Strengthening on supporting cooperative society to register tax code
admin 21-06-2020, 21:23

VCN – The General Department of Taxation requested provincial tax department to strengthen the propaganda and instruction for cooperative societies in the tax code registration under new regulation at Circular No 07/2019/TT_BKHĐT of the Ministry of Planning and Investment.

General Department of Taxation requested Taxation Departments to coordinate with local registration agency of cooperatives society in order to implement and solve problems of taxpayers. Photo: Thuy Linh

According to the General Department of Taxation, by implementing the Government's instructions on consolidation of business registration procedures and tax registration between cooperatives, people's credit funds and cooperative unions (cooperative society for short), the Ministry of Planning and Investment issued Circular No. 07/2019/TT-BKHĐT (Circular 07) amending and supplementing Circular No. 03/2014/TT-KHĐT on the registration of cooperatives and reporting regime of cooperative activities.

To facilitate and ensure consistency when implementing the contents stipulated in the Circular into practical activities, the General Department of Taxation requested tax departments of provinces to grasp thoroughly and disseminate fully the contents of Circular 07 and new contents relating to business registration and tax registration to departments and tax branches.

The General Department of Taxation also requested tax departments to coordinate with the local registration agency of cooperatives society to deploy and answer taxpayers' problems related to the contents of tax registration.

Under the guidance of Circular 07, each cooperative society was granted a unique 10-digit code, called a cooperative number. This code was also the tax code of the cooperative society.

The dependent code of cooperative unit would be granted to the cooperative's branch or representative office. It is a 13-digit tax identification number, including the cooperative number and the three-digit number issued in the order of 001 - 999.

The code of business location was five-digit code issued in the order from 00001 to 99999. This number was not the tax code of the business location.

Regarding the process of creating and granting codes for cooperatives, according to Circular 07, when the application file for registration of cooperatives is eligible to be granted a certificate of cooperatives registration will be transferred to the database of the General Department of Taxation.

Within two working days from the date of receiving information from the national system of cooperative registration, the General Department of Taxation would create codes for cooperatives and transfer codes into national information systems for registration agency of cooperatives society granting to the cooperative. The information on the granting of a cooperative registration certificate will be transferred to the database of the General Department of Taxation.

If the General Department of Taxation refuses to grant a cooperative code, they must send information to the national information system on cooperative registration, clearly stating the reasons for refusal to notify the cooperative registration agency and the cooperatives.


By Thuy Linh/Thanh Thuy

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