What is the Form 01-DK-TCT on tax registration application for organizations in Vietnam according to Circular 86?

What is the Form 01-DK-TCT on tax registration application for organizations in Vietnam according to Circular 86?

Based on section a.1 point a clause 1 Article 7 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the regulations are as follows:

Location for submission and initial tax registration application

The location for submission and the initial tax registration application for enterprises, cooperatives, and cooperative groups that register tax registration together with business registration under the one-stop-shop mechanism is the business registration application according to the provisions of law on business registration.

For organizations registering directly with the tax authority, the initial tax registration application is executed according to the regulations of 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 at points a, b, c, n, clause 2 Article 4 of this Circular

a) Economic organizations and dependent units (excluding cooperative groups) 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 independent unit or managing unit organization includes:

- tax registration application form number 01-DK-TCT issued with this Circular;

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

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

...

Thus, the tax registration application for organizations as an independent unit or managing unit is form number 01-DK-TCT issued in Appendix 2 attached to Circular 86/2024/TT-BTC

To be specific, form number 01-DK-TCT on tax registration application for organizations is as follows:

Form number 01-DK-TCT on tax registration application for organizations... Download

What is the Form 01-DK-TCT on tax registration application for organizations in Vietnam according to Circular 86? (Image from the Internet)

What are instructions for the tax registration application for organizations in Vietnam according to Circular 86?

According to Appendix 2 attached to Circular 86/2024/TT-BTC at form number 01-DK-TCT, the guidance for completing the tax registration application for organizations is as follows:

Taxpayers must tick one of the appropriate boxes before filling in the detailed information. To be specific:

- “Economic Organization”: Taxpayers following the regulations at point a Clause 1 Article 7 Circular 86/2024/TT-BTC select this indicator.

- “Other Organization”: Taxpayers following the regulations at point b clause 1 Article 7 Circular 86/2024/TT-BTC select this indicator.

- “Tax-exempt Organization”: Taxpayers following the regulations at clauses 2 and 3 Article 7 Circular 86/2024/TT-BTC select this indicator. The taxpayers only need to fill in the indicators: 1, 3, 4, 5, 9, 10, 11, 12, 13, 14, 15, 17.

- “Oil and Gas Contract”: Taxpayers following the regulations at clause 7 Article 7 Circular 86/2024/TT-BTC.

- “Foreign Organizations Trading at Border Markets, Border Gates”: Taxpayers who are organizations from countries with a land border with Vietnam, engaging in buying and selling, and exchanging goods at border markets, border gate markets, or economic zones at border gates of Vietnam follow the regulations at point a Clause 1 Article 7 Circular 86/2024/TT-BTC. When selecting, the legal representative must declare documents in accordance with Article 16 Decree No. 14/2018/ND-CP January 23, 2018 of the Government of Vietnam at indicator 14đ and corresponding economic type at indicator 10.

Detailed information to be filled includes:

1. Taxpayer Name: Clearly and fully capitalize the name of the organization according to the Establishment Decision or Establishment and Operation License or equivalent documents issued by competent authorities (for Vietnamese organizations) or Business Registration Certificate (for organizations from countries with land borders engaged in trading goods in Vietnam’s border markets, border gate markets, economic zones at border gates).

2. Tax Agent Information: Provide full details of the tax agent in case the tax agent contracts with the taxpayer to carry out tax registration procedures on behalf of the taxpayer according to the Law on Tax Administration.

3. Main headquarters address: Specify the house number, alley, lane, street/road, hamlet/group/village, ward/commune/commune-level town, district/district-level town/city under the province, province/city of the taxpayer, phone number, Fax number (if applicable), clearly state area code - phone number/Fax number according to address information after:

- The main office address of the taxpayer is an organization.

- Business location address at border gate markets for taxpayers who are organizations from countries with a land border with Vietnam.

- Location address of oil and gas exploration and extraction for oil and gas contracts.

- Taxpayers must accurately and completely declare email information. This email address is used as an electronic transaction account with the tax authority for electronic tax registration files.

4. Tax notification address: If the taxpayer is an organization that has a different tax notification address from the main headquarters address at indicator 3 above, clearly state the tax notification address for the tax authority to contact.

5. Establishment Decision:

- For taxpayers who are organized with an establishment decision: Clearly state the decision number, decision issue date, and the decision-issuing agency.

- For Oil and Gas Contracts: Clearly state the contract number, date of contract signing, leaving the decision-issuing agency blank.

6. Business Registration Certificate/Establishment and Operation License or equivalent documents issued by competent authorities: Clearly record the number, the issue date, and the issuing authority of the Business Registration Certificate from countries with a land border with Vietnam (for taxpayers who are organizations from countries with a land border with Vietnam engaged in trading goods at border markets), Establishment and Operation License, or equivalent license issued by competent authorities (for taxpayers who are organizations from Vietnam).

Exclusive of "issuing agency" info in the Business Registration Certificate: state the name of the bordering country with Vietnam that issued the Business Registration Certificate (Laos, Cambodia, China).

7. Main business sector: Indicate based on the business sector on the Establishment and Operation License or equivalent license issued by competent authorities (for taxpayers who are organizations from Vietnam) and Business Registration Certificate (for taxpayers who are organizations from countries with a land border with Vietnam engaged in trading goods at border markets).

Note: Only indicate one main actual business sector.

8. Charter Capital:

- For taxpayers of the type Limited Liability Company, Joint Stock Company, Partnership Company: Record according to the charter capital on the Establishment and Operation License or equivalent license issued by competent authorities or capital source on the Establishment Decision (clearly stating the currency type, classifying the source of capital according to the owner, the proportion of each capital source in the total capital).

- For taxpayers of the private enterprise type: Record according to the investment capital on the Establishment and Operation License or equivalent license issued by competent authorities (clearly stating the currency type).

- For taxpayers who are organizations from countries with a land border and other organizations: If there is capital on the Establishment Decision, Business Registration Certificate, etc., record it, otherwise leave this information blank.

9. Start Date of Operations: Declare the date the taxpayer commenced actual operations if it is different from the tax code issuance date.

10. Economic Type: Mark an X in one of the corresponding boxes.

11. Accounting method for business results: Mark an X in one of the two boxes "Independent" or "Dependent". If ticking "Independent", also tick "With consolidated financial statements" if obligated to prepare and submit consolidated financial statements to the tax authority as per regulation.

12. Fiscal Year: Clearly state from the first month, the first day of the accounting period to the last month, the last day of the accounting period according to the calendar year or fiscal year of the taxpayer.

13. Information on the immediate superior unit of the taxpayer (if any): Clearly state the name, tax code of the immediate superior unit managing the taxpayer organization; in the case of a taxpayer being a subsidiary within a Corporation, Group, state the name, tax code of the Corporation, Group.

14. Information on the legal representative/head of the private enterprise/head of the organization: Declare detailed information of the legal representative/head of the taxpayer organization (for economic organizations and other organizations excluding private enterprises) or information on the head of the private enterprise. If the legal representative/head of the private enterprise/head of the organization is Vietnamese, fill in the personal identification number in indicator 14d and do not need to declare indicator 14đ, 14e. The tax authority automatically integrates the residential address and current address info of individuals from the National Population Database into indicator 14đ, 14e.

15. VAT Calculation Method: Mark an X in the corresponding box of this indicator.

16. Information on related units:

- If the taxpayer has subsidiaries, member companies, mark an X in the box “Has subsidiaries, member companies”, then must declare into the “List of subsidiaries, member companies” form number BK01-DK-TCT.

- If the taxpayer has dependent units, mark an X in the box “Has dependent units”, then must declare into the “List of dependent units” form number BK02-DK-TCT.

- If the taxpayer has business locations or dependent warehouses without business functions, mark an X in the box “Has business location, dependent warehouse”, then must declare into the “List of business locations” form number BK03-DK-TCT.

- If the taxpayer has contracts with foreign contractors, subcontractors, mark an X in the box “Has contracts with foreign contractors, subcontractors”, then must declare into the “List of foreign contractors; subcontractors” form number BK04-DK-TCT.

- If the taxpayer has oil and gas contractors, oil investors, mark an X in the box “Has oil and gas contractors, oil investors”, then must declare into the “List of oil and gas contractors, oil investors” form number BK05-DK-TCT (for oil and gas contracts).

17. Other Information: Clearly state the full name, personal identification number (for Vietnamese nationals) or individual tax code (for foreigners), contact phone number, email of the General Director or Director, Chief Accountant, or responsible accountant of the taxpayer as per legal requirements.

18. Status Before the Organization is Reorganized (if any): If the taxpayer is an organization registering taxpayer due to split/merge, or converting from a dependent unit to an independent unit, mark an X in one of the corresponding boxes of this indicator and must clearly state the previously issued tax code of split, merged organizations, or converted dependent units.

19. Part where the taxpayer or the lawful representative of the taxpayer signs and records their name: The taxpayer or legal representative of the taxpayer must sign and record their name in this section.

20. Taxpayer Seal:

In the case of tax registration at the time of having a seal, it is required to seal this section (except for submitting the application by electronic means). If the taxpayer does not have the seal at the time of tax registration, they are not yet required to seal the tax registration application. Upon receiving the result, the taxpayer must supplement the tax authority with a seal.

If the taxpayer belongs to a registration category regulated at point d clause 2 Article 4 of Circular 86/2024/TT-BTC without a seal, sealing this section is not required.

21. Tax Agency Employee: In case of tax agency declaring on behalf of the taxpayer, fill in this information.

Whcih entities are taxpayers in Vietnam?

According to clause 1 Article 2 Law on Tax Administration 2019, the taxpayers include the following subjects:

- Organizations, households, business households, and individuals paying taxes according to the provisions of tax law.

- Organizations, households, business households, and individuals paying other revenue amounts to the state budget.

- Organizations and individuals withholding taxes.