What are guidelines for Completing Form 04-DK-TCT tax registration application for foreign contractors and subcontractors in Vietnam from February 6, 2025?
What are guidelines for Completing Form 04-DK-TCT tax registration application for foreign contractors and subcontractors in Vietnam from February 6, 2025?
Based on Clause 4, Article 7 of Circular 86/2024/TT-BTC (effective from February 6, 2025) stipulating that Form No. 04-DK-TCT issued in Appendix 2 attached to Circular 86/2024/TT-BTC is the tax registration application for foreign contractors and subcontractors.
Specifically, Form No. 04-DK-TCT application for initial tax registration for foreign contractors and subcontractors is as follows:
Download the Form 04-DK-TCT application for initial tax registration for foreign contractors and subcontractors.
Below are instructions for filling out Form 04-DK-TCT tax registration application for foreign contractors and subcontractors (available in both English and Vietnamese languages)
Taxpayers must select one of the appropriate boxes before declaring detailed information. Specifically:
Contractor/sub-contractor/management board selects one of the appropriate boxes before declaring detailed information, as follows:
- “Contractor tax declaration and payment”: Applicable to the case where the foreign contractor, foreign subcontractor, or joint venture management board directly declares and pays the contractor tax to the tax authority (VAT, CIT in accordance with foreign contractor tax law and tax management law).
“Other tax and fee declaration and payment”: Applicable to the case where the foreign contractor or subcontractor directly declares personal income tax, license fees, etc., with the tax authority, and the Vietnamese party declares, deducts, and pays contractor taxes on behalf of the foreign contractor in accordance with foreign contractor tax law and tax management law.
[1] Name of contractor/sub-contractor/management board: Write the full name (including abbreviated name) of the contractor, sub-contractor, or management board conducting business activities in Vietnam not under forms stipulated by the Investment Law.
[2] Information of Tax Agent: Complete all information of the tax agent in cases where the tax agent enters into a contract with the taxpayer to carry out taxpayer registration procedures on behalf of the taxpayer as per the regulations in the Tax Management Law.
[3] Nationality: Clearly state the nationality of the foreign contractor or foreign subcontractor.
[4] Address of Head Office: If the taxpayer is an individual, write the address, phone number, and fax number of the individual's residence.
If the taxpayer is an organization or company, write the address, phone number, and fax number of the registered office address.
[5] Address of Management Office in Vietnam:
If the contractor/sub-contractor is an individual, provide the address, phone number, and fax number of the individual residing in Vietnam to conduct business activities.
If the contractor/sub-contractor is an organization or company, provide the address, phone number, and fax number of the registered management office in Vietnam.
[6] Business License in Vietnam: Based on the business license granted by the competent Government authority, fill in the relevant items (if any).
[7] Contract for Contractor/Sub-contractor Operation in Vietnam: Based on the signed contract, fill in the relevant items in the form if selecting “Contractor tax declaration and payment”.
[8] Contract Objectives: Clearly declare each operational objective of the contract if you select “Contractor tax declaration and payment”.
[9] Location of Business According to the Contract: Clearly declare each operational location of the contract. In the case of conducting business in different locations, the contractor/subcontractor must fully declare the locations if selecting “Contractor tax declaration and payment”.
[10] Contract Duration: Clearly state the contract duration from month, year to month, year if selecting “Contractor tax declaration and payment”.
[11] Do you have a subcontractor: If there are subcontractors taking part in the contract, please fully declare them using the BK04-DK-TCT Subcontractor Declaration Form attached.
[12] Declare Information of Representative of Contractor (or Sub-contractor)
[13] Declare information of VAT Calculation Method if you select “Contractor tax declaration and payment”.
[14] Declare information of CIT Calculation Method if selecting “Contractor tax declaration and payment”.
[15] Declare information of Financial Year (From ... to ...) which is the calendar year. In cases where the financial year is different from the calendar year, declare the starting quarter to the ending quarter information, and the financial year must be a complete 12 months.
[16] Attachments: List all documents attached to the Tax Registration Form.
[17] Staff Tax Agent: If the Tax Agent declares on behalf of the contractor/subcontractor, the staff member must declare their name and certification number in this area.
What are guidelines for Completing Form 04-DK-TCT tax registration application for foreign contractors and subcontractors in Vietnam from February 6, 2025? (Image from the Internet)
Where is the submission place for the application for initial tax registration for foreign contractors and subcontractors in Vietnam from February 6, 2025?
Based on Clause 4, Article 7 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the submission place for the application for initial tax registration for foreign contractors and subcontractors is stipulated as follows:
submission place for the application for initial tax registration and Dossier
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- For taxpayers being foreign contractors and subcontractors as stipulated at Point e, Clause 2, Article 4 of this Circular, who directly declare and pay contractor tax or other tax obligations except for contractor tax deducted and paid by the Vietnamese party on their behalf as per tax management law, the application for initial tax registration dossier is submitted at the Tax Department where the head office is located. The tax registration application includes:
- The tax registration application form No. 04-DK-TCT issued with this Circular;
- The list of foreign contractors and subcontractors form No. BK04-DK-TCT issued with this Circular (if any);
- A copy of the Confirmation Document for Establishment of the Management Office or equivalent documents issued by an authoritative agency (if any).
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Thus, the submission place for the application for initial tax registration for foreign contractors and subcontractors is at the Tax Department where the head office is located.
What are regulations on the reception of tax registration applications in Vietnam from February 6, 2025?
Based on Clause 2, Article 6 of Circular 86/2024/TT-BTC (effective from February 6, 2025), regulations on receiving tax registration applications are as follows:
(1) For paper dossiers:
In cases where tax registration applications are submitted directly at the tax office, the tax official checks the tax registration application. If the dossier is complete according to regulations, the tax official receives and stamps the dossier with the date of receipt, the list of documents according to the attachment list, issues a receipt, and schedules a date to return the result for dossiers requiring tax office processed results to be returned to the taxpayer, specifying the processing time for each type of dossier received. If the dossier is incomplete according to regulations, the tax official will not receive it and will guide the taxpayer on completing the dossier.
If the tax registration application is sent by postal service, the tax official stamps the date of receipt on the dossier and records the tax authority's correspondence number. If the dossier is incomplete and requires clarification or additional information or documents, the tax authority will notify the taxpayer using form No. 01/TB-BSTT-NNT in Appendix 2 issued with Decree 126/2020/ND-CP within two (2) working days from the date of receipt.
(2) For electronic tax registration applications: The reception of dossiers is carried out according to the provisions of Articles 13 and 14 of Circular 19/2021/TT-BTC and Circular 46/2024/TT-BTC.
