Procedure for Initial Taxpayer Registration for Foreign Contractors Who Directly Declare Tax
Documents for Initial Taxpayer Registration for Contractors and Foreign Subcontractors Directly Declaring Taxes Include What?
Based on subsection 5, Section 2 of administrative procedures issued together with Decision 2589/QD-BTC 2021, the requirements for this content are as follows:
- Taxpayer registration form No. 04-DK-TCT issued together with Circular 105/2020/TT-BTC.
- A list of foreign contractors and foreign subcontractors in form No. BK04-DK-TCT issued together with Circular 105/2020/TT-BTC dated December 3, 2020, of the Ministry of Finance (if any).
- A copy of the Office Registration Certificate; or an equivalent document issued by a competent authority (if any).
Procedure for initial taxpayer registration for foreign contractors who directly declare taxes
Procedure for Initial Taxpayer Registration for Contractors and Foreign Subcontractors Who Directly Declare Taxes
Based on subsection 5, Section 2 of administrative procedures issued together with Decision 2589/QD-BTC 2021, the procedure is as follows:
Step 1: Within 10 working days from the date of signing the contract for contractors and foreign subcontractors who directly declare contractor taxes to the tax authorities, personal income tax obligations arise, and other obligations arise to the state budget, contractors and foreign subcontractors must submit the documents to the Tax Department where the head office is located.
- For electronic taxpayer registration documents:
Taxpayer (NNT) accesses the electronic portal of their choice (the electronic portal of the General Department of Taxation/the electronic portal of competent state authorities including the National Public Service Portal, Ministerial/Provincial Public Service Portals according to regulations on the implementation of the one-stop-shop mechanism in resolving administrative procedures, and connected to the electronic portal of the General Department of Taxation/providers of T-VAN services) to fill out the registration form and attach the required documents electronically (if any), sign electronically and submit to the tax authority through the chosen portal.
NNT submits documents (taxpayer registration documents together with business registration documents under the one-stop-shop mechanism) to competent state authorities as prescribed. Competent state authorities send the received information of the NNT to the tax authority through the electronic portal of the General Department of Taxation.
Step 2: Tax Authority’s Reception:
- For paper taxpayer registration documents:
+ If documents are submitted directly at the tax authority: The tax official receives and stamps the receipt on the taxpayer registration documents, clearly stating the date of receipt, the number of documents according to the list of documents for direct submission at the tax authority. The tax official issues a receipt for the return of results, specifying the time limit for processing the received documents.
+ If documents are sent by mail: The tax official stamps the receipt, records the date of receipt on the documents, and notes the dispatch number of the tax authority.
The tax official checks the taxpayer registration documents. If the documents are incomplete and need explanation or additional information, the tax authority notifies the taxpayer using form No. 01/TB-BSTT-NNT in Appendix II issued together with Decree 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam within 02 working days from the date of receipt of the documents.
- For electronic taxpayer registration documents:
The tax authority receives the documents through the electronic portal of the General Department of Taxation, checks, and processes the documents through the electronic data processing system of the tax authority.
+ Document reception: The electronic portal of the General Department of Taxation sends a receipt notification that the NNT has submitted the documents to the NNT through the portal of their choice (the electronic portal of the General Department of Taxation/competent state authorities’ portal or T-VAN service provider) within 15 minutes from receiving the electronic taxpayer registration documents.
+ Checking and processing documents: The tax authority checks and processes the taxpayer’s documents according to the legal regulations on taxpayer registration and returns the processing results through the electronic portal chosen by the taxpayer.
++ If the documents are complete and meet the requirements: The tax authority sends the processing results to the electronic portal chosen by the taxpayer according to the time limit regulations in Circular 105/2020/TT-BTC.
++ If the documents are incomplete and do not meet the requirements, the tax authority sends a notification of non-acceptance of the documents to the electronic portal chosen by the taxpayer within 02 working days from the date stated on the document receipt notification.
Form for Initial Taxpayer Registration for Contractors and Foreign Subcontractors Who Directly Declare Taxes
The taxpayer registration form No. 04-DK-TCT issued together with Circular 105/2020/TT-BTC is as follows:
Download the form for initial taxpayer registration for contractors and foreign subcontractors who directly declare taxes here
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