Contents of Administrative procedures - Ha Noi Tax Department
| Procedure | First tax registration for foreign contractors or sub-contractors that directly pay taxes in Viet Nam (Administrative procedure at level 2) |
| Process | - Step 1: The taxpayer prepares the dossier stipulated by the law within 10 (ten) working days from the date of issuance of the Business registration certificate or License for business establishment and operation or Investment certificate. |
| 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 04-DK-TCT)
- A copy of the license for business operation in Viet Nam.
- A copy and Vietnamese translation of "Business license or Independent practice license, Tax registration certificate" of foreign contractors and sub-contractors granted at their host country.
- The declaration of project management offices of foreign contractors or sub-contractors that directly pay taxes in Viet Nam (If any)
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 | |
| 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. |