[FREE LEGAL ADVICE]

QUESTION:
I would like to ask you to advise me on the procedure.
I was owning a pharmacy under my name, now I don’t, but I am still the chief pharmacist of the pharmacy. Therefore, I would like to ask for the procedure to change the chief pharmacist of the pharmacy and deactivate the tax identification number.
Thank you for your company.

ANSWER:
Hello, thank you for sending a question to MEDLAW, based on the information you provided, MEDLAW advises as follows:

In order to change the chief pharmacist, you will need to send an application to change the chief pharmacist in the Certificate of eligibility for pharmacy business. Accoding to point b clause 1 Article 34 Decree No. 54/2017/ND-CP on the guidelines for implementation of the law on pharmacy, a pharmacy is a drug retailer, therefore you can send your Application directly or through mail services to the Department of Health where the pharmacy is located.

The Application shall consist of:
- A letter to request for the modification of the Certificate of eligibility for pharmacy business (Form 21 Appendix I, attached to the Decree No. 54/2017/ND-CP).
- A certified true copy of the Pharmacy practice Certificate of the chief pharmacist.
- A certified true copy of the Certificate of Enterprise Registration.
In case the person signed in the Application form and performing the procedure are not the legal representative of the pharmacy, an authorazation letter is needed.

Besides that, due to the lack of information in your question MEDLAW understand that the tax identification number (TIN) you mentioned in your question is the the tax identification number issued for you as an individual and you want to deactivate it. Here are the procedure and the Application for deactivating tax identification number:

- Step 1: Tax liability fulfillment
You will need to fulfill your tax liability according to Article 60, 67, 69, 70, 71 Law on Tax Administration.

- Step 2: Prepare the needed documents to deactivate the tax identification number
The documents shall insist of:
+ A letter to request for the TIN deactivation (Form No. 24/ĐK-TCT attached to Circular No: 105/2020/TT-BTC)
+ Issuance of certificate of tax registration or TIN notification; or any documentary explaning on the missing of Issuance of certificate of tax registration or TIN notification.
+ A copy of decision on revocation of certificate of operation registration.
You can also create an account to deactivate the tax identification number online with Form 24/DK-TCT on thuedientu.gdt.gov.vn.

- Step 3: Apply the documents to deactivate the tax identification number
You can come to the supervisory tax authority within 10 days to apply your documents to deactivate the tax identification number.

However, we recommend that you should not deactivate your individual tax identification number because according to the latest rules, all your earnings will be needed declare your personal income tax. And by changing the chief pharmacist, you will no longer be related to the work of the pharmacy.

Specifically, the legal basis for your case is as follows:

- According to clause 1, clause 2 and clause 3 Article 34 Decree No. 54/2017/ND-CP on the Procedures for reissuing and adjusting the Certificate of eligibility for pharmacy business
1. The applicant shall submit an application for reissuance or adjustment of the Certificate of eligibility for pharmacy business, directly or by post, to:
b) the Department of Health of the province where the applicant’s headquarters are located in any of the cases mentioned in Point d and đ Clause 2 Article 32 of the Law on Pharmacy;

- According to clause 1, clause 2 Article 14 Section 4 Circular No: 105/2020/TT-BTC on the Application for TIN deactivation:

1. Application for TIN deactivation, for a taxpayer applying for tax registration directly with the tax authority is a request for TIN deactivation form No. 24/DK-TCT hereto appended as prescribed in Articles 38, 39 of the Law on Tax Administration and other documents:
c) For the household/individual business; place of business of household/individual business prescribed in point i, clause 2 Article 4 hereof, the application shall be: Copy of decision on revocation of certificate of household business registration (if any).

4. The application for TIN deactivation following a decision, notice or another document of the competent authority, on a case-by-case basis, shall include the following:
b) Decision or notice of revocation of certificate of household business registration; establishment and operation license or equivalent document of the licensing agency.

The content of our consultation is based on the information provided by the Client, is for reference only and based on the legal provisions in force at the time of consultation. In case you ever need detailed consultation, please contact us directly for specific advice.

In case you ever need detailed consultation, please contact us directly for specific advice.

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