Dossier for registration of personal tax identification for foreigners

by QuynhHuong

Accordingly, with the growing amount of foreign workers, it is vital to understand and follow the regulation on personal taxation. So, what is the dossier for registration of personal tax identification for foreigners? Let’s find out with LSX!

  • Circular 111/2013/TT-BTC

Foreigners are resident individuals

Hence the regulations under Clause 1, Article 1, Circular 111/2013/TT-BTC, a resident individual is a person who meets one of the following conditions:

  • Present in Vietnam for 183 days or more in 12 consecutive months from the first day of presence in Vietnam; of which arrival and departure dates is the first day.
    • The date of arrival and departure shows on the certification of the immigration authority on the passport; otherwise travel document of the individual upon arrival and departure from Vietnam.
    • In case of entry and exit on the same day, it will be the first day of residence.
    • An individual’s presence in Vietnam means his/her presence in the Vietnamese territory.
  • Having a regular place of residence in Vietnam in one of the following two cases:
    • Having a regular place of residence following the provisions of the law on residence. The place of permanent residence is the place of permanent residence stated in the permanent residence card; or the place of temporary residence when applying for a temporary residence card issued by a competent agency of the Ministry of Public Security.
    • Having a rented house to live in in Vietnam following the provisions of the law on housing, with the term of the lease contract from 183 days or more in the tax year.

Dossier for registration of personal tax identification for foreigners

Thus, a dossier for registration of personal tax identification for foreigners will contain the following documents:

  • Copy of passport
  • Tax code registration form, made according to form No. 05-DK-TCT:
    • Full name of foreigner registered for personal tax identification number
    • Date, month, year of birth of the registrant
    • Subscriber’s gender
    • Nationality
    • Number of personal identification papers
    • Residence address
    • Contact phone, email
    • Salary-paying agency at the time of registration
  • Authorization documents.

Lastly, thank you for paying attention to our article on “Dossier for registration of personal tax identification for foreigners”. Hope that this article will help you solve your problem. In case you have any questions, please feel free to contact Lawyer X for quick and best legal services: +84846175333.

Where can businesses pay taxes?

Accordingly, businesses could pay taxes in the following places: the State Treasury, tax management department, organizations authorized by tax authorities to collect taxes; commercial banks; other credit institutions, and service organizations.

What is the definition of tax?

Hence the regulation of Vietnamese Law, tax is compulsory; non-reimbursable revenue of the State for organizations; and individuals to meet the spending needs of the State for the common good.

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