Contents of Administrative procedures - Ha Noi Tax Department
|Procedure||First tax registration for foreign contractors or sub-contractors who do not directly pay taxes in Viet Nam (Administrative procedure at level 2).|
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.
|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:
- 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.
|Processing duration||Within 10 (ten) 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. 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.
|Legal basis|| |
- Law on Tax Administration No. 78/2006/QH 11 dated November 29, 2006;
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