Instructions (with pictures) on procedures and documents for registering contractor tax codes online – in person – paying contractor tax on behalf of contractors and regulations on foreign contractor tax.
I. Deadline for registering direct contractor tax code & paying contractor tax on behalf of contractor
According to Clause 2, Article 33 of Tax Administration Law No. 38/2019/QH14, the deadline for registering a contractor’s tax code is prescribed as follows:
- Foreign contractors and subcontractors declare and pay taxes directly to the tax authority: 10 working days from the date of signing the contract;
- Vietnamese party pays tax on behalf of foreign contractors and subcontractors: 10 working days from the date of arising responsibility for tax deduction and payment.
II. Instructions on how to register contractor tax codes
1. Procedures for registering contractor tax codes online
1.1. Online contractor tax code registration form
- For taxpayers (NNT) who are foreign contractors and subcontractors registering to pay taxes directly to the tax authority (Point d, Clause 2, Article 4, Circular 105/2020/TT-BTC): Currently, the tax authority’s system does not allow NNTs to register contractor tax codes online;
- For taxpayers who are organizations and individuals deducting and paying taxes on behalf of contractors and organizations and individuals authorized by tax authorities to collect taxes (Points g and m, Clause 2, Article 4, Circular 105/2020/TT-BTC). It is necessary to prepare and collect the following information:
- Company information: company name, tax code, address, phone number… business registration information;
- Information of foreign contractors and foreign subcontractors: name, head office address or representative office address in Vietnam;
- Contract information: contract number, contract value, time and place of work according to the contract.
1.2. How to submit contractor tax code registration application online
Taxpayers are organizations and individuals who deduct and pay on behalf of foreign contractors and organizations and individuals authorized by tax authorities to collect and submit documents online as follows:
- Step 1: Access the website thuedientu.gdt.gov.vn;
On the home page, the taxpayer clicks on the “Business” box in the right corner of the screen, then clicks on the “Login” box in the upper right corner of the screen.
In there:
>> Login name: Taxpayer enters tax code of organization or individual paying tax on behalf of foreign contractor;
>> Password: Password for organizations and individuals paying taxes on behalf of foreign contractors.
- Step 2: Select the “Tax registration” function then select “Register for tax code to pay on behalf”;
- Step 3: Prepare tax registration form;
On the tax registration form, taxpayers need to fill in all information according to the available items on the form.
- Step 4: Select “Add appendix” >> “Select all” >> “Accept”;
- Step 5: Prepare appendix form No. 04.1/DK-TCT-BK;
On the appendix, the taxpayer needs to fill in all the information according to the available sections >> complete the declaration.
(The electronic tax system declaration form has not been updated according to the new circular)
- Step 6: Receive the contractor’s tax code notification results.
After receiving a valid declaration, the tax authority will issue a contractor tax code and send a notice to the post office or email address of the organization or individual submitting the declaration, or you can contact the tax authority directly to receive the results.
2. Procedures for registering a contractor tax code directly at the Tax Department
2.1. Application for direct contractor tax code
- For taxpayers who are foreign contractors and subcontractors registering to pay taxes directly to the tax authority (Point d, Clause 2, Article 4, Circular 105/2020/TT-BTC), the registration dossier includes:
- Tax registration form No. 04/DK-TCT;
- List of contracts with foreign contractors and foreign subcontractors, form No. BK04-DK-TCT (if any);
- A copy of the certificate of registration of the executive office or equivalent document issued by the competent authority (if any) does not require notarization.
- For taxpayers who are organizations and individuals deducting and paying taxes on behalf of contractors and organizations and individuals authorized by tax authorities to collect (according to Points g and m, Clause 2, Article 4, Circular 105/2020/TT-BTC), the dossier includes:
- Tax registration form No. 04.1/DK-TCT;
- List of contracts of foreign contractors and subcontractors paying tax through the Vietnamese party, form No. 04.1/DK-TCT-BK;
- Notarized copies of business cooperation contracts or statements, service provision documents, etc. of foreign contractors are not required.
FREE DOWNLOAD: Application form for direct contractor tax code.
2.2. How to submit an application for contractor tax code registration
- Submit paper documents directly to the tax authority;
- Submit paper documents by mail.
2.3. Receive the contractor’s tax code notification results
After receiving a valid set of paper documents, the tax authority will issue a contractor tax code and send a notice to the post office or email address of the organization or individual submitting the application, or you can contact them directly and come to receive it according to the appointment.