What contents are included in the tax registration declaration form - form number 01-dk-tct in Vietnam? What are instructions for completing the tax registration declaration form - form number 01-dk-tct in Vietnam?

What contents are included in the tax registration declaration form - form number 01-dk-tct in Vietnam?

The appendix accompanying Circular 105/2020/TT-BTC provides the template for the tax registration declaration form, form number 01-dk-tct.

Please refer to and download the tax registration declaration form template here.

Note: The tax registration declaration form, form number 01-dk-tct, is applicable to organizations.

What contents are included in the tax registration declaration form - form number 01-dk-tct in Vietnam? What are instructions for completing the tax registration declaration form - form number 01-dk-tct in Vietnam? - image from internet

What are instructions for completing the tax registration declaration form - form number 01-dk-tct in Vietnam?

The guidelines for completing the tax registration declaration form - form number 01-đk-tct, as provided in the appendix accompanying Circular 105/2020/TT-BTC, are as follows:

The taxpayer must select one of the appropriate options before filling in the detailed information section, as follows:

- "Economic organization": The taxpayer registers for tax according to the provisions in Point a, Article 7, paragraph 1, and must select this item.

- "Other organization": The taxpayer registers for tax according to the provisions in Point b, Article 7, paragraph 1, and must select this item.

- "Tax-refundable organization": The taxpayer registers for tax according to the provisions in Article 7, paragraphs 2 and 3, and must select this item. The taxpayer only needs to declare items 1, 3, 4, 5, 9, 10, 11, 12, 13, 14, 15, and 17.

- "Oil and gas contract": The taxpayer registers for tax according to the provisions in Article 7, paragraph 7 of this Circular.

- "Foreign organization conducting business at border markets, border gates": The taxpayer is an organization from a country sharing a land border with Vietnam and engages in buying, selling, and exchanging goods at border markets, border gates, or economic zones at border gates of Vietnam. The taxpayer registers for tax according to the provisions in Point a, Article 7, paragraph 1, of this Circular. When selecting this option, the legal representative must declare the required documents as specified in Point 14d, Article 2 of Circular 218/2015/TT-BTC dated December 31, 2015, issued by the Ministry of Finance, and the corresponding economic type at item 10.

The detailed information includes:

1. Taxpayer's name: Clearly and completely write the organization's name in capital letters according to the Decision of Establishment or License of Establishment and Operation or equivalent documents issued by the competent authority (for Vietnamese organizations) or Business Registration Certificate (for organizations from countries sharing a land border with Vietnam and engaging in buying, selling, and exchanging goods at border markets, border gates, or economic zones at border gates of Vietnam).

2. Tax agent information: Provide complete information about the tax agent in case the Tax Agent signs a contract with the taxpayer to carry out the tax registration procedures on behalf of the taxpayer as stipulated in the Tax Administration Law.

3. Head office address: Clearly state the house number, alley, lane, street/village/hamlet, ward/commune/town, district/province/town under the province/city of the taxpayer. If there is a telephone number or fax number, clearly state the area code - telephone/fax number according to the address information below:

- The head office address of the taxpayer is an organization.

- The address of the place of business in border markets, border gates, or economic zones at border gates for taxpayers who are organizations from countries sharing a land border with Vietnam.

- The address where oil and gas exploration and extraction activities take place for oil and gas contracts.

- The taxpayer must provide complete and accurate email information. This email address will be used as the electronic transaction account with the tax authority for electronic tax registration files.

4. Tax notification address: If the taxpayer is an organization with a tax notification address different from the head office address mentioned in item 3 above, clearly state the tax notification address for the tax authority to contact.

5. Establishment decision:

- For organizations with an establishment decision: Clearly state the decision number, date of issuance, and issuing authority.

- For oil and gas contracts: Clearly state the contract number, date of signing the contract, and leave the issuing authority section blank.

6. Business registration certificate/Establishment and Operation License or equivalent document issued by the competent authority: Clearly state the number, date of issuance, and issuing authority of the Business Registration Certificate of the country sharing a land border with Vietnam (for taxpayers who are organizations from countries sharing a land border with Vietnam and engaging in buying, selling, and exchanging goods at border markets, border gates, or economic zones at border gates of Vietnam) or the Establishment and Operation License or equivalent document issued by the competent authority (for Vietnamese organizations).

Regarding the "issuing authority" information for the Business Registration Certificate: state the name of the country sharing a land border with Vietnam that issued the Business Registration Certificate (Laos, Cambodia, China).

7. Main business sector: State the main business sector as stated in the Certificate of Establishment and Operation or equivalent document issued by the competent authority (for Vietnamese organizations) and the Business Registration Certificate (for organizations from countries sharing a land border with Vietnam and engaging in buying, selling, and exchanging goods at border markets, border gates, or economic zones at border gates of Vietnam).

Note: Only state one actual main business sector.

8. Charter capital:

- For taxpayers belonging to the forms of Limited Liability Company, Joint Stock Company, Partnership Company: State the charter capital as stated in the Certificate of Establishment and Operation or equivalent document issued by the competent authority or the source of capital in the Decision of Establishment (specify the currency, classify the sources of capital according to ownership, and the proportion of each source of capital in the total capital).

- For taxpayers belonging to the form of private enterprise: State the investment capital as stated in the Certificate of Establishment and Operation or equivalent document issued by the competent authority (specify the currency).

- For taxpayers who are organizations from countries sharing a land border with Vietnam and other organizations: If there is capital stated in the Decision of Establishment, Business Registration Certificate, etc., then state it; if there is no capital stated, leave this information blank.

9. Start date of operation: Declare the actual start date of operation if different from the tax identification number issuance date.

10. Economic form: Mark X in one of the corresponding boxes.

11. Accounting method for business results: Mark X in one of the two boxes for independent or dependent. If selecting the "independent" box, then select "with consolidated financial statements" if subject to the requirement to prepare and submit consolidated financial statements to the tax authority according to regulations.

12. Financial year: Clearly state the accounting period from the start date to the end date of the financial year according to the Gregorian calendar or the taxpayer's fiscal year.

13. Information about the supervising unit or direct management unit: Clearly state the name and tax identification number of the higher-level unit directly managing the taxpayer organization.

14. Information about the legal representative/business owner: Provide detailed information about the legal representative according to the law of the taxpayer organization (for economic organizations and other organizations excluding private enterprises) or information about the owner of the private enterprise.

15. VAT calculation method: Mark X in one of the corresponding boxes.

16. Information about related units:

- If the taxpayer has subsidiaries or affiliated companies, mark X in the "Has subsidiaries or affiliated companies" box, and then provide details in the "List of subsidiaries or affiliated companies" form BK01-ĐK-TCT.

- If the taxpayer has dependent units, mark X in the "Has dependent units" box, and then provide details in the "List of dependent units" form BK02-ĐK-TCT.

- If the taxpayer has dependent business locations or warehouses without business functions, mark X in the "Has dependent business locations or warehouses" box, and then provide details in the "List of business locations" form BK03-ĐK-TCT.

- If the taxpayer has foreign contractors or subcontractors, mark X in the "Has foreign contractors or subcontractors" box, and then provide details in the "List of foreign contractors or subcontractors" form BK04-ĐK-TCT.

- If the taxpayer has contractors or investors in the oil and gas sector, mark X in the "Has contractors or investors in the oil and gas sector" box, and then provide details in the "List of contractors or investors in the oil and gas sector" form BK05-ĐK-TCT (for oil and gas contracts).

17. Other information: Clearly state the full name, personal tax identification number, contact phone number, and email of the CEO or Director and Chief Accountant of the taxpayer.

18. Status before restructuring the economic organization (if applicable): If the taxpayer is a tax-registered economic organization resulting from the restructuring of a previous economic organization, mark X in one of the following cases: merger, consolidation, division, separation, and specify the tax identification numbers previously issued to the merged, consolidated, divided, or separated economic organizations.

19. Section for the taxpayer or the legal representative of the taxpayer to sign and provide their full name: The taxpayer or the legal representative according to the law of the taxpayer must sign and provide their full name in this section.

20. Stamp of the taxpayer:

If the taxpayer has a stamp at the time of tax registration, it must be affixed in this section. If the taxpayer does not have a stamp at the time of tax registration, they do not need to affix a stamp on the tax declaration. When the taxpayer comes to receive the result, they must supplement the stamp for the tax authority.

If the taxpayer falls under the tax registration subjects specified in point d, clause 2, Article 4 of this Circular and does not have a stamp, they do not need to affix a stamp in this section.

21. Tax agent: If the tax agent files the declaration on behalf of the taxpayer, provide the information in this section.

Where is the location to submit the initial tax registration application when registering for tax along with business registration in Vietnam?

According to Article 32 of the 2019 Tax Administration Law, there are regulations regarding the location for submitting the initial tax registration documents as follows:

Location for submitting the initial tax registration documents:

1. Taxpayers who register for tax together with business registration, cooperative registration, or business registration shall submit the tax registration documents at the place where the business registration, cooperative registration, or business registration is filed, as prescribed by law.

2. Taxpayers who register for tax directly with the tax authority shall submit the tax registration documents at the following locations:

a) Organizations, business households, and individual businesses shall submit the tax registration documents at the tax authority where they are headquartered.

b) Organizations and individuals responsible for withholding and paying taxes on behalf of others shall submit the tax registration documents at the tax authority directly managing the organization or individual.

c) Household units and individuals without business activities shall submit the tax registration documents at the tax authority where the taxable income arises, the place of permanent residence registration, temporary residence registration, or the place where obligations to the state budget arise.

3. Individuals who authorize organizations or individuals to pay income tax on behalf of themselves and dependents shall submit the tax registration documents through the organization or individual making the income payment. The organization or individual making the income payment is responsible for consolidating and submitting the tax registration documents on behalf of the individual to the tax authority directly managing the organization or individual making the income payment.

Therefore, if the tax registration is done together with the business registration, the taxpayer will submit the initial tax registration documents at the location for submitting the business registration documents.