How many digits are there in the tax identification number (TIN) issued to foreign contractors who register to pay tax directly with the tax authority in Vietnam?

How many digits are there in the tax identification number (TIN) issued to foreign contractors who register to pay tax directly with the tax authority in Vietnam?

The classification of the tax identification number structure issued by the tax authority is determined according to Clause 4, Article 5 of Circular 86/2024/TT-BTC (Effective from February 6, 2025) as follows:

Structure of the tax identification number

...

4. Classification of the tax identification number structure issued by the tax authority

a) A 10-digit tax identification number is used for enterprises, cooperatives, legal entities or organizations without legal entity status but directly have tax obligations (hereinafter referred to as independent units); individuals who are foreign nationals or Vietnamese nationals living abroad without a personal identification number established from the National Population Database.

b) A 13-digit tax identification number with a hyphen (-) separating the first 10 digits from the last 3 digits is used for dependent units and other entities as specified in points c, e, g of this clause.

c) Taxpayers that are economic organizations, or other organizations as specified in points a, b, c, d, n of Clause 2, Article 4 of this Circular, whether having legal status or not but directly incurring tax obligations and assuming responsibility for all tax obligations before the law, will be granted a 10-digit tax identification number. Dependent units established according to the taxpayer's law are also granted a 13-digit tax identification number if they incur tax obligations and directly declare and pay tax.

d) Foreign contractors, foreign subcontractors as stipulated in point đ of Clause 2, Article 4 of this Circular, who register to pay contractor tax directly with the tax authority, will be issued a 10-digit tax identification number for each contract. If there are multiple foreign contractors under the same contract with the Vietnamese side and they wish to declare and pay taxes separately, each foreign contractor will be issued a separate 10-digit tax identification number.

In the case where a foreign contractor associates with Vietnamese economic organizations to conduct business in Vietnam under a contractor agreement and the participating parties establish a Joint Operation Board that performs bookkeeping, has a bank account, and is responsible for issuing invoices, or the Vietnamese economic organization in the association is responsible for joint accounting and profit-sharing for the parties involved, they will be granted a 10-digit tax identification number to declare and pay taxes for the contractor agreement.

In the case where foreign contractors, foreign subcontractors have offices in Vietnam and the Vietnamese side has declared and deducted taxes on their behalf for the contractor tax, the foreign contractors, foreign subcontractors will be issued a 10-digit tax identification number to declare all other tax obligations (except contractor tax) in Vietnam and provide this tax identification number to the Vietnamese side.

...

Thus, foreign contractors who register to pay contractor tax directly with the tax authority will be issued a 10-digit tax identification number for each contract.

If there are multiple foreign contractors under the same contract with the Vietnamese side and they wish to declare and pay taxes separately, each foreign contractor will be issued a separate 10-digit tax identification number.

How many digits are there in the tax identification number (TIN) issued to foreign contractors who register to pay tax directly with the tax authority in Vietnam? (Image from the Internet)

Where do foreign contractors submit their initial tax registration application in Vietnam?

According to Clause 4, Article 7 of Circular 86/2024/TT-BTC (Effective from February 6, 2025), it is stipulated that taxpayers who are foreign contractors directly declaring and paying contractor tax or other tax obligations, except contractor tax withheld and paid by the Vietnamese party, in accordance with tax administration law, submit their initial tax registration application at the Tax Department where their headquarters are located.

What documents are included in the initial tax registration application for foreign contractors in Vietnam?

According to Clause 4, Article 7 of Circular 86/2024/TT-BTC (Effective from February 6, 2025), the initial tax registration application for foreign contractors includes:

- tax registration declaration form according to Form No. 04-ĐK-TCT issued together with Circular 86/2024/TT-BTC;

- List of foreign contractors according to Form No. BK04-ĐK-TCT issued together with Circular 86/2024/TT-BTC (if any);

- A copy of the Certificate of Office Registration or an Equivalent Document issued by a competent authority (if any).