What are procedures for initial taxpayer registration for foreign diplomatic missions eligible for VAT refund under diplomatic immunity provisions in Vietnam?

Procedures for initial taxpayer registration for foreign diplomatic missions eligible for VAT refund under diplomatic immunity provisions in Vietnam

Based on Subsection 4, Section 2, Part 2 of the Administrative Procedures issued with Decision 2589/QD-BTC in 2021, the steps for initial taxpayer registration for foreign diplomatic missions eligible for VAT refund under diplomatic immunity provisions are as follows:

- Step 1: Within 10 working days from the date the refund request arises, organizations or individuals eligible for VAT refund must submit a dossier to the Tax Department where the organization is headquartered or where the individual has a permanent address in Vietnam.

+ For cases of electronic taxpayer registration dossier: The taxpayer accesses the electronic portal chosen by the taxpayer (the General Department of Taxation’s portal, the competent state agency’s portal, including the National Public Service Portal, Ministry-level, or Provincial-level Public Service portals under the single-window and interconnected single-window mechanism in resolving administrative procedures, which have been connected with the General Department of Taxation’s portal/the portal of the T-VAN service provider) to declare the form, attach the electronic dossier (if any), digitally sign, and submit to the tax authority through the chosen electronic portal;

taxpayer submits the dossier (taxpayer registration dossier concurrently with the business registration dossier under the interconnected single-window mechanism) to the competent state managing agency as stipulated. The competent state managing agency transmits the received information of the taxpayer’s dossier to the tax authority via the General Department of Taxation’s electronic portal.

- Step 2: Tax authority receives:

+ For paper taxpayer registration dossiers:

++ In case the dossier is directly submitted at the tax authority: The tax official receives and stamps the receipt on the taxpayer registration dossier, recording the date of receipt, the quantity of documents as per the list of documents in the case of the taxpayer registration dossier directly submitted at the tax authority. The tax official issues an appointment slip indicating the date for result retrieval and the processing time of the submitted dossier;
++ In case the taxpayer registration dossier is mailed: The tax official stamps the receipt, records the date of receipt on the dossier, and logs the tax authority’s document number;The tax official checks the taxpayer registration dossier. If the dossier is incomplete and requires further explanation or additional documents, the tax authority notifies the taxpayer using Form 01/TB-BSTT-taxpayer in Appendix 2 issued with [Decree 126/2020/ND-CP](https://lawnet.vn/vb/Nghi-dinh-126-2020-ND-CP-huong-dan-Luat-Quan-ly-thue-6F435.html) within 2 working days from the date of receipt of the dossier.

+ For cases of electronic taxpayer registration dossier:

The tax authority receives the dossier through the General Department of Taxation’s electronic portal, checks, and processes the dossier via the tax authority’s electronic data processing system:
++ Receiving the dossier: The General Department of Taxation’s electronic portal sends a notification confirming that the taxpayer has submitted the dossier to the chosen electronic portal (General Department of Taxation’s portal/the competent state agency’s portal or the T-VAN service provider’s portal) within 15 minutes from receiving the taxpayer’s electronic registration dossier;
++ Checking and processing the dossier: The tax authority checks and processes the taxpayer’s dossier according to the tax registration regulations and provides the results through the chosen electronic portal where the taxpayer submitted the dossier:  
+++ If the dossier is complete and valid as per the regulation: The tax authority sends the processed results to the electronic portal where the taxpayer submitted the dossier within the stipulated time frame stated in [Circular 105/2020/TT-BTC](https://lawnet.vn/vb/Thong-tu-105-2020-TT-BTC-huong-dan-dang-ky-thue-702A9.html);  
+++ If the dossier is incomplete or invalid as per the regulation, the tax authority sends a notification of non-acceptance via the electronic portal where the taxpayer submitted the dossier within 2 working days from the date recorded on the dossier receipt notification.

Procedures for initial taxpayer registration for foreign diplomatic missions eligible for VAT refund under diplomatic immunity provisions in Vietnam (Image from the Internet)

How can foreign diplomatic missions eligible for VAT refund under diplomatic immunity provisions complete their initial taxpayer registration in Vietnam?

Based on Subsection 4, Section 2, Part 2 of the Administrative Procedures issued with Decision 2589/QD-BTC in 2021, foreign diplomatic missions eligible for VAT refund under diplomatic immunity provisions can complete their initial taxpayer registration through the following methods:

+ Submitting directly at the headquarters of the Tax Authority;

+ Mailing through the postal system;

+ Or by electronic means through the General Department of Taxation's electronic portal, or the competent state agency's portal, including the National Public Service Portal, Ministry-level, or Provincial-level Public Service portals under the single-window and interconnected single-window mechanism in resolving administrative procedures, which have been connected with the General Department of Taxation’s portal, or the portal of the T-VAN service provider.

Where to download the initial taxpayer registration form for foreign diplomatic missions in Vietnam?

The initial taxpayer registration form for foreign diplomatic missions is Form 06-DK-TCT issued together with Circular 105/2020/TT-BTC:

>> Download the initial taxpayer registration form for foreign diplomatic missions: Download