What are instructions for completing Form 01-DK-TCT -Taxpayer Registration Declaration for organizations in Vietnam under Circular 86?

What are instructions for completing Form 01-DK-TCT -Taxpayer Registration Declaration for organizations in Vietnam under Circular 86?

Based on sub-point a.1, point a, clause 1, Article 7 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the taxpayer registration declaration for an organization that is an independent entity or managing unit is Form No. 01-DK-TCT issued in Appendix 2 attached to Circular 86/2024/TT-BTC.

To be specific, Form No. 01-DK-TCT Taxpayer Registration Declaration for Organizations is as follows:

Form No. 01-DK-TCT Taxpayer Registration Declaration for organizations...Downloadhttps://cdn.lawnet.vn/uploads/giao-duc/NTH/mau_so_01_%C4%90KT.docx

Below are instructions for completing Form 01-DK-TCT Taxpayer Registration Declaration for Organizations under Circular 86.

The taxpayer must select one of the appropriate boxes before filling in the detailed information section. To be specific:

- “Economic Organization”: The taxpayer who registers according to the provisions of point a, clause 1, Article 7 of Circular 86/2024/TT-BTC shall select this criterion.

- “Other Organizations”: The taxpayer who registers according to the provisions at point b, clause 1, Article 7 of Circular 86/2024/TT-BTC shall select this criterion.

- “Tax Refundable Organization”: The taxpayer who registers according to provisions in clauses 2 and 3 of Article 7 of Circular 86/2024/TT-BTC shall select this criterion. The taxpayer shall only declare the following criteria: 1, 3, 4, 5, 9, 10, 11, 12, 13, 14, 15, 17.

- “Petroleum Contract”: The taxpayer who registers according to the provisions in Clause 7 of Article 7 of Circular 86/2024/TT-BTC.

- “Foreign Organizations Doing Business at Border Markets, Border Gates”: The taxpayer is an organization from a country sharing a land border with Vietnam conducting buying, selling, exchanging goods at border markets, border gate markets, and economic zone markets in Vietnam, registering according to point a, clause 1, Article 7 of Circular 86/2024/TT-BTC. When selecting, the legal representative shall declare the documents according to the regulations in Article 16 of Decree 14/2018/ND-CP at criterion 14đ and the corresponding economic model at criterion 10.

Detailed information includes:

[1] Taxpayer's Name: Clearly and fully write in uppercase letters the name of the organization according to the Establishment Decision or the Establishment and Operation License or equivalent documents issued by the competent authority (for Vietnamese organizations) or Business Registration Certificate (for organizations from countries sharing a land border with Vietnam conducting buying, selling, exchanging goods at border markets, border gate markets, and economic zone markets in Vietnam).

[2] Tax Agent Information: Fully provide information about the tax agent if the Tax Agent contracts with the taxpayer to perform taxpayer registration procedures on behalf of the taxpayer.

[3] Head Office Address: Clearly state the house number, alley, lane, street, hamlet/village, ward/commune/commune-level town, district/district-level town/city under province, province/city of the taxpayer, phone number, Fax number (if applicable), clearly state area code - phone number/Fax number based on the following address information:

- The head office address of the taxpayer is the organization.

- The business location in the border market, border gate market, economic zone market for organizations from countries sharing a land border with Vietnam.

- The location where petroleum exploration and extraction activities take place for petroleum contracts.

- The taxpayer must provide complete, accurate email information. This email address is used as an electronic transaction account with the tax authorities for electronic taxpayer registration dossiers.

[4] Tax Notification Address: If the taxpayer is an organization with a tax notification address different from the head office address at criterion 3 above, clearly state the tax notification address for contact by tax authorities.

[5] Establishment Decision:

- For taxpayers who are organizations with an establishment decision: Clearly state the decision number, issuance date, and issuing authority.

- For Petroleum Contracts: Clearly state the contract number, contract signing date, leaving the issuing authority blank.

[6] Business Registration Certificate/Establishment and Operation License or equivalent documents issued by the competent authority: Clearly state the number, issuance date, and issuing authority's name on the Business Registration Certificate issued by countries sharing borders with Vietnam (for taxpayers who are organizations from countries sharing a land border with Vietnam conducting buying, selling, exchanging goods at border markets, border gate markets, and economic zone markets in Vietnam), or the Establishment and Operation License or equivalent documents issued by competent authorities (for Vietnamese taxpayers).

Particularly for the "Issuing Agency" information on the Business Registration Certificate: State the name of the country sharing a land border with Vietnam that issued the Business Registration Certificate (Laos, Cambodia, China).

[7] Main Business Industry: Record according to the business industry on the Establishment and Operation License or the equivalent document issued by the competent authority (for Vietnamese taxpayers) and the Business Registration Certificate (for taxpayers who are organizations from countries sharing a land border with Vietnam conducting buying, selling, exchanging goods at border markets, border gate markets, and economic zone markets in Vietnam).

Note: Only record one main business industry actually conducted.

[8] Charter Capital:

- For taxpayers of type Limited Liability Company, Joint Stock Company, Partnership Company: Record the charter capital on the Establishment and Operation License or the equivalent document issued by the competent authority or capital source on the Establishment Decision (clearly state the currency, classify capital sources by owner, and the proportion of each capital source in the total capital).

- For taxpayers of the type Private Enterprise: Record the investment capital on the Establishment and Operation License or equivalent documents issued by the competent authority (clearly state the currency).

- For taxpayers who are organizations from countries sharing a land border with Vietnam and other organizations: If the Establishment Decision, Business Registration Certificate, etc., specify capital, then record it; if there is no capital, leave this information blank.

[9] Start Date of Operation: Declare the actual operational start date if it is different from the tax code issuance date.

[10] Economic Type: Mark X in one of the corresponding boxes.

[11] Accounting Method for Business Results: Mark X in one of the two boxes, “Independent” or “Dependent.” If selecting the “Independent” box, select “Has Consolidated Financial Statements” if subject to prepare and submit consolidated financial statements to the tax authority as prescribed.

[12] Fiscal Year: Clearly state the start date and month and the end date and month of the fiscal year according to the calendar year or the taxpayer's fiscal year.

[13] Information about the taxpayer’s direct superior organization (if any): Clearly state the name and tax code of the direct superior unit managing the taxpayer's organization. If the taxpayer is a subsidiary of a corporation or general company, record the name and tax code of the corporation or general company.

[14] Information on Legal Representative/Owner of Private Enterprise/Head of the Organization: Declare detailed information of the legal representative/head of the taxpayer’s organization (for economic organizations and other organizations excluding private enterprises) or information of the private enterprise’s owner. If the legal representative/owner of the private enterprise/head of the organization is Vietnamese, they should declare the personal ID number at criterion 14d and do not need to declare criteria 14đ, 14e. The tax authority automatically integrates the information “permanent address,” “current address” of the individual from the National Population Database to include in criteria 14đ, 14e.

[15] VAT Calculation Method: Mark X in the corresponding box for this criterion.

[16] Information on related units:

- If the taxpayer has subsidiaries or member companies, mark X in the box “Has subsidiaries or member companies,” then declare in the “List of Subsidiaries or Member Companies” section, Form BK01-DK-TCT.

- If the taxpayer has dependent units, mark X in the box “Has dependent units,” then declare in the “List of Dependent Units” section, Form BK02-DK-TCT.

- If the taxpayer has dependent business locations, warehouses without business functions, mark X in the box “Has dependent business locations, warehouses,” then declare in the “List of Business Locations” section, Form BK03-DK-TCT.

- If the taxpayer has contracts with foreign contractors or subcontractors, mark X in the box “Has contracts with foreign contractors, subcontractors,” then declare in the “List of Foreign Contractors and Foreign Subcontractors” section, Form BK04-DK-TCT.

- If the taxpayer involves oil and gas contractors or investors, mark X in the box “Has oil and gas contractors, investors,” then declare in the “List of Oil and Gas Contractors and Investors” section, Form BK05-DK-TCT (for petroleum contracts).

[17] Other Information: Clearly state the full name, personal identification number (for Vietnamese) or personal tax code (for foreigners), contact phone number, email of the General Director or Director, Chief Accountant, or accounting in charge of the taxpayer according to legal regulations.

[18] Status before reorganizing the organization (if any): If the taxpayer is an organization registering due to division/merger/consolidation of organizations or converting from a dependent unit to an independent unit, mark X in one of the corresponding boxes of this criterion and clearly state the previously issued tax codes of the divided, merged, consolidated organizations, or converted dependent units.

[19] Section for taxpayer or lawful representative of the taxpayer to sign and clearly state their full name: The taxpayer or legal representative of the taxpayer must sign and clearly state their full name in this section.

[20] Taxpayer’s Seal:

If the taxpayer has a seal at the time of taxpayer registration, they must affix the seal to this section (except in the case of electronic filing). If the taxpayer does not have a seal at the time of taxpayer registration, they are not required to seal the taxpayer registration declaration. When the taxpayer comes to collect the result, they must supplement the seal for the tax authority.

If the taxpayer belongs to the taxpayer registration subject specified in point d, clause 2, Article 4 of Circular 86/2024/TT-BTC without a seal, they do not need to seal this section.

[21] Tax Agent Staff: In the case where a tax agent makes declarations on behalf of the taxpayer, they must declare this information.

What are instructions for completing Form 01-DK-TCT -Taxpayer Registration Declaration for organizations in Vietnam under Circular 86? (Image from the Internet)

Where is the initial taxpayer registration dossier submission location for organizations in Vietnam?

Based on Article 7 Circular 86/2024/TT-BTC which specifies the location for initial taxpayer registration dossier submission for organizations as follows:

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

- Economic organizations and dependent units (excluding cooperatives) specified at points a, b, clause 2, Article 4 of Circular 86/2024/TT-BTC submit the initial taxpayer registration dossier at the Tax Department where their head office is located.

(2) For taxpayers prescribed at point d, clause 2, Article 4 of Circular 86/2024/TT-BTC (excluding diplomatic missions, consular offices, and representative offices of international organizations in Vietnam as specified in clause 3, Article 7 of Circular 86/2024/TT-BTC)

Submit the initial taxpayer registration dossier at the Tax Department where the organization is located or where the individual has a permanent address in Vietnam.

(3) For taxpayers who are diplomatic missions, consular offices, and representative offices of international organizations in Vietnam according to point d, clause 2, Article 4 of Circular 86/2024/TT-BTC.

Submit the initial taxpayer registration dossier at the Tax Department where the organization is located.

(4) For taxpayers who are foreign contractors, foreign subcontractors specified at point đ, clause 2, Article 4 of Circular 86/2024/TT-BTC.

Directly declare, pay contractor tax, or other tax obligations except for contractor tax withheld and paid by the Vietnamese party according to tax management regulations, and submit the initial taxpayer registration dossier at the Tax Department where the head office is located.

(5) For taxpayers who are foreign suppliers without a permanent establishment in Vietnam as per point c, clause 2, Article 4 of Circular 86/2024/TT-BTC

If directly registering, perform the submission of the initial taxpayer registration dossier to the tax authority according to regulations in Article 76 of Circular No. 80/2021/TT-BTC and Decree 126/2020/ND-CP.

(6) For taxpayers who are withholding entities and organizations authorized by the tax authority to collect under points g, m clause 2, Article 4 of Circular 86/2024/TT-BTC, dossier taxpayer registration at the tax authority as follows:

- Entities withholding for and paying on behalf of foreign contractors and subcontractors submit taxpayer registration dossiers at the directly managing tax authority.

- Entities involved in business cooperation with individuals, managing organizations, are responsible for managing business cooperation contracts without establishing a separate legal entity dossier taxpayer registration 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 taxpayer registration dossiers at the directly managing tax authority.

- Entities authorized by the tax authority to collect submit taxpayer registration dossiers at the tax authority contracting for authorization.(7) For taxpayers specified at Point h, Clause 2, Article 4 of Circular 86/2024/TT-BTC

Submit the initial taxpayer registration dossier at the Tax Department where the headquarters is located, or at the Large Taxpayers Department if the taxpayer is assigned to be managed by the Large Taxpayers Department.

What are regulations on taxpayer registration dossier recept in Vietnam?

Based on Clause 2, Article 6 of Circular 86/2024/TT-BTC (effective from February 6, 2025) regulating the receipt of taxpayer registration dossiers as follows:

(1) For paper dossiers:

In the case of the taxpayer registration dossier submitted directly at the tax authority, the tax official checks the taxpayer registration dossier. If the dossier is complete according to the regulations, the tax official receives and stamps the receipt on the taxpayer registration dossier, clearly indicating the receipt date, the number of documents according to the list of documents, issues a receipt and provides an appointment for returning the results for dossiers requiring the tax authority to return results to the taxpayer, and the processing time for each type of dossier received. If the dossier is not complete according to regulations, the tax official does not receive it and guides the taxpayer to complete the dossier.

For taxpayer registration dossiers sent by postal service, the tax official stamps the receipt, records the date of receipt on the dossier, and notes the official correspondence number of the tax authority. If the dossier is not complete and requires explanation or additional information/documents, the tax authority notifies the taxpayer using form number 01/TB-BSTT-NNT in Appendix 2 issued with Decree 126/2020/ND-CP within 02 (two) working days from the date of receipt of the dossier.

(2) For electronic taxpayer registration dossiers: The receipt of the dossier is carried out according to the regulations in Article 13, Article 14 of Circular 19/2021/TT-BTC and Circular 46/2024/TT-BTC.