Tax registration procedures

1. Deadline for tax registration:

 Those who need to register tax must use the tax registration form prescribed by law with the tax agency within 10 working days since the date of:

• • To be granted a business registration certificate or an establishment and operation license or an investment certificate;
  • Starting business activities without a business registration certificate or the date of arising of tax obligations in case the taxpayer is a non-business organization or individual;
  • Responsible for  tax deduction and tax payment on behalf of organizations and individuals;
  • Responsible for withholding tax and paying tax on behalf of organizations and individuals;
  • Personal income tax liability arises (the date the individual receives the income);
  • Arising a refund of VAT refunds according to the provisions of tax law for project owners (or authorized representatives such as board of construction managers), foreign main contractors.

2.  Tax registration documents

2.1. Tax registration dossiers for business organizations (except for affiliated units) include:

• Tax registration declaration according to form 01-DK-TCT and the statements attached to tax registration (if any).
• Copy of business registration certificate or foreign investment license in Vietnam; or copy of establishment decision.

In case the business organization is a governing unit with affiliated units, the business organization must declare the affiliated units in the "List of affiliated units". The tax agency managing the governing unit shall grant a tax number to the governing unit, and silmutaneously grant the identification number to each affiliated unit included in the "List of affiliated units" of the governing unit, including the case that affiliated units located in other provinces.

The governing unit is responsible for notifying the tax number (13 numbers) to its affiliated units.

The tax agency managing the governing unit is responsible for notifying the tax number (13 numbers) to the tax authority managing the affiliated unit.

2.2. A tax registration dossier for an affiliated unit of a business organization includes:

• Tax registration declaration form No. 02-DK-TCT and attached lists (if any). The tax registration declaration must clearly state the 13-digit tax number notified by the governing unit.
•  A copy of the branch's business registration certificate or foreign investment license in Vietnam.

2.3.  Tax registration dossiers for taxpayers being individuals, groups of individuals and households business include:

• A tax registration declaration form made according to form 03-DK-TCT, enclosed with a list of shops and business shops in the district, town or province other than the main business place (if any).
• Copy of business registration certificate (if any).
•  Copy of national Id card.

In case an individual has a shop or shop located in a different area (province, city, district, provincial town) from the main establishment, declares and registers tax with the Sub-department of Taxation where the store or shop is located. Tax registration dossiers are: Tax registration declarations form No. 03.1-DK-TCT.

2.4. Tax registration dossiers for foreign contractors and sub-contractors directly which pay the tax in Vietnam include:

• • Tax registration declaration form 04-DK-TCT
  • Copy of business license in Vietnam
  • Vietnamese copy and translation of “Business license or independent practice license, certificate of tax registration” issued by the host country to foreign contractors and sub-contractors.
  • List of project management offices of foreign contractors and sub-contractors directly paying tax in Vietnam (if any).

2.5. Tax registration dossiers for the project executive board of the contract performing the foreign contractors and sub-contractors which directly pay tax in Vietnam:

In case foreign contractors and subcontractors directly paying tax in Vietnam when implementing an investment project have registered for tax and are granted a 10-digit tax numbder by the taxagency, if arising extra contracts (under the project) at other locations, the contractor must declare and register for tax in order to be granted a 13-digit tax number to the project executive boards of the foreign contractor or sub-contractor which directly perform each contract according to the form. “Tax registration declaration form 04.3-DK-TCT”.

A tax registration dossier includes:

• Tax registration declaration form 04.3-DK-TCT.
• Contract signed with Vietnamese party (a copy in Vietnamese).
• Investment license, contractor license issued by the project management board or foreign contractors or sub-contractors directly performing the contract (if any)

2.6. Tax registration dossiers for foreign contractors and sub-contractors that do not directly paying tax in Vietnam:

 For foreign contractors and sub-contractors, contracts and business cooperation of Vietnam with foreigners not directly paying tax in Vietnam, the Vietnamese party signs a contract with the contractor will be responsible for declaring and paying taxes on behalf of foreign contractors and sub-contractors.. For foreign contractors and sub-contractors, contracts and business cooperation of Vietnam with foreigners but the foreign does not directly pay tax in Vietnam, the Vietnamese party signs a contract with the contractor. responsible for declaring and paying taxes to outsiders.

 The Vietnamese party is granted a 10-digit tax code to use for declaring and paying tax on behalf of foreign contractors and sub-contractors.

In case the Vietnamese party signing the contract is an enterprise that has been granted a tax number, it is not allowed to use the enterprise's tax number to declare and pay tax to foreign contractors and sub-contractors.

 A dossier of tax code registration for a Vietnamese party to sign a tax payment contract with a foreign contractor or sub-contractor includes:

• Tax registration declaration form No. 04.1-DK-TCT enclosed with the list of foreign contractors and sub-contractors that the Vietnamese party declares and pays tax on behalf of. Contract signed with foreign contractor (a copy in Vietnamese)
• A list of foreign sub-contractors and sub-contractors that sign business cooperation contracts with tax declaration and payment by a Vietnamese party.

 Each foreign contractor and sub-contractor in the list will be granted a 13-digit tax number according to the tax number paid on behalf of the contracting party.

 This tax number is used to distinguish the payable and paid tax amount of each foreign contractor and sub-contractor when the Vietnamese party signs a contract on behalf of the contractor and sub-contractor  to declare and pay tax.

 The Vietnamese party signing the contract must declare tax registration for each contractor and sub-contractor according to the "Appendix to the tax registration declaration - Form No. 04.2-DK-TCT"; silmutaneously, it must carry out procedures for invalidation of 13-digit tax number of foreign contractors upon contract termination.

2.7.  Tax registration dossiers for taxpayers being foreign contractors, sub-contractors, foreign party joining the contracts, business cooperation, tax declaration and payment through Vietnamese parties include:

• Tax registration declaration form 04.2-DK-TCT, on the declaration form the 13-digit tax number of contractors.
• Contract signed with Vietnamese party (a copy in Vietnamese).
• A copy in Vietnamese of “Business license or independent practice license, certificate of tax registration” issued by the host country to foreign contractors and sub-contractors.

2.8. Tax registration dossiers for taxpayers being individuals paying income tax for high-income earners include:

• Tax registration declaration form 05-DK-TCT.
• Identity card or Passport for foreigners (copy)
• 02 2 x 3cm photos of the tax registrant (01 pasted on the tax registration declaration, 01 pasted on the tax identification card).

Individuals who have high-income directly declare and pay income tax to tax agency shall submit tax registration dossiers at tax offices. Then they will be granted personal tax numbers.

2.9. Tax registration dossiers for taxpayers who are diplomatic missions, consular offices and representative offices of international organizations in Vietnam (with a refund of VAT) are: Tax registration declaration according to form 06-DK-TCT.

2.10. Tax registration dossiers for authorized organizations to collect taxes, fees, charges and other revenues as prescribed by law; project owners, foreign main contractors of ODA projects; Organizations withholding personal income tax but no producing, doing business or providing services are: Tax registration declaration form according to form 01-DK-TCT (declaring only the following items: 1, 2, 3, 4, 12, 18).

 In case organizations and individuals that collect fees and charges belonging to the state budget must have an additional declaration of registration of fee and charge collection according to Form No. 1 specified in Circular No. 63/2002/TT-BTC dated 24/07/ 2002 of the Ministry of Finance guiding the fees and charges. Charge and fee-collecting units are granted a tax number for common use in the declaration and payment of charges and fees and tax declaration and payment for production, business and service activities (if any).

2.11.   For a number of special industries and trades that are granted operation licenses by ministries and branches (such as credit, lawyer, oil and gas, insurance, health care), this license is used instead of the business registration certificate in tax registration dossiers.

 Taxpayers do not need to stamp on tax registration declarations to be able to carry out both tax registration procedures and seal engraving silmutaneously.

3.  Providing tax registration form

Taxpayers can receive tax registration forms at the nearest tax offices or a copy of the form attached to this Circular or print the tax registration form on the website of the General Department of Taxation (address: http: //www.gdt.gov.vn).

Taxpayers can go to any tax agency for guidance on the declaration of expenses in the tax registration dossier if needed.

4. Location of submission of tax registration:

•    Enterprises, units, production and business organizations and service providers shall submit tax registration dossiers at the Tax Departments of the provinces and centrally-run cities (hereinafter referred to as provinces) where the headquarters of enterprises, units or organizations paying taxes are located.
• The affiliated units of the enterprise, unit or organization submit tax registration dossiers at the provincial tax department where the headquarter of the affiliated unit is located.
•  Organizations and individuals that are responsible for withholding and paying tax in replacement for the others at the tax administration agency where such organization or individual is headquartered. Particularly for individuals paying income tax through an income-paying agency, a tax registration declaration must be submitted at an income-paying agency; the income-paying agency shall synthesize the tax registration declaration of each individual to submit to the tax agency to directly manage the tax collection.
• Individuals paying high income tax directly, without going through income payers, register for tax at tax authorities where taxable income is generated, where their permanent residence is registered or where they temporary residence
• Cooperatives, cooperative groups, households and individuals business shall register for tax at Tax Departments at district-level , towns and provincial cities.

5. Location of submission of tax registration.

The tax official receives and stamps the receipt of the tax registration dossier, specifying the time of receipt of the dossier, the number of documents according to the list of tax registration dossiers in case the tax registration dossier is submitted directly at the tax office.

Tax officials shall write promissory note for the date of return of tax registration results, the time limit for returning results must not exceed the number of days specified in this circular.

In case the tax registration dossier is sent by post, the tax official shall receive the dossier and write a letter to the tax authority. In case of e- tax registration, the work of receiving, checking and accepting tax registration dossiers is done through electronic data-processing system.

Tax officer checks tax registration dossiers, in case of needing supplemented dossiers, on the day of receipt of dossiers, tax authorities shall notify applicants within 3 working days of receiving dossiers since the date of receiving the application by post or electronic transaction.

 In localities that have implemented the Joint Circular on handling business registration, tax registration documents and granting seal engraving permits under the inter-agency "one-stop shop" mechanism must perform the tax registration dossiers, location of receiving tax records in accordance with this regulation.

6 . Issuance of tax registration certificate

6.1.  Time limit for granting tax registration certificate

Tax offices are responsible for granting tax registration certificates within 5 working days for tax registration dossiers submitted directly at tax departments and 10 days for dossiers directly submitted at tax offices since the date of receipt of a complete tax registration dossier (excluding the time to amend and supplement the dossier due to incorrect declaration by taxpayers).

6.2.  Tax registration certificate

a.  Các chỉ tiêu trên giấy chứng nhận đăng ký thuế gồm:Tax registration certificate: Taxpayers have completed all procedures and tax registration dossiers and are issued "tax registration Certificate" by the tax authority in the form No. 10-MST (except for earners who pay income taxs with the high-income ). The criteria on the tax registration certificate include:

• Name of the taxpayer;
• Tax  number,
• Number, date, month and year of the business registration certificate or operation license or investment certificate for business organizations and individuals;
• Number, date, month and year of the establishment decision, for non-business organizations;
• Number of days, months, years and place of issue of the identity card or passport for non-business individuals;
• Direct tax managing authorities;
• Tax code issuance date.

b. The Individual Taxpayer Identification Number (ITIN): Individual as a subject to pay income tax with high-income completes all procedures and applies for tax registration to be granted a “Personal tax identification number card” according to form No.12-MST attached to this Circular. The criteria on the Personal Tax Identification Number Card includes:

• Name of the taxpayer;
• Tax number
• Number, days, months, years and place of issue of the national identity card;
• Permanent address.

c. Announcement on Tax identification number: Unqualified cases for issuance of a Tax Registration Certificate (for units or organizations that lack a business registration certificate or an investment license, for an individual or a lack of nationa ID card, or lack of a business registration certificate) is issued a tax identification number notification by the tax office according to form No. 11-MST. Contents of tax code notification include:

• Tax number;
• Name of the taxpayer;
• Office address;
• Date of issuance of tax identification numbers;
•  Direct tax managing authorities.

6.3.  Re-issuance of tax registration certificates:

The re-issuance of tax registration certificates and the Individual Taxpayer Identification Number for the following cases shall be carried out by the tax authorities within 5 working days since the receiving date of of the taxpayer's request.

The Tax Office shall re-issue the Certificate of Tax Registration and the Personal Tax Identification Number Card in the following specific cases:

a.  Re-issuance of tax registration certificates in case of loss of tax registration certificates: When losing tax registration certificates, taxpayers must declare to the tax offices directly managing them to be re-issued with tax registration certificates. An application for re-grant of a tax registration certificate includes:

• A written request for re-issuance of the tax registration certificate, clearly stating the name, address, tax identification number, cause of loss, place of loss, request for re-issuance and commitment to be responsible for the declaration and use of tax number.
• Business registration certificate or Investment license, Establishment decision, Operation registration certificate (certified copy).

b.  Re-issuance of the tax registration certificate in case the items on the tax registration certificate have changed: when there is a change in the contents of the items on the tax registration certificate, the taxpayer must follow the following procedures in Section III below for the tax agency to re-issue the adjusted tax registration certificate.

c. Re-issuance of torn tax registration certificate: in case the tax registration certificate is torn, or damaged, the taxpayer shall carry out procedures to be re-issued the tax registration certificate by the tax office. An application for re-grant of a tax registration certificate includes:

• • • A written request for re-issuance of the tax registration certificate.
• • • The original tax registration certificate is torn or damaged.

d.  Re-issuance of the personal tax identification number: the individual who loses the personal tax identification number or the card is torn, crushed or damaged shall make an application to the tax office to re-issue the personal tax identification number. The application must clearly state: tax number, full name, identity card number or passport number (if a foreigner), the previous place of registration for issuance of the card. In case of card exchange, the old card must be returned to the tax office.

1. 7. Instructions for some specific cases:

7.1. An individual may only own one private enterprise or one household business .

  Through tax registration, if the tax office detects that an individual is the owner of many private enterprises or business households, the tax office shall coordinate with the business registration authority to handle according to the provisions of law. .

While the business registration agency has not revoked the business registration certificate, if these establishments have business activities, the tax authority must issue a temporary 13-digit tax code notice to these businesses to put into tax collection management (the 13-digit tax code is taken from the 10-digit tax code of the owner of the private business or the owner of the business household, which is granted when declaring and registering for the first tax code).

7.2.  If a corporation has affiliated units from province to commune, but the number of affiliated units is greater than 1000 units, provincial affiliated units are allowed to use form 01-DK-TCT to register for  tax declaration and must declare in full the list of subordinate units is located in the province in the "List of affiliated units". Sub-provincial units are granted 10-digit tax codes and provincial-level units are granted 13-digit tax codes.

7.3. Household businesses declare and register for tax in order to be granted a tax number at the district-level Tax Department of the district, provincial town where the householder registered household book (using form 03-DK-TCT). Household Businesses must use their assigned tax  numbers to write on certification of tax payment and documents related to transit trade.

7.4. For administrative and non-business units that do not have a business function, but there are activities that need to do the customs procedures to receive foreign aid such as: Project management boards of state agencies, Hospitals, schools and similar units, before carrying out customs procedures, must register for tax at the tax office of the locality where the unit's headquarter is located.

7.5. Once a tax number has been issued, if the taxpayer has new production and business activities or expands business to other provinces and cities (without establishing branches or affiliated units), he/she must register for tax with the tax office where arises or expands production and business activities according to the provisions of the Tax Law and the Tax Ordinance for managing tax collection.