Vietnam: Where is the submission place? What does the first-time taxpayer registration include from February 6, 2025?

Vietnam: Where is the submission place? What does the first-time taxpayer registration include from February 6, 2025?

Pursuant to Article 7 of Circular 86/2024/TT-BTC, regulations regarding the place and first-time taxpayer registration documents are as follows:

- The location for submission and documents for the first-time taxpayer registration for enterprises, cooperatives, and partnerships registering for taxpayer registration concurrently with business registration through a one-stop mechanism are the business registration files, cooperative registration files, or partnership registration files in accordance with the provisions of the law on business registration.

- The place and documents for first-time taxpayer registration for organizations registering directly with the tax authority follow the regulations in Clause 2, Article 31; Clause 2, Article 32 of the Law on Tax Administration 2019 and the following regulations:

(1) For taxpayers who are organizations as stipulated in points a, b, c, n clause 2 Article 4 of Circular 86/2024/TT-BTC

- Economic organizations and dependent units (excluding partnerships) covered under points a, b clause 2 Article 4 of the Circular shall submit the first-time taxpayer registration dossier at the Tax Department where the headquarters is located.

Taxpayer registration documents for organizations as independent units, managing units include:

+ Taxpayer registration declaration form No. 01-DK-TCT issued with Circular 86/2024/TT-BTC;

+ List of subsidiaries, member companies form BK01-DK-TCT issued with the Circular (if any);

+ List of dependent units form BK02-DK-TCT issued with the Circular (if any);

+ List of business locations form BK03-DK-TCT issued with the Circular (if any);

+ List of foreign contractors, sub-contractors form BK04-DK-TCT issued with the Circular (if any);

+ List of contractors, petroleum investors form BK05-DK-TCT issued with the Circular (if any);

+ List of capital contributions by organizations, individuals form 06-DK-TCT issued with the Circular (if any);

+ A copy of the Establishment and Operation License, or the Establishment Decision, or equivalent documents issued by competent authorities, or a Business Registration Certificate following legal provisions of a bordering country (for organizations from bordering countries conducting trade in border markets, border gates, or economic zones within Vietnam's territory).

Taxpayer registration documents for dependent units include:

+ Taxpayer registration declaration form No. 02-DK-TCT issued with the Circular;

+ List of business locations form BK03-DK-TCT issued with the Circular (if any);

+ List of foreign contractors, sub-contractors form BK04-DK-TCT issued with the Circular (if any);

+ List of contractors, petroleum investors form BK05-DK-TCT issued with the Circular (if any);

+ A copy of the Registration Certificate for the dependent unit's operation, or the Establishment Decision, or equivalent documents issued by competent authorities, or a Business Registration Certificate following legal provisions of a bordering country (for organizations from neighboring countries carrying out transactions at border markets or economic regions in border areas of Vietnam).

- Partnerships, other organizations, and dependent units as stipulated at points b, c, n clause 2 Article 4 of the Circular submit the first-time taxpayer registration dossier at the Tax Department where the organization is headquartered for those established by central and provincial authorities, or at the Sub-Department of Taxes or Regional Tax Sub-Departments for those established by district-level authorities or partnerships.

Taxpayer registration documents for organizations as independent units, managing units consist of:

+ Taxpayer registration declaration form No. 01-DK-TCT issued with the Circular;

+ List of subsidiaries, member companies form BK01-DK-TCT issued with the Circular (if any);

+ List of dependent units form BK02-DK-TCT issued with the Circular (if any);

+ List of business locations form BK03-DK-TCT issued with the Circular (if any);

+ List of foreign contractors, sub-contractors form BK04-DK-TCT issued with the Circular (if any);

+ An uncertified copy of the Establishment Decision or equivalent documents issued by competent authorities.

Taxpayer registration documents for dependent units include:

+ Taxpayer registration declaration form No. 02-DK-TCT issued with the Circular;

+ List of business locations form BK03-DK-TCT issued with the Circular (if any);

+ List of foreign contractors, sub-contractors form BK04-DK-TCT issued with the Circular (if any);

+ An uncertified copy of the Establishment Decision or equivalent documents issued by competent authorities.

(2) For taxpayers as specified in point d clause 2 Article 4 of the Circular (except for diplomatic missions, consular posts, and representative offices of international organizations in Vietnam as regulated in clause 3 Article 7 of the Circular).

Submit the first-time taxpayer registration dossier at the Tax Department where the organization is located or where the individual has a permanent address in Vietnam. The taxpayer registration file includes: Taxpayer registration declaration form No. 01-DK-TCT issued with the Circular.

(3) For taxpayers who are diplomatic missions, consular offices, and representative offices of international organizations in Vietnam as stipulated at point d clause 2 Article 4 of the Circular.

Submit the first-time taxpayer registration dossier at the Tax Department where the organization is located.

Taxpayer registration documents include:

- Taxpayer registration declaration form No. 06-DK-TCT issued with the Circular

- Confirmation from the Department of State Protocol, Ministry of Foreign Affairs.

(4) For taxpayers who are foreign contractors, sub-contractors as stipulated in point đ clause 2 Article 4 of the Circular.

Directly declare and pay contractor taxes or other tax obligations except for contractor taxes withheld and paid by the Vietnamese party under the provisions of the tax administration law, submit the first-time taxpayer registration dossier at the Tax Department where the headquarters is located. The taxpayer registration file includes:

- Taxpayer registration declaration form No. 04-DK-TCT issued with the Circular

- List of foreign contractors, sub-contractors form BK04-DK-TCT issued with the Circular (if any);

- A copy of the Certificate of operation registration for the executive office or equivalent documents issued by competent authorities (if any).

(5) For taxpayers who are foreign suppliers without a permanent establishment in Vietnam as specified in point c clause 2 Article 4 of the Circular.

They shall directly register for taxpayer registration by submitting the first-time taxpayer registration dossier to the tax authority as stipulated in Article 76 of Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration and Decree 126/2020/ND-CP dated October 19, 2020, of the Government detailing several articles of the Law on Tax Administration 2019.

(6) For taxpayers who are withholding agents and organizations authorized by the tax authority as specified at points g, m clause 2 Article 4 of the Circular, submit the taxpayer registration dossier to the tax authority as follows:

- Organizations withholding and paying on behalf of foreign contractors, sub-contractors submit the taxpayer registration dossier at the tax authority managing them directly. The taxpayer registration file includes:

+ Taxpayer registration declaration form No. 04.1-DK-TCT issued with the Circular;

+ List of foreign contractor agreements, foreign subcontractors paying taxes through the Vietnamese party form No. 04.1-DK-TCT-BK issued with the Circular

- Organizations cooperating in business with individuals or managing joint business contracts with organizations without establishing a separate legal entity submit the taxpayer registration dossier at the tax authority managing them directly. The taxpayer registration file includes:

+ Taxpayer registration declaration form No. 04.1-DK-TCT issued with the Circular;

+ Copy of contract or cooperation business document.

- 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 taxpayer registration dossier at the tax authority managing them directly. The taxpayer registration file includes: Taxpayer registration declaration form No. 04.1-DK-TCT issued with the Circular.

- Organizations authorized by the tax authority to collect taxes submit the taxpayer registration dossier at the tax authority signing the collection authorization contract. The taxpayer registration file includes: Taxpayer registration declaration form No. 04.4-DK-TCT issued with the Circular.(7) For taxpayers stipulated at point h, clause 2, Article 4 of Circular 86/2024/TT-BTC

Submit the first-time taxpayer registration dossier at the Tax Department where the headquarters is located or at the Large Business Tax Department in cases where the taxpayer is assigned to the Large Business Tax Department for management.

- The taxpayer registration dossier of the operator, joint operating company, joint venture enterprise, and organizations authorized by the Government of Vietnam to receive the share of profits from Vietnam in overlapping oil and gas fields (hereinafter referred to as "the operator") includes:

+ Taxpayer registration declaration form No. 01-DK-TCT issued with Circular 86/2024/TT-BTC;

+ List of contractors and oil investors form No. BK05-DK-TCT issued with Circular 86/2024/TT-BTC;

+ A copy of the Investment Certificate or Investment License.

- The taxpayer registration dossier for contractors and oil investors (including contractors receiving the profit share) includes: Taxpayer registration declaration form No. 02-DK-TCT issued with Circular 86/2024/TT-BTC.

- The taxpayer registration dossier for the Parent Company - Vietnam National Oil and Gas Group representing the host country to receive the profit share from oil contracts includes: Taxpayer registration declaration form No. 02-DK-TCT issued with Circular 86/2024/TT-BTC.

Which entities are taxpayers in Vietnam?

According to clause 1, Article 2 of the Law on Tax Administration 2019, taxpayers include:

- Organizations, households, business households, and individuals that pay taxes as prescribed by tax laws.

- Organizations, households, business households, and individuals that pay other government budget collections.

- Organizations and individuals that withhold taxes.

What are the rights of taxpayers in Vietnam?

Based on Article 16 of the Law on Tax Administration 2019, the rights of taxpayers are specified as follows:

- To receive support and guidance in tax payment; and provide information and documents to fulfill tax obligations and benefits.

- To receive documents related to tax obligations from competent authorities during inspections, examinations, and audits.

- To request tax authorities to explain tax calculation and determination; request the assessment of quantity, quality, and type of export or import goods.

- To keep information confidential, except for information that must be provided to competent state agencies or publicized tax information as prescribed by law.

- To receive tax incentives and refunds according to tax laws; to be informed of the time limit for tax refund processing, the amount not refunded, and the legal basis for disallowed refunds.

- To enter into contracts with service businesses to handle tax procedures, and customs agents to perform tax agency services and customs procedures.

- To receive decisions on tax treatment, tax inspection records, and tax audit conclusions, and request explanations about tax treatment decisions; to have their opinions reserved in the tax inspection and audit records; to receive written inspection conclusions, tax audit conclusions, and tax treatment decisions from tax authorities after audits and inspections.

- To be compensated for damages caused by tax authorities and tax officials as prescribed by law.

- To request tax authorities to confirm the fulfillment of their tax obligations.

- To complain, initiate lawsuits against administrative decisions and administrative acts related to their lawful rights and interests.

- Not to be subject to administrative sanctions on tax violations, and not to incur late payment interest if complying with the guidance and treatment decisions of the tax authority or competent state authority regarding the determination of tax obligations.

- To report legal violations by tax officials and other organizations and individuals as prescribed by law on denouncements.

- To access, view, and print all electronic documents they have submitted to the tax management authority's electronic information portal as prescribed by this law and electronic transaction law.

- To use electronic documents in transactions with tax authorities and related agencies and organizations.