Dossier for initial taxpayer registration for foreign contractors in Vietnam from February 06, 2025

Dossier for initial taxpayer registration for foreign contractors in Vietnam from February 06, 2025​ (Image from Internet)

Dossier for initial taxpayer registration for foreign contractors in Vietnam from February 06, 2025

According to the provisions in Clause 4, Article 7 of Circular 86/2024/TT-BTC on taxpayers who are foreign contractors, subcontractors as stipulated in Point dd, Clause 2, Article 4 of Circular 86/2024/TT-BTC:

“Article 4. Subjects of taxpayer registration

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2. Taxpayers subject to direct taxpayer registration with the tax authority include:

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dd) Foreign organizations without legal status in Vietnam, foreign individuals practicing independent business in Vietnam in accordance with Vietnamese law with income arising in Vietnam or arising tax obligations in Vietnam (hereinafter referred to as Foreign Contractors, Foreign Subcontractors).”

Foreign contractors or subcontractors who directly declare and pay contractor tax or other tax obligations, excluding contractor tax withheld and paid by the Vietnamese side, shall submit the initial taxpayer registration file at the Tax Department where their headquarters are located. The taxpayer registration file includes:

- Taxpayer registration declaration form No. 04-DK-TCT issued with Circular 86/2024/TT-BTC;

- List of foreign contractors and subcontractors form No. BK04-DK-TCT issued with Circular 86/2024/TT-BTC (if any);

- Copy of the Confirmation of registration of an operational office or equivalent document issued by a competent authority (if any).

From February 6, 2025, which entities are required to conduct taxpayer registration in Vietnam?

Based on Clause 1, Article 4 of Circular 86/2024/TT-BTC, the entities required to conduct taxpayer registration include:

- Taxpayers subject to taxpayer registration through the single-window service mechanism as stipulated in Point a, Clause 1, Article 30 of the Law on Tax Management 2019:

“Article 30. Subjects of taxpayer registration and issuance of tax identification numbers

1. Taxpayers must conduct taxpayer registration and are issued a tax identification number by the tax authority before starting production and business activities or incurring obligations with the state budget. The subjects of taxpayer registration include:

a) Enterprises, organizations, individuals conducting taxpayer registration through the single-window service mechanism along with enterprise registration, cooperative registration, business registration in accordance with the Enterprise Law and other related laws;”

- Taxpayers subject to direct taxpayer registration with the tax authority as stipulated in Point b, Clause 1, Article 30 of the Law on Tax Management 2019:

“Article 30. Subjects of taxpayer registration and issuance of tax identification numbers

1. Taxpayers must conduct taxpayer registration and are issued a tax identification number by the tax authority before starting production and business activities or incurring obligations with the state budget. The subjects of taxpayer registration include:

…

b) Organizations, individuals not falling under the cases stipulated in Point a of this Clause conduct taxpayer registration directly with the tax authority as prescribed by the Minister of Finance.”

Note: Tax registration includes:

- Initial tax registration;

- Notification of changes in taxpayer registration information;

- Notification of temporary cessation of operation, business;

- Termination of the validity of the tax identification number;

- Restoration of the tax identification number.

Refer to more details in Circular 86/2024/TT-BTC effective from February 6, 2025.

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