What are details of the Form 01-DK-TCT - Taxpayer registration declaration for organizations in Vietnam? How to declare tax by using this form?
What are details of the Form 01-DK-TCT - Taxpayer registration declaration for organizations in Vietnam?
Based on Form 01-DK-TCT - Appendix 2 on the List of forms issued together with Circular 86/2024/TT-BTC providing the taxpayer registration declaration form for organizations:
Download the Form 01-DK-TCT - Taxpayer registration declaration for organizations in Vietnam
What are details of the Form 01-DK-TCT - Taxpayer registration declaration for organizations in Vietnam? How to declare tax by using this form? (Image from the Internet)
Instructions for filling Form 01-DK-TCT - Taxpayer registration declaration for organizations in Vietnam
Form 01-DK-TCT - Taxpayer registration declaration form for organizations in Vietnam is filled in as follows:
Taxpayers must tick one of the appropriate boxes before filling in the detailed information section. To be specific:
- "Economic organization": Taxpayers registering as provided in Point a Clause 1 Article 7 tick this box.
- "Other organizations": Taxpayers registering as provided in Point b Clause 1 Article 7 tick this box.
- "Organizations entitled to tax refund": Taxpayers registering as provided in Clauses 2 and 3 Article 7 tick this box. Taxpayers only fill in items: 1, 3, 4, 5, 9, 10, 11, 12, 13, 14, 15, 17.
- "Petroleum contract": Taxpayers registering as provided.
- "Foreign organizations trading at border markets, border gates": Taxpayers who are organizations from countries sharing a land border with Vietnam engaging in trading and exchanging goods at border markets, border gates, markets within the economic zones of Vietnam register as provided in Point a Clause 1 Article 7 Circular 86/2024/TT-BTC. Upon selecting, the legal representative must fill in the documents as regulated in Article 16 Decree 14/2018/ND-CP dated January 23, 2018, of the Government of Vietnam at item 14d and the corresponding type of economy at item 10.
Detailed information includes:
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Name of taxpayer: Clearly and fully write the organization’s name in uppercase as per the establishment decision or establishment and operation license or equivalent document issued by the competent authority (for Vietnamese organizations) or business registration certificate (for organizations from countries sharing a land border with Vietnam engaging in trading and exchanging goods at border markets, border gates, markets within Vietnam's economic zones).
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Tax agent information: Fully enter the tax agent’s information in cases where the tax agent signs a contract with the taxpayer to execute the taxpayer registration procedures on behalf of the taxpayer according to the Tax Management Law.
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Registered address: Clearly write the house number, alley, lane, street, group/hamlet/village/commune, district/district-level town/city under province, province/city of the taxpayer, phone number, Fax number (if any) stating the area code - phone number/Fax number according to the following address information:
- Registered address of the organization.
- Business address at border markets, border gates, economic zone markets for taxpayers who are organizations from countries sharing a land border with Vietnam.
- Address where exploration and exploitation activities occur for petroleum contracts.
- Taxpayers must accurately and completely fill in the email information. This email address is used as an account for electronic transactions with the tax authority regarding electronic taxpayer registration files.
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Tax notification address: If the taxpayer is an organization with a tax notification address different from the registered address as specified in item 3 above, clearly state the tax notification address for tax authority contact.
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Establishment decision:
- For taxpayers who are organizations with an establishment decision: Clearly write the decision number, issuance date, and the issuing agency.
- For petroleum contracts: Clearly write the contract number, signing date, leaving the issuing agency part blank.
- Business registration certificate/Establishment and operation license or equivalent document issued by the competent authority: Clearly state the number, date of issuance, and issuing agency of the business registration certificate of countries sharing a border with Vietnam. (for taxpayers who are organizations from countries sharing a border with Vietnam engaging in trading and exchanging goods at border markets, border gates, markets within economic zones of Vietnam), establishment and operation license or equivalent document issued by the competent authority (for taxpayers who are Vietnamese organizations).
For the specific information "issuing authority" of the business registration certificate: write the name of the country sharing a land border with Vietnam that issued the business registration certificate (Laos, Cambodia, China).
- Main line of business: Write according to the line of business on the establishment and operation license or equivalent document issued by the competent authority (for taxpayers who are Vietnamese organizations) and the business registration certificate (for taxpayers who are organizations from countries sharing a land border with Vietnam engaging in trading and exchanging goods at border markets, border gates, markets within Vietnam's economic zones).
Note: Only write 1 main line of business that is actually conducted.
- Charter capital:
- For taxpayers categorized under Limited Liability Company, Joint Stock Company, Partnership: Write the charter capital on the establishment and operation license or equivalent document issued by the competent authority or the capital source on the establishment decision (clearly stating the type of currency, classifying the capital source according to ownership, the proportion of each source in total capital).
- For taxpayers categorized under Private Enterprises: Write the investment capital on the establishment and operation license or equivalent document issued by the competent authority (clearly stating the type of currency).
- For taxpayers who are organizations of countries sharing a border with Vietnam and other organizations: If there is capital on the Establishment decision, Business registration certificate, etc., write it; if not, leave this information blank.
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Start date of activity: Declare the date the taxpayer begins actual activities if different from the tax code issuance date.
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Type of economy: Mark an X in one of the corresponding boxes.
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Accounting for business results: Mark an X in either "Independent" or "Dependent". If selecting "Independent", mark "Has consolidated financial statements" if required to prepare and send consolidated financial statements to the tax authority as regulated.
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Financial year: Clearly write from the start day and month of the fiscal year to the end day and month of the fiscal year according to the calendar year or the financial year of the taxpayer.
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Information on the direct superior unit of the taxpayer (if any): Clearly state the name, tax code of the direct superior unit managing the taxpayer as an organization; if the taxpayer is a subsidiary of a Group, Corporation, write the name, tax code of the Group, Corporation.
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Information of the legal representative/head of the organization/sole proprietor: Declare detailed information of the legal representative/head of the taxpayer organization (for economic organizations and other organizations except private enterprises) or the information of the sole proprietor. If the legal representative/head/sole proprietor is Vietnamese, then declare the personal identification number at item 14d and no need to fill in items 14đ, 14e. The tax authority automatically integrates the information of "permanent address", "current address" of individuals from the National Population Database into items 14đ, 14e.
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VAT calculation method: Mark an X in the corresponding box of this item.
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Information about related units:
- If the taxpayer has subsidiaries, members companies, mark an X in the box "Has subsidiaries, member companies", then must fill in the "List of subsidiaries, member companies" form number BK01-DK-TCT.
- If the taxpayer has dependent units, mark an X in the box "Has dependent units", then must fill in "List of dependent units" form number BK02-DK-TCT.
- If the taxpayer has business locations, dependent warehouses without business functions mark an X in the box "Has business locations, dependent warehouses", then must fill in the "List of business locations" form number BK03-DK-TCT.
- If the taxpayer has contracts with foreign contractors, subcontractors mark an X in the box "Has contracts with foreign contractors, subcontractors", then must fill in the "List of foreign contractors; subcontractors" form number BK04-DK-TCT.
- If the taxpayer has oil contractor, investor, mark an X in the box "Has oil contractor, investor", then must fill in the "List of contractors, investors in petroleum" form number BK05-DK-TCT (for petroleum contracts).
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Other information: Clearly write the name, personal identification number (for Vietnamese) or personal tax code (for foreigners), contact phone number, email of the General Director or Director, Chief Accountant or responsible accountant of the taxpayer according to legal regulation.
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Status before organizational restructuring (if any): If the taxpayer is a taxpayer registration organization due to a split/merger of organization, or converted from a dependent unit to an independent unit, mark an X in one of the corresponding boxes of this item and clearly write the tax code previously issued to the entities being split, merged, dependent units being converted.
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Section for the taxpayer or legal representative of the taxpayer to sign, clearly stating the full name: The taxpayer or legal representative of the taxpayer must sign and clearly state the full name in this section.
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Stamp of the taxpayer:
If the taxpayer has a seal at the time of taxpayer registration, the seal must be affixed in this section (excluding electronic filing cases). If the taxpayer does not have a seal at the time of taxpayer registration, no stamp is needed on the taxpayer declaration. When the taxpayer comes to receive the results, they must supplement by affixing a stamp for the tax authority.
If the taxpayer belongs to the taxpayer registration subjected to point d Clause 2 Article 4 Circular 86/2024/TT-BTC without a seal, no stamp is needed in this section.
- Tax agent's employee: If the tax agent fills out on behalf of the taxpayer, fill in this information.
What are the measures for enforcing tax debt recovery in Vietnam?
Based on Clause 1 Article 125 Tax Management Law 2019 stipulating enforcement measures to implement administrative decisions on tax management:
Article 125. Enforcement measures to implement administrative decisions on tax management
- Measures for enforcement of administrative decisions on tax management include:
a) Deduct money from accounts of the entity subjected to enforcement of administrative decisions on tax management at the State Treasury, commercial banks, or other credit institutions; freeze accounts;
b) Deduct a portion of wages or income;
c) Suspend customs procedures for exported and imported goods;
d) Stop using invoices;
dd) Seize assets, auction seized assets according to legal provisions;
e) Collect money, other assets of the entity subjected to enforcement of administrative decisions on tax management that organizations or individuals are holding;
[...]
Thus, the measures to enforce tax debt recovery, include:
[1] Deduct money from the accounts of the entity subjected to enforcement of administrative decisions on tax management at the State Treasury, commercial banks, other credit institutions; freeze accounts
[2] Deduct a portion of wages or income
Entities subjected to wage or income deduction include:
- The measure of deducting a portion of wages or income is applied to taxpayers who are individuals subjected to enforcement of administrative decisions on tax management entitled to salary, wages, or income at an agency, organization according to the staffing or a fixed-term labor contract of six months or more, or entitled to pension, loss of strength benefits.
- Administrative decisions on tax management include:
+ Decision on administrative penalty for breaches in tax management
+ Notifications on tax determination, tax determination decisions
+ Notification of tax debt
+ Decision on reclaim recovery
+ Extension decision
+ Decision on gradual payment
+ Decision to terminate the effect of the deferral of tax debt provision decision
+ Decision on remedial measures according to legal regulations on handling breaches in tax management
+ Decision on compensation for damages
+ Other administrative decisions on tax management according to the law.
[3] Suspend customs procedures for exported and imported goods
[4] Stop using invoices
[5] Seize assets, auction assets seizure according to legal regulations
[6] Collect money, other assets of the entity subjected to enforcement of administrative decisions on tax management that organizations or individuals are holding
[7] Revoke business registration certificates, business licenses, cooperative registration certificates, investment certificates, establishment and operation licenses, practice licenses
