Is there a penalty for late notification of changes in citizen identification information to tax authorities?

In the past time, the Tax Department of Quang Nam province has received much feedbacks from organizations and individuals who are concerned about the case that are they fined when to be late in announcing the change to the authorities.


Accordingly, the Tax Department of Quang Nam province gave specific instructions for taxpayers. According to the provisions of Decree No. 125/2020/ND-CP stipulating penalties for administrative violations of tax, invoices effective from December 5, 2020, when there is a change in tax registration information, they must announce the change within 10 working days.

In case, taxpayers have changes in tax registration information on identity cards, citizen identification cards or passports, they must notify the tax authority directly managing them within 20 working days.

Regarding the implementation method, taxpayers can carry out the procedures themselves or authorize income-paying organizations and individuals to register for changes in tax registration information.

The dossier of change of tax registration information shall comply with the provisions of Clause 3, Article 11 of Circular No. 105/2020/TT-BTC issued by the Ministry of Finance on December 3, 2020, guiding the submission location and the application for replacement.

Also in Decree No. 125/2020/ND-CP, if taxpayers is late in noticing changes of tax registration content will be fined from 500.000VND to 7.000.000 VND. However, according to Clause 6, Article 11 of Decree No. 125/2020/ND-CP, the fine will not applied for a non-business individual who has been granted a personal income tax code is slow.

Thus, the Tax Department of Quang Nam province affirms that the case of non-business individuals having a personal income tax code will not be fined if tobe late in noticing the changes of citizen identification. 

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