From February 06, 2025, which entities are the subjects of taxpayer registration of Vietnam?

From February 06, 2025, which entities are the subjects of taxpayer registration of Vietnam?

Based on Article 4 of Circular 86/2024/TT-BTC (effective from February 06, 2025), the subjects of taxpayer registration include:

(1) Taxpayers required to register through the interlinked single-window system as stipulated at point a, clause 1, Article 30 of the 2019 Law on tax administration;

(2) Taxpayers required to register directly with the tax authority as stipulated at point b, clause 1, Article 30 of the 2019 Law on tax administration.

Taxpayers who must register directly with the tax authorities include:

- Enterprises operating in specialized sectors not required to register through the business registration agency as per specialized legal regulations (hereinafter referred to as Economic Organizations).

- Public service units, economic entities of the armed forces, economic entities of political, socio-political, social, social-professional organizations conducting business as prescribed by law but not required to register through the business registration agency; organizations from countries sharing a land border with Vietnam conducting trading activities at border markets, border gate markets, markets in the border economic zones; representative offices of foreign organizations in Vietnam; cooperatives established under Decree 77/2019/ND-CP dated October 10, 2019, but not required to register through the business registration agency as per clause 2, Article 107 of the 2023 Cooperative Law (hereinafter referred to as Economic Organizations).

- Organizations established by competent authorities without production or business activities but with obligations to the state budget (hereinafter referred to as Other Organizations).

- Foreign organizations or individuals, and organizations in Vietnam using humanitarian aid or foreign non-refundable aid to purchase goods or services with VAT in Vietnam for non-refundable aid or humanitarian aid purposes; diplomatic representations, consular offices, and representative offices of international organizations in Vietnam exempt from VAT as per diplomatic immunity.

- ODA project owners eligible for VAT refund, ODA project donor representative offices, organizations designated by foreign donors to manage non-refundable ODA programs or projects (hereinafter referred to as Other Organizations).

- Foreign organizations without legal personality in Vietnam, foreign individuals independently conducting business in Vietnam in accordance with Vietnamese law having income or tax obligations in Vietnam (hereinafter referred to as Foreign Contractors).

- Overseas suppliers without a permanent establishment in Vietnam, non-resident foreign individuals conducting e-commerce or digital-based business, and other services with entities in Vietnam (hereinafter referred to as Overseas Suppliers).

- Enterprises, organizations, and individuals responsible for withholding and paying taxes on behalf of other taxpayers must declare and determine separate tax obligations from the taxpayer's obligations per legal Tax administration regulations (excluding income-paying agencies only withholding and paying personal income tax on behalf); commercial banks, intermediary payment service providers, or organizations, individuals authorized by overseas suppliers liable to declare, withhold and pay taxes on behalf of the overseas suppliers (hereinafter referred to as Entities Withholding on Behalf). Income-paying organizations using tax identification numbers already assigned to declare, withhold and pay personal income taxes on behalf.

- Operators, jointly operating companies, joint ventures, organizations assigned by the Government of Vietnam to receive Vietnam's share from oil and gas fields in overlapping areas, contractors, investors participating in petroleum contracts, parent company - Vietnam Oil and Gas Group representing the host state to receive profits from petroleum contracts.

- Households and individuals conducting production and business activities as per legal regulations but not required to register as business households through the business registration agency under the Government's regulations on business households; business individuals from countries sharing land borders with Vietnam conducting trading activities at border markets, border gate markets, markets in border economic zones.

- Individuals with taxable personal income (excluding business individuals).

- Individuals identified as dependents under the personal income tax regulations.

- Organizations, individuals authorized by tax authorities to collect taxes.

- Other organizations, households, and individuals with obligations to the state budget.

From February 06, 2025, which entities are the subjects of taxpayer registration of Vietnam? (Image from the Internet)

Vietnam: What does the taxpayer registration application include from February 06, 2025?

Based on clause 1, Article 6 of Circular 86/2024/TT-BTC, the taxpayer registration application includes:

- Initial taxpayer registration application;

- application for changes in taxpayer registration information;

- Notice of temporary suspension or resumption of activities/business before the expiration of the temporary suspension;

- application for the termination of the tax identification number;

- application for the restoration of the tax identification number received according to clause 2, clause 3, Article 41 of the 2019 Law on tax administration.

From February 06, 2025, what is the structure of the tax identification number for enterprises in Vietnam?

Based on clause 2, Article 5 of Circular 86/2024/TT-BTC, the structure of the tax identification number is regulated as follows:

Structure of the tax identification number

1. The tax identification number includes numbers for enterprises, organizations, and numbers for households, business households, and individuals. Specifically:

a) The numbers for enterprises and organizations are issued by tax authorities according to clauses 2, 3, 4 of this Article.

b) The numbers for households, business households, and individuals are issued by tax authorities for cases specified at points a, d, e, h, clause 4 of this Article; they are also personal identification numbers issued by the Ministry of Public Security for cases using personal identification numbers instead of tax numbers per clause 5 of this Article.

2. The structure of tax numbers issued by tax authorities

N1N2N3N4N5N6N7N8N9 N10 - N11N12N13

In which:

- The first two digits N1, N2 are the interval codes of the tax number.

- Seven digits N3N4N5N6N7N8N9 are defined in a determined structure, increasing sequentially from 0000001 to 9999999.

- Digit N10 is the check digit.

- Three digits N11N12N13 are sequential numbers from 001 to 999.

Thus, from February 06, 2025, the tax identification number is structured as follows:

N1N2N3N4N5N6N7N8N9N10 - N11N12N13

Where:

- N1N2: interval codes of the tax number

- N3N4N5N6N7N8N9: defined in a specific structure, increasing sequentially from 0000001 to 9999999.

- N10: check digit

- Three digits N11N12N13: sequential numbers from 001 to 999.

- The hyphen (-) is a character to separate the first 10-digit group and the last number group.