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).
Process

-    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.


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


-    Step 3: 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.
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:


- A tax registration declaration form, made according to form No. 01- DK-TCT.


- Particularly for organizations and individuals that collect charges and fees belonging to the state budget, charge and fee collection registration declaration forms made according to form No. 1 enclosed with the Finance Ministry's Circular No. 63/2002/TT-BTC dated July 24, 2002, guiding charges and fees, are also required. Each charge- and fee-collecting unit is granted a tax identification number for common use for declaration and payment of charges and fees as well as taxes for production, business or service activities (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

- A tax registration declaration form, made according to form No. 01- DK-TCT.


- A charge and fee collection registration declaration form, made according to form No. 1
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 2.10, Section I, Part II of Circular 85/2007 / TT-BTC dated July 18, 2007.


-    The Finance Ministry's Circular No. 63/2002/TT-BTC dated July 24, 2002, guiding charges and fees.

Administrative procedures

ADMINISTRATIVE PROCEDURS