What are procedures for recept of tax registration applications in Vietnam from February 6, 2025?

What are procedures for recept of tax registration applications in Vietnam from February 6, 2025?

Based on Clause 2, Article 6 of Circular 86/2024/TT-BTC (document effective from February 6, 2025) which prescribes the recept of tax registration applications as follows:

(1) For paper dossiers:

If the tax registration application is submitted directly to the tax authority, the tax official checks the registration dossier. If the dossier is complete as per the regulations, the tax official accepts it and stamps the date of receipt on the dossier, clearly noting the date of receipt, the number of documents according to the list of dossier categories, issues a receipt slip, and schedules a date for returning results for dossiers that require the tax agency to return results to the taxpayer, and specifies the processing time for each received dossier. If the dossier is not complete as per the regulations, the tax official will not accept it and will guide the taxpayer to complete the dossier.

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

(2) For electronic tax registration applications: The recept of the dossier is carried out in accordance with the provisions of Articles 13 and 14 of Circular 19/2021/TT-BTC and Circular 46/2024/TT-BTC.

What are procedures for recept of tax registration applications in Vietnam from February 6, 2025? (Image from Internet)

Vietnam: What does the tax registration application include?

Based on Clause 1, Article 6 of Circular 86/2024/TT-BTC (document effective from February 6, 2025), the tax registration application includes types such as:

- Initial tax registration application.

- Dossier for changes in tax registration information.

- Notification of temporary cessation of operations or business, or resumption of operations after temporary cessation of operations or business before the deadline; dossier for termination of tax code effectiveness.

- Dossier for tax code reinstatement as received in accordance with Clause 2, Clause 3, Article 41 of the Tax Administration Law 2019.

Which entities are the subjects of tax registration in Vietnam under the new regulations?

Based on Article 4 of Circular 86/2024/TT-BTC (document effective from February 6, 2025), the subjects of tax registration include:

(1) Taxpayers subject to tax registration through the one-stop-shop mechanism as stipulated at Point a, Clause 1, Article 30 of the Tax Administration Law 2019;

(2) Taxpayers subject to direct tax registration with tax authorities as prescribed at Point b, Clause 1, Article 30 of the Tax Administration Law 2019.

In which, taxpayers subject to direct tax registration with tax authorities include:

- Enterprises operating in specialized fields that do not have to register businesses through business registration agencies under specialized legal provisions (hereinafter referred to as Economic Organizations).

- Public service units, economic organizations of the armed forces, economic organizations of political organizations, socio-political organizations, social organizations, social-professional organizations conducting business under legal regulations but not required to register businesses through business registration agencies; organizations from countries sharing land borders with Vietnam that conduct trade, exchange goods at border markets, border gates, border economic zones; representative offices of foreign organizations in Vietnam; cooperative groups formed and operating under Decree 77/2019/ND-CP dated October 10, 2019, by the Government of Vietnam on cooperative groups but not required to register business through business registration agencies as stipulated in Clause 2, Article 107 of the Cooperative Law 2023 (hereinafter referred to as Economic Organizations).

- Organizations established by competent authorities without production, business activities but generating obligations to the state budget (hereinafter referred to as Other Organizations).

- Foreign organizations and individuals in Vietnam using humanitarian aid, non-refundable aid from abroad to purchase goods, services subject to value-added tax in Vietnam for non-refundable aid, humanitarian aid; diplomatic representative offices, consular offices, and representative offices of international organizations in Vietnam entitled to value-added tax refunds for subjects enjoying diplomatic immunity;

ODA project owners who are entitled to value-added tax refunds, ODA project sponsors' representative offices, organizations appointed by foreign sponsors to manage non-refundable ODA programs, projects (hereinafter referred to as Other Organizations).

- Foreign organizations without legal entities in Vietnam, foreign individuals practicing independent business in Vietnam complying with Vietnamese law having income arising in Vietnam or tax obligations arising in Vietnam (hereinafter referred to as Foreign Contractors, foreign subcontractors).

- Overseas suppliers not having a permanent establishment in Vietnam, non-resident foreign individuals doing e-commerce business, doing business on digital platforms and other services with organizations, individuals in Vietnam (hereinafter referred to as Overseas Suppliers).

- Enterprises, organizations, individuals responsible for withholding and paying taxes on behalf of other taxpayers must declare and determine separate tax obligations compared to the taxpayer's obligations according to the law on tax administration (except for agencies paying income when withholding, submitting personal income tax on behalf of others); Commercial banks, payment intermediary service providers or organizations, individuals authorized by overseas suppliers must declare, withhold and pay taxes on behalf of overseas suppliers (hereinafter referred to as Organizations, individuals withholding submitting on behalf).

- Organizations disbursing income when withholding, submitting personal income tax on behalf use the granted tax code to declare, submit withheld personal income tax.

- Operators, joint operating companies, joint venture businesses, organizations assigned by the Government of Vietnam to receive Vietnam's allocated share from oil and gas fields in overlapping zones, contractors, investors joining petroleum contracts, parent company - Vietnam National Oil and Gas Group representing the host country receiving the profit share from petroleum contracts.

- Households, individuals engaged in the production, business activities of goods and services in accordance with law but not required to register as business households through business registration agencies as per Government regulations on business households; individuals doing business from countries sharing a land border with Vietnam engaged in trade, goods exchange activities at border markets, border gates, border economic zones.

- Individuals with income subject to personal income tax (excluding business individuals).

- Individuals considered dependents under the law on personal income tax.

- Organizations, individuals assigned by tax authorities to collect.

- Organizations, households, and other individuals with obligations to the state budget.