What does the dossier to confirm the information of the taxpayer who is a resident of Vietnam include?

What does the dossier to confirm the information of the taxpayer who is a resident of Vietnam include?

Pursuant to subsection 2 of Part 2 of the administrative procedures promulgated attached to Decision 2780/QD-BTC in 2023, the dossier to confirm the information of the taxpayer who is a resident of Vietnam comprises:

- For taxpayers:

+ An application for the confirmation of taxpayer who is a resident of Vietnam using Form 06/HTQT issued with Circular 80/2021/TT-BTC of the Ministry of Finance dated September 29, 2021;

+ A power of attorney (in case the taxpayer authorizes a legal representative to implement tax conventions) to the provincial or municipal tax department where taxpayer registration is conducted.

- For non-tax filing and paying entities:

+ An application for the confirmation of taxpayer who is a resident of Vietnam using Form 06/HTQT issued with Circular 80/2021/TT-BTC of the Ministry of Finance dated September 29, 2021;

+ Confirmation from the managing agency or the organization's registration certificate;

+ Confirmation from the income-paying agency (if any). If this confirmation is not available, the applicant must self-declare in the application form and bear legal responsibility;

+ A power of attorney in case the taxpayer authorizes a legal representative to implement tax conventions.

- Quantity of the dossier: 01 set

What does the dossier to confirm the information of the taxpayer who is a resident of Vietnam include? (Image from the Internet)

What is the procedure to confirm the information of the taxpayer who is a resident of Vietnam?

Pursuant to subsection 2 of Part 2 of the administrative procedures promulgated attached to Decision 2780/QD-BTC in 2023 regulations on the procedure to confirm the information of the taxpayer who is a resident of Vietnam are as follows:

- Procedure of implementation:

+ Step 1: Organizations and individuals requesting verification as tax residents of Vietnam in accordance with tax agreements prepare and submit the application dossier to the Department of Taxation where taxpayer registration is conducted.

+ Step 2: The tax authority receives the dossier:

++ In case the dossier is submitted directly at the tax authority or sent by post: the tax authority receives, processes the dossier, and returns the results based on the regulations.
++ In case the dossier is submitted through electronic transactions to the tax authority, the receipt, verification, acceptance, and processing of the dossier are conducted through the electronic data processing system of the tax authority.

- Methods of implementation:

+ Submit directly at the tax authority's office;

+ Or send via postal service;

+ Or submit electronically through the tax authority's electronic transaction portal.

What are the responsibilities of taxpayers in Vietnam?

According to the Tax Administration Law 2019, taxpayers have the following responsibilities:

- Perform taxpayer registration and use the tax identification number as prescribed by law.

- Declare taxes accurately, honestly, fully, and submit tax dossiers on time; bear legal responsibility for the accuracy, honesty, and completeness of the tax dossiers.

- Pay taxes, late payment fines, and penalties fully, on time, and at the correct location.

- Comply with accounting, statistical policies, and manage and use invoices, documents as prescribed by law.

- Accurately, honestly, and fully record the taxable transactions, deduct tax, and declare tax information.

- Issue and deliver invoices and documents to purchasers in the correct quantity, type, and value when selling goods and providing services in accordance with the law.

- Provide accurate, complete, and timely information and documents related to tax obligations, including information on investments; account numbers and transaction details of accounts opened at commercial banks or other credit institutions; explain tax calculations, declarations, and payments as requested by the tax authority.

- Comply with decisions, notices, and requests from tax authorities and tax officials as prescribed by law.

- Be responsible for fulfilling tax obligations as prescribed by law in the case where legal representatives or authorized representatives handle tax procedures incorrectly.

- Taxpayers conducting business activities in areas with information technology infrastructure must declare, pay taxes, and conduct transactions with tax authorities via electronic means as prescribed by law.

- Based on actual conditions and the availability of information technology, the Government of Vietnam shall detail provisions for taxpayers not to submit certain documents in tax filing, payment, refund, and other tax dossiers when these documents are already available to state management agencies.

- Establish, manage, and operate technical infrastructure systems to ensure the implementation of electronic transactions with tax authorities, apply information connectivity related to tax obligations with tax authorities.

- Taxpayers with related party transactions must prepare, store, declare, and provide dossiers of information about the taxpayer and related parties, including information on related parties residing in countries or territories outside of Vietnam, in accordance with regulations from the Government of Vietnam.