When starting a business, initial tax registration is a mandatory obligation for all household businesses and individual entrepreneurs. Completing this on time helps you avoid penalties and facilitates related procedures such as opening a bank account, obtaining loans, and using electronic invoices.

This article will provide detailed guidance on the eligibility criteria, procedures, required documents, and especially the deadline for initial business tax registration according to current regulations, helping you to prepare fully and follow the correct process.

Who Needs to Register for Taxes for the First Time?

According to Point i, Clause 2, Article 4 of Circular 105/2020/TT-BTC, the following entities must register for tax directly with the tax authority:

• Households and individuals engaged in the production and business of goods and services.
• Individuals from countries sharing a border with Vietnam conduct business at border markets, border gate markets, and border economic zones.
• Household businesses and individual businesses that are not required to register as household businesses but engage in business activities.

Deadline for Business Registration for Tax Purposes

According to Article 33 of the 2019 Tax Administration Law:

In the case of registration through a single integrated service center.

The deadline for tax registration coincides with the deadline for business registration as stipulated by law (the tax authority issues the tax identification number at the same time as the business registration certificate).

Cases where tax registration is done directly with the tax authority.

Within 10 business days from one of the following times:

• Received a business registration certificate.
• Starting a business (for households not required to register a business or not yet issued a business license)
• This gives rise to the obligation to deduct and pay taxes on behalf of others.
• Signing contracts and business agreements (for foreign contractors)
• Personal income tax liability arises
• A tax refund request has arisen.
• Other obligations arising with the state budget

How to Complete Initial Tax Registration

Household businesses can choose one of the following two options:

Method 1: Submit your application in person.

Step 1: Prepare the application form according to template 03-ĐK-TCT

Step 2: Submit your application to the Tax Office/Regional Tax Office where: - You have a fixed business location, or - You own rental properties, or - You reside (if you do not have a fixed location).

Step 3: Receive your tax identification number after your application is approved.

Method 2: Register online

Step 1: Access the Vietnam Tax website (https://thuedientu.gdt.gov.vn)

Step 2: Log in using your electronic tax account or electronic identification account.

Step 3: Fill out and submit form 03-ĐK-TCT online.

Step 4: Monitor the results and receive your tax identification number via email/account.

Note: Not all Tax Offices accept online registrations. Please contact them beforehand to confirm.

Documents to Prepare

When registering for tax purposes for the first time, you need to prepare:

Required documents: - Tax registration declaration form 03-ĐK-TCT - Copy of Citizen Identity Card/National ID Card (Vietnamese citizens) or Passport (foreign citizens)

Additional documents (if any): - List of dependent stores, shops, and warehouses (Form 03-ĐK-TCT-BK01) - Copy of Business Registration Certificate (if already registered)

Application Submission Location

Points to Note

Regarding deadlines: - Count to 10 working days (excluding Saturdays, Sundays, and public holidays) - Late payment may result in a fine of 2-5 million VND according to Decree 125/2020/ND-CP

Regarding declaration: - Declare accurate and complete information about the business sector. - Projected revenue should be close to reality; avoid declaring excessively low figures. - Carefully check the information before submitting to avoid errors.

Regarding records: - Keep the original tax return and tax notice - Make electronic copies of documents for easy reference - Update changes (if any) within 10 days

The following procedures should be done simultaneously: - Registering a business bank account - Registering for electronic invoices - Registering for electronic tax transactions

GTG CRM - A Comprehensive Management Solution for Household Businesses

After completing tax registration, managing invoices, orders, and filing periodic tax returns becomes a major challenge for many businesses. GTG CRM provides an integrated sales and electronic invoicing management solution, helping to:

• Directly linked with the tax authorities, automatically synchronizing data according to Circular 32/2025/TT-BTC.
• Create and manage electronic invoices generated from the cash register.
• Automate data entry and revenue/profit reporting processes.
• Multi-channel integration: electronic invoicing, accounting, digital signatures

With GTG CRM, business owners can confidently focus on business development while the system automatically handles tax obligations and manages invoices accurately and in accordance with regulations.