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Where to apply
|
Enterprises, units and
organizations engaged in production, business or service provision: Tax
departments of provinces and centrally-run cities;
Business individuals and households: Tax sub-departments of districts,
provincial capitals or cities. |
|
Application conditions
and documents |
Application
file:
For business organizations (except dependent units):
Tax registration declaration and lists enclosed therewith (if any);
Business registration certificate (notarized copy) or the license for
foreign investment in Vietnam (copy);
Establishment decision (copy), if any.
For dependent units:
Tax registration declaration, and lists enclosed therewith (if any);
Business registration certificate of the branch (notarized copy) or the
license for foreign investment in Vietnam (copy).
For business individuals, groups of business people and business
households:
Tax registration declaration, enclosed with a list of stores and shops
located outside districts, provincial capitals or provinces where the
main establishments are located (if any);
Business registration certificate (notarized copy).
For foreign contractors and sub-contractors that directly pay taxes
in Vietnam:
Tax registration declaration, enclosed with a list of sub-contractors
(if any);
License for business operation in Vietnam.
Dossiers to be submitted by Vietnamese parties signing contracts with
foreign contractors or business cooperation contracts and having the
responsibility to pay taxes for foreign contractors and sub-contractors:
Tax registration declaration, enclosed with a list of foreign
contractors and sub-contractors for whom the Vietnamese party pays
taxes;
Contract signed with the foreign contractor (the Vietnamese extract).
For foreign contractors, sub-contractors and foreign parties to
business cooperation contracts that pay taxes through Vietnamese
parties:
Tax registration declaration;
Contract signed with the Vietnamese party (the Vietnamese extract).
For individuals paying income tax as high-income earners:
Tax registration declaration;
People’s identity card or passport for foreigners (copy).
Two 2cm x 3cm-sized photos of the tax registrant (one to be stuck on the
tax registration declaration and the other to be stuck on the tax code
card).
For diplomatic missions, consulates and representative offices of
foreign organizations in Vietnam (those that are eligible for VAT
refund):
Tax registration declaration.
For organizations authorized to collect taxes, charges, fees and
other revenues according to the provision of law; project owners,
principal foreign contractors of ODA projects; and non-business units
withholding income tax on high-income earners:
Tax registration declaration.
Note: There are different forms for tax registration declaration applied
to different applicants. Please see item 2, article II of Circular
10/2006/TT-BTC for more details. |
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The process |
Tax paying organizations
and individuals shall have to make tax registration according to set
form with tax offices within 10 days as from: the date of granting of
business registration certificates or the date of commencement of
business activities which do not require business registration
certificates, or the date when tax obligations arise, in cases where
taxpayers are non-business organizations or individuals;
Tax offices shall have to grant tax codes within 5 days, for tax
registration dossiers submitted directly to tax departments; and within
10 days for tax registration dossiers submitted directly to tax
sub-departments, after receiving complete dossiers of application
(excluding the time for revision or supplementation of information
wrongly or inadequately declared by tax-paying organizations or
individuals in their dossiers); |
