What is the Form for Power of Attorney for Taxpayer Registration in Vietnam from February 6, 2025 (Form No. 41/UQ-DKT)?
What is the Form for Power of Attorney for Taxpayer Registration in Vietnam from February 6, 2025 (Form No. 41/UQ-DKT)?
The Minister of Finance issued Circular 86/2024/TT-BTC on December 23, 2024, regulating taxpayer registration, effective from February 6, 2025. This Circular will replace Circular 105/2020/TT-BTC.
The Form for the Power of Attorney for taxpayer registration applicable from February 6, 2025, is Form No. 41/UQ-DKT in Appendix II issued with Circular 86/2024/TT-BTC.
Tải về >>> Form for Power of Attorney for Taxpayer Registration (Form No. 41/UQ-DKT)
Where to submit the initial taxpayer registration application in Vietnam?
Pursuant to Article 32 of the Tax Administration Law 2019, the location to submit the initial taxpayer registration application is stipulated as follows:
- Taxpayers registering for taxpayer registration along with enterprise registration, cooperative registration, or business registration shall submit the taxpayer registration application at the location for submitting the enterprise, cooperative, or business registration applications according to legal regulations.
- Taxpayers registering directly with the tax authority shall submit the taxpayer registration application at the following locations:
+ Organizations, business households, and individual businesses submit the taxpayer registration application at the tax authority where they have their headquarters;
+ Organizations and individuals responsible for withholding and paying taxes on behalf of others submit the taxpayer registration application at the tax authority directly managing them;
+ Households and individuals not engaged in business submit the taxpayer registration application at the tax authority where taxable income arises, where their permanent residence is registered, or where their temporary residence is registered, or where obligations to the state budget arise.
- Individuals who authorize organizations or individuals to pay their income shall register for taxpayer registration on their behalf and for their dependents through those organizations or individuals. Organizations or individuals paying income have the responsibility to compile and submit the taxpayer registration application on behalf of the individuals to the tax authority directly managing those organizations or individuals.
Furthermore, the initial taxpayer registration application as specified in Article 31 of the Tax Administration Law 2019 includes:
(i) For taxpayers registering along with enterprise, cooperative, or business registration, the taxpayer registration application consists of the enterprise, cooperative, or business registration application as prescribed by law.
(ii) For organizational taxpayers registering directly with the tax authority, the taxpayer registration application includes:
- Taxpayer registration declaration;
- A copy of the establishment and operation license, establishment decision, investment registration certificate, or other equivalent document, granted by the competent authority and valid;
- Other related documents.
(iii) For family household taxpayers, business households, and individual taxpayers registering directly with the tax authority, the taxpayer registration application includes:
- Taxpayer registration declaration or tax declaration;
- A copy of the identity card, a copy of the citizen identification card, or a copy of the passport;
- Other related documents.
What is the Form for Power of Attorney for Taxpayer Registration in Vietnam from February 6, 2025 (Form No. 41/UQ-DKT)? (Image from the Internet)
What is the deadline for initial taxpayer registration in Vietnam?
According to Article 33 of the Tax Administration Law 2019, the deadline for the initial taxpayer registration is stipulated as follows:
- Taxpayers registering for taxpayer registration along with enterprise registration, cooperative registration, or business registration shall have the deadline for taxpayer registration aligned with the deadline for enterprise, cooperative, or business registration as prescribed by law.
- Taxpayers registering directly with the tax authority shall adhere to a registration deadline of 10 working days from the following dates:
+ The issuance of the business registration certificate, establishment and operation license, investment registration certificate, or establishment decision;
+ Commencement of business operations for organizations not subject to business registration or business households and individual businesses subject to business registration but not yet granted a business registration certificate;
+ Emergence of the responsibility for tax deduction and payment on behalf of others; organizations paying on behalf of individuals according to business cooperation contracts or agreements;
+ Signing of contracts for foreign contractors, subcontractors declaring taxes directly with tax authorities; signing of contracts or agreements in the oil and gas sector;
+ Occurrence of personal income tax obligations;
+ Occurrence of claims for tax refunds;
+ Emergence of other obligations with the state budget.
- Organizations or individuals paying income are responsible for registering for taxpayer registration on behalf of individuals with income no later than 10 working days from the date of tax obligation arising if the individual does not have a tax identification number; registering on behalf of the dependents of the taxpayer no later than 10 working days from the date the taxpayer registers for family circumstance deduction as prescribed by law in cases where the dependents do not have a tax identification number.
