Vietnam: Where to register for a personal tax code?

Hello LAWNET, may I ask which individuals must pay personal income tax? And in case of tax, where to pay? Hope to receive support from LAWNET.

LAWNET would like to answer your question as follows:

According to Article 6 of Circular No. 80/2012/TT-BTC of the Ministry of Finance of Vietnam, the location of tax registration dossier submission is prescribed as follows:

- Enterprises and their affiliated units established under the Law on Enterprise shall submit the tax registration dossier at Business registration agencies.

- Other enterprises, organizations and their affiliated units shall apply for tax registration at the Department of Taxation in charge.

- Organizations and individuals making tax deductions and tax payments on other’s behalf shall apply for tax registration at the tax authorities in charge of the area where their offices are situated. For individuals paying personal income tax via the paying agencies, the registration declaration sheet shall be submitted at the paying agencies and such agencies shall collect and submit the registration declaration sheet to the tax authorities in charge.

- Individuals liable for personal income tax that pay tax directly shall apply for tax registration at the tax authorities in charge of the locality where the taxable incomes are earned, or where the permanent/temporary residence is registered.

- Cooperatives, artels, business households, business individuals shall apply for tax registration at local Sub-department of taxation of the district, town or provincial cities.

Moreover, there are also places to submit the application for tax registration in some particular cases (according to Point b Clause 3 Article 24 of Circular No. 111/2013/TT-BTC):

- The person that earns income from wages shall submit the application for tax registration to the income player or the local tax authority that monitors the income payer. The income payer shall aggregate and submit the applications for tax registration to the local tax authority.

- The person that earns income from multiple sources: business, wages, other taxable incomes may submit the application for tax registration to the income payer or the local Sub-department of taxation.

- The person that earns other taxable incomes may submit the application for tax registration at any tax authority.

Thus, in order to be granted a tax identification number, individuals with incomes subject to PIT must register for tax. And depending on each specific case, the tax registration location is different according to the above provisions.

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