What are latest Taxpayer Registration Declaration Forms in Vietnam according to Circular 86/2024/TT-BTC?
What are latest Taxpayer Registration Declaration Forms in Vietnam according to Circular 86/2024/TT-BTC?
Based on Circular 86/2024/TT-BTC, the summary of taxpayer registration declaration forms is as follows:
[1] Form 01-DK-TCT: Taxpayer registration declaration form for organizations
[2] Form 02-DK-TCT: Taxpayer registration declaration form for dependent units, business locations directly incurring tax obligations
[3] Form 03-DK-TCT: Taxpayer registration declaration form for households, business individuals
[4] Form 04-DK-TCT: Taxpayer registration declaration form for foreign contractors, foreign subcontractors/Consortium Management Board
[5] Form 04.1-DK-TCT: Taxpayer registration declaration form for organizations, individuals deducting, paying tax on behalf of foreign contractors, foreign subcontractors, foreign suppliers; business cooperation associations with individuals, business cooperation associations with organizations
[6] Form 04.4-DK-TCT: Taxpayer registration declaration form for entrusted collecting organizations
[7] Form 05-DK-TCT: Taxpayer registration declaration form for individuals not directly involved in business operations
[8] Form 05-DK-TH-TCT: Consolidated taxpayer registration declaration form for individuals with income from wages, salaries used for income paying agencies registering for authorized individuals
[9] Form 06-DK-TCT: Taxpayer registration declaration form for diplomatic agencies, consular agencies, representative agencies of international organizations
[10] Form 20-DK-TCT: Taxpayer registration declaration form for dependents of individuals with income from wages, salaries
[11] Form 20-DK-TH-TCT: Consolidated taxpayer registration declaration form for dependents of individuals with income from wages, salaries used for income paying agencies registering for authorized dependents
What are latest Taxpayer Registration Declaration Forms in Vietnam according to Circular 86/2024/TT-BTC? (Image from the Internet)
Who are the subjects of taxpayer registration in Vietnam?
Based on Article 30 of the Tax Administration Law 2019, the subjects required for taxpayer registration and tax code issuance are defined as follows:
Article 30. Subjects for taxpayer registration and tax code issuance
- Taxpayers must perform taxpayer registration and are issued a tax code by the tax authority before commencing production, business activities or incurring obligations with the state budget. Subjects for taxpayer registration include:
a) Enterprises, organizations, and individuals performing taxpayer registration under a single-window mechanism concurrently with enterprise registration, cooperative registration, business registration as per the Enterprise Law and other relevant legal provisions;
b) Organizations, individuals not falling under the aforementioned case perform direct taxpayer registration with the tax authority as prescribed by the Minister of Finance.
- The structure of tax codes is regulated as follows:
a) A 10-digit tax code is utilized for enterprises, organizations with legal personality; representatives of households, household businesses, and other individuals;
b) A 13-digit tax code and additional characters are utilized for dependent units and other subjects;
c) The Minister of Finance provides detailed regulations for this section.
- The issuance of tax codes is regulated as follows:
a) Enterprises, economic organizations, other organizations are issued a single tax code for continuous use throughout their activity from taxpayer registration until the tax code is ceased. Taxpayers with branches, representative offices, or dependent units performing tax obligations are issued a dependent tax code. In the case that enterprises, organizations, branches, representative offices, dependent units perform taxpayer registration under a single-window mechanism along with enterprise registration, cooperative registration, business registration, the number on the enterprise registration certificate, cooperative registration certificate, business registration certificate is simultaneously the tax code;
[...]
The subjects of taxpayer registration include:
- Enterprises, organizations, individuals performing taxpayer registration under a single-window mechanism along with enterprise registration, cooperative registration, business registration as per the regulations
- Organizations, individuals not falling under the above case performing taxpayer registration directly with the tax authority as stated by the Minister of Finance.
What does the tax declaration dossier for the type of tax declared and paid on each occurrence of the tax obligation in Vietnam include?
Based on Article 43 of the Tax Administration Law 2019, the tax filing dossier is regulated as follows:
Article 43. Tax filing dossier
- The tax filing dossier for taxes declared and paid monthly is the monthly tax declaration.
- The tax filing dossier for taxes declared and paid quarterly is the quarterly tax declaration.
- The tax filing dossier for taxes with an annual tax calculation period includes:
a) The annual tax declaration includes the annual tax return and other documents related to determining the tax amount payable;
b) The tax finalization dossier at the end of the year includes the annual tax finalization return, the annual financial report, the linked transaction declaration; other documents related to tax finalization.
- The tax filing dossier for taxes declared and paid based on each occurrence of tax obligations includes:
a) The tax declaration;
b) Invoices, contracts, and other documents related to the tax obligation as prescribed by law.
[...]
The tax filing dossier for taxes declared and paid based on each occurrence of tax obligations includes the following documents:
- Tax declaration
- Invoices, contracts, and other documents related to the tax obligation as prescribed by law.
