Which foreign supplier is authorized to register tax, declare tax, and pay tax in Vietnam?

Circular 80/2021/TT-BTC dated September 29, 2021 on elaboration of some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP on elaboration of some Articles of the Law on Tax Administration.

Which foreign supplier has no permanent establishment in Vietnam?

According to Article 73 of the Circular No. 80/2021/TT-BTC, entities related to tax administration for e-commerce business and other services provided by overseas suppliers without permanent establishments in Vietnam shall include the following entities:

- Overseas suppliers without permanent establishments in Vietnam which conduct e-commerce business, business based on digital platform and other services with organizations and individuals in Vietnam (hereinafter referred to as "overseas suppliers").

- Organizations and individuals in Vietnam that purchase goods and/or services from overseas suppliers.

- Tax agents that operate within Vietnam's law and are authorized by overseas suppliers to register, declare, and pay tax in Vietnam.

- Commercial banks, payment intermediary service providers and organizations and individuals with rights and obligations related to e-commerce business activities, business based on the digital foundation and other services provided by overseas suppliers.

Which foreign supplier is authorized to register tax, declare tax, and pay tax in Vietnam?

 

Which foreign supplier is authorized to register tax, declare tax, and pay tax in Vietnam?

Pursuant to Article 79 of Circular No. 80/2021/TT-BTC on authorization for tax registration, declaration and payment in Vietnam by overseas suppliers in the following cases:

- If the foreign supplier authorizes a tax agent to operate in accordance with Vietnam's law (hereinafter referred to as "authorized party"), the authorized party must follow tax procedures (registration, declaration, and payment) under the contract concluded with the foreign supplier. According to the scope of authorization and responsibilities of each party prescribed in the authorization contract, the authorized party shall follow corresponding tax procedures prescribed in Article 76, Article 77 and Article 78 of this Circular applied to overseas suppliers.

- If the foreign supplier has directly registered, declared, and paid tax in Vietnam and authorizes a tax agent to declare and pay tax, within 05 working days before the effective date of the authorization contract, the foreign supplier must notify the tax authority of the change of information using form 01-1/CNN enclosed in Annex I of this Circular and enclosed with relevant documents.

+ Foreign suppliers shall supply adequate and accurate vouchers, dossiers, documents and necessary information relating to the carrying out of tax procedures under contracts signed between the two parties.

+ If the foreign supplier signs an authorization contract with a tax agent, the legal representative of the tax agent shall add a signature and seal on the tax documents of the taxpayer's legal representative. The tax declaration must specify the full name and the number of the practice certificate of the tax agent staff. The documents and applications for tax agent services shall be sent only within the scope of authorized tasks in the signed contract.

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