What does the initial tax registration application for public service providers in Vietnam include according to Circular 86?

What does the initial tax registration application for public service providers in Vietnam include according to Circular 86?

Based on point a.1 clause 1 Article 7 of Circular 86/2024/TT-BTC, the regulations state:

Location for Submission and Initial tax registration application

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The location for submission and initial tax registration application for organizations directly registering with the tax authority is carried out according to the provisions in clause 2 Article 31; clause 2 Article 32 of the Law on Tax Administration and the following regulations:

1. For taxpayers who are organizations stipulated in points a, b, c, n clause 2 Article 4 of this Circular

a) Economic organizations and dependent units (excluding partnerships) stipulated in points a, b clause 2 Article 4 of this Circular submit the initial tax registration application at the Tax Department where their headquarters are located.

a.1) The tax registration application for an organization that is an independent unit or governing unit includes:

- Taxpayer registration declaration form number 01-DK-TCT issued together with this Circular;

- List of subsidiaries, member companies form number BK01-DK-TCT issued together with this Circular (if applicable);

- List of dependent units form number BK02-DK-TCT issued together with this Circular (if applicable);

- List of business locations form number BK03-DK-TCT issued together with this Circular (if applicable);

- List of foreign contractors, foreign subcontractors form number BK04-DK-TCT issued together with this Circular (if applicable);

- List of petroleum contractors, investors form number BK05-DK-TCT issued together with this Circular (if applicable);

- List of organizational or individual capital contributions form number 06-DK-TCT issued together with this Circular (if applicable);

- Copy of Incorporation License, or Establishment Decision, or equivalent document issued by a competent authority, or Business Registration Certificate in accordance with the law of a bordering nation (for organizations of a land-border nation with Vietnam conducting purchase, sale, and exchange of goods at border markets, border gates, and economic zones of Vietnam).

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Therefore, the initial tax registration application for public service providers includes:

- Taxpayer registration declaration form number 01-DK-TCT issued with Circular 86/2024/TT-BTC;

- List of business locations form number BK03-DK-TCT issued with Circular 86/2024/TT-BTC (if applicable);

- List of organizational or individual capital contributions form number 06-DK-TCT issued with Circular 86/2024/TT-BTC (if applicable);

- Copy of the Incorporation License, Establishment Decision, or equivalent document issued by the competent authority.

Where is the location to submit Initial tax registration application for public service providers in Vietnam according to Circular 86?

Based on point a.1 clause 1 Article 7 of Circular 86/2024/TT-BTC, the regulation is as follows:

Location for Submission and Initial tax registration application

...

The location for submission and initial tax registration application for organizations directly registering with the tax authority is carried out according to the provisions in clause 2 Article 31; clause 2 Article 32 of the Law on Tax Administration and the following regulations:

1. For taxpayers who are organizations stipulated in points a, b, c, n clause 2 Article 4 of this Circular

a) Economic organizations and dependent units (excluding partnerships) stipulated at points a, b clause 2 Article 4 of this Circular submit the initial tax registration application at the Tax Department where their headquarters are located.

a.1) The tax registration application for an organization that is an independent unit or governing unit includes:

...

Thus, public service providers submit their initial tax registration application at the Tax Department where their headquarters are located.

What does the initial tax registration application for public service providers in Vietnam include according to Circular 86? (Image from the Internet)

What are regulations on receipt of initial tax registration application for public service providers in Vietnam?

Based on clause 1 Article 6 of Circular 86/2024/TT-BTC, the regulation on how tax authorities receive initial tax registration application for public service providers is as follows:

- For paper documentation:

+ In cases where the tax registration application is submitted directly at the tax authority, the tax official checks the tax registration application. If the documentation is complete according to regulations, the tax official receives it and stamps the receipt on the tax registration application, clearly noting the date received and the number of documents according to the checklist; drafts a receipt and schedules the return of results for documents that require the tax authority to return results to the taxpayer, with deadlines for processing each type of received documentation.

For incomplete documentation according to regulations, the tax official does not accept it and guides the taxpayer in completing the documentation.

+ In cases where tax registration application is sent via postal services, the tax official stamps the receipt, notes the date received on the documents, and registers it in the tax authority’s logbook.

For incomplete documentation requiring explanation or additional information and documents, the tax authority notifies the taxpayer using form number 01/TB-BSTT-NNT in Annex II issued together with Decree 126/2020/ND-CP within 02 (two) working days from the date of receipt of the documentation.

- For electronic tax registration application: The reception of documentation is carried out following the regulations in Article 13 of Circular 19/2021/TT-BTC amended by clause 2 Article 1 of Circular 46/2024/TT-BTC and Article 14 of Circular 19/2021/TT-BTC.