From February 6, 2025, what does the taxpayer registration dossier include? Where is the taxpayer registration dossier received in Vietnam?

From February 6, 2025, what does the taxpayer registration dossier include?

Based on Clause 1, Article 6 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the tax payment dossier includes:

- Initial taxpayer registration dossier;

- Dossier for changing taxpayer registration information;

- Notification of temporary suspension of activities, business, or continuation of activities after early resumption of activities, business prior to the scheduled pause;

- Dossier for termination of tax identification number validity;

- Dossier for tax identification number restoration received in accordance with Clause 2 and Clause 3, Article 41 of the Tax Management Law 2019.

Where is the taxpayer registration dossier received in Vietnam?

Based on Clause 2, Article 6 of Circular 86/2024/TT-BTC, the reception of the taxpayer registration dossier for taxpayers is specified as follows:

(1) For paper dossiers:

- In the case of paper taxpayer registration dossiers submitted directly at the tax office, the tax official checks the taxpayer registration dossier.

- If the dossier is complete as per regulations, the tax official receives and stamps the reception date on the taxpayer registration dossier, clearly noting the receipt date, and the number of documents according to the dossier catalog; issues a receipt slip and an appointment for dossier results for dossiers which the tax office must provide a result to the taxpayer, specifying the processing time for each type of dossier received.

If the dossier is incomplete as per regulations, the tax official does not accept it and instructs the taxpayer to complete the dossier.

- For taxpayer registration dossiers sent by postal service, the tax official stamps the reception date on the dossier and enters it into the tax office's registry. If the dossier is incomplete or requires additional information or explanations, the tax office will notify the taxpayer using form 01/TB-BSTT-NNT in Appendix 2 attached to Decree 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam, detailing certain provisions of the Tax Management Law 2019 within two (2) working days from the date of receipt of the dossier.

(2) For electronic taxpayer registration dossiers:

The reception of dossiers is carried out in accordance with Articles 13 and 14 of Circular 19/2021/TT-BTC dated March 18, 2021, issued by the Ministry of Finance guiding electronic transactions in the field of taxation and Circular 46/2024/TT-BTC dated July 9, 2024, amending and supplementing certain articles of Circular 19/2021/TT-BTC (hereinafter referred to as Circular 19/2021/TT-BTC).

(3) Reception of decisions, documents, or other papers related to taxpayer registration from competent state authorities.

Vietnam: From February 6, 2025, what does the taxpayer registration dossier include? (Image from the Internet)

Whcih entities are subject to taxpayer registration in Vietnam?

Based on Article 4 of Circular 86/2024/TT-BTC, entities required to undergo taxpayer registration include:

(1) Taxpayers who are subject to taxpayer registration through the single-window department as stipulated at point a, clause 1, Article 30 of the Tax Management Law 2019;

(2) Taxpayers who are subject to direct taxpayer registration with the tax authority as defined at point b, clause 1, Article 30 of the Tax Management Law 2019.

This includes taxpayers subject to direct taxpayer registration with the tax authority, including:

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

- Public service units, economic organizations of armed forces, economic organizations of political organizations, socio-political organizations, socio-political-professional organizations conducting business activities as per the law but not required to register businesses through business registration agencies; organizations of countries sharing land borders with Vietnam conducting buying, selling, and exchanging goods at border markets, border gate markets, or markets in the border gate economic zone; representative offices of foreign organizations in Vietnam; cooperatives established and operating per Decree 77/2019/ND-CP dated October 10, 2019, of the Government of Vietnam regarding cooperatives but not subject to business registration through business registration agencies per Clause 2, Article 107 of the Cooperative Law 2023 (hereinafter referred to as Economic Organizations).

- Organizations established by competent authorities that do not conduct production or business activities but have obligations to the state budget (hereinafter referred to as Other Organizations).

- Foreign organizations and individuals and organizations in Vietnam utilizing humanitarian aid, non-refundable aid from abroad to purchase goods or services with VAT in Vietnam for non-refundable aid, humanitarian aid; diplomatic missions, consular offices, and representative offices of international organizations in Vietnam eligible for VAT refunds for entities enjoying diplomatic immunity;

Owners of ODA-funded projects eligible for VAT refunds, representative offices of ODA donors, and organizations designated by foreign donors to manage non-refundable ODA programs and projects (hereinafter referred to as Other Organizations).

- Foreign organizations without legal status in Vietnam, foreign individuals practicing independent business in Vietnam in accordance with Vietnamese law with income arising in Vietnam or having tax obligations arising in Vietnam (hereinafter referred to as Foreign Contractors, Foreign Subcontractors).

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

- Enterprises, organizations, individuals obliged to deduct and pay taxes on behalf of other taxpayers must declare and determine the separate tax obligations compared to the obligations of taxpayers as per tax management laws (except income-paying agencies that deduct and pay personal income tax on behalf); commercial banks, payment intermediary service providers, or organizations, individuals authorized by overseas suppliers to declare, deduct and pay tax on behalf of overseas suppliers (hereinafter referred to as Organizations, Deducting and Paying Individuals).

- Operators, joint-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 involved in oil and gas contracts, the parent company - Vietnam National Oil and Gas Group representing the host country to receive the profit share from oil and gas contracts.

- Households, individuals engaged in production and business of goods or services as per legal regulations but not required to register businesses through business registration agencies according to the Government of Vietnam's regulations on household businesses; individual businesses of countries sharing land borders with Vietnam conducting buying, selling, and exchanging goods at border markets, border gate markets, or markets in the border economic zones.

- Individuals with income subject to personal income tax (except business individuals).

- Individuals as dependents under the law on personal income tax.

- Organizations, individuals assigned by the tax authority for tax collection.

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