Contents of Administrative procedures - Ha Noi Tax Department

Procedure First tax registration for diplomatic missions, consulates and representative agencies of international organizations in Viet Nam (Administrative procedure at level 2)
Process

- Step 1: The taxpayer prepares the dossier stipulated by the law within 10 (ten) days from the date of chargeability of tax obligation (VAT arises would be refunded in accordance with the provisions of the tax law for project owners).


- Step 2: The taxpayer submits dossier to tax office to carry out tax registration procedures for tax refund.


- Step 3: Tax office receives the dossier and check the validity and completion of the dossiers. If the dossier is complete and valid, officers will handle the dossier and grant tax-code to taxpayer.
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:


- Tax registration form (form 06-DK-TCT).

 

- List of Diplomatic staff entitled to VAT refund

 

b) Number of dossier: 01 (one) set.
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).
Objects Organization
Competent agency Ha Noi Tax Department
Outcome Certificate
Fee None
Form/Declaration

- Tax registration form (form 06-DK-TCT)


- List of Diplomatic staff entitled to VAT refund (Form 06-DK-TCT-BK01)
Other requirements None
Legal basis

- Law on Tax Administration No. 78/2006/QH 11 dated November 29, 2006;

 

- Decree No. 85/2007/ND-CP of the Government dated May 25, 2007;

 

- Regulation of Point 2.9, Section I, Part II of Circular 85/2007/TT-BTC dated July 18, 2007.

Administrative procedures

ADMINISTRATIVE PROCEDURS