For contracts and business cooperation contracts between Vietnamese parties and foreign contractors and sub-contractors which do not directly pay taxes in Viet Nam, Vietnamese parties signing contracts with contractors shall make tax declaration and payment on behalf of foreign parties.

A Vietnamese party is granted a 10-numeral tax identification number for declaring and paying taxes on behalf of foreign contractors and sub-contractors. If contracting Vietnamese parties have been granted tax identification numbers, they may not use these tax identification numbers in making tax declaration and payment on behalf of foreign contractors and sub-contractors.

Vietnamese parties prepare the dossier as stipulated by the law and submit dossier to tax office.

Tax office receives the dossier and checks 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.

a) Contents of the dossier:

- A tax registration declaration form, made according to form No. 04.1-DK-TCT, enclosed with a list of foreign contractors and sub-contractors for whom the Vietnamese party declares and pays taxes.

- Contracts signed with foreign contractors (the Vietnamese extracts).

- A list of foreign contractors and sub-contractors to business cooperation contracts that pay taxes through the Vietnamese party. Each foreign contractor or sub-contractor on the list will be granted a 13-numeral tax identification number based on the tax identification number of the contracting Vietnamese party paying taxes on its behalf. That tax identification number is used to differentiate payable and paid tax amounts of each foreign contractor or sub-contractor by the time the contracting Vietnamese party declares and pays taxes to tax agencies on the former's behalf. The contracting Vietnamese party will make tax registration declaration for each contractor or sub-contractor according to tax registration form No. 04.2-DK-TCT, and carry out procedures for terminating 13-numeral tax identification numbers of foreign contractors and sub-contractors upon termination of contracts.

b) Number of dossier: 01 (one) set.

- A tax registration declaration form, made according to form No. 04.1-DK-TCT.

- A list of foreign contractors and sub-contractors for whom the Vietnamese party declares and pays taxes according to form No. 04.1-DK-TCT-Bk01.

- A tax registration declaration form, made according to form No. 04.2-DK-TCT.

- 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.