Places for submitting the initial taxpayer registration application for foreign suppliers without a permanent establishment in Vietnam

Places for submitting the initial taxpayer registration application for foreign suppliers without a permanent establishment in Vietnam​ (Image from the Internet)

Places for submitting the initial taxpayer registration application for foreign suppliers without a permanent establishment in Vietnam

Based on Clause 5, Article 7 of Circular 86/2024/TT-BTC on taxpayers who are foreign suppliers without permanent establishments in Vietnam as specified at Point e, Clause 2, Article 4 of Circular 86/2024/TT-BTC:

“Article 4. Taxpayer Registration Subjects

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

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e) Foreign suppliers without permanent establishments in Vietnam, non-resident foreign individuals conducting e-commerce business, digital platform-based business, and other services with organizations or individuals in Vietnam (hereinafter referred to as Foreign Suppliers).”

For direct taxpayer registration, submit the initial taxpayer registration dossier to the tax authority as stipulated in Article 76 of Circular 80/2021/TT-BTC by the Ministry of Finance guiding the implementation of several provisions of the Law on Tax Administration 2019 and Decree 126/2020/ND-CP by the Government of Vietnam detailing several provisions of the Law on Tax Administration 2019 as follows:

“Article 76. Direct Tax Registration by Foreign Suppliers

1. Initial taxpayer registration dossier:

Foreign suppliers conduct taxpayer registration directly using Form No. 01/NCCNN issued along with Appendix I of this Circular on the General Department of Taxation's electronic portal.

2. Dossier for changes in taxpayer registration information:

Foreign suppliers submit the dossier for changes in taxpayer registration information using Form No. 01-1/NCCNN issued along with Appendix I of this Circular to the directly managing tax authority on the General Department of Taxation's electronic portal.

3. Foreign suppliers use the electronic transaction authentication code issued by the managing tax authority through the General Department of Taxation's electronic portal to authenticate during taxpayer registration.”

Guidance on using the tax identification number in Vietnam

The use of the tax identification number is executed as stipulated in Article 35 of the Law on Tax Administration 2019 as follows:

- Taxpayers must record the issued tax identification number on invoices, documents, and materials when conducting business transactions; opening deposit accounts at commercial banks or other credit institutions; declaring taxes, paying taxes, being exempt from taxes, reducing taxes, refunding taxes, not collecting taxes, registering customs declarations, and conducting other tax-related transactions for all obligations to the state budget, even if the taxpayer operates production or business in multiple locations.

- Taxpayers must provide the tax identification number to relevant agencies or organizations or record the tax identification number on dossiers when performing administrative procedures through the one-door mechanism linked with the tax administration agency.

- The tax administration agencies, State Treasury, commercial banks coordinating state budget collection, and organizations authorized by the tax authority to collect taxes use the taxpayer’s tax identification number for tax management and collection into the state budget.

- Commercial banks, other credit institutions must record the tax identification number in account opening dossiers and transaction documents through the taxpayer's account.

- Other organizations and individuals participating in tax management use the issued tax identification number of the taxpayer when providing information related to tax obligation determination.

- When the Vietnamese side pays money to organizations or individuals conducting cross-border business based on digital intermediary platforms not present in Vietnam, they must use the issued tax identification number for these organizations or individuals for withholding and paying on behalf.

- When individual identification numbers are issued to the entire population, use the individual identification number in place of the tax identification number.

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

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