What is the tax registration certificate form in Vietnam according to Circular 86?

What is the tax registration certificate form in Vietnam according to Circular 86?

Pursuant to Clause 1, Article 8 of Circular 86/2024/TT-BTC (effective from February 6, 2025) which stipulates as follows:

Issuance of tax registration certificate and Tax Code Notification

The tax registration certificate and Tax Code Notification are issued to organizations registering taxpayers directly with the tax authorities as stipulated in Clauses 1 and 2, Article 34 of the Law on Tax Administration and the following provisions:

1. The “tax registration certificate” form number 10-MST issued with this Circular is granted by the tax authority to organizations not falling under the provisions of Clause 2 of this Article.

2. The “Substituted Tax Code Notification” form number 11-MST issued with this Circular is granted by the tax authority to organizations submitting taxpayer registration dossiers to deduct and pay taxes on behalf according to the provisions of Clause 6, Article 7 of this Circular.

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Thus, the latest 2025 tax registration certificate form is form 10-MST as stipulated in Appendix 2 issued with Circular 86/2024/TT-BTC.

The 10-MST tax registration certificate form is as follows:

Download the latest 2025 tax registration certificate...Download

What is the latest tax registration certificate in Vietnam according to Circular 86? (Image from the Internet)

Vietnam: What information does the tax registration certificate include?

Pursuant to Clause 1, Article 34 of the Law on Tax Administration 2019 which stipulates that the tax registration certificate includes the following information:

- Name of the taxpayer;

- Tax identification number;

- Number, date, month, year of the business registration certificate or the license for establishment and operation or the investment registration certificate for organizations, business individuals; number, date, month, year of the decision of establishment for organizations not subject to business registration; information on citizen identity card, people's identity card, or passport for individuals not subject to business registration;

- Direct managing tax authority.

Which entities shall register taxpayers in Vietnam according to Circular 86?

Pursuant to Article 4 of Circular 86/2024/TT-BTC (effective from February 6, 2025) which stipulates entities required to register taxpayers include:

(1) Taxpayers subject to taxpayer registration through the interconnected single-window mechanism as stipulated in Point a, Clause 1, Article 30 of the Law on Tax Administration 2019;

(2) Taxpayers subject to direct taxpayer registration with the tax authorities as stipulated in Point b, Clause 1, Article 30 of the Law on Tax Administration 2019.

Included are taxpayers registering directly with the tax authorities, such as:

- Enterprises operating in specialized areas not required to register businesses through business registration authorities as prescribed by specialized law (hereinafter referred to as Economic Organization).

- Non-business units, economic organizations of the armed forces, political, socio-political, social, social-professional organizations running business according to legal regulations but not required to register businesses through business registration authorities; organizations from countries sharing land borders with Vietnam engaging in trading activities at border markets, border gate markets, markets in border gate economic zones; representative offices of foreign organizations in Vietnam; cooperative groups established and operating according to the provisions of Decree 77/2019/ND-CP dated October 10, 2019, of the Government of Vietnam on cooperative groups but not required to register business through business registration authorities as specified in Clause 2, Article 107 of the Law on Cooperatives 2023 (hereinafter referred to as Economic Organization).

- Organizations established by competent authorities with no production or business activities but incurring obligations to the state budget (hereinafter referred to as Other Organizations).

- Foreign organizations and individuals and organizations in Vietnam using humanitarian aid money, non-refundable aid from abroad to purchase goods and services with VAT in Vietnam for non-refundable aid, humanitarian aid; diplomatic representative agencies, consular agencies, and representative offices of international organizations in Vietnam eligible for VAT refund for subjects enjoying diplomatic immunity and privileges;

ODA project owners eligible for VAT refund, ODA project donor offices, organizations designated 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 independently doing business in Vietnam in accordance with Vietnamese law having income arising in Vietnam or incurring 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 business, and other services with organizations, individuals in Vietnam (hereinafter referred to as Overseas Suppliers).

- Enterprises, organizations, individuals responsible for deducting and paying taxes on behalf of other taxpayers must declare and determine tax obligations separately from the taxpayer's obligations as stipulated by tax administration law (excluding income-paying agencies when deducting, paying personal income tax on behalf). Commercial banks, organizations providing intermediary payment services, or organizations, individuals authorized by overseas suppliers are responsible for declaring, deducting, and paying taxes on behalf of overseas suppliers (hereinafter referred to as Organizations, Individuals Deducting and Paying on Behalf). Income payment organizations using the already issued tax identification number to declare, pay deducted, paid on behalf personal income tax.

- Operators, joint operators, joint venture enterprises, organizations assigned by the Government of Vietnam to receive Vietnam's share from oil and gas fields in overlapping areas, contractors, investors participating in oil and gas contracts, the parent company - Vietnam National Oil and Gas Group representing the host country to receive profit-sharing from oil and gas contracts.

- Households, individuals engaging in production, business of goods, services as prescribed by law but not required to register business households through business registration agencies as prescribed by the Government of Vietnam on business households; individual businesses from countries sharing land borders with Vietnam engaging in 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 law on personal income tax.

- Organizations, individuals commissioned by tax authorities to collect.

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