What is the guidance for filling out Form 02-DK-TCT - taxpayer registration application in Vietnam under the latest Circular 86 of 2025?

What is the guidance for filling out Form 02-DK-TCT - taxpayer registration application in Vietnam under the latest Circular 86 of 2025?

Based on sub-clause a.2, point a, clause 1, Article 7 of Circular 86/2024/TT-BTC (which is effective from February 6, 2025), Form No. 02-DK-TCT is issued in Appendix 2 attached to Circular 86/2024/TT-BTC as the taxpayer registration application for dependent units, business locations that directly generate tax obligations.

Specifically, the initial taxpayer registration application form for dependent units, business locations directly generating tax obligations is as follows:

Download the Form 02-DK-TCT for initial taxpayer registration for dependent units, business locations directly generating tax obligations.

Below is the guidance for filling out Form 02-DK-TCT for initial taxpayer registration for dependent units, business locations directly generating tax obligations.

[1] Name of the taxpayer: Clearly and fully write in uppercase the name of the dependent unit, business location of the organization as per the Establishment Decision or Establishment and Operational License or equivalent documents issued by competent authorities (for Vietnamese organizations) or the Business Registration Certificate (for organizations from countries sharing a land border with Vietnam carrying out business activities at border markets, border gate markets, or economic zone markets of Vietnam).

[2] Tax agency information: Provide complete information of the tax agency in case the tax agency signs a contract with the taxpayer to perform the taxpayer registration procedures on behalf of the taxpayer.

[3] Address of headquarters: Clearly state the house number, alley, lane, street, village/hamlet, ward/commune-level town, district/district-level town/city under province, province/city of the taxpayer, phone number, fax number (if any), specifying area code - phone number/fax number according to the address information as follows:

- Address of the main headquarters of the taxpayer is an organization.

- Address of business location in the border market, border gate market, economic zone market for taxpayers who are organizations from countries sharing a land border with Vietnam.

- Address of the location where oil and gas exploration and extraction activities take place for oil and gas contract holders.

- Taxpayers must fully and accurately declare email information. This email address is used as an electronic transaction account with the tax agency for electronic application for tax registration.

[4] Address for receiving tax notifications: If the taxpayer is an organization with an address for receiving notifications from the tax agency different from the headquarters' address at criterion 3 mentioned above, specify the address for receiving tax notifications so that the tax agency can contact.

[5] Establishment decision:

- For taxpayers who are dependent units, business locations of an organization with an establishment decision: Clearly state the decision number, date of issuance, and the issuing agency.

- For contractors, investors participating in oil and gas contracts: Clearly state the contract number, contract signing date, leaving the issuing agency field blank.

[6] Establishment and operational license or equivalent documents issued by competent authorities: Clearly state the number, issue date, and the issuing agency of the Business Registration Certificate of the country sharing a border with Vietnam (for taxpayers who are organizations from countries sharing a land border with Vietnam conducting business activities at border markets, border gate markets, or economic zone markets of Vietnam), Establishment and Operational License or equivalent License issued by competent authorities (for taxpayers who are organizations of Vietnam).

Only for "issuing authority" of Business Registration Certificate: specify the name of the country sharing a land border with Vietnam that issued the Business Registration Certificate (Laos, Cambodia, China).

[7] Main business fields: Record according to the business fields on the Establishment and Operational License or equivalent License issued by competent authorities (for taxpayers who are organizations of Vietnam) and Business Registration Certificate (for taxpayers who are organizations from countries sharing a land border with Vietnam conducting business activities at border markets, border gate markets, or economic zone markets of Vietnam).

Note: Only record 1 main business field that is actually being operated.

[8] Registered capital:

If the establishment decision, or Establishment and Operational License, or equivalent documents issued by competent authorities indicate capital, then record it (specify the currency, classify the capital source by ownership, and the proportion of each type of capital source in the total capital), if there is no capital, leave this information blank.

[9] Starting date of business activity: Declare the date the taxpayer begins actual activities if it differs from the tax code issuance date.

[10] Economic type: Mark X in one of the corresponding boxes.

[11] Form of accounting for business results: Mark X in one of the two boxes of this criterion.

[12] Financial year: Clearly state from the first day, month of the fiscal year to the last day, month of the fiscal year according to the Gregorian calendar or fiscal year.

[13] Information about the managing unit or directly managing unit: Clearly state the name, tax code of the managing unit or directly superior unit that manages the dependent unit.

[14] Information of the head of the dependent unit/business location: Provide detailed information of the head of the dependent unit/business location of the organization. In case the head of the dependent unit/business location is Vietnamese, declare the personal identification number at criterion 14d and no need to declare criteria 14đ, 14e. The tax authority automatically integrates the information “permanent address,” “current address” of the individual from the National Database on Population to include in criteria 14đ, 14e.

[15] VAT calculation method: Mark X in the corresponding box of this criterion.

[16] Information about related units:

- If the taxpayer has a business location, dependent warehouse without business function, mark X in the box “Has business location, dependent warehouse,” then must declare in the “List of business locations” form BK03-DK-TCT.

- If the taxpayer has contracts with foreign contractors, foreign sub-contractors, mark X in the box “Has foreign contractor, foreign sub-contractor,” then must declare in the “List of foreign contractors, foreign sub-contractors” form BK04-DK-TCT.

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

[17] Other information: Clearly state the name, personal identification number (for Vietnamese) or individual tax code (for foreigners), contact phone number, and email of the Director and Chief Accountant or accounting officer of the taxpayer.

[18] Status before organizational restructuring (if any): If the taxpayer registration is due to the split/division/merger of an organization, or the conversion of an independent unit into a dependent unit of another parent company, or the conversion of a dependent unit from one parent company to another, mark X in one of the corresponding boxes of this criterion and clearly state the previously issued tax code of the dependent units of economic organizations that were split, divided, merged, or converted.

[19] Section for taxpayer or taxpayer's legal representative to sign and clearly state full name: The taxpayer or the legal representative of the taxpayer must sign and clearly state their full name in this section.

[20] Taxpayer seal: If the taxpayer has a seal at the time of taxpayer registration, the seal must be placed in this section (except for submissions via electronic means). If the taxpayer does not have a seal at the time of taxpayer registration, they are not required to seal the taxpayer registration application. When the taxpayer receives the results, they must supplement the seal for the tax agency.

[21] Tax agency staff: In case the tax agency completes the declaration on behalf of the taxpayer, complete this information.

What is the guidance for filling out Form 02-DK-TCT - Taxpayer registration application in Vietnam under the latest Circular 86 of 2025? (Image from the Internet)

What are regulations on the receipt of Taxpayer registration application in Vietnam from February 6, 2025?

Based on clause 2, Article 6 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the receipt of Taxpayer registration application is regulated as follows:

(1) For paper dossiers:

In cases where application for tax registration are submitted directly to the tax agency, the tax official checks the tax registration application. If the dossier is complete according to regulations, the tax official accepts and stamps the receipt on the tax registration application, notes the date of receipt, the number of documents per the list of documents, and issues a receipt and appointment for returning results for dossiers to which the tax agency must return results to the taxpayer, setting the processing timeframe for each type of dossier received. If the dossier is not complete according to regulations, the tax official will not accept it and will guide the taxpayer to complete the dossier.

In case the tax registration application is sent by post, the tax official stamps the receipt, notes the date of receipt on the dossier, and records the tax agency's document number. If the dossier is incomplete and requires explanation, additional information or documents, the tax agency will notify the taxpayer using form No. 01/TB-BSTT-NNT in Appendix 2 issued together with Decree 126/2020/ND-CP within 02 (two) working days from the date of receipt of the dossier.

(2) For electronic application for tax registration: The receipt of dossiers is carried out in accordance with the provisions of Article 13, Article 14 of Circular 19/2021/TT-BTC and Circular 46/2024/TT-BTC.

Where is the location for submitting the initial tax registration application in Vietnam?

Based on Article 32 of the Law on Tax Administration 2019 regarding the location for submitting initial application for tax registration, the following are specified:

- Taxpayers registering for taxpayer registration along with business registration, cooperative registration, business registration shall submit the tax registration application at the location specified for business registration, cooperative registration, business registration under legal regulations.

- Taxpayers registering directly with the tax agency submit the tax registration application at the following specified locations:

+ Organizations, business households, and individual businesses submit the tax registration application at the tax agency where the organization, business household, or individual business has its headquarters;

+ Organizations, individuals responsible for withholding and paying taxes on behalf of others submit the tax registration application at the tax agency directly managing them;

+ Households and individuals not engaged in business activities submit the tax registration application at the tax agency where the taxable income arises, or where the household registration or temporary residence is registered, or where the obligations to the state budget arise.

- Individuals who authorize organizations or individuals paying income to register taxpayer registration on their behalf and for their dependents shall submit the tax registration application through the income-paying organization or individual. The income-paying organization or individual is responsible for compiling and submitting the tax registration application on behalf of individuals to the tax agency directly managing the income-paying entity.