Decision No. 2780/QD-BTC on regulations on procedures for confirming tax residency status in Vietnam.
What documents comprise the tax residency verification dossier in Vietnam?
Based on Subsection 2, Part II of the administrative procedures issued with Decision 2780/QD-BTC of 2023, the tax residency verification dossier in Vietnam includes:
For individuals who are taxpayers:
++ Request for Vietnamese residency certification form No. 06/HTQT issued with Circular 80/2021/TT-BTC dated September 29, 2021, by the Ministry of Finance;
++ Power of attorney (in the case where the taxpayer authorizes a legal representative to carry out procedures applying the tax agreement) to the Provincial/City Tax Department where the taxpayer registration.
For individuals who are not taxpayers:
++ Request for Vietnamese residency certification form No. 06/HTQT issued with Circular 80/2021/TT-BTC dated September 29, 2021, by the Ministry of Finance;
++ Confirmation from the management authority or registration certificate for organizations;
++ Confirmation from the income-paying agency (if any). In the absence of this confirmation, the applicant self-declares in the application and takes legal responsibility;
++ Power of attorney in the case where the taxpayer authorizes a legal representative to carry out procedures applying the tax agreement.
+ Number of dossiers: 01 set
Decision 2780/QD-BTC stipulates the procedure for confirming tax residency in Vietnam
How does Decision 2780/QD-BTC stipulate the procedure for confirming tax residency in Vietnam?
Based on Subsection 2, Part II of the administrative procedures issued with Decision 2780/QD-BTC of 2023, the procedure to confirm Vietnamese tax residency is stipulated as follows:
- Implementation steps:
+ Step 1. Organizations or individuals requesting confirmation of being a Vietnamese tax resident as per the tax agreement provisions prepare the dossier to send to the Tax Department where the taxpayer registration.
+ Step 2. The tax authority receives the dossier:
++ For dossiers submitted directly at the tax authority or sent by post: the tax authority receives, processes the dossier, and delivers the result as per regulations.
++ For dossiers submitted to the tax authority via electronic transactions: the tax authority receives, checks, accepts, processes the dossier through the tax authority's electronic data processing system.
- Performance methods:
+ Submit directly at the tax authority's office;
+ Or send by post;
+ Or submit electronically through the tax authority's electronic transaction portal.
What are the current responsibilities of the taxpayer as regulated?
Based on the Tax Administration Law of 2019https://thuvienphapluat.vn/van-ban/Thue-Phi-Le-Phi/Luat-quan-ly-thue-2019-387595.aspx, the taxpayer has the following responsibilities:
- Perform taxpayer registration and use the tax code as per legal regulations.
- Accurately, honestly, and fully report taxes and submit tax dossiers on time; be legally accountable for the accuracy, honesty, and completeness of tax dossiers.
- Pay taxes, late payment interest, and fines fully, on time, and at the correct place.
- Comply with accounting, statistical policies, and management, using invoices and documents as per legal regulations.
- Accurately, honestly, and fully record activities arising from tax obligations, tax deductions, and transactions that need to declare information regarding taxes.
- Prepare and issue invoices, documents to buyers following the actual number, types, and payment value when selling goods and providing services according to the law.
- Provide accurate, full, and prompt information, documents related to tax obligations, including investment values; account numbers and transaction contents of accounts at commercial banks, other credit institutions; explain tax calculation, tax declaration, tax payment upon request by tax management authorities.
- Comply with decisions, notifications, and requests from tax management authorities and tax officials as per legal regulations.
- Be responsible for tax obligations as per legal regulations in the event that a legal representative or authorized representative undertakes incorrect tax procedures.
- Taxpayers conducting business in areas with IT infrastructure must declare, pay taxes, and transact with tax authorities through electronic means as per legal regulations.
- Based on actual situations and IT infrastructure conditions, the Government of Vietnam specifies details on taxpayers not having to submit documents in tax declaration, tax payment dossiers, tax refund dossiers, and other tax dossiers already held by state management authorities.
- Build, manage, and operate technical infrastructure to ensure electronic transactions with tax management authorities, applying information connection related to tax obligations with tax management authorities.
- Taxpayers with related-party transactions must prepare, store, declare, and provide information dossiers about the taxpayer and related parties, including information about related parties residing outside Vietnam as regulated by the Government of Vietnam.
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