ID card information entered into the tax identification number registration systems against the original documents of the taxpayer. If the user mistakenly entered the ID card number, the system should be updated with the correct information from the original documents. If the ID card number in the system matches the information on the original documents, proceed to step 2 below.
Step 2: Verify the taxpayer’s information on the tncnonline.tct.vn website (either by tax identification number or ID card number).
-If the individual’s information with the duplicate ID card matches the relevant taxpayer’s information (Name, date of birth, ID card number, date of issuance of ID card):
- In cases where the system allows replacement, the user should proceed with the replacement using the application’s functionality.
- In cases where replacement is not allowed, the tax authority will work with the taxpayer to complete the necessary procedures according to the current tax registration regulations (e.g., if the taxpayer has two or more individual tax identification numbers, the tax authority will instruct the taxpayer to close one tax identification number and use the remaining one; if the taxpayer submits a new registration and it is found to match an existing tax identification number that is still active, the tax authority will guide the taxpayer to register a branch or store under the existing tax identification number, etc.).
-If the individual’s information with the duplicate ID card does not match the relevant taxpayer’s information (Name, date of birth, ID card number, date of issuance of ID card): The duplicate ID card issue can be resolved in the tax identification number registration system by adding three characters, which are the province’s abbreviation, after the taxpayer’s ID card number. The taxpayer should then follow the standard tax registration process. Print and keep a record of the duplicate information resulting in the taxpayer’s tax registration file.
=>Therefore, we recommend that your company directly contact the tax department in District 1 to receive guidance on how to proceed.
