What are details of the Form 02-DK-TCT - Taxpayer registration declaration form for dependent units, business locations with direct tax obligations in Vietnam? How to fill in this form?
What are details of the Form 02-DK-TCT - Taxpayer registration declaration form for dependent units, business locations with direct tax obligations in Vietnam? How to fill in this form?
Pursuant to 02-DK-TCT Appendix 2 issued together with Circular 86/2024/TT-BTC specifying the taxpayer registration declaration form for dependent units, business locations directly generating tax obligations, and the declaration:
1. Name of the Taxpayer: Clearly and fully record the name in uppercase letters of the dependent unit or business location of the organization as stipulated by the Establishment Decision or Establishment and Operation License or equivalent documents issued by the competent authority (for Vietnamese organizations) or the Business Registration Certificate (for foreign organizations conducting trade transactions at border or economic zone markets in Vietnam).
2. Tax Agent Information: Fully record the information of the tax agent in case the tax agent signs a contract with the taxpayer to perform taxpayer registration procedures on behalf of the taxpayer as prescribed in the Law on Tax Administration.
3. Official Headquarters Address: Clearly list the house number, alley, lane, street, village/hamlet, commune-level town, district/district-level town, city under provincial jurisdiction, province/city of the taxpayer, phone number, Fax number (if any), clearly indicating the area code - phone/Fax number as per the following address information:
- The official headquarters address of the taxpayer is an organization.
- Business location address at border markets, border gate markets, economic zone markets for taxpayers who are organizations from countries sharing a land border with Vietnam.
- Location address where oil and gas exploration and extraction activities are conducted for oil and gas contracts.
- Taxpayers must fully and accurately declare email information. This email address is used as an electronic transaction account with the tax agency for electronic taxpayer registration dossiers.
4. Address for Receiving Tax Notices: If the taxpayer is an organization with an address for receiving tax notifications from the tax agency that differs from the headquarters address in item 3 above, clearly state the address for receiving tax notifications.
5. Establishment Decision:
- For taxpayers who are dependent units, business locations of organizations with an establishment decision: Clearly state the decision number, date of issuance, and issuing agency.
- For contractors, investors participating in the Oil and Gas Contract: Clearly state the contract number, date of signing, leaving the issuing agency section blank.
6. Establishment and Operation License or equivalent document issued by the competent authority: Clearly state the number, date of issuance, and the authority issuing the Business Registration Certificate of the country sharing a border with Vietnam (for taxpayers being organizations of countries sharing a land border with Vietnam conducting trade at border markets, border gate markets, markets within economic zones of Vietnam), Establishment and Operation License or equivalent license issued by the competent authority (for taxpayers being Vietnamese organizations).
Specifically, the "issuing authority" of the Business Registration Certificate should record the name of the country sharing a land border with Vietnam that issued the Business Registration Certificate (Laos, Cambodia, China).
7. Main Business Field: Record according to the business field on the Establishment and Operation License or equivalent license issued by the authority (for Vietnamese organizations) and Business Registration Certificate (for organizations from countries sharing a land border with Vietnam conducting trade at border markets in Vietnam).
Note: only record one main actual business field.
8. Charter Capital:
If the Establishment Decision, or Establishment and Operation License, or equivalent documents have capital, record the type of currency, categorize the source of capital by owner, and the proportion of each type of capital within the total capital. If no capital information is provided, leave this section blank.
9. Date of Commencement of Business Activity: Declare the date when the taxpayer actually starts operations if different from the tax code issuance date.
10. Type of Economy: Mark an X in one of the corresponding boxes.
11. Form of Accounting for Business Results: Mark an X in one of these two choices.
12. Fiscal Year: Clearly state the start and end date of the accounting period by the calendar or fiscal year.
13. Information about Supervisory or Direct Managing Unit: Clearly state the name, tax number of the supervisory or direct managing unit.
14. Information of the Head of the Dependent Unit/Business Location: Declare detailed information of the head of the dependent unit/business location of the organization.
In cases where the head of the dependent unit/business location is Vietnamese, declare the personal identity number in item 14d and omit items 14đ, 14e. The tax agency automatically integrates “permanent address” and “current address” information of the individual from the National Population Database into items 14đ, 14e.
15. VAT Calculation Method: Mark an X in the corresponding criterion box.
16. Information about Related Units:
- If the taxpayer has business locations, dependent warehouses without business functions, mark X in the box "Has business locations, dependent warehouses" and declare in the "List of Business Locations" form BK03-DK-TCT.
- If the taxpayer has contracts with foreign contractors, foreign subcontractors, mark X in the box "Has foreign contractors, foreign subcontractors" and declare in the "List of Foreign Contractors/Subcontractors" form BK04-DK-TCT.
- If the taxpayer has petroleum contractors, investors, mark X in the box "Has petroleum contractors, investors" and declare in the "List of Petroleum Contractors/Investors" form BK05-DK-TCT (for oil and gas contracts).
17. Other Information: Clearly state the full name, personal identity number (for Vietnamese individuals) or individual tax number (for foreigners), contact phone number and email of the Director and Chief Accountant or accountant in charge of the taxpayer.
18. Status Before Organizing Restructuring (if any): If taxpayer registration is due to division/split/merger or conversion of an independent unit into a dependent unit of another managing unit, mark X in one of the corresponding boxes under this section and record the previously issued tax code of the dependent units of economic organizations that have been divided, split, merged, or converted.
19. Section for the Taxpayer or Legal Representative of the Taxpayer to Sign and Clearly Record the Full Name: The taxpayer or their legal representative must sign and clearly record their full name in this section.
20. Taxpayer Seal: At the time of taxpayer registration, if the taxpayer has a seal, they must affix it in this section (except when submitting the declaration electronically).
If the taxpayer does not have a seal at the time of taxpayer registration, they are not required to affix the seal on the taxpayer registration declaration. When receiving results, the taxpayer must supplement the seal for the tax agency.
21. Tax Agent Staff: If a tax agent declares on behalf of the taxpayer, this information should be completed.
Download the Form 02-DK-TCT - Taxpayer registration declaration form for dependent units, business locations with direct tax obligations in Vietnam
What are details of the Form 02-DK-TCT - Taxpayer registration declaration form for dependent units, business locations with direct tax obligations in Vietnam? How to fill in this form? (Image from the Internet)
What are the responsibilities of the taxpayer in Vietnam?
Based on Article 17 of the Law on Tax Administration 2019 stipulating the responsibilities of the taxpayer:
Article 17. Responsibilities of the Taxpayer
- Fulfill taxpayer registration, use of tax codes as required by law.
- Accurately, truthfully, fully declare taxes and submit tax reports on time; bear legal responsibility for the accuracy, truthfulness, and completeness of tax reports.
- Fully, timely pay tax, late tax payments, and penalties at the correct locations.
- Comply with accounting, statistical, and management policies, utilize invoices and documents in accordance with legal regulations.
- Accurately, truthfully, fully record activities generating tax obligations, tax deductions, and transactions that require tax information disclosure.
- Prepare and issue invoices and documentation to buyers matching the quantity, types, and actual paid values when selling goods or providing services as prescribed by law.
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Therefore, the taxpayer is responsible for:
- Performing taxpayer registration, using tax codes as prescribed by law.
- Accurately, truthfully, fully declaring taxes and submitting tax reports on time; bearing legal responsibility for the accuracy, truthfulness, completeness of the tax reports.
- Fully and timely paying tax amounts, late payment surcharges, fines at the proper time and location.
- Complying with accounting, statistical management policies, invoices, and documentation usage as per regulations.
- Accurately, truthfully, fully documenting activities generating tax obligations, tax deductions, and transactions to be disclosed for tax information.
- Preparing and delivering invoices and documents to buyers in the correct quantity, types, and actual transactional value when selling goods or providing services as stipulated by law.
- Providing accurate, complete, promptly available information, documents related to tax obligation determination, including investment values; account numbers and transaction content of accounts opened at commercial banks, other credit institutions;
- Explaining tax computations, declarations, payments as required by tax authorities.
- Complying with decisions, notifications, requests of tax authorities, tax management officials as prescribed by law.
- Bearing responsibility for fulfilling tax obligations per law, in cases where legal representatives or authorized representatives carry out tax procedures improperly.
- Taxpayers conducting business activities in areas with IT infrastructure must file, pay taxes, and interact with tax authorities electronically as per legal regulations.
- Based on actual circumstances and IT conditions, the Government of Vietnam provides detailed guidelines on when taxpayers are not required to submit documentation for filing, payment, refund and other tax reports already held by state management agencies.
- Develop, manage, operate IT infrastructure ensuring electronic transactions with tax authorities, applying information connection relevant to tax obligations with the tax authorities.
- Taxpayers with related party transactions must prepare, store, declare, provide documentation on the taxpayer and associated entities, including information on affiliates residing in countries, territories outside Vietnam following regulations by the Government of Vietnam.
What is the time for conducting tax inspection at the tax authorities' premises in Vietnam?
According to Clause 1, Article 109 of the Law on Tax Administration 2019 regulating tax inspection at the headquarters of the tax authority:
Article 109. Tax Inspection at the Headquarters of the Tax Authority
- Tax inspection at the headquarters of the tax authority is conducted for tax reports as follows:
a) Conduct tax inspection at the tax authority based on the taxpayer's tax reports to assess completeness, accuracy of information, documentation in tax reports, compliance with tax laws by the taxpayer. Tax officials tasked with inspection use risk assessment derived from IT databases or as assigned by the tax authority head to analyze tax reports per risk levels to propose inspection plans at the headquarters or handle as prescribed in clause 2 of this Article;
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Tax inspection at the tax authority's premises is performed under the following circumstances:
- Assessing the completeness, accuracy of information, documentation in tax reports, taxpayer compliance with tax laws.
- Inspecting, verifying, comparing documentation in tax reports against related information, records, legal regulations on taxes, actual inspection results of goods when necessary for export, import transactions.
