What are the 10 taxpayer registration form templates in the initial taxpayer registration dossier in Vietnam according to Circular 105?

What are the 10 taxpayer registration form templates in the initial taxpayer registration dossier in Vietnam according to Circular 105?

According to Circular 105/2020/TT-BTC, the 10 taxpayer registration form templates in the initial taxpayer registration dossier include:

(1) Taxpayer registration form according to Form No. 01-DK-TCT applicable to organizations

(2) Taxpayer registration form according to Form No. 02-DK-TCT applicable to dependent units, business locations directly generating tax obligations

(3) Taxpayer registration form according to Form No. 03-DK-TCT applicable to business households and individuals

(4) Taxpayer registration form according to Form No. 04-DK-TCT applicable to foreign contractors, foreign sub-contractors, joint venture management committees

(5) Taxpayer registration form according to Form No. 04.1-DK-TCT applicable to Vietnamese entities paying on behalf of foreign contractors, foreign sub-contractors, organizations cooperating in business with individuals, and organizations cooperating in business with other organizations

(6) Taxpayer registration form according to Form No. 05-DK-TCT applicable to individuals not engaged in business

(7) Aggregated taxpayer registration form for individuals with income from salaries according to Form No. 05-DK-TH-TCT applicable to income-paying agencies registering dependents with authorization

(8) Taxpayer registration form according to Form No. 06-DK-TCT applicable to diplomatic missions, consular offices, and representative offices of international organizations

(9) Taxpayer registration form according to Form No. 20-DK-TCT applicable to dependents of individuals with income from salaries and wages

(10) Aggregated taxpayer registration form for dependents of individuals with income from salaries and wages according to Form No. 20-DK-TH-TCT applicable to income-paying agencies registering dependents with authorization

What are 10 taxpayer registration form templates in the initial taxpayer registration dossier in Vietnam according to Circular 105? (Image from the Internet)

What is the deadline for the initial taxpayer registration?

Pursuant to Article 33 of the Law on Tax Administration 2019, the deadline for the initial taxpayer registration is as follows:

- Taxpayers registering tax along with business registration, cooperative registration, or business registration must adhere to the registration deadlines as stipulated by law for business registration, cooperative registration, or business registration.

- Taxpayers registering tax directly with the tax authority must complete the registration within 10 working days from:

+ The issuance date of the business household registration certificate, establishment and operation license, investment registration certificate, or establishment decision;

+ The commencement date of business activities for organizations not subject to business registration, or business households and individuals subject to business registration but not yet granted a business registration certificate;

+ The date obligations to withhold and pay taxes arise; organizations paying on behalf of individuals according to a business cooperation contract or document;

+ The date the contract for foreign contractor payments is signed for direct tax declarations with tax authorities; the signing date of oil and gas agreements;

+ The date personal income tax obligations arise;

+ The date the tax refund request arises;

+ The date other obligations to the state budget arise.

- Organizations and individuals paying income are responsible for registering tax on behalf of individuals with income no later than 10 working days from the date the tax obligation arises if the individual does not have a tax code; register tax on behalf of the dependents of taxpayers no later than 10 working days from the date the taxpayer registers a family deduction under the law if the dependents do not have a tax code.

Where is the initial taxpayer registration dossier submitted?

According to Article 32 of the Law on Tax Administration 2019, the place to submit the initial taxpayer registration dossier is as follows:

- Taxpayers registering tax along with business registration, cooperative registration, or business registration should submit the tax registration dossier at the same place where the business registration, cooperative registration, or business registration is submitted according to the law.

- Taxpayers registering tax directly with the tax authority should submit the taxpayer registration dossier as follows:

+ Organizations, business households, and business individuals submit their tax registration dossiers to the tax authority where the organization, business household, or business individual is headquartered;

+ Organizations and individuals responsible for withholding tax and paying on behalf of others should submit their tax registration dossiers to the tax authority directly managing them;

+ Households and individuals not engaged in business should submit the tax registration dossier to the tax authority where the taxable income arises, or where the household registration is filed, or where the temporary residence is registered, or where other obligations to the state budget arise.

- Individuals who authorize organizations or individuals paying income to register tax on their behalf and on behalf of their dependents should submit the tax registration dossier through the income-paying organization or individual. The income-paying organization or individual should compile and submit the tax registration dossier on behalf of the individuals to the tax authority managing them directly.