From February 6, 2025, what is the procedure for initial taxpayer registration for affiliated entities in Vietnam?

From February 6, 2025, what is the procedure for initial taxpayer registration for affiliated entities in Vietnam?

Based on Article 7 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the procedure for initial taxpayer registration is stipulated as follows:

- For affiliated entities of organizations as stipulated in points a, b Clause 2 Article 4 of Circular 86/2024/TT-BTC, the taxpayer registration dossier of the affiliated entity includes:

+ Taxpayer registration declaration form No. 02-DK-TCT issued together with Circular 86/2024/TT-BTC;

+ Business location declaration form No. BK03-DK-TCT issued together with Circular 86/2024/TT-BTC (if any);

+ List of foreign contractors, subcontractors form No. BK04-DK-TCT issued together with Circular 86/2024/TT-BTC (if any);

+ List of contractors and investors in oil and gas form No. BK05-DK-TCT issued together with Circular 86/2024/TT-BTC (if any);

+ A copy of the Certificate of registration of affiliated entity operation, or Establishment Decision, or Equivalent Document issued by competent authority, or Certificate of business registration according to the law of the country with a common border (for organizations from countries with a land border with Vietnam conducting activities of buying, selling, and exchanging goods at border markets, border-gate markets, markets in the border-gate economic zone of Vietnam).

- For affiliated entities of organizations as stipulated in points b, c, n Clause 2 Article 4 of Circular 86/2024/TT-BTC, the taxpayer registration dossier of the affiliated entity includes:

+ Taxpayer registration declaration form No. 02-DK-TCT issued together with Circular 86/2024/TT-BTC;

+ Business location declaration form No. BK03-DK-TCT issued together with Circular 86/2024/TT-BTC (if any);

+ List of foreign contractors, subcontractors form No. BK04-DK-TCT issued together with Circular 86/2024/TT-BTC (if any);

+ Uncertified copy of the Establishment Decision or Equivalent Document issued by competent authority.

From February 6, 2025, what is the procedure for initial taxpayer registration for affiliated entities in Vietnam? (Image from the Internet)

Where is the location for submitting the initial taxpayer registration dossier for affiliated entities in Vietnam from February 6, 2025?

Based on Article 7 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the location for submitting the initial taxpayer registration dossier is stipulated as follows:

- affiliated entities of organizations as stipulated in point a, b Clause 2 Article 4 of Circular 86/2024/TT-BTC submit their initial taxpayer registration dossier at the Tax Department where the head office is located.

- affiliated entities of organizations as stipulated in point b, c, n Clause 2 Article 4 of Circular 86/2024/TT-BTC submit their initial taxpayer registration dossier at the Tax Department where the organization is headquartered for organizations established by central and provincial agencies, at the Sub-department of Taxation, Regional Tax Sub-department where the organization is headquartered for organizations established by district-level agencies and cooperative groups.

Whcih entities are the subjects required for taxpayer registration in Vietnam from February 6, 2025?

Based on Article 4 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the subjects required for taxpayer registration include:

(1) Taxpayers subject to taxpayer registration through a one-stop-shop mechanism as stipulated in point a Clause 1 Article 30 of Tax Administration Law 2019;

(2) Taxpayers subject to direct taxpayer registration with the tax authority as stipulated in point b Clause 1 Article 30 of Tax Administration Law 2019.

In which, taxpayers subject to direct taxpayer registration with the tax authority include:

- Enterprises operating in specialized sectors not required to register through a business registration agency according to specialized law (hereinafter referred to as Economic Organization).

- Non-business units, economic organizations of the armed forces, economic organizations of political, socio-political, social, social-professional organizations operating under legal regulations but not required to register through a business registration agency; organizations from countries with a common land border with Vietnam conducting buying, selling, exchanging goods at border markets, border-gate markets, markets in the border-gate economic zone; representative offices of foreign organizations in Vietnam; cooperative groups established and organized under Decree 77/2019/ND-CP but not subject to business registration as stipulated in Clause 2 Article 107 Cooperative Law 2023 (hereinafter referred to as Economic Organization).

- Organizations established by competent authorities with no production or business activities but with obligations to the state budget (hereinafter referred to as Other Organization).

- Foreign organizations, individuals in Vietnam using humanitarian aid funds, non-refundable aid from abroad to purchase goods, services with value-added tax in Vietnam for non-refundable aid, humanitarian aid; diplomatic missions, consular offices, and representative offices of international organizations in Vietnam eligible for value-added tax refunds due to diplomatic privileges.

ODA project owners eligible for value added tax refunds, ODA project sponsors' representative offices, organizations appointed by foreign sponsors to manage ODA non-refundable aid programs or projects (hereinafter referred to as Other Organization).

- Foreign organizations without legal status in Vietnam, foreign individuals independently doing business in Vietnam in accordance with Vietnamese law having income arising in Vietnam or tax obligations arising in Vietnam (hereinafter referred to as Foreign Contractor, Foreign Subcontractor).

- Overseas suppliers without permanent establishments in Vietnam, foreign individuals not residing in Vietnam conducting e-commerce business, digital platform-based business, and other services with organizations or individuals in Vietnam (hereinafter referred to as Overseas Supplier).

- Enterprises, organizations, individuals obliged to withholding and paying tax on behalf of other taxpayers must declare and determine separate tax obligations compared to the taxpayer’s obligations according to tax administration regulations (except for income-paying agencies when withholding, paying personal income tax); Commercial banks, intermediary payment service providers or organizations, individuals authorized by overseas suppliers responsible for declaring, withholding, and paying tax on their behalf (hereinafter referred to as Withholding Agents). Income-paying organizations when withholding, paying personal income tax use the issued tax code to declare, pay withheld taxes.

- Operators, joint operators, joint venture enterprises, organizations assigned by the Government of Vietnam to receive the share belonging to Vietnam in overlapping oil and gas fields, contractors, investors participating in petroleum contracts, and Parent Company - Vietnam Oil and Gas Group representing the host country to receive profits from petroleum contracts.

- Households, individuals engaging in production, business of goods and services as regulated by law but not required to register through a business registration agency as stipulated by the Government of Vietnam about business households; business individuals from countries sharing a land border with Vietnam conducting buying, selling, exchanging goods at border markets, border-gate markets, markets in the border-gate economic zone.

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

- Individuals considered dependents under personal income tax law.

- Organizations, individuals delegated by the tax authority to collect.

- Organizations, households, and other individuals with obligations to the state budget.