How do overseas suppliers directly apply for taxpayer registration in Vietnam?
In Vietnam, how does direct taxpayer by overseas suppliers register? In Vietnam, what are regulations on taxpayer identification number regulated?
In Vietnam, how does direct taxpayer by overseas suppliers register?
Pursuant to Article 76 of Circular 80/2021/TT-BTC, direct taxpayer registration by overseas suppliers as follows:
1.Application for first-time taxpayer registration:
The overseas supplier shall complete and submit Form No. 01/NCCNN in Appendix I hereof on the online portal of General Department of Taxation.
2.Application for change of taxpayer registration information
The overseas supplier shall complete and submit Form No. 01-1/NCCNN in Appendix I hereof to the supervisory tax authority on the online portal of General Department of Taxation.
3.The overseas supplier shall use the verification code provided by the supervisory tax authority via the online portal of General Department of Taxation for verification during the process of taxpayer registration.
What are regulations on taxpayer identification number ?
Pursuant to Article 75 of Circular 80/2021/TT-BTC, taxpayer identification number as follows:
The TIN of an overseas supplier that registers, declares and pays tax directly or by authorization shall comply with Circular No. 105/2020/TT-BTC dated 03/12/2020 of the Ministry of Finance on taxpayer registration.
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