What are the latest tax registration application forms in Vietnam according to Circular 86 2024?

What are the latest tax registration application forms in Vietnam according to Circular 86 2024?

On December 23, 2024, the Minister of Finance issued Circular 86/2024/TT-BTC regulating tax registration. This Circular will replace Circular 105/2020/TT-BTC, effective from February 6, 2025.

Below is a compilation of the latest tax registration application forms according to Circular 86 2024, specifically:

Mau 01-DK-TCT: tax registration form for organizations

Mau 02-DK-TCT: tax registration form for dependent units, business locations with direct tax obligations

Mau 03-DK-TCT: tax registration form for households and individual businesses

Mau 04-DK-TCT: tax registration form for foreign contractors, foreign sub-contractors / Joint Operating Company (JOC)

Mau 04.1-DK-TCT: tax registration form for organizations and individuals who deduct and pay tax on behalf of foreign contractors, foreign sub-contractors, foreign suppliers; organizations cooperating with individuals, organizations in business

Mau 04.4-DK-TCT: tax registration form for tax-collecting authorized organizations

Mau 05-DK-TCT: tax registration form for non-business individuals engaging directly in tax registration

Mau 05-DK-TH-TCT: Consolidated tax registration form for individuals with income from wages and salaries (Used by the income-paying agency to register for individuals upon authorization)

Mau 06-DK-TCT: tax registration form for diplomatic missions, consular offices, and representative offices of international organizations

Mau 20-DK-TCT: tax registration form for dependents of individuals with income from wages and salaries

Mau 20-DK-TH-TCT: Consolidated tax registration form for dependents of individuals with income from wages and salaries (Used by the income-paying agency to register for dependents upon authorization)

What are the latest tax registration application forms in Vietnam according to Circular 86 2024? (Image from the Internet)

Which entities are required to register tax directly with the tax authorities in Vietnam according to Circular 86 2024?

Specifically, according to Clause 2, Article 4 of Circular 86/2024/TT-BTC, taxpayers belonging to the group eligible for tax registration directly with tax authorities in Vietnam include:

(i) Enterprises engaged in specialized sectors that are not required to register as an enterprise through the business registration office according to specialized laws (hereafter referred to as Economic Organizations).

(ii) Public service units, economic organizations of the armed forces, economic organizations of political, socio-political, social, social-professional organizations operating commercially as stipulated by law but not required to register as an enterprise through the business registration office; organizations from countries sharing land borders with Vietnam that engage in buying, selling, exchanging goods at border markets, border-gate markets, markets in economic border zones; representative offices of foreign organizations in Vietnam; cooperatives formed and operated under Decree 77/2019/ND-CP but not required to register through the business registration office per Clause 2, Article 107 of Law on Cooperatives 2023 (hereafter referred to as Economic Organizations).

(iii) Organizations established by authorized agencies without production or business activities but incurring obligations with the state budget (hereafter referred to as Other Organizations).

(iv) Foreign and Vietnamese organizations and individuals using humanitarian aid, non-refundable aid from abroad to purchase goods and services with value-added tax in Vietnam for non-refundable aid, humanitarian aid; diplomatic missions, consular offices, and representative offices of international organizations in Vietnam eligible for VAT refund in cases of enjoying diplomatic privilege; ODA project owners eligible for VAT refund, representative offices of ODA project sponsors, organizations designated by foreign sponsors to manage ODA programs or projects (hereafter referred to as Other Organizations).

(v) Foreign organizations not having legal status in Vietnam, foreign individuals engaged in independent business in Vietnam in compliance with Vietnamese law, earning income or tax obligations arising in Vietnam (hereafter referred to as Foreign Contractors, Foreign Sub-contractors).

(vi) Foreign suppliers without permanent establishments in Vietnam and foreign individuals not residing in Vietnam who engage in e-commerce, digital platform-based business, and other services with organizations and individuals in Vietnam (hereafter referred to as Foreign Suppliers).

(vii) Enterprises, organizations, individuals responsible for deduction and tax payment on behalf of other taxpayers must declare and determine separate tax obligations from the taxpayer as stipulated by tax management law (excluding income-paying agencies deducting, paying personal income tax); commercial banks, intermediary payment service providers, or organizations and individuals authorized by the foreign provider responsible for declaring, deducting, and paying tax on behalf of the foreign provider (hereafter referred to as Withholding Organizations, Individuals). Income-paying organizations, when deducting and paying personal income tax, use the issued taxpayer identification number to declare and pay the deducted personal income tax.

(viii) Operators, joint operating companies, joint ventures, organizations assigned by the Government of Vietnam to receive Vietnam's share from oil and gas fields in overlapping areas, contractors, investors participating in petroleum contracts, parent companies - Vietnam National Oil and Gas Group representing the host country, receiving the profit share from petroleum contracts.

(ix) Households, individuals engaged in the production and trade of goods and services as stipulated by law but not required to register as a household business through the business registration office as per the Government of Vietnam's regulation on household businesses; individual businesses in countries sharing land borders with Vietnam engaging in buying, selling, exchanging goods at border markets, border-gate markets, markets in economic border zones.

(x) Individuals with income subject to personal income tax (excluding individual businesses).

(xi) Individuals considered dependents as stipulated by personal income tax law.

(xii) Organizations and individuals commissioned by tax agencies for tax collection.

(xiii) Other organizations, households, and individuals with obligations to the state budget.

When is the deadline for first-time tax registration in Vietnam?

According to Article 33 of the Law on Tax Administration 2019, the deadline for first-time tax registration is as follows:

- Taxpayers registering for tax registration simultaneously with enterprise registration, cooperative registration, or business registration, the deadline for tax registration is the same as the deadline for enterprise, cooperative, or business registration as stipulated by law.

- Taxpayers registering directly with tax authorities in Vietnam, the deadline for tax registration is 10 working days from the following dates:

+ Being issued a business registration certificate, establishment and operation license, investment registration certificate, establishment decision;

+ Commencing business operations for organizations not required to register for business or for household businesses, individual businesses required to register for business but not yet granted a business registration certificate;

+ The arising of tax withholding and payment obligations on behalf of other individuals based on contracts or business cooperation agreements;

+ Signing contracts for contracted projects for foreign contractors or subcontractors directly declaring and paying taxes with tax authorities in Vietnam; signing contracts or agreements for petroleum contracts;

+ The emergence of personal income tax obligations;

+ The occurrence of a tax refund request;

+ Other obligations arise with the state budget.

- Organizations and individuals responsible for paying income must register tax registration on behalf of individuals with income no later than 10 working days from the date tax obligations arise, in cases where the individual has not yet been issued a tax code; register tax registration on behalf of the taxpayer's dependents no later than 10 working days from the date the taxpayer registers for family relief according to law in cases where the dependent has not yet been issued a tax code.