DECISION No.75/1998/QD-TTg OF APRIL 4, 1998 ON THE CODE NUMBERS OF TAX PAYERS
THE PRIME MINISTER
Pursuant to the Law on Organization of the Government of September 30, 1992;
In order to create favorable conditions for the management of tax payers and tax collection for the State budget;
At the proposal of the Minister of Finance,
Article 1.- Organizations and individuals of all economic sectors that are tax payers under Vietnamese law shall have to make tax declaration and registration with the tax agency so as to be granted code numbers for identifying tax payers (referred to as tax code numbers for short).
Article 2.- A tax code number is a line of figures arranged according to a uniform principle to be granted to each tax payer. Tax code numbers are used to identify tax payers. Each tax payer shall be given only one tax code throughout the process of operation from its establishment till the end of its operation. A tax code number already granted to a tax payer shall not be re-granted to another tax payer.
Article 3.- All subjects of the tax declaration and registration as prescribed in Article 1 of this Decision shall have to fully and precisely declare the norms according to the "declaration form for tax registration" to the local tax agencies so as to be granted tax code numbers. When there is any change in the registered norm(s), tax payers shall have to immediately declare the changed norm(s) to the tax agencies that have granted the tax code numbers.
Article 4.- The tax agencies shall have to supply "declaration forms for tax registration" and provide guidance on the tax declaration and registration for subjects that have to make registration. Upon receiving declaration forms for tax registration from tax payers, the tax agencies shall have to check the declared data and grant registration certificates together with tax code numbers to the subjects within 15 days from the date of receipt of the declaration forms for tax registration from the tax payers.
Article 5.- Tax payers shall have to fill tax declaration and registration procedures for being granted tax code numbers. Any tax payers that fail to abide by the regulations on tax declaration and registration and the use of tax code numbers shall, depending on the seriousness of violation, be handled according to law.
Article 6.- Tax payers shall have to write their tax code numbers on all transaction documents, sale, purchase or business exchange invoices and vouchers, on accounting records, on tax declaration papers, tax payment vouchers and forms of declaration to State management agencies in accordance with the provisions of law.
Article 7.- The ministries, State management branches and specialized agencies shall have to add to declaration forms and documents related to tax payers a section for writing tax code numbers of tax payers under their management and when updating information on tax payers in their data base system, they shall have to gradually implement the uniform exchange of information among the concerned ministries and branches.
Article 8.- This Decision takes effect from April 15, 1998. The Ministry of Finance shall elaborate and issue tax code numbers, announce the time to begin the use of tax code numbers, and shall have to guide the implementation of this Decision.
Article 9.- The ministers, the heads of the ministerial-level agencies and agencies attached to the Government, the presidents of the People's Committees of the provinces and cities directly under the Central Government and tax payers shall have to implement this Decision.
For the Prime Minister
Deputy Prime Minister
NGUYEN TAN DUNG