Where to Declare Personal Income Tax for Freelancers?

Clause 9, Article 7 of Circular 95/2016/TT-BTC stipulates the taxpayer registration dossier for individuals subject to personal income tax and other taxes, except individuals specified in Clauses 7, 8, and 10 of this Article.

For individuals submitting the taxpayer registration dossier directly at the tax office, the dossier comprises:

- Taxpayer registration declaration form No. 05-DK-TCT issued with this Circular;

- A non-certified copy of the Citizen Identity Card or valid Identity Card (for individuals holding Vietnamese citizenship); a non-certified copy of a valid Passport (for individuals holding foreign citizenship and overseas Vietnamese).

Thus, according to this regulation, when you are subject to personal income tax, the dossier you will prepare includes the above-mentioned documents.

Place of submission: At the Tax Sub-department where the individual resides (place of permanent or temporary residence registration).

Sincerely!