Recently, the Ministry of Finance issued Circular 105/2020/TT-BTC replacing Circular 95/2016/TT-BTC dated June 28, 2016 providing guidance on tax registration in Vietnam.
According to the Appendix issued with Circular 105/2020/TT-BTC, a series of tax registration forms are changed in name and form. Below is a list of forms that will be used as of January 17, 2021:
VIETNAM: ALL OF LATEST TAX REGISTRATION FORM IN 2021
Form |
Form No. |
Application sent to tax authorities by taxpayers |
|
Application for Tax Registration |
|
Tax registration declaration (For organizations) |
01-DK-TCT |
List of subsidiaries and member companies |
BK01-DK-TCT |
List of dependent units |
BK02-DK-TCT |
List of business locations |
BK03-DK-TCT |
List of foreign contractors and foreign subcontractors |
BK04-DK-TCT |
List of contractors and oil and gas investors |
BK05-DK-TCT |
List of capital contributions of organizations and individuals |
BK06-DK-TCT |
Tax registration declaration (For dependent units and business locations that directly incur tax obligations) |
02-DK-TCT |
List of dependent units |
BK02-DK-TCT |
List of business locations |
BK03-DK-TCT |
List of foreign contractors and foreign subcontractors |
BK04-DK-TCT |
List of contractors and oil and gas investors |
BK05-DK-TCT |
Tax registration declaration (For business households and individual businesses) |
03-DK-TCT |
List of stores and dependent stores |
03-DK-TCT-BK01 |
Tax registration declaration (For foreign contractors, foreign subcontractors/joint venture management board) |
04-DK-TCT |
Tax registration declaration (for Vietnamese parties to submit on behalf of foreign contractors, foreign subcontractors, business cooperation organizations with individuals, business cooperation organizations with organizations, and collection authorization organizations) |
04.1-DK-TCT |
List of contracts with foreign contractors and foreign subcontractors paying taxes through the Vietnamese party |
04.1-DK-TCT-BK |
Tax registration declaration (For use by authorized collection organizations) |
04.4-DK-TCT |
Tax registration declaration (For non-business individuals) |
05-DK-TCT |
General tax registration declaration of individuals with income from salaries and wages (for income payment agencies to register for authorized individuals) |
05-DK-TH-TCT |
Tax registration declaration (For diplomatic agencies, consulates, and representative agencies of international organizations) |
06-DK-TCT |
Tax registration declaration (For dependents of individuals with income from salaries and wages) |
20-DK-TCT |
Tax registration declaration summarizing dependents of individuals with income from salaries and wages (for income payment agencies to register authorized dependents) |
20-DK-TH-TCT |
Application for changing tax registration information |
|
Declaration for adjustment and supplementation of tax registration information |
08-MST |
Document of registration of relocation at the tax agency where the taxpayer moves to |
30/DK-TCT |
Document to register cancellation of relocation |
31/DK-TCT |
Other documents |
|
Written request for re-issuance of Tax Registration Certificate/Tax Code Notification |
13-MST |
Document requesting issuance of Tax Registration Certificate for individuals |
32/DK-TCT |
Notice of temporary suspension of operations and business/resumption of operations after temporary suspension of operations and business ahead of schedule |
23/DK-TCT |
Document requesting invalidation of tax code |
24/DK-TCT |
Document requesting restoration of tax code |
25/DK-TCT |
Documents and notices from tax authorities |
|
Tax registration results |
|
The tax registration certificate |
10-MST |
Notification of tax code |
11-MST |
Tax registration certificate for individuals |
12-MST |
Notification of personal tax code |
14-MST |
Notification of dependent's tax code |
21-MST |
Notify the dependent's tax code to authorize tax registration to the income payment agency |
22-MST |
Notice and minutes verifying the taxpayer's operating status at the registered address |
|
Minutes verifying the taxpayer's operating status at the registered address |
15/BB-BKD |
Notice of taxpayer not operating at registered address |
16/TB-DKT |
Other announcements |
|
Notice of taxpayer regarding changes in location |
09-MST |
Notice that the taxpayer has stopped operating and is carrying out procedures to deactivate the tax code |
17/TB-DKT |
Notice of taxpayer's tax code termination |
18/TB-DKT |
Notice of restoration of tax code |
19/TB-DKT |
Notice that the identified managing unit is not operating at the registered address |
26/TB-DKT |
Notice of approval/disapproval of the suspension of operations and business |
27/TB-DKT |
Notice of taxpayers completing tax payment obligations to submit dissolution/termination documents to the business registration/cooperative registration agency |
28/TB-DKT |
Notice of requiring taxpayers to submit documents to terminate tax code validity |
29/TB-DKT |
Notice of suspension of operations and business according to the managing unit |
33/TB-DKT |
Notice of resumption of operations after suspension of operations and business ahead of schedule, according to the managing unit |
34/TB-DKT |
Notice of termination according to the managing unit |
35/TB-DKT |
Notice of confirmation of taxpayer's cancellation of relocation |
36/TB-DKT |
Notice of tax code restoration according to the managing unit |
37/IB-DKT |
Notice regarding taxpayers not being able to reinstate their tax identification numbers |
38/TB-DKT |
Notice of transfer of tax liability of taxpayers |
39/TB-DKT |
Thus, when Circular 95/2016/TT-BTC expires, regulations on tax registration instructions according to Circular 105/2020/TT-BTC will apply; At the same time, the forms listed above will also replace all forms issued with Circular 95.
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