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Tax registration dossiers of foreign contractors

Article ID: 825
Last updated: 11 Jan, 2013

Tax registration dossiers of foreign contractors and foreign sub-contractors applying for direct tax payment to the tax authorities

a) Foreign contractors and foreign sub-contractors directly signing contracts with the investors

For foreign contractors being the general contractors or primary contractors signing contracts with the investors, the tax registration dossier comprises:

- The tax registration declaration sheet under the form No. 04-DK-TCT promulgated together with of this Circular;

- The copy (no authentication required) of the Contractor license (or the equivalent issued by competent agencies);

- The copy (no authentication required) of the Operation office certificate (or the equivalent issued by competent agencies, if any);

- The list of sub-contractors enclosed with the contract (if any).

Based on the tax registration dossier of the contractor, the local tax authorities shall issue the 10-digit tax code as prescribed.

b) For foreign contractors signing joint venture contract in Vietnam.

In case the parties establish the Joint management board, the Joint management board shall be issued with the 10-digit tax code in order to declare, pay and settle tax as prescribed.

The tax registration dossier comprises:

- The tax registration declaration sheet under the form No. 04-DK-TCT promulgated together with of this Circular;

- The copy (no authentication required) of the Contractor license (or the equivalent issued by competent agencies);

- The copy (no authentication required) of the Operation office certificate (or the equivalent issued by competent agencies, if any);

- The list of sub-contractors and the parties participating in the joint venture enclosed with the contract (if any)

In case the parties take separate works and independently determine their receipts, they may apply for tax registration separately to declare, pay and settle tax as prescribed by current law provisions on tax.

The tax registration dossier of the Vietnam party paying tax on behalf of the foreign contractor, foreign sub-contractors

The tax registration dossier comprises:

- The tax registration declaration sheet under the form No. 04.1-DK-TCT promulgated together with of this Circular;

In case the Vietnam party needs to settle and verify the tax amount paid on behalf of the foreign contractor, the Vietnam party must provide the tax authorities in charge with 01 (one) dossier including: the copy (no authentication required) of the contract, the documents and materials related to the contract signed with foreign contractors in order to serve the tax settlement and certify the fulfillment of tax liability (if any).

Tax registration dossiers of tax payers being contractors and investors signing petroleum contracts.

a) For the Operator and the joint venture enterprise

The tax registration dossier comprises:

- The tax registration declaration sheet under the form No. 01-DK-TCT promulgated together with of this Circular and the list enclosed with the tax registration declaration sheet (if any);

- The copy (no authentication required) of the Investment certificate (if any);

The Operator shall enumerate the petroleum contractors and investors on the “List of foreign contractors and foreign sub-contractors”. The tax authorities in charge of the Operator shall issue the 10-digit tax code to the Operator and issue the 13-digit tax code to each contractor and investor in the “List of foreign contractors and foreign sub-contractors” made by the operator. The Operator is responsible for notifying the tax codes (13-digit) to their contractors and investors. The tax authorities in charge of the Operator shall issue the 13-digit tax code to the tax authorities in charge of the investors and contractors.

b) For contractors and investors (including the contractors that receive the distributed profit)

The tax registration dossier comprises:

- The tax registration declaration sheet under the form No. 02-DK-TCT promulgated together with of this Circular; The 13-digit tax code notified by the Operator must be written on the tax registration declaration sheet;

- The copy (no authentication required) of the Investment certificate;

The local tax authorities in charge of the area where the offices of the contractors, the investors are situated shall issue the Certificate of tax registration based on the tax registration dossier of petroleum contractors, investors and the tax code notified by the tax authorities in charge of the Operator.

Source: Circular 80/2012/TT-BTC

Article ID: 825
Last updated: 11 Jan, 2013
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Posted: 11 Jan, 2013 by Thanh Nam - Webketoan
Updated: 11 Jan, 2013 by Thanh Nam - Webketoan
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Tax registration dossiers     Issuing the tax registration certificate