How to fill out the form for tax registration for households leasing out houses in Vietnam from February 6, 2025?
How to download the form for tax registration for households leasing out houses in Vietnam from February 6, 2025?
From February 6, 2025, the form for tax registration used for households leasing out houses is Form No. 03-DK-TCT in Appendix 2 issued with Circular 86/2024/TT-BTC.
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How to fill out the form for tax registration for households leasing out houses in Vietnam from February 6, 2025?
The method for filling out the form for tax registration for households leasing out houses from February 6, 2025, is specifically guided according to Form No. 03-DK-TCT as follows:
Taxpayers must check one of the appropriate boxes before declaring the detailed information. To be specific:
- Family Business
- Individual Business
- Individuals from a country sharing a land border with Vietnam engaging in buying and selling, exchanging goods at border markets, border gates, markets in border gate economic zones
I. Information of the Head of Household Business
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Full Name: Clearly and completely write in uppercase letters the name of the head of the household for tax registration.
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Date of Birth: Clearly write the date of birth of the head of the household for tax registration.
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Personal Identification Number: Write the identification number of the head of the household for tax registration.
Note: The head of the household must accurately declare their full name, date of birth, and personal identification number consistent with the information stored in the National Population Database.
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Contact Phone: Accurately record the phone number of the head of the household (if any).
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Email: Accurately record the email address of the head of the household (if any).
II. Tax Agency Information: Fully record the information of the tax agency in the case the Tax Agency signs a contract with the taxpayer to carry out the tax registration procedures on behalf of the taxpayer according to the provisions of the Law on Tax Administration 2019.
III. Information about the Business Location
In the case the taxpayer is a household business but does not register for business through the business registration authority as regulated by the Government of Vietnam concerning household business, they must declare the following business activities information:
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Store/Brand Name: The name of the store or brand of the business location.
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Business Address:
- In case of regular business activity and a fixed business location; individuals leasing real estate should clearly write the business address of the family or individual business, or the address where the individual leases real estate including: house number, street/village/hamlet, ward/commune/commune-level town, district/district-level town/city under the province, province/city. If there is a phone number, Fax number, specify the area code - phone number/Fax number.
- In the case of regular business activity without a fixed business location, clearly write the residence address of the individual business.
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Address for Receiving Tax Notifications: If there is an address for receiving tax authority notifications different from the business address, specify the address for receiving tax notifications so the tax authority can contact.
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Main Business Industry: Specify one main business industry currently being operated at the business location.
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Business Start Date: Clearly state the business start date of the business location.
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VAT Calculation Method: Choose one of the two VAT calculation methods declaring or estimated.
* Section for the Head of Household Business to Sign and State Full Name: The head of the household business must sign and state their full name in this section.
* Tax Agency Staff: In the case the tax agency declares on behalf of the taxpayer, fill in this information.
How to fill out the form for tax registration for households leasing out houses in Vietnam from February 6, 2025? (Image from Internet)
Where to submit the initial tax registration form for households leasing out houses in Vietnam from February 6, 2025?
According to Point d, Clause 1, Article 22 of Circular 86/2024/TT-BTC (Effective from February 6, 2025), households leasing out houses register for tax registration through tax declaration dossiers submitted at the Tax Sub-department, Area Tax Sub-department where the family has obligations with the state budget.
tax registration dossier: The tax declaration dossier according to the provisions of the tax management law. Specifically, according to Clause 3, Article 43 of the Law on Tax Administration 2019 and Clause 3, Article 8 of Decree 126/2020/ND-CP which stipulates tax declaration dossiers for taxes with annual tax calculation periods include:
- Annual tax declaration dossier includes the annual tax return and other documents related to determining the amount of tax payable;
- Tax finalization declaration dossier at the end of the year includes the annual tax finalization return, annual financial report, related party transaction return; and other documents related to tax finalization.
Note: In case the tax authority and state management authority have already implemented inter-agency connection, the tax authority relies on the information transfer slip sent by the state management authority if there is no tax declaration dossier.
