Contents of Administrative procedures - Ha Noi Tax Department
|Procedure||First tax registration for taxpayers who are organizations authorized to collect taxes, charges, fees and other revenues prescribed by law; project owners and foreign principal contractors of ODA projects; organizations withholding personal income tax and consisting of units not engaged in production, business or service activities. (Administrative procedure at level 2).|
- Step 1: The taxpayers prepare the dossier stipulated by the law within 10 (ten) working days from the date of starting performing the task of collecting charges and fees prescribed by law; the responsibility of organizations or individuals to withhold and pay taxes on taxpayers’ behalf arises; refundable value-added tax amounts arise under the tax law, for project owners (or authorized representatives like work management units) and foreign contractors.
|Where to submit||Dossier may be submitted in person or sent by post to Ha Noi Tax Department (No. 187 Giang Vo Street, Ba Dinh District, Ha Noi).|
|Contents and number of the dossier|| |
a) Contents of the dossier:
|Processing duration||Within 05 (five) days after receiving complete dossier which was submitted directly to Tax Department (excluding the time for revision or supplementation of information wrongly or inadequately declared by taxpayers in their dossiers).|
|Competent agency||Ha Noi Tax Department|
- A tax registration declaration form, made according to form No. 01- DK-TCT.
|Legal basis|| |
- Law on Tax Administration No. 78/2006/QH 11 dated November 29, 2006;
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