From July 1, 2025, several new regulations on tax registration and declaration will take effect, aiming to digitize the entire process and increase transparency in tax administration. Businesses must understand these updates to comply properly and avoid unnecessary penalties. The following article by APEX PARTNERS will help you understand the detailed procedures for tax registration and declaration, along with essential notes under the latest legal context.

1. Who Must Register for Tax?

• Newly established businesses
• Household businesses with revenue levels subject to tax code registration
• Organizations with tax obligations in Vietnam (including foreign organizations)

2. When Must You Register for Tax?

Tax code registration must be completed within 10 days from the date the business registration certificate or household business registration is issued, or from the date a tax obligation arises. Timely registration helps avoid penalties in accordance with the latest Law on Tax Administration.

3. Tax Registration Dossier

• Tax registration declaration form (based on the latest issued template)
• Business registration certificate or household business registration certificate (copy)
• Legal representative’s ID documents (citizen ID/passport)
• Power of attorney (if applicable).

4. Tax Declaration Guide to Avoid Penalties

To comply with the new regulations, businesses must follow these steps:

1. Complete the registration of an electronic tax account on the General Department of Taxation’s system: https://thuedientu.gdt.gov.vn
2. Register to use electronic invoices (e-invoices) if you fall within the scope of mandatory e-invoice users as regulated by the Ministry of Finance
3. Declare taxes accurately, on time, and using the correct forms (for VAT, corporate income tax, personal income tax, etc.)
4. Carefully review figures before submission to avoid mistakes. In case of errors, submit a supplementary declaration within the allowed time frame to avoid administrative penalties
5. Fulfill tax payment obligations on time in accordance with the latest 2025 Tax Administration Law

5. Penalties for Violations of Tax Registration and Declaration Regulations

• VND 1–2 million fine for late tax registration (1–30 days)
• VND 3–5 million fine for late registration over 30 days or failure to register
• VND 500,000–1.5 million fine for late tax declaration (1–30 days)
• VND 2–5 million fine for late declaration over 30 days, plus late payment interest on any unpaid tax

6. Benefits of Complying with Tax Registration and Declaration Regulations

• Avoid high administrative penalties under the new regulations
• Build credibility in the market and comply with tax authority requirements
• Optimize tax costs through proper advisory support for industry-specific incentives

Contact APEX PARTNERS for Detailed Support!

📍 Address: Vincom Center, 72 Le Thanh Ton, Ben Nghe Ward, District 1, Ho Chi Minh City
📧 E-mail: apexpartners.pro@gmail.com
📞 Phone/Zalo: +84 968 629 434

APEX PARTNERS APEX PARTNERS – Your Trusted Partner in tax registration and declaration compliance, helping you minimize risks and optimize business performance in the context of the latest policy changes!