Do Business Households Need to Register as Taxpayers?

According to Point i Clause 2 Article 4 Circular 105/2020/TT-BTC regarding taxpayer registration subjects, specifically:

Taxpayers who are subject to direct taxpayer registration with the tax authorities include:

Households and individuals engaged in the production and trading of goods and services, including individuals from countries sharing a land border with Vietnam who engage in the buying, selling, and exchanging of goods at border markets, border-gate markets, and markets in border economic zones (hereinafter referred to as Business households, business individuals).

Thus, business households are among the entities required to pay taxes and therefore must register as taxpayers.

**The taxpayer registration dossier for business households and business individuals includes: (Clause 8 Article 7 Circular 105)

- Taxpayer registration form No. 03-DK-TCT issued with this Circular or the tax declaration dossier of business households and business individuals as stipulated by the law on tax administration;

- Detailed list of dependent shops and stores form No. 03-DK-TCT-BK01 issued with this Circular (if any);

- Copy of the Business household registration certificate (if any);

- Copy of the Citizen Identification Card or copy of the still-valid Identity Card for individuals who are Vietnamese nationals; copy of a still-valid Passport for individuals who are foreign nationals or individuals who are Vietnamese nationals residing abroad.

Place of submission: at the Tax Sub-department, Regional Tax Sub-department where the business location is situated.

Please refer to the following article for more details: Establishing a business household, when is taxpayer registration required?

Sincerely!