Vietnam: What does the initial tax registration application for individuals deducting and paying tax on behalf of other taxpayers include from February 6, 2025?
Vietnam: What does the initial tax registration application for individuals deducting and paying tax on behalf of other taxpayers include from February 6, 2025?
Based on point b, clause 3, Article 22 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the regulation of the initial tax registration applications for individuals who deduct and pay tax on behalf of other taxpayers is as follows:
Location and initial tax registration applications
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- For individuals deducting and paying tax on behalf of other taxpayers, individuals delegated by the tax authority to collect as stipulated at points g, m, clause 2, Article 4 of this Circular.
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b) tax registration applications: are implemented following the regulations at points a, c, d, clause 6, Article 7 of this Circular.
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At the same time, in accordance with the regulations in clause 6, Article 7 of Circular 86/2024/TT-BTC (effective from February 6, 2025), which regulates the location and initial tax registration applications for organizations performing deduction and tax payment on behalf of other taxpayers.
Thus, from February 6, 2025, the initial tax registration applications for individuals who deduct and pay tax on behalf of other taxpayers include:
(1) Organizations deducting and paying tax on behalf of foreign contractors and foreign subcontractors must submit registration documents at the directly managing tax authority. The tax registration applications include:
- tax registration declaration form No. 04.1-DK-TCT issued together with Circular 86/2024/TT-BTC;
- A list of foreign contractor agreements, foreign subcontractor agreements paying tax through the Vietnamese party, form No. 04.1-DK-TCT-BK issued together with Circular 86/2024/TT-BTC.
(2) Commercial banks, intermediary payment service providers, or organizations authorized by foreign suppliers responsible for withholding and paying taxes on behalf of foreign suppliers must submit the tax registration applications at the directly managing tax authority. The tax registration applications include: tax registration declaration form No. 04.1-DK-TCT issued together with Circular 86/2024/TT-BTC.
Vietnam: What does the initial tax registration application for individuals deducting and paying tax on behalf of other taxpayers include from February 6, 2025? (Image from the Internet)
Where is the location for submitting the initial tax registration applications for individuals deducting and paying tax on behalf of other taxpayers in Vietnam?
Based on point a, clause 3, Article 22 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the regulation of the initial tax registration applications for individuals who deduct and pay tax on behalf of other taxpayers is as follows:
Location and initial tax registration applications
...
- For individuals deducting and paying tax on behalf of other taxpayers, individuals delegated by the tax authority to collect as stipulated at points g, m, clause 2, Article 4 of this Circular.
a) Location for submitting documents: is implemented according to the regulations at points a, c, d, clause 6, Article 7 of this Circular.
...
At the same time, according to the regulations in clause 6, Article 7 of Circular 86/2024/TT-BTC (effective from February 6, 2025), which regulates the location and initial tax registration applications for organizations performing deduction and tax payment on behalf of other taxpayers.
Thus, the location for submitting the initial tax registration applications for individuals who deduct and pay tax on behalf of other taxpayers is determined as follows:
- Organizations deducting and paying tax on behalf of foreign contractors and foreign subcontractors submit registration documents at the directly managing tax authority.
- Commercial banks, intermediary payment service providers, or organizations authorized by foreign suppliers responsible for withholding and paying taxes on behalf of foreign suppliers submit the tax registration applications at the directly managing tax authority.
What are procedures for handlign of initial tax registration applications for individuals deducting and paying tax on behalf of other taxpayers in Vietnam?
Based on clause 2, Article 23 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the regulation on processing qualified initial tax registration applications for individuals who deduct and pay tax on behalf of other taxpayers is as follows:
- The "Notification of Tax Identification Number on behalf” form No. 11-MST issued together with Circular 86/2024/TT-BTC is granted by the tax authority to the individual tax registration for tax deduction and tax payment on behalf.
- The tax authority processes the documents and delivers the result, being the “Notification of Tax Identification Number on behalf” to the taxpayer through the electronic portal of the General Department of Taxation within three (3) working days from the date the tax authority receives full documents from the taxpayer as stipulated in clause 3, Article 22 of Circular 86/2024/TT-BTC. In cases where the taxpayer registers to receive the result directly at the tax office or through postal services, the tax authority is responsible for sending the result through the single-window department of the tax office or via public postal services to the registered address of the taxpayer.
