13 entities required for direct taxpayer registration with tax authorities in Vietnam from February 06, 2025

13 entities required for direct taxpayer registration with tax authorities in Vietnam from February 06, 2025

Taxpayers who are required to perform taxpayer registration directly with the tax authority in Vietnam include:

(1) Enterprises operating in specialized fields not required to register businesses through the business registration authority as stipulated by specialized law (hereinafter referred to as Economic Organizations).

(2) Public service units, economic organizations of the armed forces, economic organizations of political, political-social, social, social-professional organizations engaged in business activities as prescribed by law but are not required to register businesses through the business registration authority;

Organizations from countries sharing a land border with Vietnam conducting trading, buying, and exchanging goods at border markets, border gate markets, markets within the border gate economic zones;

Representative offices of foreign organizations in Vietnam; Cooperatives established and organized under Decree 77/2019/ND-CP of the Government of Vietnam on cooperatives but not subject to business registration through the business registration authority as stipulated in Clause 2, Article 107 of the Cooperative Law 2023 (hereinafter referred to as Economic Organizations).

(3) Organizations established by competent authorities without production and business activities but with obligations to the state budget (hereinafter referred to as Other Organizations).

(4) Foreign organizations and individuals and organizations in Vietnam using humanitarian aid funds, non-refundable aid from abroad to purchase goods and services in Vietnam subject to value-added tax for non-refundable aid, humanitarian aid; diplomatic missions, consular posts, and representative offices of international organizations in Vietnam eligible for value-added tax refunds for subjects enjoying diplomatic immunity; ODA project owners eligible for value-added tax refunds, ODA project sponsor representative offices, organizations designated by foreign sponsors managing non-refundable ODA programs and projects (hereinafter referred to as Other Organizations).

(5) Foreign organizations without legal status in Vietnam, foreign individuals independently conducting business in Vietnam in accordance with Vietnamese law having income or tax obligations arising in Vietnam (hereinafter referred to as Foreign Contractors, Sub-contractors).

(6) Overseas suppliers without a permanent establishment in Vietnam, non-resident foreign individuals conducting e-commerce, business based on digital platforms, and other services with organizations and individuals in Vietnam (hereinafter referred to as Overseas Suppliers).

(7) Enterprises, organizations, individuals responsible for withholding and paying tax on behalf of other taxpayers must declare and determine separate tax obligations compared to the taxpayers' obligations as prescribed by the law on tax management (except income-paying agencies when withholding, paying personal income tax on behalf); commercial banks, intermediary payment service providers, or organizations, individuals authorized by overseas suppliers are responsible for declaring, withholding, and paying tax on behalf of the overseas suppliers (hereinafter referred to as Individuals, Organizations Withholding on Behalf).

Income-paying organizations using issued tax codes for declaring and paying withheld personal income tax on behalf.

(8) Operators, joint operating companies, joint venture enterprises, organizations assigned by the Government of Vietnam to receive Vietnam's share of oil and gas fields in overlapping areas, contractors, investors participating in oil and gas contracts, the parent company - Vietnam National Oil and Gas Group representing the host country receiving the profit share from oil and gas contracts.

(9) Households, individuals engaged in the production and business of goods and services as prescribed by law but not required to register as businesses through the business registration authority as stipulated by the Government of Vietnam on household businesses; individuals from countries sharing land borders with Vietnam conducting trading, buying, and exchanging goods at border markets, border gate markets, markets within the border gate economic zones.

(10) Individuals with income subject to personal income tax (except business individuals).

(11) Individuals who are dependents as prescribed by the law on personal income tax.

(12) Organizations, individuals authorized by the tax authority for tax collection.

(13) Other organizations, households, and individuals with obligations to the state budget.

Refer to more details in Circular 86/2024/TT-BTC effective from February 06, 2025.

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