The General Department of Taxation has issued Official Letter 3706 / TCT-KK on the implementation of tax registration (DKT) under Circular 95/2016 / TT-BTC.
Accordingly, when the DK application system has not been upgraded in time, the tax office of the dependent unit of the dependent unit is located and the management unit managing the unit maintains registration and code number. Taxes for SWS:
- Step 1: CQT where the SRS headquarter is located. Upon receipt of the SRV dossier, scan the form DK-DK-TCT and send the information to the EM management via e-mail.
- Step 2: Entities managing FMCs input their information into the 07-MST form on the centralized tax administration system, creating a 13-digit tax identification number (MST) for the SRS.
Managers of the GMOs make a notification of the MSDN / MST list of the SRS, scan it and send the SRS management information via email, not to the CI.
- Step 3: Management of SRS upon receipt of the above Notice, enter form 02-DK-TCT and MST of the SRS into the centralized tax administration system to issue MST and return results to SRS.
Details in Official Letter 3706 / TCT-KK dated 17/8/2016.