In order to register for tax and have a tax identification number, a foreign contractor or contractor subject to tax registration directly with the tax office must follow the procedures for registering a tax code for a foreign contractor below. How to register a tax code for foreign contractors and sub-contractors? LSX lawfirm will answer this question in the following article.
Dossiers and procedures for tax registration for the first time
Step 1. Submit application
– Profile composition Clause 4, Article 7 of Circular 105/2020/TT-BTC stipulating tax registration documents for foreign contractors and foreign sub-contractors who directly declare and pay contractor tax or other tax obligations, including: following documents:
+ Firstly, tax registration declaration form No. 04-DK-TCT issued together with Circular 105/2020/TT-BTC.
+ Secondly, list of foreign contractors and sub-contractors, form No. BK04-DK-TCT issued together with Circular 105/2020/TT-BTC (if any);
+ Lastly, a copy of the certificate of registration of the executive office or an equivalent document issued by a competent authority (if any).
– Location for submission of dossiers: Foreign contractors; sub-contractors or authorized persons shall submit tax registration dossiers at the Tax Department where their head office is located.
Step 2. Receipt of the taxpayer’s dossier
– For paper tax registration documents
The tax official shall receive and stamp the receipt into the tax registration dossier; clearly stating the date of receipt of the dossier and the number of documents.
Besides, the tax official shall write a note to schedule the date of return of the results to the taxpayer, and the time limit for processing dossiers for each type of dossier received, If the tax registration dossier is sent by post, the tax official shall stamp the receipt and record the date of receipt of the dossier, and write the letter number of the tax authority.
Within 02 working days from the date of receiving the dossier, the tax official must check the tax registration dossier, in case the dossier is found to be incomplete, it is necessary to explain and supplement documents and information, the tax authority shall notify the taxpayer.
– For electronic tax registration dossiers, the receipt of dossiers shall comply with regulations on electronic transactions in the tax field of the Ministry of Finance.
Step 3. Return the result
Implementation time : The tax authority processes the first-time tax registration dossier and returns the results to the taxpayer within 03 working days from the date the tax authority receives the complete and valid dossier from the taxpayer.
Re-issuance of Certificate and Notice of Tax Identification Number
Accordingly Article 9 of Circular 105/2020/TT-BTC, in case the tax registration certificate, tax registration certificate for individuals, tax identification number notification is lost, torn or burnt, the taxpayer send a written request for re-issuance of the Certificate of Tax Registration, the Notice of Tax Identification Number, Form 13-MST issued together with Circular 105/2020/TT-BTC, to the tax authority directly managing it.
The tax authority shall re-issuance within 2 working days from the date of receipt of a complete dossier as prescribed.
Finally, hope this article How to register a tax code for foreign contractors and sub-contractors is useful for you, if you have any questions please contact Lawyer X for quick and best legal services: +84846175333 or email: firstname.lastname@example.org.
Hence the regulation of Vietnamese Law, tax is a compulsory, non-reimbursable revenue of the State for organizations and individuals to meet the spending needs of the State for the common good.
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.
Depend on the situation; the penalty may vary from 0,05% per day to 0,07% per day.