Requirements
1.
Tax registration adjustment declaration (original)
in accordance with Form 08-MST under Circular No. 156/2013/TT-BTC dated 06/11/2013, signed by the legal representative and sealed by the company.
2.
Amended investment certificate* (Simple copy)
3.
Certificate of tax registration (original)
the current one
Time frame
Waiting time in queue:
Min. 5mn - Max. 5mn
Attention at counter:
Min. 10mn - Max. 15mn
Waiting time until next step:
Min. 1 day - Max. 3 days
Legal justification
1.
Law No. 78/2006/QH11 dated 29 Nov 2006 of National Assembly on Tax Management
Article 27
2.
Decree No. 83/2013/ND-CP dated 22 July 2013_EN
Article 8
3.
Circular No. 80/2012/TT-BTC of the Minister of Finance dated May 22, 2012 guiding the law on tax administration with regard to tax registration
articles 10, 11, 12, 13
4.
Circular No. 156/2013/TT-BTC dated November 06, 2013, guidance Law on Tax administration, Law on the amendments to Law on Tax administration, and Decree No. 83/2013/ND-CP
Article 9
Additional information
Within 10 calendar days after the issuance date of the amended investment certificate, the company must submit application for adjustment of tax registration. In change of the company name or the legal representative, the tax authority will revoke the original certificate of tax registration and issue new certificate of tax registration.