What is the tax registration form for foreign subcontractors directly declaring and paying contractor tax in Vietnam?

What is the tax registration form for foreign subcontractors directly declaring and paying contractor tax in Vietnam?

From now until February 05, 2025, the tax registration form for foreign subcontractors directly declaring and paying contractor tax is applied according to Form No. 04-DK-TCT issued together with Circular 105/2020/TT-BTC.

Tải về >>> Form No. 04-DK-TCT (Circular 105/2020/TT-BTC)

However, from February 06, 2025, the tax registration form for foreign subcontractors directly declaring and paying contractor tax will be applied in accordance with the new form - Form No. 04-DK-TCT issued together with Circular 86/2024/TT-BTC.

Tải về >>> Form No. 04-DK-TCT (Circular 86/2024/TT-BTC)

What is the tax registration form for foreign subcontractors directly declaring and paying contractor tax in Vietnam? (Image from the Internet)

What is the guidance for filling out the tax registration form for foreign subcontractors directly declaring and paying contractor tax in Vietnam as per Circular 105?

The method of filling out the tax registration form for foreign subcontractors directly declaring and paying contractor tax (Form No. 04-DK-TCT issued together with Circular 105/2020/TT-BTC) is instructed as follows:

Taxpayers must select one of the appropriate boxes before entering detailed information. To be specific:

Contractor/sub-contractor/management board should select one of the appropriate boxes before declaring detailed information, as follows:

- “Kê khai-nộp thuế nhà thầu”: Applicable for cases where foreign contractors, foreign subcontractors, and joint executive boards directly declare and pay contractor tax to the tax agency (VAT, CIT as regulated by foreign contractor tax law and tax management law).

“Contractor tax declaration and payment”: Applicable to the Contractor/sub-contractor/management board directly declaring and paying contractor tax and submitting it to the tax department (VAT, CIT in accordance with contractor tax law and tax management law).

- “Kê khai - nộp các loại thuế khác”: Applicable for cases where foreign contractors, foreign subcontractors directly declare personal income tax, business license fees, etc. with the tax agency and are declared, deducted, and paid by the Vietnamese party on behalf of the foreign contractor as stipulated by foreign contractor tax law and tax management law.

“Other tax and fee declaration and payment”: Applicable to the Contractor/sub-contractor/management board directly declaring and paying PIT, other fees to the tax department, and Vietnamese parties deduct and pay on behalf of contractor/sub-contractor regarding VAT, CIT in accordance with contractor tax law and tax management law.

1. Name of Contractor/Sub-contractor/Management Board: Write the full name (including abbreviated name) of the contractor or subcontractor or management board engaging in business activities in Vietnam under forms not stipulated in the Law of Investment.

2. Information of Tax Agent: Provide complete information of the tax agent in case the tax agent enters into a contract with the taxpayer to perform tax registration procedures on behalf of the taxpayer as per the Law on Tax Administration.

3. Nationality: Clearly state the nationality of the foreign contractor or foreign subcontractor.

4. Address of Head Office:

If the taxpayer is an individual, fill in the address, telephone number, and fax number of the residency.

If the taxpayer is an organization or company, fill in the address, telephone number, and fax number of the head office.

5. Address of Management Office in Vietnam:

If the taxpayer is an individual, fill in the address, telephone number, and fax number of the individual residing in Vietnam to perform the business.

If the taxpayer is an organization or company, fill in the address, telephone number, and fax number of the management office in Vietnam.

6. Business License in Vietnam:

Based on the business license granted by the competent Government authority, fill in the relevant items in the form (if any).

7. Contract for Contractor/Sub-contractor Operation in Vietnam: Based on the signed contract, fill in the relevant items in the form. Declare only if selecting “Contractor tax declaration and payment”.

8. Contract Objectives: Specify each operation objective of the contract clearly if selecting “Contractor tax declaration and payment”.

9. Location of Business According to the Contract: Specify each location of business according to the contract. In cases of business conducted in multiple locations, fully declare all locations in those areas. Declare only if selecting “Contractor tax declaration and payment”.

10. Contract Duration: Clearly state the contract duration from month, year to month, year. Declare only if selecting “Contractor tax declaration and payment”.

11. Do you have Sub-contractors: If there are foreign subcontractors undertaking part of the contract, fully declare them on the Sub-contractor form BK04-DK-TCT attached to the tax registration form.

12. Declare Information of Representative of Contractor (or Sub-contractor): Clearly state the information about the representative of the contractor (or subcontractor).

13. Declare Information of VAT Calculation Method: Declare information on the VAT calculation method if selecting “Contractor tax declaration and payment”.

14. Declare Information of CIT Calculation Method: Declare information on the CIT calculation method if selecting “Contractor tax declaration and payment”.

15. Declare Information of Financial Year (From... to...) is the calendar year. If the financial year differs from the calendar year, declare information from the starting quarter to the ending quarter and the financial year must be a full 12 months.

16. Attachments: List all documents attached to the tax registration form.

17. Staff Tax Agent: In case the tax agent declares on behalf of the taxpayer, provide this information.

What is the guidance for filling out the tax registration form for foreign subcontractors directly declaring and paying contractor tax in Vietnam as per Circular 86?

Instructions for completing the tax registration form for foreign subcontractors directly declaring and paying contractor tax (Form No. 04-DK-TCT issued together with Circular 86/2024/TT-BTC):

Taxpayers (foreign subcontractors) **** must select one of the appropriate boxes before entering detailed information. To be specific:

Contractor/sub-contractor/management board should select one of the appropriate boxes before declaring detailed information, as follows:

- “Kê khai-nộp thuế nhà thầu”: Applicable for cases where foreign contractors, foreign subcontractors, and joint executive boards directly declare and pay contractor tax to the tax agency (VAT, CIT as regulated by foreign contractor tax law and tax management law).

“Contractor tax declaration and payment”: Applicable to the Contractor/sub-contractor/management board directly declaring and paying contractor tax and submitting it to the tax department (VAT, CIT in accordance with contractor tax law and tax management law).

- “Kê khai - nộp các loại thuế khác”: Applicable for cases where foreign contractors, foreign subcontractors directly declare personal income tax, business license fees, etc. with the tax agency and are declared, deducted, and paid by the Vietnamese party on behalf of the foreign contractor as stipulated by foreign contractor tax law and tax management law.

“Other tax and fee declaration and payment”: Applicable to the Contractor/sub-contractor/management board directly declaring and paying PIT, other fees to the tax department, and Vietnamese parties deducing and paying on behalf of contractor/sub-contractor regarding VAT, CIT in accordance with contractor tax law and tax management law.

1. Name of Contractor/Sub-contractor/Management Board: Write the full name (including abbreviated name) of the contractor or subcontractor or management board engaging in business activities in Vietnam under forms not stipulated in the Law of Investment.

2. Information of Tax Agent: Provide complete information of the tax agent in case the tax agent enters into a contract with the taxpayer to perform tax registration procedures on behalf of the taxpayer as per the Law on Tax Administration.

3. Nationality: Clearly state the nationality of the foreign contractor or foreign subcontractor.

4. Address of Head Office:

If the taxpayer is an individual, fill in the address, telephone number, and fax number of the residency.

If the taxpayer is an organization or company, fill in the address, telephone number, and fax number of the head office.

5. Address of Management Office in Vietnam:

If the taxpayer is an individual, fill in the address, telephone number, and fax number of the individual residing in Vietnam to perform the business.

If the taxpayer is an organization or company, fill in the address, telephone number, and fax number of the management office in Vietnam.

6. Business License in Vietnam:

Based on the business license granted by the competent Government authority, fill in the relevant items in the form (if any).

7. Contract for Contractor/Sub-contractor Operation in Vietnam: Based on the signed contract, fill in the relevant items in the form. Declare only if selecting “Contractor tax declaration and payment”.

8. Contract Objectives: Specify each operation objective of the contract clearly if selecting “Contractor tax declaration and payment”.

9. Location of Business According to the Contract: Specify each location of business according to the contract. In cases of business conducted in multiple locations, fully declare all locations in those areas. Declare only if selecting “Contractor tax declaration and payment”.

10. Contract Duration: Clearly state the contract duration from month, year to month, year. Declare only if selecting “Contractor tax declaration and payment”.

11. Do you have Sub-contractors: If there are foreign subcontractors undertaking part of the contract, fully declare them on the Sub-contractor form BK04-DK-TCT attached to the tax registration form.

12. Declare Information of Representative of Contractor (or Sub-contractor): Clearly state the information about the representative of the contractor (or subcontractor).

13. Declare Information of VAT Calculation Method: Declare information on the VAT calculation method if selecting “Contractor tax declaration and payment”.

14. Declare Information of CIT Calculation Method: Declare information on the CIT calculation method if selecting “Contractor tax declaration and payment”.

15. Declare Information of Financial Year (From... to...) is the calendar year. If the financial year differs from the calendar year, declare information from the starting quarter to the ending quarter and the financial year must be a full 12 months.

16. Attachments: List all documents attached to the tax registration form.

17. Staff Tax Agent: In case the tax agent declares on behalf of the taxpayer, provide this information.