Which entities are required to register tax through the interlinked single-window system in Vietnam?

Which entities are required to register tax through the interlinked single-window system in Vietnam?

According to Point a, Clause 1, Article 4 of Circular 105/2020/TT-BTC the provisions are as follows:

Subjects of taxpayer registration

1. Subjects required to register tax include:

a) Taxpayers required to register tax through the integrated interlinked single-window system as prescribed in Point a, Clause 1, Article 30 of the Tax Administration Law.

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Taxpayers subject to taxpayer registration through the integrated interlinked single-window system include:

- Enterprises, organizations, and individuals required to register tax through the integrated interlinked single-window system along with enterprise registration, cooperative registration, or business registration as stipulated by the Enterprise Law and other relevant legal provisions.

Which entities are required to register tax through the interlinked single-window system in Vietnam? (Image from the Internet)

Which entities are required to register directly with the tax authorities in Vietnam?

According to Point b, Clause 1, Article 4 of Circular 105/2020/TT-BTC the groups required to register directly with the tax authorities include:

- Enterprises operating in fields such as insurance, accounting, auditing, legal, notary or other specialized fields not subject to enterprise registration through the business registration authority according to the specialized law.

- Non-business units, economic organizations of the armed forces, economic organizations of political, political-social organizations, social, social-professional organizations engaged in business activities as per legal provisions but not required to register through the business registration authority; organizations from countries sharing land borders with Vietnam conducting buying, selling, exchanging goods at border markets, border-gate markets, markets within border-gate economic zones; foreign representative offices in Vietnam; cooperatives established and operating under the Civil Code.

- Organizations established by competent authorities that do not engage in production, business activities but incur obligations to the state budget.

- Foreign organizations and individuals in Vietnam using humanitarian aid, non-refundable aid to purchase goods, and services subject to VAT in Vietnam for non-refundable aid, humanitarian aid; diplomatic missions, consulates, and representative offices of international organizations in Vietnam eligible for VAT refund for diplomatic immunity beneficiaries; ODA project owners eligible for VAT refund, representative offices of ODA sponsors, organizations designated by foreign donors managing ODA programs and non-refundable ODA projects.

- Foreign organizations without legal status in Vietnam, foreign individuals conducting independent businesses in Vietnam in compliance with Vietnamese law, with income arising in Vietnam or tax obligations arising in Vietnam (foreign contractors, foreign sub-contractors).

- Overseas suppliers without a permanent establishment in Vietnam conducting e-commerce business, digital platform business, and other services with institutions, individuals in Vietnam (overseas suppliers).

- Enterprises, cooperatives, economic organizations, other organizations, and individuals responsible for withholding and paying tax on behalf of other taxpayers must declare and determine tax obligations separately from the obligations of the taxpayer as per the tax management legislation (except income-paying agencies when withholding and paying personal income tax on behalf of others); Commercial banks, intermediary payment service providers, or organizations, individuals authorized by overseas suppliers to declare, withhold, and pay taxes on behalf of overseas suppliers (Organizations, individuals withholding and paying on behalf).

Income-paying organizations when withholding and paying personal income tax use the issued tax code to declare, pay personal income tax deducted and paid on behalf.

- Operators, joint operating companies, joint venture enterprises, organizations assigned by the Government of Vietnam to receive Vietnam's shared interest in oil and gas fields in overlapping areas; contractors, investors participating in petroleum contracts, parent company - Vietnam Oil and Gas Group as the host country's representative receiving the distributed profits from petroleum contracts.

- Households, individuals engaging in production, business activities of goods and services, including individuals from countries sharing land borders with Vietnam conducting buying, selling, exchanging goods at border markets, border-gate markets, markets within border-gate economic zones (Business households, business individuals).

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

- Individuals who are dependents as per personal income tax legislation.

- Organizations, individuals authorized by tax authorities to collect.

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

What is the deadline for direct taxpayer registration for taxpayers in Vietnam?

Based on Article 33 of Law on Tax Administration 2019 the provisions are as follows:

Deadline for initial taxpayer registration

1. Taxpayers undertaking taxpayer registration along with enterprise registration, cooperative registration, or business registration, the taxpayer registration deadline is the deadline for enterprise registration, cooperative registration, business registration according to the legal regulations.

2. Taxpayers registering directly with the tax authorities shall have a taxpayer registration deadline of 10 working days from the following days:

a) Being granted the certificate of business household registration, establishment and operation license, investment registration certificate, decision on establishment;

b) Commencing business activities for organizations not subject to business registration or business households, business individuals subject to business registration but not yet granted a business registration certificate;

c) Incurring the responsibility to withhold tax and pay on behalf or organizations paying on behalf of individuals according to business cooperation contracts, documents;

d) Signing the contract with foreign contractors or foreign subcontractors declaring taxes directly with the tax authorities; signing contracts, petroleum agreements;

e) Incurring personal income tax obligations;

g) Incurring other obligations with the state budget.

3. Income-paying organizations, individuals are responsible for registering taxpayers on behalf of individuals having income no later than 10 working days from the date of incurring tax obligations in case the individual does not have a tax code; registering taxpayers on behalf of dependents of taxpayers no later than 10 working days from the date taxpayers register for family circumstance reduction in accordance with law in case dependents do not have a tax code.

Taxpayers registering directly with the tax authorities shall have a taxpayer registration deadline of 10 working days from the date:

- The taxpayer is granted a certificate of business household registration, establishment and operation license, investment registration certificate, decision on establishment;

- Commencing business activities for organizations not subject to business registration or business households, business individuals subject to business registration but not yet granted a business registration certificate;

- Incurring the responsibility to withhold tax and pay on behalf or organizations paying on behalf of individuals according to business cooperation contracts, documents;

- Signing the contract with foreign contractors or foreign subcontractors declaring taxes directly with the tax authorities; signing contracts, petroleum agreements;

- Incurring personal income tax obligations;

- Incurring requests for tax refunds;

- Incurring other obligations with the state budget.