On the Government Information Portal, Mr. N.T.S reflected that he has 2 rental assets in the same tax management area.
You have registered a tax code for a rental location of the first asset. Mr. S asked, are you allowed to use this tax code to declare tax obligations for the remaining rental location?
In case it is not allowed, can you use the land use right certificate or the purchase and sale contract to prove ownership of assets in order to pre-register the personal business tax code for the remaining location, or can you only register when a lease contract arises?
Regarding this issue, Basic Tax 1 of Ho Chi Minh City has the following opinions:
Based on the Law on Tax Administration No. 38/2019/QH14, regulations on tax registration subjects and tax code issuance:
Tax registration and tax code issuance subjects:
Taxpayers must register for tax and be issued tax codes by the tax authority before starting production and business activities or incurring obligations to the state budget. Tax registration subjects include:
Businesses, organizations, and individuals shall carry out tax registration under the inter-agency one-stop mechanism together with business registration, cooperative registration, and business registration in accordance with the Enterprise Law and other relevant legal regulations.
Organizations and individuals not specified in point a of this clause shall directly register for tax with the tax authority according to the regulations of the Minister of Finance.
Circular No. 86/2024/TT-BTC of the Ministry of Finance regulating tax registration on tax registration subjects as follows:
Taxpayers who are subject to direct tax registration with the tax authority include:
Households and individuals who have production and business activities of goods and services in accordance with the law but are not required to register business households through the business registration agency according to the Government's regulations on business households; business individuals of countries sharing land borders with Vietnam carry out activities of buying, selling, and exchanging goods at border markets, border gate markets, and markets in border economic zones.
Point d, Clause 1, Article 22 stipulates the place of first-time tax payment and registration dossier:
Location for first-time tax payment and registration:
The place of first-time tax registration for business households registered for tax along with business registration under the inter-agency one-stop shop mechanism is the business household registration dossier according to the Government's regulations on business households.
The place of filing and first-time tax registration documents for households and individuals registering for tax directly with the tax authority shall be implemented according to the provisions of Clause 3, Article 31; Clauses 2, Clause 3, Article 32 of the Law on Tax Administration and the following regulations:
For households and individuals specified in points i, k, l, n, clause 2, Article 4 of this Circular, it falls into the case of using personal identification numbers instead of tax codes as prescribed in clause 5, Article 5 of this Circular.
After initial tax registration, if an individual develops business activities or establishes an additional business location outside the registered business address, the individual uses a personal identification number to declare and pay taxes to the Tax Sub-Department where the business activities are located in accordance with the law on tax management.
Official Dispatch No. 3858/CT-NVT dated September 16, 2025 of the Tax Department on guiding a number of contents of tax management nghiep vu management, in section 1 guiding the registration of business locations of business households:
When business households establish other business locations outside their headquarters, they do not have to register with the business registration agency, but business households must notify the local Tax authority where the business location is located by fully declaring information about the business location in declaration form No. 01/CNKD or form No. 01/TTS of the first tax calculation period as prescribed in Circular No. 40/2021/TT-BTC.
Based on the information of the business location declared according to declaration 01/CNKD or form No. 01/TTS, the TMS System updates information and automatically generates internal codes (codes of 13 digits) to manage business locations and support business households to declare taxes for business locations of subsequent tax periods.
Based on the above regulations, Basic Tax No. 1 of Ho Chi Minh City answers according to the following principles:
After initial tax registration, if a business household leasing assets has another business location for leasing assets, it must notify the local Tax authority where the business location is located by using the personal identification number to fully declare information about the business location in declaration form No. 01/TTS according to Circular No. 40/2021/TT-BTC (declaration for leasing activities) of the first tax period.
It's a bit of a bit of a bit of a bit of a bit of a bit.
