Who stipulates the tax return form? Is a tax return form needed for initial taxpayer registration in Vietnam?

Who stipulates the tax return form in Vietnam?

Pursuant to Article 3 of the 2019 Law on Tax Administration, the explanation of some terms is as follows:

Explanation of terms

In this Law, the following terms are understood as follows:

1. Tax is a compulsory contribution to the state budget by organizations, households, business households, and individuals as stipulated by tax laws.

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5. Tax code is a sequence of numbers consisting of 10 digits or 13 digits and other characters issued by the tax authority for the taxpayer to use for tax administration.

6. Tax period is the period to determine the amount of tax to be paid to the state budget according to the provisions of tax law.

7. Tax return is a document template stipulated by the Minister of Finance, used by taxpayers to declare information to determine the amount of tax to be paid.

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Thus, the tax return form is stipulated by the Minister of Finance.

Who stipulates the tax return form? Is a tax return form needed for initial taxpayer registration in Vietnam? (Image from the Internet)

Is a tax return form needed for initial taxpayer registration by households in Vietnam?

The dossier for initial taxpayer registration is stipulated in Article 31 of the 2019 Law on Tax Administration. To be specific:

Dossier for initial taxpayer registration

1. Taxpayers registering for taxpayer registration concurrently with enterprise registration, cooperative registration, or business registration shall use the enterprise registration dossier, cooperative registration dossier, or business registration dossier as per law.

2. Taxpayers being organizations registering directly with tax authorities shall have the following dossier:

a) Taxpayer registration declaration form;

b) A copy of the establishment and operation license, establishment decision, investment registration certificate, or equivalent documents granted by a competent authority that are still valid;

c) Other relevant documents.

3. Taxpayers being households, business households, or individuals registering directly with tax authorities shall have the following dossier:

a) Taxpayer registration declaration form or tax return form;

b) A copy of the identity card, a copy of the citizen’s identity card, or a copy of the passport;

c) Other relevant documents.

4. The connection of information between state management agencies and tax authorities to receive the taxpayer registration dossier and assign a tax code under the one-stop mechanism via the electronic information portal is implemented according to relevant legal provisions.

Therefore, it can be seen that for the initial taxpayer registration dossier, households as taxpayers must use a tax return form.

What is the time limit for initial taxpayer registration for individuals registering directly with tax authorities in Vietnam?

Based on the regulation in Article 33 of the 2019 Law on Tax Administration. To be specific:

Time limit for initial taxpayer registration

1. Taxpayers registering simultaneously with enterprise registration, cooperative registration, or business registration shall comply with the time limit for enterprise registration, cooperative registration, or business registration as stipulated by law.

2. Taxpayers registering directly with the tax authority shall have a registration time limit of 10 working days from the following dates:

a) Granted the business registration certificate, establishment and operation license, investment registration certificate, decision of establishment;

b) Commencement of business activities for organizations not subject to business registration or business households, individuals who are subject to business registration but have not been granted a business registration certificate;

c) Incurring responsibilities for tax withholding and tax payment on behalf of others; organizations pay on behalf of individuals as per business cooperation contracts, documents;

d) Signing construction contracts with foreign contractors, subcontractors declaring and paying tax directly to tax authorities; signing petroleum contracts, agreements;

e) Incurring personal income tax obligations;

f) Incurring requests for tax refunds;

g) Incurring other obligations to the state budget.

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Thus, it can be seen that the time limit for initial taxpayer registration for individuals registering directly with tax authorities is 10 working days from the following dates:

- Granted the business registration certificate, establishment and operation license, investment registration certificate, decision of establishment;

- Commencement of business activities for organizations not subject to business registration or business households, individuals who are subject to business registration but have not been granted a business registration certificate;

- Incurring responsibilities for tax withholding and tax payment on behalf of others; organizations pay on behalf of individuals as per business cooperation contracts, documents;

- Signing construction contracts with foreign contractors, subcontractors declaring and paying tax directly to tax authorities; signing petroleum contracts, agreements;

- Incurring personal income tax obligations;

- Incurring requests for tax refunds;

- Incurring other obligations to the state budget.