Contents of Administrative procedures - Ha Noi Tax Department

Procedure First tax registration for taxpayers who are foreign contractors, sub-contractors or foreign parties to business cooperation contracts that declare and pay taxes through Vietnamese parties (Administrative procedure at level 2).
Process

- Step 1: The Vietnamese parties who directly sign contracts with foreign contractors and sub-contractors prepare the dossier stipulated by the law within 10 (ten) days from the date of chargeability of tax obligation.


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


- 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:


- A tax registration declaration form, made according to form No. 04.2-DK-TCT, showing the 13-numeral tax identification number of the contractor.


- Contracts signed with the Vietnamese party (the Vietnamese party).


- Copies and Vietnamese translations of business licenses or independent practice licenses and tax registration certificates granted by the countries of origin to foreign contractors and sub-contractors.


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. 04.2-DK-TCT, showing the 13-numeral tax identification number of the contractor.
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 2.7, Section I, Part II of Circular 85/2007 / TT-BTC dated July 18, 2007.
 

Administrative procedures

ADMINISTRATIVE PROCEDURS