Tax registration in Vietnam: Relevant regulations

1. Tax registrants

According to Article 21 of the Law on Tax administration 2006 of Vietnam, tax registrants include:

- Business organizations, households and individuals.

- Individuals who have incomes liable to personal income tax.

- Organizations and individuals responsible for withholding and paying taxes on taxpayers’ behalf.

- Other organizations and individuals defined by tax law.

2. Time limit for tax registration

Tax registrants shall make tax registration within ten working days after:

- They are granted business registration certificates or establishment and operation licenses or investment certificates;

- They commence their business operation, for organizations not subject to business registration, or households and individuals subject to business registration but having not been granted business registration certificates;

- The responsibility for withholding and paying taxes on taxpayers’ behalf arises;

- The personal income tax liability arises;

- A claim for tax refund is made.

3. Tax registration dossiers

- For a business organization or individual, a tax registration dossier comprises:

+ Tax registration form;

+ Copy of the business registration certificate or establishment and operation license or investment certificate.

- For an organization or individual not subject to business registration, a tax registration dossier comprises:

+ Tax registration form;

+ Copy of the establishment decision or investment decision, for organizations; or copy of the personal identity card or passport, for individuals.

This is the content specified in Article 23 of the Law on Tax administration 2006 of Vietnam.

View relevant contents at the Law on Tax administration 2006 of Vietnam, effective from July 01, 2007.

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