Dossier for Tax Declaration by Organizations and Individuals Declaring and Paying Taxes on Behalf of Individuals According to New Regulations
Based on Clause 1, Article 16 of Circular 40/2021/TT-BTC (Effective from August 1, 2021), which stipulates tax declaration dossiers for organizations and individuals filing tax declarations and making tax payments on behalf of individuals, as follows:
- Tax declaration dossier:
a) Monthly or quarterly tax declaration dossiers for organizations that declare and pay taxes on behalf of individuals in the case of individuals cooperating in business with organizations; organizations paying individuals for achieving sales; organizations that own e-commerce trading platforms; and organizations in Vietnam that are partners of foreign digital platform providers (without a permanent establishment in Vietnam) paying income to individuals as stipulated in point 8.4, Appendix I - List of tax declaration dossiers issued with Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam. Specifically:
- Tax declaration form for business households and individual businesses according to Form No. 01/CNKD issued with this Circular;
- Appendix of detailed list of business households and individual businesses (applicable to organizations and individuals declaring and paying taxes on behalf of individuals; individuals cooperating in business with organizations; organizations paying individuals for achieving sales; organizations that own e-commerce trading platforms; and organizations in Vietnam that are partners of foreign digital platform providers) according to Form No. 01-1/BK-CNKD issued with this Circular;
- Copy of the business cooperation contract (if it is the first tax declaration of the contract). The tax authority has the right to request to present the original for comparison and confirmation of the accuracy of the copy against the original.
b) Tax declaration dossiers for organizations declaring and paying taxes on behalf of individuals leasing out assets as stipulated in sub-point b, point 8.5, Appendix I - List of tax declaration dossiers issued with Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam. Specifically:
- Tax declaration form for asset leasing activities (applicable to individuals leasing out assets directly declaring taxes with the tax authority and organizations declaring on behalf of individuals) according to Form No. 01/TTS issued with this Circular;
- Appendix of the detailed list of individuals leasing out assets (applicable to organizations declaring on behalf of individuals leasing out assets) according to Form No. 01-2/BK-TTS issued with this Circular;
- Copy of the asset lease contract, contract appendix (if it is the first tax declaration of the Contract or the Contract appendix). The tax authority has the right to request to present the original for comparison and confirmation of the accuracy of the copy against the original.
c) Tax declaration dossiers for organizations and individuals declaring and paying taxes on behalf of individuals authorized according to civil law shall be implemented according to the regulations applicable to individuals who directly declare taxes.
d) Enterprises, economic organizations declaring taxes on behalf of individuals leasing out assets must select "Enterprise, economic organization declaring and paying taxes on behalf of individuals according to tax laws" on the tax declaration form, with the declarant signing, stating full name, and if it is an organization declaring on behalf, it must stamp the organization's seal or sign electronically as per regulations. On the tax calculation dossier, tax collection document must show the tax payer as the organization declaring and paying taxes on behalf.
Sincerely!
