What is the List of foreign suppliers without tax registration in Vietnam announced by the General Department of Taxation of Vietnam?

What is the List of foreign suppliers without tax registration in Vietnam?

Based on Official Dispatch 6369/TCT-DNL 2024 from the General Department of Taxation regarding notification of information on foreign suppliers who have not registered, declared, and paid taxes, the list of foreign suppliers without tax registration in Vietnam is as follows:

What is the List of foreign suppliers without tax registration in Vietnam? (Image from Internet)

Which entity is required to register as a taxpayer in Vietnam from February 6, 2025?

Based on Article 4 of Circular 86/2024/TT-BTC (effective from February 6, 2025) which stipulates the subjects required to register as taxpayers as follows:

- Taxpayers required to register through the one-stop mechanism as prescribed at point a, clause 1, Article 30 of the Law on Tax Administration 2019.

- Taxpayers who must directly register with the tax authorities as prescribed at point b, clause 1, Article 30 of the Law on Tax Administration 2019.

In which, taxpayers who must directly register with the tax authorities include:

+ Enterprises operating in specialized fields not required to register businesses through the business registration authority as prescribed by specialized laws (hereinafter referred to as Economic Organizations).

+ Public service units, economic organizations of armed forces, economic organizations of political organizations, political-social, social, and social-professional organizations doing business as prescribed by law but not required to register businesses through the business registration authority; organizations from countries sharing land borders with Vietnam conducting trading activities at border markets, border gate markets, markets in border gate economic zones; representative offices of foreign organizations in Vietnam; cooperatives formed and operated under Decree 77/2019/ND-CP but not required to register businesses through the business registration authority as prescribed in clause 2, Article 107 of the Cooperative Law (hereinafter referred to as Economic Organizations).

+ Organizations established by competent authorities without production and business activities but arising obligations to the state budget (hereinafter referred to as Other Organizations).

+ Foreign organizations and individuals in Vietnam using humanitarian aid funds, non-refundable aid from abroad to purchase goods and services subject to value-added tax in Vietnam in order to provide non-refundable aid, humanitarian aid; diplomatic missions, consular offices, and representative offices of international organizations in Vietnam entitled to VAT refunds for objects enjoying diplomatic immunity; ODA project owners eligible for VAT refunds, representative offices of ODA project sponsors, organizations appointed by foreign donors to manage non-refundable ODA programs, projects (hereinafter referred to as Other Organizations).

+ Foreign organizations without legal status in Vietnam, foreign individuals conducting independent business practices in Vietnam in compliance with Vietnamese laws and generating income in Vietnam or arising tax obligations in Vietnam (hereinafter referred to as Foreign Contractors, Foreign Subcontractors).

+ Overseas suppliers without permanent establishments in Vietnam, foreign individuals not residing in Vietnam engaging in e-commerce, digital platform-based business, and other services with organizations and individuals in Vietnam (hereinafter referred to as Overseas Suppliers).

+ Enterprises, organizations, and individuals responsible for withholding and paying taxes on behalf of other taxpayers must declare and determine tax obligations separately from the obligations of the taxpayer as prescribed by the law on tax administration (except income-paying agencies when withholding, paying personal income tax); Commercial banks, organizations providing intermediary payment services or organizations, individuals authorized by the overseas supplier to declare, withhold, and pay taxes on behalf of the overseas supplier (hereinafter referred to as Withholding Organizations, Individuals). Income-paying units with the obligation to withhold, pay personal income tax use the issued tax code to declare, pay withheld and paid personal income tax.

+ Operators, joint operating companies, joint venture enterprises, and organizations designated by the Government of Vietnam to receive the portion of Vietnam at oil and gas fields in overlapping areas, contractors, investors participating in oil and gas contracts, the parent company - Vietnam National Oil and Gas Group acting as the host country representative receiving the divided profits from oil and gas contracts.

+ Households and individuals engaged in the production and business of goods and services as prescribed by law but not required to register household businesses through the business registration authority as per Government of Vietnam regulations on household businesses; business individuals from countries sharing land borders with Vietnam conducting trading activities at border markets, border gate markets, markets in border gate economic zones.

+ Individuals with income subject to personal income tax (excluding business individuals).

+ Individuals who are dependents as prescribed by the law on personal income tax.

+ Organizations and individuals assigned tax collection authorization by tax authorities.

+ Other organizations, households, and individuals with obligations to the state budget.

How to submit tax registration applications in Vietnam from February 6, 2025?

Based on clause 2, Article 6 of Circular 86/2024/TT-BTC (effective from February 6, 2025) regulating the reception of tax registration applications as follows:

- For paper documents:

+ If the tax registration application is submitted directly at the tax authority, the tax official checks the tax registration application. If the document is complete as prescribed, the tax official receives and stamps the document with an acknowledgment, stating the date of receipt, the number of documents according to the document checklist; issues a receipt and schedule to return the results for documents the tax authority is required to return, processing time for each type of received documents. If the document is incomplete as prescribed, the tax official does not accept it and instructs the taxpayer to complete the document.

+ If the tax registration application is sent by post, the tax official stamps and records the date of receipt on the document and logs it into the tax authority's document journal. If the document is incomplete and requires explanation or additional information or documents, the tax authority notifies the taxpayer using form 01/TB-BSTT-NNT in Appendix II issued together with Decree 126/2020/ND-CP within 02 (two) business days from the date of receipt of the document.

- For electronic tax registration applications:

The reception of documents is conducted as prescribed in Article 13, Article 14 of Circular 19/2021/TT-BTC and Circular 46/2024/TT-BTC.