On December 03, 2020, the Ministry of Finance of Vietnam issued the Circular No. 105/2020/TT-BTC on guidelines for tax registration.
According to the Circular No. 105/2020/TT-BTC of the Ministry of Finance of Vietnam, location of submission and application for initial tax registration shall comply with clause 2, clause 3 Article 31; clause 2, clause 3 Article 32 of the Law on Tax Administration of Vietnam and the following:
- As for taxpayers being corporates provided for in points a, b, c, n clause 2 Article 4 of the Circular No. 105/2020/TT-BTC:
+ Business entities and affiliated entities (except artels) specified in points a, b clause 2 Article 4 of the Circular No. 105/2020/TT-BTC shall file applications for initial tax registration with the Department of Taxation where they are headquartered;
+ The other organizations and affiliated entities, specified in points c, b clause 2 Article 4 of the Circular No. 105/2020/TT-BTC, shall file applications for initial tax registration with the Department of Taxation where they are headquartered, for those established by central agencies and provincial authorities; or to Sub-department of Taxation or regional Sub-department of Taxation where they are headquarters, for those established by district authorities and where the artels are headquartered.
- The taxpayers, specified in point d clause 2 Article 4 of the Circular No. 105/2020/TT-BTC (except for diplomatic missions and consular offices and representative agencies of international organizations in Vietnam mentioned in clause 3 hereof) shall file applications for initial tax registration with the Department of Taxation where they are headquartered or where the individuals have permanent residences in Vietnam.
View more details at the Circular No. 105/2020/TT-BTC of the Ministry of Finance of Vietnam, effective from January 17, 2021.
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